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Item 3B2 - Financial ReportReference Page 3 Page 3 Page 4 Page 4 Page 5 GENERAL FUND PositiveGeneral Fund Exp. Vs. Rev. Sales Tax Revenue (2 months prior activity) Property Tax Revenue Positive Positive Positive Positive Positive PERFORMANCE INDICATORS Positive Warning Permit Revenues Positive Positive Departmental Expenditures Summary Positive = Negative variance of 1-4% compared to seasonal trends = Positive variance or negative variance <1% compared to seasonal trends. PERFORMANCE AT A GLANCE Year to Date 3 year Trend Negative MONTHLY FINANCIAL REPORT April 2025 = Negative Variance of > 4% compared to seasonal trends. Positive City of Southlake Monthly Financial Report 1 5/14/2025 Item 3B2 National GDP: ECONOMIC INDICATORS NATIONAL ECONOMY FINANCIAL ACTIVITY0.30% GDP is defined as the output of goods and services produced by labor and property located in the United States, The Bureau of Labor and Economic Analysis reported that the "advanced" estimated GDP for the 1st quarter of 2025 decreased at a rate of 0.3%. In the 4th quarter of 2024, GDP increased at a rate of 2.4%. The National Unemployment rate for April 2025 remained unchanged at 4.2%, compared to March 2025. National: 5 YEAR TREND OF NEW CONSTRUCTION PERMIT VALUES Housing Starts: Housing starts in March 2025 were at a seasonally adjusted rate of 1,324,000, which is 11.4% below the previous month figure of 1,494,000, but 1.9% above the same month last year. 11.4% UNEMPLOYMENT RATES 4.2% The Dallas/Fort Worth/Arlington Metropolitan Area unemployment rate for March 2025 (preliminary) decreased to 3.8% when compared to 4.1% in February 2025. 3.8% State-wide:4.1% The Texas Unemployment rate for March 2025 (preliminary) remained unchanged at 4.1% when compared to February 2025. DFW Area: $- $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 2021*2022*2023*2024*2025* Construction permit values*October-April City of Southlake Monthly Financial Report 2 5/14/2025 GENERAL FUND FY 2025 REVENUE FY 2025 EXPENDITURE VARIANCE Oct 995,965$ 3,045,596$ (2,049,631)$ Nov 2,899,854$ 4,712,733$ (1,812,879)$ Dec 6,811,678$ 4,042,253$ 2,769,425$ Jan 16,742,515$ 4,736,543$ 12,005,972$ Feb 9,551,595$ 4,115,350$ 5,436,245$ Mar 3,025,087$ 3,742,561$ (717,474)$ Apr 2,459,629$ 3,900,107$ (1,440,478)$ May -$ -$ -$ Jun -$ -$ -$ Jul -$ -$ -$ Aug -$ -$ -$ Sep -$ Tot 42,486,323$ 28,295,143$ 14,191,180$ POSITIVE FY 2025 FY 2024 FY 2023 Oct 1,792,542$ 1,639,596$ 1,814,981$ Nov 1,815,114$ 1,701,432$ 1,813,575$ Dec 2,552,523$ 2,383,801$ 2,507,299$ Jan 1,722,503$ 1,643,095$ 1,539,514$ Feb 1,470,957$ 1,458,994$ 1,436,621$ Mar 1,961,273$ 1,859,641$ 1,836,177$ Apr -$ 1,749,381$ 1,708,466$ May -$ 1,660,932$ 1,745,742$ Jun -$ 1,777,233$ 1,819,551$ Jul -$ 1,653,109$ 1,620,652$ Aug 1,710,382$ 2,618,139$ Sep 1,690,978$ 1,968,439$ Tot 11,314,912$ 20,928,572$ 22,429,154$ POSITIVE Year-to-date collections are trending higher than FY 2024 (5.9%%)and FY 2023 (3.4%)collections.March 2025 sales are higher than March 2024 (5.5%)and March 2023 (6.8%)collections.Year-to-date collections are above budget for the year, so the outlook is considered positive. Staff will continue to monitor collections closely. GENERAL FUND REVENUE VS EXPENDITURES 2025 OVERALL FUND PERFORMANCE: REVENUE ANALYSIS GENERAL FUND SALES TAX 2025-2023 COMPARISON CHART OUTLOOK: CHART OUTLOOK: Year-to-date revenue is trending below budget. Staff will continue to monitor revenue and expenditures closely. $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 FY 2025 FY 2024 FY 2023 