HomeMy WebLinkAboutOctober 1, 2024 to September 30, 2025 Annual BudgetCity of Friendswood, Texas
ANNUAL
ADOPTED
BUDGET
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FISCAL YEAR 2024 - 2025
Z?: City of Friendswood Adopted Budget
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o ° Th is budget wi I I ra ise more reven ue f rom property taxes
Z than last years budget by an amount of $2,619,447, which
is a 10.4% increase from last year's budget. The property
tax revenue to be raised from new property added to the
Ld tax rol I this year is $423,981.
F Ui The City of Friendswood's total tax debt service obligation is $105,579,243
ra Debt service obligations of the City of Friendswood, secured by property taxes, in fiscal year 2024-25:
� > $5,943,302.
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Z n Property Tax Comparison FY24 FY25
Q (per $100 valuation) Adopted Adopted
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Tax Rate $0.500728 $0.514172
O&M Rate
$0.379450
$0.404140
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I&S Rate
$0.121278
$0.110032
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No New Revenue Tax Rate
$0.463141
$0.495117
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No New Revenue Operating Rate
$0.373767
$0.378453
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Maximum Debt Tax Rate
$0.138244
$0.129553
Voter Approved Tax Rate (includes unused
increment) $0.598630 $0.552283
Data included in the table is reflective of State Comptroller's Truth -In -Taxation
guidelines for informational purposes.
City of Friendswood's 2024 adopted total tax rate is $0.514172 which includes the maintenance &
Z operations (M&O) rate of $0.404140 and the debt service (I&S) rate of $0.110032.
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m 0 City Council Position Vote on Budget Vote on Tax Rate
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o a Mike Foreman Mayor Yes Yes
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Joe Matranga Mayor Pro Tenn Yes
Yes
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John Ellisor Position 1 Yes
Yes
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Sally Branson Position 2 Yes
Yes
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Trish Hanks Position 3 Yes
Yes
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Robert J. Griffon Position 4 Yes
No
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Brent Erenwert Position 6 Yes
Yes
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In accordance with Section 104.0045 of the Texas local Government Code as amended by HB 1495 -
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Itemization of Certain Expenditures Required in Certain Political Subdivision Budgets - expense line
items for public notices and lobbying efforts provided below:
FY24 FY25
FY23
Amended FY24 Adopted
Actuals
Budget Estimate Budget
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Notices required to be published in the Newspaper (S.B. 622) 36,582
60,597 58,264 86,484
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Directly or Indirectly influencing or attemping to influence the
outcome of legislation or admininstrative action (H.B.1495) 0
0 0 0
ry
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Total Expenditures $36,582
$60,597 $58,264 $86,484
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2 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
CITY OF FRIENDSWOOD, TEXAS
ANNUAL ADO PTE D
BUDGET 2024 - 202S
October 1, 2024 - September 30, 2025
Mayor
City Manager
Mike Foreman
Morad Kabiri
Mayor Pro Tern
Deputy City Manager
Joe Matranga
Steven Rhea
Position #1
Assistant City Manager
John Ellisor
Katina Hampton
Position #2
Assistant City Manager
Sally Branson
/City Secretary
Leticia Brysch
Position #3
Trish Hanks
City Attorney
Karen Horner
Position #4
Robert J. Griffon
Police Chief
Josh Rogers
Position # 6
Brent Erenwert
Emergency Services Director
Brian Mansfield
Community
Development Director
Aubrey Harbin
Communications Director
Glenda Faulkner
Engineering Director
Jildardo Arias
Public Works Director
Steve Vavrecka
Municipal Court Director
Patricia Riffel
Library Director
Matt Riley
Parks & Recreation Director
James Toney
Human Resources Director
Haley Brown
Information Technology Director
Terry Prindle
Finance Director
Rhonda Bloskas
Deputy Finance Director
Jennifer Walker
Budget Manager
Andree Calhoun
Thanks to all the City Staff who assisted throughout the budget process 3
GFOA Distinauished Budaet Presentation Award
o w Distinguished Budget Presentation Award
The Government Finance Officers Association of the United States and Canada (GFOA) presented a
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0 0 Distinguished Budget Presentation Award to the City of Friendswood. Texas for its annual budget
z `6 for the fiscal year beginning October 1, 2023.
In order to receive this award, a governmental unit must publish a budget document that meets
program criteria as a policy document, as an operations guide, as a financial plan, and as a
communications device.
w N This award is valid for a period of one year only. We believe our current budget continues to conform
w to program requirements, and we are submitting it to GFOA to determine its eligibility for another
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
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4 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
► Assistant City
Attorneys
► Accounting
► Budget
► Purchasing
► Utility Billing
► Cybersecurity
► Infrastructure
Services & Ops
► Human
Resources
► Insurance
► Risk
Management
► Administration
► Planning and
Zoning
► Inspections/Code
Enforcement
► Geographic
Information
Systems
CITY OF FRIENDSWOOD
Organization Chart
► Municipal Clerk
► Records
Management
► Open Records
Request
► Elections
P. Friendswood
Public Library
► Court
Administration
► Administration
► Recreation
Programs
► Park Operations
► Facility
Operations
►Administration
P. Patrol
►Criminal
Investigations
►Animal Control
► DOT
► Communications/
Public Information
► Administration
► Streets /
Sidewalks
► Drainage
Operations
► Water Operations
► Sewer Operations
P. Utility Customer
Service
► Administration
► Investigations
& Inspections
► Emergency
Management
► Emergency
Medical Services
► FVFD Contract
► Engineering
► Projects
► Stormwater
Management
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 5
I
Guide to Use of the Bu
o w Guide to Use of the Budget
u a The primary purpose of this document is to plan both the operating and capital improvement
°o o expenditures in accordance with the policies of the City of Friendswood. By adoption of this budget,
the City Council establishes the level of services to be provided, the amount of taxes and utility rates
Z to be charged and the various programs and activities to be provided.
The Introdu-**- and QU&M&wsection includes the City Manager's budget message with a "budget -
in -brief" summary. Also featured in this section is an Overview of the City; detailing community and
population demographics, Fiscal Year Fact Sheet of the City's property tax base, staffing summary,
utility customer count and utility rates. This section presents City Council's mission statement and
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u strategic goals and long range planning tools used to guide the City's budget process.
D° The Financial Structure, Policy and Procg" section begins with flowcharts listing each of the City's
F o6 funds and the funds' basis of accounting and budgeting. Fund narratives follow providing definitions
Q u for each fund utilized by the City. A matrix correlating the City's fund uses by functioning unit (City
U o department) is incorporated. The City's Financial Management Policy is included. Budget provisions
za from the City's Charter are included and details of the budget process and thisyear's budget calendar
LL close this section.
