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CM Report 3B-3 Monthly Financial ReportCM Report 3B-3 CITY OF S0UTHLA1<.,.,E MONTHLY FINANCIAL REPORT August2025 PERFORMANCE AT A GLANCE Year to Date 3 year Trend Reference General Fund Exp. Vs. Rev. Positive Positive Page 3 Sales Tax Revenue (2 months prior activity) Positive Positive Page 3 Property Tax Revenue Positive Positive Page 4 Permit Revenues Positive Positive Page 4 Departmental Expenditures Summary Positive Positive Page 5 Positive = Positive variance or negative variance <1 % compared to seasonal trends. Warning = Negative variance of 1-4% compared to seasonal trends Negative = Negative Variance of > 4% compared to seasonal trends. City of Southlake Monthly Financial Report 1 9/10/2025 ECONOMIC INDICATORS NATIONAL ECONOMY National GDP: e 3.3% 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 "second" estimated GDP for the 2nd quarter of 2025 increased at a rate of 3.3%. In $200,000,000 the 1st quarter of 2025, GDP decreased at a rate of 0.5%. $180,000,000 Housing Starts. 2.8% $160,000,000 Single-family starts in July 2025 were at a $140,000,000 seasonally adjusted rate of 939,000, 2.8% above the previous month's figure in June. $120,000,000 UNEMPLOYMENT RATES $100,000,000 National: lkl�l 4.3% $80,000,000 The National Unemployment rate for August 2025 $60,000,000 slightly increased to 4.3% when compared to 4.2% in July 2025. $40,000,000 State-wide: 4.0% The Texas Unemployment rate for July 2025 $20,000,000 (preliminary) remained unchanged at 4.0% when compared to June 2025. $- FINANCIAL ACTIVITY V Area: V 4.0% 2021* 2022* 2023* 2024* 2025* Dallas/Fort Worth/Arlington Metropolitan Area *October -May ■ Construction permit values nployment rate for July 2025 (preliminary) rased to 4.0% when compared to 3.8% in June City of Southlake Monthly Financial Report 2 9/10/2025 M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M M GENERAL FUND OVERALL FUND PERFORMANCE: GENERAL FUND REVENUE VS EXPENDITURES 2025 FY 2025 FY 2025 FY 2025 REVENUE FY 2025 EXPENDITURE 2024 EXPEND. REVENUE EXPENDITURE VARIANCE Oct $ 995,965 $ 3,045,596 $ (2,049,631) $18,000,000 Nov $ 2,899,854 $ 4,712,733 $ (1,812,879) $16,000,000 Dec $ 6,811,678 $ 4,042,253 $ 2,769,425 Jan $ 16,742,515 $ 4,736,543 $ 12,005,972 $14,000,000 Feb $ 9,551,595 $ 4,119,025 $ 5,432,570 $12,000,000 Mar $ 3,025,087 $ 3,771,340 $ (746,253) Apr $ 2,459,629 $ 4,233,724 $ (1,774,095) $10,000,000 May $ 3,880,915 $ 5,043,930 $ (1,163,015) $8,000,000 Jun $ 2,976,792 $ 3,851,863 $ (875,071) Jul $ 1,574,060 $ 3,776,435 $ (2,202,375) $6,000,000 Aug $ 3,216,266 $ 3,739,756 $ (523,490) $4,000,000 — Sep $ Tot $ 54,134,356 $ 45,073,198 $ 9,061,158 $2,000,000 CHART OUTLOOK: POSITIVE Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep The outlook for the year is positive as overall revenues and expenditures are on target with the budget. The expenditures are higher than revenues by almost $9.1 M. REVENUE ANALYSIS GENERAL FUND SALES TAX 2025-2023 COMPARISON FY 2025 FY 2024 FY 2023 ri FY 2025 � FY 2024 FY 2023 Oct $ 1,792,542 $ 1,639,596 $ 1,814,981 $3,000,000 Nov $ 1,815,114 $ 1,701,432 $ 1,813,575 Dec $ 2,552,523 $ 2,383,801 $ 2,507,299 $2,500,000 ' Jan $ 1,722,503 $ 1,643,095 $ 1,539,514 Feb $ 1,470,957 $ 1,458,994 $ 1,436,621 $2,000,000 Mar $ 1,961,273 $ 1,859,641 $ 1,836,177 Apr $ 1,828,118 $ 1,749,381 $ 1,708,466 $1,500,000 May $ 1,836,616 $ 1,660,932 $ 1,745,742 Jun $ 1,837,179 $ 1,777,233 $ 1,819,551 $1,000,000 Jul $ 1,806,454 $ 1,653,109 $ 1,620,652 Aug $ - $ 1,710,382 $ 2,618,139 $500,000 Sep $ - $ 1,690,978 $ 1,968,439 Tot $ 18,623,279 $ 20,928,572 $ 22,429,154 $_ Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep CHART OUTLOOK: POSITIVE Year-to-date collections are trending higher than FY 2024 (6.3%) and FY 2023 (4.4%) collections. July 2025 sales are higher than July 2024 (9.3%) and July 2023 (11.5%) collections. Year-to-date collections are above