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Item 3B3 - Monthly 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 September 2025 v2 = Negative Variance of > 4% compared to seasonal trends. Positive City of Southlake Monthly Financial Report 1 11/12/2025 National GDP: ECONOMIC INDICATORS NATIONAL ECONOMY FINANCIAL ACTIVITY3.8% 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 "third" estimated GDP for the 2nd quarter of 2025 increased at a rate of 3.8%. In the 1st quarter of 2025, GDP decreased at a rate of 0.6%. The National Unemployment rate for August 2025 slightly increased to 4.3% when compared to 4.2% in July 2025. National: 5 YEAR TREND OF NEW CONSTRUCTION PERMIT VALUES Housing Starts: Single-family starts in August 2025 were at a seasonally adjusted rate of 890,000, 7.0% below the previous month's figure in July. 7.00% UNEMPLOYMENT RATES 4.3% The Dallas/Fort Worth/Arlington Metropolitan Area unemployment rate for August 2025 (preliminary) increased to 4.4% when compared to 4.0% in July 2025. 4.4% State-wide:4.1% The Texas Unemployment rate for August 2025 (preliminary) increased slightly to 4.1% when compared to 4.0% in July 2025. DFW Area: $- $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000 $180,000,000 $200,000,000 2021*2022*2023*2024*2025* Construction permit values*October-May City of Southlake Monthly Financial Report 2 11/12/2025 GENERAL FUND FY 2025 REVENUE FY 2025 EXPENDITURE VARIANCE Oct 995,965$ 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$ 4,119,025$ 5,432,570$ Mar 3,025,087$ 3,771,340$ (746,253)$ Apr 2,459,629$ 4,233,724$ (1,774,095)$ May 3,880,915$ 5,043,930$ (1,163,015)$ Jun 2,976,792$ 3,851,863$ (875,071)$ Jul 1,574,060$ 3,776,435$ (2,202,375)$ Aug 3,216,266$ 3,806,397$ (590,131)$ Sep 2,373,001$ 6,394,355$ (4,021,354)$ Tot 56,507,357$ 51,534,194$ 4,973,163$ 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 1,828,118$ 1,749,381$ 1,708,466$ May 1,836,616$ 1,660,932$ 1,745,742$ Jun 1,837,179$ 1,777,233$ 1,819,551$ Jul 1,806,454$ 1,653,109$ 1,620,652$ Aug 1,717,354$ 1,710,382$ 2,618,139$ Sep 1,889,172$ 1,690,978$ 1,968,439$ Tot 22,229,805$ 20,928,572$ 22,429,154$ POSITIVE Year-to-date collections are trending higher than FY 2024 (6.2%)and slightly lower than FY 2023 (0.9%)collections.September 2025 sales are higher than those in September 2024 (11.7%)but lower than those in September 2023 (4.0%).Year-to-date collections exceed the original adopted budget for the year;therefore,the final amended budget includes increased sales tax revenue.The outlook is considered positive.Staff will continue to closely monitor collections. GENERAL FUND REVENUE VS EXPENDITURES 2025 OVERALL FUND PERFORMANCE: REVENUE ANALYSIS GENERAL FUND SALES TAX 2025-2023 COMPARISON CHART OUTLOOK: CHART OUTLOOK: The outlook for the year is positive as overall revenues and expenditures are on target with the final amended budget. The expenditures exceed revenues by almost $5.0 million. $- $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 $18,000,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY 2025 REVENUE FY 2025 EXPENDITURE 2024 EXPEND. City of Southlake Monthly Financial Report 3 11/12/2025 GENERAL FUND FY 2025 FY 2024 FY 2023 Oct 415,744$ 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 205,571$ 198,604$ 158,917$ Jun 460,606$ 516,677$ 502,789$ Jul *(1,089,408)$ (1,139,094)$ (1,226,605)$ Aug 107,845$ 88,418$ 69,910$ Sep 21,654$ 16,945$ 41,259$ Tot 27,688,435$ 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 192,289$ 198,453$ 187,731$ Jun 152,593$ 159,935$ 143,738$ Jul 124,896$ 135,053$ 92,872$ Aug 112,085$ 100,564$ 136,528$ Sep 117,989$ 156,642$ 157,382$ Tot 1,809,973$ 1,747,447$ 1,719,924$ POSITIVE FY 2025 year-to-date property tax collections ($27,688,435)are approximately 1.4%and 3.6%higher than the 2024 YTD ($27,299,042)and 2023 YTD ($26,731,098),respectively.As indicated on the chart,the majority of the property tax revenue is collected in the second quarter of the fiscal year. FY 2025 collections are slightly higher than the final amended budget of $27,487,889. * Net transfer of TIF revenues to TIF fund The value of new construction permits ($180.0M+)issued for FY 2025 YTD is approximately 10.4%and 24.9%higher than in FY 2024 and FY 2023,respectively.FY 2025 YTD permit revenue is 3.6%and 5.2% higher than in FY 2024 and 2023, respectively. The permit revenue exceeds the 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 $350,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY 2025 FY 2024 FY 2023 City of Southlake Monthly Financial Report 4 11/12/2025 FY 2025 ACTUAL YTD (SEPTEMBER) FY 2024 ACTUAL YTD (SEPTEMBER) AMENDED FY 2025 BUDGET YTD (SEPTEMBER)FY 2025 % SPENT 1,220,634$ 1,226,422$ 1,282,875$ 95.15% 851,068$ 728,462$ 905,509$ 93.99% 6,829,133$ 7,254,123$ 7,287,078$ 93.72% 624,869$ 621,990$ 672,400$ 92.93% 23,693,152$ 22,709,370$ 24,131,839$ 98.18% 470,712$ 439,279$ 583,626$ 80.65% 3,153,369$ 3,086,368$ 3,294,580$ 95.71% 750,966$ 889,043$ 924,739$ 81.21% 3,677,624$ 3,314,137$ 4,289,173$ 85.74% 2,424,708$ 2,481,778$ 2,665,760$ 90.96% 5,561,567$ 5,703,869$ 6,008,180$ 92.57% 2,276,392$ 2,529,005$ 2,444,092$ 93.14% 51,534,194$ 50,983,846$ 54,489,851$ 94.58%2,955,657$ CHART OUTLOOK: 167,700$ 446,613$ (138,077)$ 241,052$ PDS BUDGET VARIANCE 62,241$ 457,945$ (57,070)$ (142,302)$ (252,613)$ 550,348$ As indicated above,2025 expenditures are higher than those in 2024 for the same period,with an increase of 1.0%.There are still outstanding expenditures for the fiscal year that will be posted over the next couple of weeks. The outlook is positive, as expenditures are expected to fall within the budgeted amount for the fiscal year. FY 2024/2025 YTD VARIANCE (5,788)$ (424,990)$ 2,879$ 983,782$ 31,433$ 67,001$ SS Totals PW CMO CS 363,487$ 47,531$ 438,687$ 112,914$ 141,211$ 173,773$ 611,549$ CSO DPS ED FIN HR IT DEPARTMENTAL EXPENDITURES SUMMARY 122,606$ 54,441$ 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 (SEPTEMBER)FY 2024 ACTUAL YTD (SEPTEMBER)AMENDED FY 2025 BUDGET YTD (SEPTEMBER) City of Southlake Monthly Financial Report 5 11/12/2025 The Marq Financial Review October 28, 2025 Sales Tax Update Sales Tax Collections $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 Three Year Revenue Comparison by Month Fiscal Year 2023 Fiscal Year 2024 Fiscal Year 2025 Questions?