The cs! Summaries section provides the revenues, expenditures and proposed ending fund
J Ln balance for the City's governmental funds as well as enterprise funds. A description of the fund precedes
u E the fund schedule and includes the basis of budgeting. The section also includes detailed revenue
Q 7 schedules by fund and account element/object and inter -fund transfer schedules.
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"Ln Povemmentq fps include General Fund, Police Investigation Funds, FVFD Donation Fund,
2017 Community Development Block Grant -Disaster Relief (Harris and Galveston County), 2021
Coronavirus State and Local Fiscal Recovery Fund, Municipal Court Fund, Sidewalk Installation Fund,
Park Land Dedication Fund, Streets Maintenance Fund, Tax Debt Service Fund,1776 Park Trust Fund,
Downtown Economic Development Fund, and General Obligation Bond Construction Funds.
1Fnter r;e c,,^r4e include Water and Sewer Operation Fund, Water and Sewer Revenue Bond
u F Construction Funds, Water and Sewer CIP/Impact Fee Funds, and Water and Sewer Revenue Debt
w Service Fund.
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F > Qgjgjtional fu" include the Vehicle Replacement Fund.
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LU o a The next section is reserved for the Debt & Capital section. The tax and revenue debt service portion of
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and payment schedules for each bond issue of the City. Currently, the City's Capital Improvement Plan
uis being reviewed bythe Community Development Department and City departmental Directors.The
o6 adopted budget document includes available information from the Capital Improvement Program for
the upcoming budget year by fund and project as well as the detail by object account.
J Z
zo The next section is entitled Departmental Informat�. Each department includes: (1) an organizational
w a chart depicting the department structure; (2) department narrative, goals, objectives, and performance
a o measures; (3) department summary with department totals across all funds and a departmental
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Z staffing table showing the full-time equivalents. The general ledger account number segment for
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° fund, department and division accounts are included for cross-reference to the detail division budgets.
The detailed departmental pages are formatted to include FY23 actual; FY24 adopted budget; FY24
amended budget; year-end estimate for FY24; and FY25 adopted budget data.
The c11-� tall Information section contains a City-wide personnel schedule by full-time
J Z equivalents, funded and unfunded decision packages, sales tax revenue comparison schedule, ad
zo valorem tax information, including graphs and certified truth -in -taxation worksheets, budget and tax
L rate ordinances, and glossary of budget terminology and acronyms.
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6 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
TABLE OF CONTENTS
City Manager's Budget Message
10
Budget in Brief
12
Overview of the City
18
Community Demographics
23
Fiscal Year Fact Sheet
26
Vision & Mission Statement and Strategic Goals
27
Planning for the Future
30
POLICY,FINANCIAL STRUCTURE, . PROCESS
Fund Flowchart
Fund Definitions
34
35
Financial Management Policy
38
Charter Budget Provisions
64
Budget Process
65
Budget Calendar
66
FINANCIAL SUMMARIES
Budget Summary (All Funds)
68
Revenues and Expenditures by Fund
69
General Fund
70
Special Revenue Funds
72
Police Investigation Fund
73
2017 Community Development Block Grant -
Disaster Recovery (Harris Co.)
74
2017 Community Development Block Grant -
Disaster Recovery (Gals. Co.)
75
2021 Coronavirus State and Lcoal Fiscal Recovery
76
FVFD Donation Fund
77
Municipal Court Fund
78
Tax Debt Service Fund
79
Capital Project Funds
81
2015-2017 General Obligation Bonds Funds
83
2020 General Obligation Bond Fund
84
2021 General Obligation Bond Fund
85
2023 General Obligation Bond Fund
86
Sidewalk Installation Fund
87
Park Land Dedication Fund
88
Streets Improvement Fund
89
Friendswood Downtown Economic Development
Improvement Fund
90
1776 Park Trust Fund
91
Yopp� I� y
Enterprise Funds
Water and Sewer Operation Fund
2016 Water and Sewer Bond Construction Fund
92
94
95
2018 Water and Sewer Bond Construction Fund
96
2021 Water and Sewer Bond Construction Fund
97
Water CIP/Impact Fee Fund
98
Sewer CIP/Impact Fee Fund
99
Water and Sewer Revenue Debt Service Fund
100
Vehicle Replacement Fund
101
Revenue Summary Chart by Fund
104
General and Administrative Transfers
116
Summary of Debt Service Funds
120
Tax Debt Service to Maturity Chart
122
Summary Schedule of Tax Debt Service to Maturity 122
Tax Debt Service Fund Summary
123
Summary Schedule of Tax Debt Service to Maturity 125
2014 General Obligation Refunding Bonds
126
2015 General Obligation Bonds
126
2016 General Obligation Bonds
126
2017 General Obligation Bonds
126
2020 General Obligation Bonds
127
2021 General Obligation Bonds
128
2023 General Obligation Bonds
129
Capital Leases
129
Revenue Debt Service to Maturity Chart
130
Water and Sewer Debt Service Fund Summary
131
Summary Schedule of Water and Sewer Revenue
Debt Service to Maturity
133
2006 W&S Revenue Bonds (Refinanced as 2014
G.O. Bonds)
133
2006 W&S Refund Bonds (Refinanced as 2016 G.O.
Bonds) 134
2016 W&S Revenue Bonds
134
2009 W&S Revenue Bonds (Refinanced as 2016A
G.O. Bonds) 135
2018 W&S Revenue Bonds 135
2021 W&S Revenue Bonds 136
Capital Improvement Program
Capital Improvement Program (CIP Summary) 138
Capital Improvement Program Development 139
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 7
TABLE OF CONTENTS
Capital Improvement Program Focus
140
CIP Funding Uses Chart
141
Capital Improvement Program Impact on
Operating Budget
141
Capital Improvement Program Funding
143
Street Improvements & Economic Development
Improvements Funds
145
CIP Funding Sources Chart
145
Significant Routine & Non -Routine Capital
Expenditures
145
CIP Five Year Schedule
146
Project Budget Summary by Fund 147
Excerpts from the Capital Improvement Plan 169
General Obligation Projects Description 169
Utility Services Projects Description 189
Completed CIP Projects Listing 231
Department Summary 234
Expenditures by Department and Category Charts 236
Mayor and Council 237
City Secretary 242
City Manager 249
Finance 256
Human Resources 263
Information Technology 275
City Attorney
281
Municipal Court
286
Communications
292
Police
298
Emergency Services
315
Community Development
329
Public Works
342
Engineering
361
Library Services
369
Parks and Recreation
376
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Personnel by Department
Three Year Personnel Schedule
400
Decision Packages and Forces at Work
404
Decision Packages not included in the Budget
406
Tax Information
407
Estimated Ad Valorem Tax Collections - Current
Poll
408
Historical Tax Rate Comparision
408
Sales Tax Revenue Comparison
410
Certified Truth -in -Taxation Worksheets
419
Glossary
432
Abbreviations and Acronvms
440
a Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction
and Overview
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Introduction City Manager's Adopted Budget Message
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CITY OF FRIENDSWOOD
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u o Honorable Mayor and City Council:
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As another fiscal year comes to a close, the City once again stepped up and met the challenges
presented. Whether it was replacing the departure of key employees, or responding to a natural disaster
Q w with Hurricane Beryl, Friendswood demonstrated its resilience and organizational preparedness.