budget for the year therefore the outlook is considered positive. Staff will continue to monitor collections closely. City of Southlake Monthly Financial Report 3 9/10/2025 GENERAL FUND REVENUE ANALYSIS (continued) PROPERTY TAX 3 YEAR TREND FY 2025 FY 2024 FY 2023 ■ FY 2025 ■ FY 2024 FY 2023 Oct $ 415,744 $ 577,913 $ 380,169 $16,000,000 Nov $ 2,389,817 $ 2,012,904 $ 2,011,080 $14,000,000 Dec $ 4,489,786 $ 8,236,314 $ 4,964,620 $12,000,000 Jan $ 14,130,006 $ 10,376,818 $ 12,756,146 $10,000,000 Feb $ 5,620,386 $ 5,623,897 $ 6,290,070 Mar $ 640,868 $ 532,180 $ 560,775 $8,000,000 Apr $ 295,560 $ 257,466 $ 221,968 $6,000,000 May $ 205,571 $ 198,604 $ 158,917 $4,000,000 Jun $ 460,606 ' $ 516,677 $ 502,789 $2,000,000 Jul * $ (1,089,408) $ (1,139,094) $ (1,226,605) $- Aug $ 107,845 $ 88,418 $ 69,910 $(2,000,000) Oct Nov Dec Jan Feb Mar Apr May Jun Ju Aug Sep $ - $ 16,945 $ 41,259 Tot $ 27,666,781 $ 27,299,042 $ 26,731,098 Net transfer of TIF revenues to CHART CHART OUTLOOK] OUTLOOK: POSITIVE* POSITIVE TIF fund As of August, the 2025 YTD property tax collections ($27,666,781) are approximately 1.4% and 3.7% higher than the 2024 YTD ($27,282,097) and 2023 YTD ($26,689,839), 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, and the proper budget amendment will be proposed during the budget process. PERMIT REVENUE 2024-2022 COMPARISON FY 2025 FY 2024 FY 2023 FY 2025 FY 2024 FY 2023 Oct $ 332,221 $ 110,053 $ 137,332 $350,000 Nov $ 121,292 $ 284,653 $ 118,803 Dec $ 104,932 $ 69,759 $ 88,212 $300,000 Jan $ 133,336 $ 90,986 $ 231,884 Feb $ 145,396 $ 93,595 $ 249,097 $250,000 Mar $ 135,536 $ 226,182 $ 98,675 Apr $ 137,408 $ 121,572 $ 77,670 $200,000 May $ 192,289 $ 198,453 $ 187,731 Jun $ 152,593 $ 159,935 $ 143,738 $150,000 - Jul $ 124,896 $ 135,053 $ 92,872 Aug $ 112,085 $ 100,564 $ 136,528 $100,000 Sep $ 156,642 $ 157,382 $50,000 Tot $ 1,691,984 $ 1,747,447 $ 1,719,924 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep CHART OUTLOOK: POSITIVE The value of new construction permits ($173.OM+) issued for FY 2025 YTD is approximately 11.9% and 32.1% higher than in FY 2024 and FY 2023, respectively. FY 2025 YTD permit revenue is 6.4% and 8.3% higher than in FY 2024 and 2023, respectively. The permit revenue year to date is trending above budget, so the outlook is considered positive. City of Southlake Monthly Financial Report 4 9/10/2025 EXPENDITURE ANALYSIS DEPARTMENTAL EXPENDITURES SUMMARY FY 2025 ACTUAL FY 2024 ACTUAL FY 2025 BUDGET FY 2024/2025 YTD YTD (AUGUST) YTD (AUGUST) YTD (AUGUST) VARIANCE BUDGET VARIANCE FY 2025 % SPENT CIVIC) $ 1,065,655 $ 1,079,183 $ 1,180,089 $ (13,528) $ 114,434 90.30% COMM $ 760,409 $ 644,129 $ 843,768 $ 116,280 $ 83,359 90.12% CS $ 5,934,036 $ 6,384,315 $ 6,887,112 $ (450,279) $ 953,076 86.16% CSO $ 540,725 $ 537,631 $ 626,048 $ 3,094 $ 85,323 86.37% DPS $ 20,643,792 $ 20,090,145 $ 22,381,367 $ 553,647 $ 1,737,575 92.24% ED $ 420,520 $ 373,992 $ 525,008 $ 46,528 $ 104,488 80.10% FIN $ 2,796,322 $ 2,724,911 $ 3,029,743 $ 71,411 $ 233,421 92.30% HR $ 656,861 $ 792,435 $ 960,394 $ (135,574) $ 303,533 68.39% IT $ 3,391,510 $ 2,953,383 $ 4,198,017 $ 438,127 $ 806,507 80.79% PDS $ 2,118,793 $ 2,185,647 $ 2,463,794 $ (66,854) $ 345,001 86.00% PW $ 4,816,600 $ 4,845,178 $ 5,499,861 $ (28,578) $ 683,261 87.58% SS $ 1,927,975 $ 2,211,579 $ 2,299,540 $ (283,604) $ 371,565 83.84% Totals $ 45,073,198 $ 44,822,528 $ 50,894,741 $ 250,670 $ 5,821,543 88.56% FY 2025 ACTUAL YTD (AUGUST) FY 2024 ACTUAL YTD (AUGUST) FY 2025 BUDGET YTD (AUGUST) $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- CMO COMM CS CSO DPS ED FIN HR IT PDS PW SS CHART OUTLOOK: POSITIVE As indicated above, 2025 expenditures are slightly higher than 2024 expenditures for the same period, with an increase of 0.56%. The outlook is positive, as expenditures are on pace to be within budgeted expenditures for the fiscal year. City of Southlake Monthly Financial Report 5 9/10/2025