Budget & Revenue

General Fund Status Sheets

General Fund Status Sheet #10 (May 9, 2023)
General Fund Status Sheet #9 (April 28, 2023)
General Fund Status Sheet #8 (April 19, 2023)
General Fund Status Sheet #7 (April 14, 2023)
General Fund Status Sheet #6 (April 7, 2023)
General Fund Status Sheet #5 (March 31, 2023)
General Fund Status Sheet #4 (March 24, 2023)
General Fund Status Sheet #3 (March 17, 2023)
General Fund Status Sheet #2 (March 02, 2023)
General Fund Status Sheet #1 (February 22, 2023)
General Fund Status Sheet Rules
Governor’s Proposed 2025 Biennium Balance Sheet

State Financial Risk Reports

State Financial Tools for Managing Volatility: An Overview
- Managing Volatility, Part IV (September, 2022)
- Fiscal Sustainability Research & Resources (September, 2019)
- SB 261 Recommendations (August, 2018)
- Budget Stabilization Reserve Fund, Part III (May, 2018)
- Budget Stabilization Reserve Fund, Part II (March, 2018)
- Montana’s Financial Volatility (September, 2016)
- Managing Financial Volatility (September, 2012)

House Bill 2

HB 2 Amendments

2023 Session Amendments (Propose Amendments for HB 2 in Committee)

HB 2 Narrative

Overview
- Section A (General Government)
- Section B (Public Health & Human Services)
- Section C (Natural Resources & Transportation)
- Section D (Public Safety)
- Section E (Education & K-12)

Related Materials

2023 Session Materials
- Instructions to Budget Committees
- January 3rd Joint Meeting Presentation (Amy Carlson, LFD)
- Joint Meeting Chair’s Recommendations
- Budget Director Presentation (Ryan Osmundson, OBPP)
- Subcommittee Budget Instructions
- Subcommittee Training: Decision Package 1
- Subcommittee Training: Decision Package 2
- HB 2 Process

Budget Analysis (Pre-Session Reporting)

Volume I: Statewide Perspectives
Section A (General Government)
Section B (Health & Human Services)
- Department of Public Health & Human Services
Section C (Natural Resources)
Section D (Public Safety)
Section E (Education / K-12)
Section F (Long-Range Planning)

Fiscal Report (Post-Session Reporting)

Volume I: Statewide Perspectives (July 2023)
Section A (General Government)
- Section A (full report)
Section B (Health & Human Services)
- Section B (full report)
  - Department of Public Health & Human Services
Section C (Natural Resources)
- Section C (full report)
Section D (Public Safety)
- Section D (full report)
Section E (Education / K-12)
- Section E (full report)
Section F (Long-Range Planning)
- Long Range Building Projects Map (2025 Biennium)
- Section F (full report)

Quarterly Financial Reports

QUARTERLY REPORTS FISCAL YEAR 2024

Section A
- Legislative Branch
  - Q1 I Q2 I Q3 I Q4
- Montana Consumer Counsel
  - Q1 I Q2 I Q3 I Q4
- Governor’s Office
  - Q1 I Q2 I Q3 I Q4
- Secretary of State
  - Q1 I Q2 I Q3 I Q4
- Commissioner of Political Practices
  - Q1 I Q2 I Q3 I Q4
- State Auditor’s Office
  - Q1 I Q2 I Q3 I Q4
- Department of Revenue
  - Q1 I Q2 I Q3 I Q4
- Department of Administration
  - Q1 I Q2 I Q3 I Q4
- Department of Commerce
  - Q1 I Q2 I Q3 I Q4
- Department of Labor & Industry
  - Q1 I Q2 I Q3 I Q4
- Department of Military Affairs
  - Q1 I Q2 I Q3 I Q4
Section B
- Department of Public Health & Human Services
  - Q1 I Q2 I Q3 I Q4
Section C
- Department of Fish, Wildlife & Parks
  - Q1 I Q2 I Q3 I Q4
- Department of Environmental Quality
  - Q1 I Q2 I Q3 I Q4
- Department of Transportation
  - Q1 I Q2 I Q3 I Q4
- Department of Livestock
  - Q1 I Q2 I Q3 I Q4
- Department of Natural Resources & Conservation
  - Q1 I Q2 I Q3 I Q4
- Department of Agriculture
  - Q1 I Q2 I Q3 I Q4
Section D
- Judicial Branch
  - Q1 I Q2 I Q3 I Q4
- Department of Justice
  - Q1 I Q2 I Q3 I Q4
- Public Service Commission
  - Q1 I Q2 I Q3 I Q4
- Office of Public Defender
  - Q1 I Q2 I Q3 I Q4
- Department of Corrections
  - Q1 I Q2 I Q3 I Q4
Section E
- Office of Public Instruction
  - Q1 I Q2 I Q3 I Q4
- Board of Public Education
  - Q1 I Q2 I Q3 I Q4
- Office of Commissioner of Higher Education
  - Q1 I Q2 I Q3 I Q4
- Montana School for the Deaf & Blind
  - Q1 I Q2 I Q3 I Q4
- Montana Arts Council
  - Q1 I Q2 I Q3 I Q4
- Montana State Library
  - Q1 I Q2 I Q3 I Q4
- Montana Historical Society
  - Q1 I Q2 I Q3 I Q4

