National City City Council
December 2, 2025

December 2, 2025
1st Quarter
General Fund Financial Review
Fiscal Year 2025/2026
General Fund Financial Stats
• Property & Sales Tax represent combined = 79% of total General Fund Revenues • Property Tax Represents 23%,& Sales Tax represents approximately 56% • Sales Tax Rev. Auto Sales 31%, General Consumer Goods 20%, County Pool 18% • Wages and Benefits represent 66% of General Fund Expenditures • Public Safety represents 59% of General Fund Expenditures, PD 40%, Fire 19% 2 | December 3, 2025
General Fund Revenues
July 2025 through September 2025
3 | December 3, 2025
FY 2024 FY 2025 FY 2026 FY 2026 FY 2026 FY 2026
July to Sept July to Sept July to Sept YTD July to Sept July to Sept By Type: Actual Actual Actual Budget Balance % Received Property Tax 67,793 62,780 163,859 17,087,988 16,924,129 1% Sales Tax 2,967,796 3,042,378 3,004,801 41,129,000 38,124,199 7% Franchise Fees 141,259 163,563 165,731 3,297,000 3,131,269 5% Business License 20,699 22,259 37,836 750,000 712,164 5% Development Fees 381,296 410,191 265,957 1,279,000 1,013,043 21% TOT 549,376 406,400 427,313 2,000,000 1,572,687 21%
Fines and Fees 166,001 140,783 167,523 1,221,500 1,053,977 14% Other Revenues 2,179,436 2,036,461 1,248,065 6,933,509 5,685,444 18% Transfers-in 500,000 1,375 1,375 5,500 4,125 25%
Total 6,973,657 6,286,190 5,482,459 73,703,497 68,221,038 7.4% General Fund Expenditures
July 2025 through September 2025
4 | December 3, 2025
FY 2024 FY 2025 FY 2026 FY 2026 FY 2026 FY 2026
July to Sept July to Sept July to Sept YTD July to Sept July to Sept By Department: Actual Actual Actual Budget Balance % Used Police 6,309,230 7,941,817 6,981,819 33,467,578 26,485,759 21% Fire 2,953,262 4,241,607 3,592,025 15,807,459 12,215,433 23% Engineering & PW 845,296 911,071 846,564 4,356,314 3,509,750 19% Community Dev. 639,361 877,702 769,851 3,965,874 3,196,023 19% Community Services 414,438 488,305 581,535 3,069,422 2,487,887 19% Administration 2,200,949 2,522,187 6,994,636 23,615,833 16,621,197 30% Capital Improvements 125,790 5,036 - - - 0%
Total 13,488,327 16,987,725 19,766,430 84,282,480 64,516,050 23.5% General Fund Expenditures
July 2025 through September 2025
5 | December 3, 2025
FY 2024 FY 2025 FY 2026 FY 2026 FY 2026 FY 2026
Administration: Actual Actual Actual YTD Budget Balance % used City Council 110,577 184,877 194,267 1,073,064 878,796 18% Treasurer 10,543.5 11,547.8 - - -
City Clerk 82,823 118,409 132,994 596,059 463,066 22%
City Manager 267,112 289,022 512,426 2,714,197 2,201,771 19% Finance 420,979 547,885 553,132 2,850,482 2,297,350 19% City Attorney 204,365 264,677 212,264 1,177,919 965,655 18% Human Resources 229,979 216,230 220,628 1,749,978 1,529,350 13% Non-Department 874,570 889,539 5,168,925 13,454,134 8,285,209 38% Total 2,200,949 2,522,187 6,994,636 23,615,833 16,621,197 30% General Fund Expenditures
July 2025 through September 2025
6 | December 3, 2025
FY 2024 FY 2025 FY 2026 FY 2026 FY 2026 FY 2026
July to Sept July to Sept July to Sept YTD July to Sept July to Sept By Category: Actual Actual Actual Budget Balance % Used Wages & Benefits 9,204,505 12,659,107 14,033,790 55,346,642 41,312,852 25% Operating & Maint. 3,381,319 3,483,047 3,229,753 18,686,274 15,456,521 17% Capital Outlay 152,641 14,345 4,440 255,773 251,334 2%
Transfers-Out 749,862 831,226 2,498,448 9,993,791 7,495,343 25% Total 13,488,327 16,987,725 19,766,430 84,282,480 64,516,050 23.5% Net Surplus/Deficit (6,514,670) (10,701,535) (14,283,971) (10,578,983) General Fund Personnel Costs
July 2025 through September 2025
7 | December 3, 2025
FY 2024 FY 2025 FY 2026 FY 2026 FY 2026 FY 2026
Actual Actual Actual YTD Budget Balance % used
Full-Time Wages 4,949,807 5,274,406 5,588,561 29,532,808 23,944,247 19% Part-Time Wages 310,949 260,613 363,434 1,503,967 1,140,533 24% Overtime 804,374 786,046 1,056,586 3,209,800 2,153,214 33% Reimbursable OT 144,599 745,460 511,787 500,000 (11,787) 102% Benefits 2,994,777 5,592,582 6,513,422 20,600,067 14,086,645 32% Total 9,204,505 12,659,107 14,033,790 55,346,642 41,312,852 25% General Fund Overtime
July 2025 through September 2025
8 | December 3, 2025
FY 2024 FY 2025 FY 2026 FY 2026 FY 2026 FY 2026
Actual Actual Actual Budget Balance % used
Police 332,238 404,282 633,203 1,324,000 690,797 48%
Fire 448,520 357,711 391,903 1,800,000 1,408,097 22%
Fire Reimbursable OT 144,599 745,460 511,787 500,000 (11,787) 102% All Other Departments 23,616 24,053 31,479 85,800 54,321 37% Total 948,973 1,531,507 1,568,373 3,709,800 2,141,427 42% General Fund Overtime Projections
July 2025 through June 2026
9 | December 3, 2025
FY 2026 FY 2026 FY 2026 Potential
July to Sept Budget % used Annual Cost
Police 633,203 1,324,000 48% 2,767,100
Fire 391,903 1,800,000 22% 1,783,275
All Other Departments 31,479 85,800 37% 125,917
Total 1,056,586 3,209,800 42% 4,676,292
1,466,492
Discussion and Questions