Item 10 - Fiscal Year 2025-26 First Quarter Budget Update and Proposed Appropriation Adjusments

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Finance and Management Services www.santa-ana.org/finance Item # 10 City of Santa Ana 20 Civic Center Plaza, Santa Ana, CA 92701 Staff Report December 2, 2025 TOPIC: Fiscal Year 2025-26 First Quarter Budget Update and Proposed Appropriation Adjustments AGENDA TITLE Fiscal Year 2025-26 First Quarter Budget Update and Proposed Appropriation Adjustments RECOMMENDED ACTION 1. Receive and file the First Quarter Budget Update. 2. Approve General Fund appropriation adjustments for the Ayuda Sin Fronteras program that have a net zero impact as detailed in the body of this report. (Requires five affirmative votes.) 3. Approve $1.2 million in Non-General Fund appropriation adjustments as detailed in the body of this report. (Requires five affirmative votes.) GOVERNMENT CODE §84308 APPLIES: No DISCUSSION The FY2025-26 First Quarter Budget Update provides a summary of the City’s General Fund revenues and expenditures for the first quarter of the fiscal year, covering the period from July through September. Revenue data for the first quarter is still very limited, and there is not enough information at this time to recommend any adjustments. Staff expects to have more complete data by the time the Mid-Year Budget Update is presented to the City Council on February 17, 2026. A brief overview of the early revenue trends is included later in this Staff Report under the General Fund Revenue section. On the General Fund expenditure side, spending through the first quarter remains aligned with previous-year trends and meets budget expectations. The only proposed change at this point is a minor reallocation of funds, utilizing departmental vacancy savings, to support the Ayuda Sin Fronteras Program, which helps City residents affected by U.S. Immigration and Customs Enforcement (ICE) operations. This adjustment is cost-neutral for the General Fund and maintains support for a City Council initiative.