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Z 7 Moving into FY2025,we anticipatethe continuation of certain budget drivers. These include inflationary
Ln impacts on contract services and the purchase of certain commodities [i.e. fuel, electricity, insurance,
etc.]. Additionally, the City is taking on more operational and maintenance responsibilities for bond/
grantfunded projectsthat are nowcoming online [i.e.the Blackhawk Facility,the Forest Bend Detention
Pond, the expanded Fire Station 2, and the expanded Public Safety Building].
w Ln With regard to our most vital resource, our employees, the City is in the midst of a comprehensive pay
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Z plan analysis. The results of which will have a fiscal impact on our operations, but is keyto maintaining
ww the City's lean and mean staffing. Friendswood still retains one of the lowest staffing ratios per capita
o in the entire Houston -Metro Area, but as demonstrated with our leadership restructuring and the
o onboarding of EMS this current fiscal year, we need to be adaptable to ensure we are poised to meet
J the challenges ahead.
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o6 All that being said, the City continues to rise to meet the challenges and opportunities before us. We are
making significant investments in our infrastructure with capital projects in water and sewer utilities,
Q o flood mitigation and drainage efforts, and street rehabilitation/reconstruction. This next fiscal year
Z a will see the completion of the remaining leg of Blackhawk Blvd; funded in large part by Harris County
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F Precinct 2, as well as flood mitigation projects along Clear Creek; both on the Whitcomb property, and
a ° with the FM 1959/Friendswood Regional Detention Basin.
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Knowing the cliff icultiesthat layahead, I would like to applaud Council for their leadership and for their
support of the organization. The City continues to set the standard in financial transparency, public
safety, emergency medical services, infrastructure, and recreational facilities development. These
efforts have time and time again been recognized by numerous organizations resulting in accolades
Qo such as budget presentation and financial reporting recognition, Safest City, and "Best Places to Live"
w a awards. They signify a tangible quality embedded in the City's team approach to not only its budgeting
woprocess, butalloperationsAheCity'score values, "TRAQ"whichstands for =rust,fiespect,&ccountability,
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a Z and Quality. With these values, City Staff will continue to seek efficiencies in delivering services with
V - limited resources.
10 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction City Manager's Adopted Budget Message
On behalf of the City Staff, especially the Budget Team that pours wisdom, time, and energy into the
process which creates this plan, I thank the Mayor and City Council for providing guidance to develop
the budget. We all look forward to the days ahead and the opportunity to serve Friendswood residents,
business owners, and visitors with the service and quality they expect.
Respectfully submitted,
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Morad Kabiri, City Manager
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 11
Introduction
Budget in Brief
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Budget in Brief
The pages that follow summarize the City of Friendswood's fiscal year 2024-25 adopted budget. There were no
changes between the proposed and adopted budget.
Revenues
1. The budget includestotal revenue projectionsof approximately $108.2 million in all funds.This is a decrease of $10.7
million under the fiscal year 2023-24 adopted budget. The overall decrease is due to a reduction in the use of fund
balance for capital improvement project construction. Below are highlights of the revenue projections:
■ Propertytax revenue reflects an increase fortaxyear 2024 of $2,619,447 over prioryear budget projections related
to new construction and property tax increases to cover operating expenses, deferred facilities maintenance,
Emergency Medical Services (EMS) onboarding, and debt service obligations related to the general obligation
bonds authorized by voters in 2013 and 2019.
■ Salestax revenue budget is up approximatelyl.6% based on fiscal year 2023-24collections and includes revenue
from the 1/8 of1%salestax for downtown economic development and 3/8 of1%salestaxfor streets maintenance.
■ Franchise tax revenue budget is down 1.0% based on fiscal year 2023-24 collections.
■ Intergovernmental revenue reflects a decrease of -8.98% or $1.3 million. The majority of the decrease is directly
related to federal and state grants awarded in previous fiscal years.
■ Charges for Services budget is expected to increase 14.8% from the prior year budget. An increase of $1,035,000
is a result of EMS onboarding and charges for EMS services. As a result of the Utility Rate Study conducted in
FY24, the City's utility rates are expected to be increased over the next 3 years beginning in January 2025. This
planned increase is to support infrastructure needs of the water and sewer system.
■ Permit revenue in the adopted budget is expected to increase 12.4% from last year's budget based on the
anticipated growth in the pace of new residential construction.
■ Interest earnings are expected to decrease by about 15.8%from the prior year adopted budget. This is primarily
due to decreases in general obligation bond fund balances and revenue bond fund balances.
■ Vehicle Replacement Fund lease payments are expected to increase by 3.9% due to the addition of six fleet
vehicles as part of the EMS onboarding for an additional $52,284.
■ Planned use of fund balance/retained earnings used to offset capital improvements is $23.1 million.These capital
improvement projects are slated for completion over the next few years.
2. The FY25 adopted budget was developed with a tax rate projected to be $0.5142 per $100 valuation. As a result,
approximately $423,981 in property tax revenue is expected to be generated from properties added to the tax roll
this year (i.e. new construction).
■ The maintenance and operations (M&O) rate is projected to be $0.4042 and the interest and sinking or debt
service (I&S) rate is projected to be $0.1100.
3. The estimated net taxable value adjusted for freeze ceilings is $5,401,437,619; an increase of $195,542,565 above
certified values adjusted for freeze ceilings including supplemental rolls for tax year 2023.
■ Certified values from Galveston Central Appraisal District and Harris County Appraisal District indicate overall
growth in propertyvalues.
■ The impact on property owner tax bills vary based on their individual circumstances. Ifa $200,000 home's value
does not change from year-to-year, it would be taxed on a value of $160,000 due to the City's 20% homestead
exemption. At the tax rate used to develop the adopted budget ($0.5142) the tax bill of $823 would increase $22
from prior tax year. The tax bill using the voter approved rate including any unused 2024 increment would be
$915.
12
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction
■
Budget in Brief'
Historical Revenue Budget (All Funds)
Revenue Source
Property Taxes*
Sales Tax
Franchise Tax
Mixed Drink
Licenses & Permits
Intergovernmental Revenues**
Charges for Services
Fines
Interest
VRF Reimbursements
Miscellaneous Receipts
Fund Balance/Retained Earnings***
FY25
Adopted
$27,837,698
$12,389,226
$2,090,697
$87,281
$846,968
$12,826,661
$23,525,618
$1,021,998
$2,386,063
$1,155,526
$876,931
Percent
Change
PY
10.4%
1.6%
-1.0%
12.8%
12.4%
-9.0%
14.8%
5.4%
-15.8%
3.9%
-6.1 %
FY24 M '
Percent
Change
FY23
Adopted
PY
Adopted
$25,218,251
11.7%
$22,579,959
$12,200,003
6.1%
$11,495,359
$2,112,803
3.4%
$2,044,100
$77,372
32.3%
$58,490
$753,524
-13.8%
$873,730
$14,091,795
43.3%
$9,836,181
$20,493,742
8.4%
$18,910,936
$969,878
-0.1%
$971,160
$2,834,082
59.1%
$1,781,119
$1,112,395
11.4%
$998,340
$934,286
-2.0%
$953,542
$23,128,056 -39.2% $38,043,665 -13.0% $43,720,906
4.0% $114,223,822
*Amounts include prior year delinquent property tax collections with penalty and interest.
** Includes Coronavirus State and Local Fiscal Recovery Grant and Community Development Block Grant funding
*** Fund Balance/Retained Earnings used for capital improvements expenses.
FY25 Adopted Budget Revenues
$108,172,723
(all funds)
Fines
$1,021,998
0.9%
Charges for Se
$23,525,618
21.7%
Interest
$2,386,063
2.2%
Intergovernmental Revenues,
$12,826,661
11.9%
Licenses & Permits
$ 846, 968
0.8%
Franchise T;
$2,090,697
1.9%
Sales Tax
$12,389,226
1 1.5%
Miscellaneous Receipts
$876,931
0.8%
Percent
Change
PY
8.6%
6.5%
6.1 %
9.3%
6.1 %
-47.0%
5.1 %
-14.7%
1354.7%
22.7%
-20.0%
-9.7%
Use of Fund Balance/Retained Earnings
$23,128,056
21.4%
-VRF Reimbursements
$1 ,1 55,526
1.1%
Property Taxes
$27,837,698
25.7%
Mixed Drink
$87,281
0.1 %
`Excludes inter -fund transfers. Uses of fund balance and retained earnings in several funds total $23,128,056; resultinq in revenues offsettinq budqeted expenditures.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 13
Introduction
Budaet in Brief
Expenditures
1. The adopted budget appropriates approximately $108.2 million in expenditures, excluding inter -fund
transfers. This is a decrease of approximately $10.7 million or -8.98% from prior year. This decrease
is primarily related to the budgeted use of bond and grant funds for drainage and water and sewer
projects offset by increased operating expenditures due to inflation, deferred maintenance and
increased personnel costs. Details of these changes are explained below.
2. The budget includes $500,000 in the general fund for the purpose of funding deferred maintenance
items.
3. Personnel costs in the General Fund and Water and Sewer Fund make up 69% and 25% of their
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operational budgets, respectively. The adopted budget includes staffing of 271.76 full-time
u °0 equivalents (FTE). Adopted changes in personnel expenditures include:
� � ■ The City's Worker's Compensation insurance rate increased $29,889 in the general fund and
Qu $3,375 in the water and sewer fund.
J
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z required in the General Fund and an $18,401 cost increase in the Water & Sewer Fund.
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■ The adopted budget includes decision packages for funding merit and salary adjustments
resulting from a pay plan analysis in both the General Fund ($888,603) and Water and Sewer Fund
Q w ($109,579). This equates to an average of 4.0%. Merit increases are awarded based on individual
z Q employee performance.
z_ 7 The Department of Emergency Services (formerly Fire Marshal's Office) will onboard the EMS
"� division. The onboarding of this division will bring 13.0 full-time employees and additional
part time employees. The force -at -work total is $2,947,772, but is offset by the EMS contract
elimination with the FVFD, and a reduction in the FVFD contract due to administrative costs
being transferred to the city.
■ The Police Department patrol division will switch from 8-hour shifts to 12-hour shifts at the
beginning of calendar year 2025. Two patrol positions will be promoted to sergeant and the
u department will purchase an additional patrol vehicle as part of the new scheduling plan.
w7 ■ The Parks and Recreation department will add a new maintenance worker and vehicle to
F > accommodate expanded square footage at Public Safety and the Blackhawk Building.
oa ■ Public Works will add a sewer operator and vehicle in the sewer operations division and a water
operator and vehicle in the water operations division. Public Works will also add an equipment
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operator in the sewer utilities division. Public works will gain a vehicle for the additional water
operator as well as an administrative vehicle.
.6 4. Engineering will gain anew vehicle to help stormwater management duties.
Q o S. A wastewater master plan is being funded in the water and sewer fund to aid in the development
z 0 of future sewer related capital improvement projects. In addition, funding is also included for Cash
FCall #6 to the City of Houston for the Southeast Transmission Line (SETL) project.
0-7
6. Maintaining the City's current service levels requires additional funding for non -personnel related
UJ o - operational expenses. The Supplemental Information section of the adopted budget includes a
detailed listing of the expenditures.
■ Forces at Work total $1,497,142 (General Fund) and $3,132,936 (Water and Sewer Fund).
■ Decision Packages total $888,603 (General Fund) and $1,544,377 (Water and Sewer Fund).
J Z ■ Unfunded Decision Packages total $4.03 million. A listing of these departmental requests is also
zo included in the Supplemental Information section.