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY 2025 REVENUE FY 2025 EXPENDITURE 2024 EXPEND. City of Southlake Monthly Financial Report 3 5/14/2025 GENERAL FUND FY 2025 FY 2024 FY 2023 Oct 415,744$ 577,913$ 380,169$ Nov 2,389,817$ 2,012,904$ 2,011,080$ Dec 4,489,786$ 8,236,314$ 4,964,620$ Jan 14,130,006$ 10,376,818$ 12,756,146$ Feb 5,620,386$ 5,623,897$ 6,290,070$ Mar 640,868$ 532,180$ 560,775$ Apr 295,560$ 257,466$ 221,968$ May -$ 198,604$ 158,917$ Jun -$ 516,677$ 502,789$ Jul *-$ (1,139,094)$ (1,226,605)$ Aug -$ 88,418$ 69,910$ Sep -$ 16,945$ 41,259$ Tot 27,982,167$ 27,299,042$ 26,731,098$ POSITIVE FY 2025 FY 2024 FY 2023 Oct 332,221$ 110,053$ 137,332$ Nov 121,292$ 284,653$ 118,803$ Dec 104,932$ 69,759$ 88,212$ Jan 133,336$ 90,986$ 231,884$ Feb 145,396$ 93,595$ 249,097$ Mar 135,536$ 226,182$ 98,675$ Apr 137,408$ 121,572$ 77,670$ May -$ 198,453$ 187,731$ Jun -$ 159,935$ 143,738$ Jul -$ 135,053$ 92,872$ Aug -$ 100,564$ 136,528$ Sep 156,642$ 157,382$ Tot 1,110,121$ 1,747,447$ 1,719,924$ POSITIVE As of April,the 2025 YTD property tax collections ($27,982,167)are approximately 1.3%and 2.9%higher than 2024 YTD ($27,617,492)and 2023 YTD ($27,184,828),respectively.As indicated on the chart,the majority of the property tax revenue is collected in the second quarter of the fiscal year. YTD collections are trending below budget. * Net transfer of TIF revenues to TIF fund The value of new construction permits ($108.6M+)issued for FY 2025 YTD is approximately 5.8%and 28.9%higher than in FY 2024 and FY 2023,respectively.FY 2025 YTD permit revenue is 11.4%and 10.8%higher than in FY 2024 and 2023, respectively. The permit revenue year to date is trending above budget, so the outlook is considered positive. PERMIT REVENUE 2024-2022 COMPARISON CHART OUTLOOK: REVENUE ANALYSIS (continued) PROPERTY TAX 3 YEAR TREND CHART OUTLOOK: $(2,000,000) $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul *Aug FY 2025 FY 2024 FY 2023 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY 2025 FY 2024 FY 2023 City of Southlake Monthly Financial Report 4 5/14/2025 FY 2025 ACTUAL YTD (APRIL) FY 2024 ACTUAL YTD (APRIL) FY 2025 BUDGET YTD (APRIL)FY 2025 % SPENT 642,285$ 647,890$ 748,817$ 85.77% 513,426$ 423,732$ 452,755$ 113.40% 3,532,708$ 3,971,667$ 4,437,796$ 79.61% 330,038$ 325,333$ 408,316$ 80.83% 12,914,076$ 12,720,795$ 15,525,278$ 83.18% 281,976$ 209,896$ 336,226$ 83.87% 1,755,692$ 1,823,838$ 2,025,437$ 86.68% 370,998$ 540,939$ 613,789$ 60.44% 2,348,764$ 1,903,454$ 3,319,616$ 70.75% 1,298,790$ 1,383,346$ 1,584,418$ 81.97% 2,839,337$ 3,167,842$ 3,808,068$ 74.56% 1,467,053$ 1,647,345$ 1,756,206$ 83.54% 28,295,143$ 28,766,077$ 35,016,722$ 80.80%6,721,579$ CHART OUTLOOK: 289,153$ 968,731$ (169,941)$ 285,628$ PDS BUDGET VARIANCE 106,532$ 905,088$ (84,556)$ (328,505)$ (180,292)$ (470,934)$ As indicated above,2025 expenditures are less than 2024 expenditures for the same period,with a decrease of 1.6%primarily due to the timing of contract payment and legal settlement.The outlook is positive,as expenditures are on pace to be within budgeted expenditures for the fiscal year. FY 2024/2025 YTD VARIANCE (5,605)$ (438,959)$ 4,705$ 193,281$ 72,080$ (68,146)$ SS Totals PW CMO CS 445,310$ 78,278$ 2,611,202$ 54,250$ 269,745$ 242,791$ 970,852$ CSO DPS ED FIN HR IT DEPARTMENTAL EXPENDITURES SUMMARY 89,694$ (60,671)$ COMM EXPENDITURE ANALYSIS POSITIVE $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 CMO COMM CS CSO DPS ED FIN HR IT PDS PW SS FY 2025 ACTUAL YTD (APRIL)FY 2024 ACTUAL YTD (APRIL)FY 2025 BUDGET YTD (APRIL) City of Southlake Monthly Financial Report 5 5/14/2025