20 Year Agency Expenditure History

Section A
- Legislative Branch
- Montana Consumer Counsel
- Governor’s Office
- Secretary of State
  - The Secretary of State’s budget consists primarily of non-budgeted proprietary funds, with some additional governmental funds for capital projects and from federal grants. Due to the fact that the proprietary funds are not budgeted, no historical write-up is provided.
- Commissioner of Political Practices
- State Auditor’s Office
- Department of Revenue
- Department of Administration
- Department of Commerce
- Department of Labor & Industry
- Department of Military Affairs
Section B
- Department of Public Health & Human Services
Section C
Section D
Section E

Budget Brochures

Education

Funding the University System (October 2018)
Guarantee Fund (August 2024)
K-12 Funding: District General Fund (December 2021)
School GTB Aid (as compared to property taxes paid on the 95 mills)

Infrastructure

Bonding & Debt Service (January 2019)
Local Government Water & Wastewater Infrastructure Funding (October 2018)
Local Infrastructure Funding Matrix (August 2020)
Montana Highway Funding (October 2020)

Marijuana

Marijuana Tax (January 2023)

Medicaid

FMAP Overview (Federal Medical Assistance Percentage, June 2024)
Medicaid 101 (June 2024)
Medicaid & CHIP (In Brief, June 2024)
Medicaid Expansion (June 2024)
Medicaid Waivers (June 2024)

Natural Resources

Federal Forest Receipts (December 2019)
Resource Indemnity Trust (October 2019)
Wildfire Suppression Funding (August 2024)

Revenue Fiscal Reports

General Fund Overview
- 2027 Biennium Outlook Revenues Summary
Post-Session Revenue Fiscal Reports
- Volume II: Revenue Estimates (July 2023)
Pre-Session Revenue Fiscal Reports
- Volume II: Revenue as Adopted (FY 2023 – 2025)

Revenue Estimates

Revenue Updates
- General Fund Year-to-Date Update #3 (May 10, 2024)
- General Fund Year-to-Date Update #2 (February 15, 2024)
- General Fund Year-to-Date Update #1 (May 22, 2023)
- General Fund Forecast Update #4 (April 19, 2023)
- General Fund Forecast Update #3 (March 24, 2023)
- General Fund Forecast Update #2 (February 20, 2023)
- General Fund Forecast Update #1 (January 24, 2023)
- General Fund Summary to Date (January 13, 2023)
Other Reports

Accommodations Tax

Accommodations Tax Data Tool
- Accommodations Tax Data Tool Tutorial (video, Sept. 19, 2024)
Accommodations Tax Overview
Volume II: Lodging Taxes

Oil & Gas Tax

Revenue Brochures

Entitlement Share (January 2023)
- Entitlement Share Brochure Tutorial (video, March 13, 2024)
Montana State Lottery Revenue (October 2020)
Tobacco Settlement Revenue (January 2022)
SB 458 Expanded Fiscal Analysis (December 2023)
Oil & Gas Collections Distribution (January 2024)
Accommodations Tax (January 2023)
Coal Severance Tax Trust Fund (August 2024)
Film Tax Credit (February 2023)
Marijuana Tax (January 2023)
Oil & Gas Production Tax (October 2020)
Chart of the Week: General Fund
- FYE 2020 General Fund Revenue & Expenditures (July 2020)
- FYE 2019 General Fund Expenditures (Aug 2019)
- FY 2019 General Fund Expenditures (Aug 2019)
- FY 2019 General Fund Revenue (Aug 2019)

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