w 7 7. In addition to the 2024-25 Forces at Work and Decision Packages, the adopted budget includes the
a o following capital improvements:
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■ $300,000 for collection line maintenance
14 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Introduction
Budaet in Brief
■ $322,968 for G.O. Bond projects authorized in 2013 (street improvements)
■ $2,386,038 for G.O. Bond projects authorized in 2019 round 2 (drainage improvements)
■ $16,109,259 for G.O Bond projects authorized in 2019 round 3 (drainage improvements)
■ $2,700,000 for Water & Sewer projects funded with the 2021 Water & Sewer Revenue Bonds
■ $10,988,278 for Water, Sewer, and other capital projects to be funded with Coronavirus State and
Local Fiscal Recovery federal grant funds
■ $2,189,277for Public Safety, Flood Control, and Acquisitions projects to be funded with Community
Development Block Grants
8. Fleet replacements included in the adopted Vehicle Replacement Fund budget total $777,500: -0 m7,
■ Police Department - 6 patrol units and 1 CID unit o z
■ Public Works -1 service truck in the streets division,1 service truck in the sewer utilities division D
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■ Total Tax Debt Service (including capital leases) - $105,579,243 cn n
► 2024-25 principal, interest & fiscal agent fee payments- $5,943,302 m
■ Total Water & Sewer Revenue Debt Service - $60,058,700
► 2024-25 principal, interest & fiscal agent fee payments - $5,327,075
(n m
■ Total Capital Lease Debt Service for FVFD equipment funded with Fire & EMS donations: K D
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► 2024-25 principal and interest - $212,245 p �
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2. Year 6 of 6-year principal and interest payment for an ambulance purchased in FY20
3. Year 3 of 5-year principal and interest payment for SCBA tanks purchased in FY23
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 15
Introduction
Budget in Brief
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Historical Expenditure Budget (All Funds)
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Percent
Percent
Percent
Change
Change
Change
Expenditure
Adopted
PY
Adopted
PY
Adopted
PY
General Government
$9,199,251
12.0%
$8,210,930
7.6%
$7,627,784
7.8%
Public Safety
$20,853,895
12.3%
$18,575,817
10.2%
$16,858,179
4.6%
Community Development
$1,481,710
-4.1%
$1,544,944
11.2%
$1,389,275
9.0%
Public Works
$15,545,110
24.8%
$12,452,959
14.5%
$10,874,765
-1.2%
Engineering
$1,328,627
5.0%
$1,265,858
7.1%
$1,181,750
17.6%
Parks & Recreation
$5,997,440
4.9%
$5,715,517
10.6%
$5,169,299
29.3%
Library
$1,495,438
0.7%
$1,484,828
6.6%
$1,393,120
3.9%
Vehicle Replacement
$777,500
84.1%
$422,420
-47.7%
$806,930
26.4%
Capital Improvements
$40,223,375
-30.4%
$57,753,573
-2.2%
$59,043,042
-16.1%
Debt Service
$11,270,377
-1.3%
$11,414,950
15.5%
$9,879,678
0.9%
$108,172,723 -9.0% $118,841,796 % $114,223,
*General Government includes the following departments:
Mayor & Council City Attorney Finance
City Manager Communications Human Resources
City Secretary Municipal Court Information Technology
FY25 Adopted Budget Expenditures
$108,172,723
(all funds)
Public Sal
$20,853,,
19.3%
General Government
$9,199,251
8.5%
Debt Service
$11,270,377
1 0.4%
Capital Improvements
$40,223,375
37.2%
nmunity Development
481,710
Public Works
$1 5,545,110
14.4%
Engineering
/$1,328,627
1 .2%
_-Parks & Recreation
$ 5, 997, 440
5.5%
uarary
$1,495,438
1 .4%
cle Replacement
$777,500
0.7%
*Excludes inter -fund transfers. Uses of fund balance and retained earnings in several funds resulting in revenues offsetting budgeted expenditures.
**Public Safety includes Police Department, Department of Emergency Services, & Friendswood Volunteer Fire Department contract.
16
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction
■
Budget in Brief'
$108.2 MILLION
REVENUE
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OTHER FINES OTHER
TAX ii, 0 %
ADOPTED BUDGET
FISCAL YEAR 2024 - 2025
$108.2 MILLION
EXPENDITURES
LICENSES
M"Y = INTERLOCAL
COMMUNITY
SERVICES
UTILITY
SERVICES
WHERE DO THE DOLLARS GO?
9% 1% 19%%:-
.610% W=tQ 1%
GENERAL ENGINEERING PUBLIC DEBT ; o FLEET
GOVERNMENT SAFETY SERVICES RREPLACE-
MENT
1%
LIBRARY
6%
PARKS &
RRECREATION
37%
CAPITAL
4�u IMPROVEMENTS
16%
COMMUNITY
DEVELOPMENT&
PUBLIC WORKS
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 17
Introduction City Overview
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City of Friendswood, Texas
City Overview
Community
Friendswood continues to be in the top category of most national surveys that rank the best places to
live and raise a family. Some ofthe reasons why are the consistently lowtax rate, low crime rate, proximity
to the nation's sixth largest metropolitan area, and superior public schools. Within Friendswood are
beautiful parks providing recreation facilities for all ages and outdoor entertainment and leisure
activities throughout the year. It's a hometown respite for Friendswood's affluent resident base of
well-educated, high -income families. More than half are professionals with an estimated average
household income of $167,000 - one of the highest in the Houston area.
History
Friendswood was founded in 1895 as a Quaker colony; one of only three in Texas. After looking at Alvin
and Galveston, Frank Brown located a 1,500 acre tract and suggested to his fellow settlers that they name
the community "Friendswood" in honor of the Society of Friends. The town remained predominantly
Quaker until 1958, when a local Baptist church was organized. The community incorporated in 1960.
With the burgeoning NASAJohnson Space Center nearby in 1962, many Friendswood residents began
to commute there or to Houston, and Friendswood became a "bedroom" suburb.
Today
Now 129 years after its founding, Friendswood is home for approximately 43,020 residents. The triad of
Quakervalues upon which Friendswood was founded: faith, family, and education, are still seen through
the tremendous volunteer spirit at the roots of community involvement. Residents participate in civic
and educational events. The Fourth of July celebration is the longest consecutive year's observance in
America, dating back to 1895. In the present and looking forward, the goal is steady, sustained quality
growth to perpetuate a well-balanced community. Friendswood offers single-family residential housing
in pleasant, park -like settings which are tucked -away but accessible to needed paths of mobility.
Friendswood is committed to attracting more local enterprises. Its "Live Here, Work Here" program
encourages business owners to base their operations here, allowing them and their employees to take
full advantage of Friendswood's amenities. This will complement and enhance the unique community
environment present in Friendswood over the past 129 years; one that is cherished by residents and
business owners alike.
18 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction
overview
Location
Encompassing 21 square miles, Friendswood is located in southeast Texas near the Texas Gulf Coast,
between downtown Houston and Galveston. It spans across both northern Galveston County and
southern Harris County. Residents and visitors can quickly access Friendswood through Farm to Market
Roads 2351, 518, and 528. Friendswood has its own airstrip in the Polly Ranch neighborhood. Hobby
Airport (for commercial aviation) and Ellington Airport (general aviation) are located within a 30 minute
drive. Bush Intercontinental Airport, an aviation gateway to the world, is just 45 minutes away. Major
sectors of Friendswood's economic base include aerospace, specialty chemicals, healthcare, retail, and
tourism.
*-
Business
Friendswood is the perfect choice for many types of commercial enterprises. Target markets include
professional offices, retail, commercial, and light industrial developments.A keyCityfocus isto encourage
redevelopment of the downtown area along FM 518 and development of the City's "panhandle" area
near FM 2351. City leaders have approved special tools and incentives to revitalize downtown to promote
mixed -use, multi -story developments with pedestrian streetscapes and other amenities. The City offers
competitive business incentives, including a municipal grant program, tax abatement that includes
"green" development, freeport tax exemption, and downtown development fee waivers.
