Three major factors contributed to spending below the Board’s FY2025 total appropriation:

• The amount spent in Class 100 funds during FY2025 was less than appropriated due to vacancies being filled later in the fiscal year and therefore full year salaries not being paid out for those positions.  We expect FY2026 to be closer still to total appropriations due to full year salaries being paid out (if there is no staff turnover). Also, the Board has one remaining allocated position which is currently vacant that we intend to fill in FY2026.

• The amount spent in Class 200, Purchase of Services during FY2025 was less than the amount appropriated for FY2025. This is primarily because the Board cannot know with any certainty during the budget process how much Class 200 funding will be needed in the next fiscal year to purchase professional services for accounting, computer and other forensic professional services related to complex investigative matters, and for professional information technology services.

• Significant portions of our Class 300 and 400 budgets (which cover materials and supplies) were not spent in FY2025. The Board continues to have reserves of supplies not used while the office was closed due to the pandemic. We expect that expenditures will be much closer to our FY2026 Target Budget as the Board needs to restock.

Between July 1, 2024 and June 30, 2025, Board spending included the following: