The Angleton Better Living Corporation approved the FY 2025–26 budgets for Parks and Right of Way, the recreation division, the Angleton Recreation Center and ABLC during its Sept. 2 meeting after staff presented updated year-to-date financial statements and end-of-year projections. The board voted to adopt the budgets following a motion and second; the motion carried.

Jason Mara, staff presenter, told the board ABLC had budgeted for a 7% increase in sales tax — about $2,300,000 — but “we have seen, about 1.6 so far.” He said that based on current trends the authority faces a roughly $660,000 sales-tax shortfall that would reduce available fund balance and require transfers to balance next year’s budgets. “Any shortfalls are gonna come out of fund balance typically,” Mara said.

Why it matters: the ABLC fund balance is the authority’s primary cushion to preserve operations and to support future capital borrowing. Staff projected an ABLC starting fund balance of about $360,000 for FY ’26 under current trends and warned that continued sales-tax declines would force repeated taps of reserves.

Staff highlighted division-level results: Recreation Division is tracking slightly above revenue targets (about $5,000 above projection), and the Angleton Recreation Center is projecting roughly a $200,000 surplus of revenue over expenses for the year. But ABLC’s overall shortfall and a midyear transfer to the city’s general fund that grew from roughly $400,000 to nearly $700,000 were cited as material pressures.

The board discussed particular line-item variances during the financial update. On page 15 of the packet, Mara explained a medical-expense overrun as “medical expenses for drug test” related to part-time hiring; the higher vehicle/property-insurance figures reflect policy renewals usually known after the calendar year begins. The board also heard that ABLC used lease funds this year to purchase a bus and a Tahoe to reduce future lease costs.

Changes incorporated in the FY ’26 budget included a cost-of-living adjustment (COLA) schedule (5% for salaries under $40,000; 3% for $40,000–$60,000; 2% for above $60,000) and removal of three positions from the city-funded staffing list (an assistant director and two parks crew positions), which lowered the transfer amount to the general fund but reduced staffing capacity. Finance director Susie (first name given in the meeting) assisted with aligning the ABLC and city budgets.

Action taken: Board member Travis moved to approve the proposed FY 2025–26 budgets for the listed divisions; a second was received, and the motion carried with an aye vote.

Board direction and next steps: staff will continue monitoring sales-tax receipts and the remaining fiscal month and return with further updates. Staff also will provide detail on projected fund-balance impacts when preparing the final FY ’26 budget documents for the board and council.

Details and context: staff said the ABLC projection of a $360,000 starting fund balance for FY ’26 incorporates a $150,000 reservation for a TPW grant and a $100,000 ARC reserve. Staff noted network and data timing issues may affect immediate reporting but affirmed the overall trends reported to the board.

Ending note: the vote to adopt the budgets preserves ABLC services and the planned COLA increases while leaving the board to manage reduced reserves and to consider capital priorities in the months ahead.