Education
The Friendswood Independent School District (FISD), established in 1948, is one of the ti
top rated school districts in Texas. FISD covers 15 square miles and borders the Alvin,
Pearland and Clear Creek school districts. FISD is in a great location for enrichment -
learning in Space, Engineering, Medicine, Marine Biology and Petrochemical areas. Their`
website is https://myfisd.com/
Clear Creek Independent School District (CCISD) serves numerous
communities across 103 square miles on both sides of Clear Lake and
CLEARREEK Interstate 45. CCISD proudlyserves the educational growth of approximately
41,000 students. It is the 29th largest school district in Texas, out of 1,207
districts. Their website is https://www.ccisd.net/
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 19
Introduction
overview
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Long Term Planning
A Multi -Year Financial Plan (MYFP) was developed in 2006. Originally, staff was directed to develop
a plan to forecast the City's financial condition through 2020, the projected build -out date. The first
version of this plan was drafted and later reduced in scope to a five-year projection. At this time, the
MYFP will continue to help plan and forecast in five-year increments. The revised build -out date is
projected within the next 10 to 20 years.
The MYFP is based on the City's strategic planning efforts, including the Comprehensive Land Use
Plan, Vision 2020 and the Capital Improvements Plan. Departmental operational plans and funding
requirements to provide programs and services are included in the MYFP as well. Funding needs and
available resources, both current and alternative revenue enhancements, are identified. Expenditures
are projected based on departmental needs assessments and are organized based on "one-time" and
"on -going" expenditures. In collaboration with Council, the plan is updated at least annually and serves
as the basis of budget development.
By City Charter, the budget presented to Council must be balanced. The MYFP forecast recognizes the
need for a balanced budget. The MYFP is a dynamic forecasting tool; adjusted to reflect circumstantial
changes affecting current and future outcomes and City Council direction for the annual budget
adoption.
The latest MYFP was presented to Council on June 3, 2024 for Fiscal Years 2025-2029. This is a high-
level overview. It plansfor the General Fund and Debt Service Fund. Critical assumptions and planning
factors were outlined. Revenue planning data considered while building the MYFP is residential
and commercial growth projections, current trends, tax base, fiscal policies, revenue forecasting,
adjustments to fees or the addition of new fees and alternative revenue sources.
The MYFP is designed to estimate and project using the No New Revenue Rate (NN RR) which generates
about the same revenue year to year on the same properties taxed in current and prior year. Based
on preliminary values received from the county appraisal districts, revaluations of 5% is used all years
of the plan for existing residential and commercial properties. Additional scenarios are also included
in the plan for a flat tax rate and the voter approval tax rate options. The plan includes sales tax, other
revenues such as franchise tax, building permits, courtfines, parks& recreation fees, intergovernmental
revenue, inter -fund transfers, and interest. An increase in salestax revenue for 2024-25 is about 3% and
other revenues are based on an estimated growth in population of about 2%.
20 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Introduction Citv Overview
Expenditures for personnel are increased each year by 4% for wages and benefits. Non -personnel
expenditures are increased year over year by 5% which is based on historical trends. Other planning
assumptions taken into consideration is the required 90-day operating reserve balance by the City's
financial policy. The policy does allow the use of unassigned fund balance (above the 90-day reserve)
for expenditures such as:
■ Emergencies
■ One-time expenditures without operating cost increase
■ Major capital purchases
■ Start-up expenditures for new programs
General Fund — Baseline Revenues & Expenditures (No New Revenue Rate)
The chart below reflects the MYFP assumptions of the estimated no new revenue rate (NNRR) as of
June 3, 2024, and expenditures to meet current service level expectations and debt service. At the
NNRR, revenue (green line) is not projected to adequately support current service level expenses for
the upcoming years, and there are no decision packages or forces at work included.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 21
Introduction City Overview
General Fund - Baseline Revenues & Expenditures (flat tax rate)
The second chart reflects a MYFP scenario using the estimated flat tax rate as of June 3, 2024 and
expenditures to meet current service level expectations. As with the NNRR, the flat tax rate does not
produce the revenue needed to support current services level expenses for the upcoming years.
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t Base Rev + Base Exp
General Fund - Baseline Revenues & Expenditures (voter approval tax rate)
This third chart reflects a MYFP scenario using the voter approval tax rate as of June 3, 2024, where
expenditures meet current service level expectations and debt service requirements are met. The City's
90-day reserve requirement is projected to be maintained through the fiscal year 2025 at the voter
approval tax rate.
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All charts include $500,000 for the City's ongoing deferred maintenance from the General Fund
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w 7 reflect the changes in the current fiscal year and in the future years of the plan.
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22 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction
Communitv Demoaraghics
Community Demographics
Demographics
Land size 21.2 sq. miles
2024 Friendswood population est.: 43,020
Number of households: 14,803
Average household size: 2.81
Median Age: 41
Population by age:
<15 years 17%
15-24 yea rs 12%
25-54 years 37%
55-64 years 13%
65+ years and over 21 %
2024 est. annual household income: $166,610
96.9% high school graduation rate
34.2% of residents have a bachelor's degree
18.3% of residents have a graduate degree
Houston DMA population: 7,510,253
Education
Served by 2 Public School Districts (in order by
land area served)
Friendswood ISD - 5A
Web: www.fisdk]2.net
Clear Creek ISD - 6A
Web: www.ccisd.net
Recreation
10 City parks
2 County parks
335 acres of green space, nature trails and sports
fields
Adult, Youth, and senior programs, annual special
events with 10,000 attendees include July 4
celebration, Memorial Day Celebration, Flapjack
Fun Run, Santa in the Park, Daddy & Daughter
Dance, Mother&Son Dance, Youth Fishing Derby,
Youth Sports Day Program, Movies in the Park,
and Concerts
Labor Force and Economic Base
Labor Pool: 16-65
•
Friendswood: 21,965
Houston Area: 3,689,92
Employment by occupation
57% Managerial/Professional
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Business Categories
Aerospace and Aviation
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Tourism
Maritime
Quality of Life
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2024 avg. homestead value:
$440,779
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2024 avg. taxable home value:
$352,623
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2024 avg. new home value:
$735,344
2024 Cost of Living Index, Annual
Average
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95.8
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Atlanta
100.3
Chicago
100.1
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Miami
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140.6
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Washington,DC
120.1
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128.0
2023 Low crime rate per 1,000 population
Friendswood
6.76
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Alvin
17.46
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15.02
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Houston
56.40
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League City 13.37
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 23
Introduction
Communitv Demoaraghics
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Sugar Land
Webster
Texas City
Financial Status
City Bond Rating
Standard and Poor's:
General Obligation "AA+"
Revenue Bonds "AA-"
17.79
13.53
73.56
27.22
Tax Year 2024 Assessed Va I ue: $7,408,699,403
Tax Year 2024 Taxable Value: $5,401,437,619
Actual FY 2022-23:
Sales tax revenue:
Projected FY 2023-24:
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" � 6.25% State
2.00% City
Adopted Tax Year 2024:
City property tax rate:
$0.4042 General Fund
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$12,849,363
$12,389,226
8.25%
$0.5142
Top Employers
Friendswood ISD
H.E. Butt Grocery Company
Kroger Texas, LP (2 locations)
City of Friendswood
Clear Creek ISD
UTMB (3 locations)
Friendship Haven Healthcare & Rehabilitation
McDonald's (2 locations)
U.S. Post Office
Morada
Top Non -Residential Taxpayers
Texas -New Mexico Power Co.
A-S 108 Friendswood Crossing LP
Frontier Land VPLL
The Beldon Friendswood LLC
Confidential Owner
Taylor Morrison of Texas, Inc
1715 Friendswood, LLC
GAHC3 Friendswood TX MoB LLC
WOJV Friendswood LLC
Comcast of Houston LLC
Maxi -Ban LTD
CHIP Friendswood SNF LLC
H.E. Butt Grocery Company
NVSTORS, LLC
24
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Introduction
Communitv Demoaraghics
Estimated Population by Age
65 years and 1
21%
55-64 years
13%
5 years
Estimated Households at June 30th
15,500 2.85
2.84
15,000 2.83
2.82
14,500 2.81
15-24 years 2.80
12% 14,000
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43,000 $1 70,000 $166,610
$163,040 $163,889 U) m
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$150,000 $144,937 D p
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40,000 $140,000 $137,732 $140,321 n
39,000 $130,000
38,000 $120,000
37,000 $1 10,000
36,000 $100,000 D M
35,000 $90,000 m
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 25
years
37%
13,500 2.78
2.77
13,000 2.76
2017 2018 2019 2020 2021 2022 2023 2024
No. of Households - Average Household Size
Introduction
Fiscal Year Fact Sheet
Fiscal Year Fact Sheet
'
Net Assessed Property Valuation (estimated of 7/22/2024):
$5,401,437,619
•
• •
Adopted Tax Rate per $100 Valuation:
$0.5142
Square Miles:
approx.21
Population, Estimated as of 7/01/2024:
43,020
Staffing
FY24 FY25
Full-time employees (FTE):
234.70 252.00
Part-time employees (FTE):
14.80 19.76
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FY24 FY25
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14,345 14,455
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13,258 13,368
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Proposed Monthly Water Rates (beginning January 1, 2025):
Minimum Charge - Single Family Residential (includes 3,000 gallons)
Meter Size up to 1 inch
$ 25.20
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$ 98.55
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$157.75
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$283.75
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Meter Size 4"
$463.75
Meter Size 6"
$913.80
Meter Size 8"
$1453.85
Volumetric Charges - Single Family Residential (consumption over 3,000 gallons)
3,001-10,000 gallons
$3.45 per 1,000 gallons
10,001 - 25,000 gallons
$4.30 per 1,000 gallons
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$6.45 per 1,000 gallons
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Minimum Charge - Commercial, Multi -unit (residential or commercial), Irrigation/Sprinkler
Meter Size up to 1 inch
$ 25.20
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$ 98.55
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$157.75
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$283.75
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$463.75
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$4.30 per 1,000 gallons
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10,001 - 25,000 gallons
$4.55 per 1,000 gallons
Above 25,000 gallons
$6.45 per 1,000 gallons
Proposed Monthly Monthly Sewer Rates (beginning January 1, 2025):
Minimum Charge - All customer classes
$30.20
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Volumetric Charges - Single Family Residential (based on Winter Months Avg.)
$4.65 per 1,000 gallons
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26 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction Vision & Mission Statement. Guidina Principles. Council Phil
Vision & Mission Statement, Guiding Principles, Council
Philosophy, and Strategic Goals
Vision Statement adopted by Resolution
City of Friendswood Mission Statement
It is the mission of the Council and staff ofthe City of Friendswood to provide the highest level of service
to our citizens at the greatest value.
City of Friendswood Vision Statement (adopted July 1, 2024)
The Friendswood City Council is dedicated to providing quality public services, fostering a vibrant
economic climate, and ensuring robust emergency operations and fiscal responsibility.
Guiding Principles
P. We Will Invest in our Personnel
► We Will Proactively Address Drainage, Flooding, and Mobility Issues
► We Will Diversify our Tax Base
► We Will Enhance Safety
► We Will Nurture a Strong Sense of Community
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 27
Introduction Strateaic Goals
Council Philosophy
P. To act in the best interest of the citizens
► To consistently demonstrate respect to the staff
► To invest our resources effectively for our future
► To handle our disagreements/conflicts in a respectful manner that keeps our image positive with
the public and each other
Strategic Goals
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P. Build and expand external partnerships
► Expand existing vision
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► Educate and inform citizens to increase ownership in Economic Development
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► Research economic viability for the future
► Diversify the tax base
Preservation
► Build and expand external partnerships
► Shape future growth to preserve Friendswood's distinctiveness and quality of life
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w> ► Ensure sound financial stewardship
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Qo ► Ensure a safe environment and robust emergency operations
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oz . Communicate clear messages to citizens and employees about our values and why we are doing
what we are doing
■ Build team identity with boards, employees, council, and volunteers
► Values
Z ■ Communicate TRAQ as the core values to volunteers, citizens, council and all employees
Z o ■ Continue to focus on issues —not people
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28 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Introduction
Strategic Goal Matrix
► Personnel
■ Invest in personnel and develop a plan for staffing levels that result in quality city services and
the accomplishment of our mission statement
■ Provide training and development for City employees to meet current and future staff leadership
needs
► Process and Planning
■ Continue strategic planning process to meet future needs
■ Continue to develop plans to increase community involvement throughout the City
Strategic Goal Matrix
Departmental mission and goals which correlate with a City goal are indicated below in blue
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2) Economic Development
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4) Partnerships
5) Public Safety
6) Organization Development
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
29
Introduction
Planning for the Future
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City Planning for the Future
nffnning T
Comprehensive Plan (2008)
Master Drainage Plan*
(1993; updated in 2007)
Master Streetlight Plan
(1994)
Information Technology Master Plan
(2000)
Technology Strategic Plan
(2011-2012)
Ground Water Reduction Plan (2001)
Main Street Implementation Plan (2004)
Identifies long-range capital and
infrastructure needs in the following:
► Existing & Future Land Use
► Major Thoroughfares
► Utility Systems
► Community Facilities
► Parks and Open Space
► Community Facilities and Drainage
Element
Identifies long-range improvement
needs for City drainage or storm water
run-off and water quality
Provides an inventory of City owned
streetl ig hts with replacement
schedule based on expected useful
life.
Identifies needs and replacement of
the City's technology resources
(hardware and software)
Provides estimated water
consumption patterns,
recommendations for water
conservation methods, water
rate structures to support capital
improvements needed
Based on the Harris -Galveston Coastal
Subsidence District regulations on
groundwater withdrawal reduction
requirements
Identifies land development options
including land parcels within the City's
downtown area
Refines and details a potential
conceptual plan for town center
development
Budgetary Impacts
The City's operational and capital
budgets increase as a result of projects
identified in the Comprehensive Plan.
► Property tax revenue expected to
increase as available land is developed.
► State funding may be available
to the City for major thoroughfare
development.
► One-time capital expenditures
are included in the budget based
on streets, facilities, parks and utility
infrastructure improvement needs
identified in the plan.
► Tax rate increases may be needed to
support identified projects.
The City's operational and capital
budgets increase as a result of projects
identified in the Master Drainage Plan.
P. Tax rates may increase or bond
issuances may occur to support
drainage infrastructure improvements
needs.
Based on funding availability, the
annual capital operating budget
may increase due to streetlight
replacement needs.
► General Fund revenue sources
could be used to support streetlight
replacements.
The City's operational and capital
budgets increase as a result of
projects identified in the Information
Technology Master and/or Strategic
Plans.
► Capital lease financing options,
General and Enterprise Fund revenue
sources could be used to support for IT
capital expenses.
As funds are available, the City's
enterprise fund operational and capital
budgets increase due to improvement
projects included in the plan.
► Capital project funding options
could include revenue bond issuances,
increase utility user fees.
Funding for the downtown
improvements would be funded by
business owners/developers in the
City's downtown area.
The City's operating budget would
have limited impact from projects.
30
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Introduction
W
Planning for the Future
City Planning for the Future (continued)
nning T
Emergency Operations Plan
(updated 2024)
Galveston County Hazard Mitigation
Plan
(updated 2022)
Harris County Hazard Mitigation Plan
(updated 2020)
Continuity of Operations COOP
(2016)
Details the City's emergency
management program by providing
the framework for coordinating and
integrating all activities necessary
to build, sustain, and improve
capabilities to prevent, protect against,
mitigate, respond to, and recover
from threatened or actual natural,
technological, or human -caused
disasters.
Hazard mitigation planning enables
action to reduce loss of life and
property, lessening the impact of
disasters and creating a more resilient
community.
The COOP plan identifies how the
City will respond to adverse events
that affect City facilities, equipment,
or staff. The plan identifies essential
functions within the City and
prioritizes them. The City's pandemic
plan is a component of the
COOP.
Provides service maps of the City's
existing water and sewer systems
Defines un-served or under -served
Utility Master Plan areas in the City for utility service
(2008 update) expansion or upgrades
Includes estimated construction cost
associated with potential projects
Provides an inventory, evaluation and
assessment of the City's roadways
Helps determine the best timing for
Pavement Master Plan street rehabilitation or replacement
(2018) projects to maintain acceptable
service levels.
Identifies the City's capital expenditure
Capital Improvements Plan* needs, outlines costs and potential
(2017) funding sources over a 5-year period
Parks and Open Space Master Plan*
(Currently being updated for 2025)
Economic Development Marketing Plan
and Strategic Plan
(2015)
Establishes a 10-year guide for parks
and facilities capital improvements
Based on National Recreation and
Parks Association (NPPA) standards
for cities of Friendswood's size and
population
Targets and encourages business and
industries whose creation, expansion
or relocation to Friendswood will
stimulate the City's economy
Budgetary Impacts W
The EOP is necessary to coordinate
emergency response between all City
Departments, the FWVFD, and other
local partners. The EOP designates
responsibilities for various response
functions. The EOP also qualifies the
City for the Emergency Management
Performance Grant (EMPG) and other
pre and post disaster grant funding.
A FEMA-approved Hazard Mitigation
Plan allows the City to qualify for
certain types of non -emergency
disaster assistance, including funding
for mitigation projects.
Depending on availability, City funding
may be utilized to respond to a COOP
or pandemic type event. The COOP
plan does not directly affect federal or
State grant opportunities.
Based on funding availability and
service level needs, utility capital
projects are included in the City's
operating and capital budget.
► Water & sewer user fees, utility
impact fees, revenue bonds potential
funding sources for utility capital
projects.
Based on funding availability, street
improvement projects identified in the
plan are included in the City's annual
operating and capital budget.
P. General obligation bond issuance to
fund street projects is an option that
could impact the
City's tax rate.
Operating and capital budgets would
include funding or debt service
requirements and operating costs
of new projects and infrastructure
improvements included in the CIP.
Based on service level expectations
and available funds, capital
improvements and associated
operational costs identified in the Plan
are included in the City's operational
and capital budgets.
Operating budget includes funding
for marketing and advertising costs
identified in the Plans to meet the
City's economic development goals.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 31
Introduction
Planning for the Future
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City Planning for the Future (continued)
nning T
Friendswood Downtown District
Improvement Plan (2018)
Design Criteria Manual
(2021)
Library Long -Range Strategic Plan
(2023-2028)
Multi -Year Financial Plan
(2025-2029)
City Operating Budget
(2024-2025)
*Currently being updated
Improving and funding downtown
district projects including but
not limited to streets, targeted
infrastructure, paved sidewalks,
pedestrian amenities including
lighting, benches, signage, and other
related public improvements, and the
maintenance and operations expenses
of such projects.
The City's Design Criteria Manual is
updated periodically for the most
current and comprehensive standards
covering the design, construction, and
installation of public infrastructure
related improvements within the City
of Friendswood.
Provides citizen survey results and
Library Planning Committee input
calling for the expansion or relocation
of the City's existing Library facility
Addresses library service
recommended to meet the needs of
Friendswood's growing population
Projects the City's General Fund
operating budget revenues and
expenditures over a 5-year period
Forecasts the impact of existing and
potential debt service on the City's
operating budget
Functions as an annual financial,
operations, communications and
policy guide for carrying out the City's
mission of service to its citizens
Budgetary Impacts
Improvement projects are based on
funding availability from the one -
eighth (1/8) of one -cent Type B sales
tax.
The City's Design Criteria Manual
has been updated to reflect the new
higher standards recently adopted in
the updated Flood Ordinance adopted
by Council on December 7, 2020.
Additional operational costs and debt
service payments will be included in
the City's future operating budgets.
Year of the multi -year financial
plan is the basis for the City's annual
operating budget
Projections included in the plan
are adjusted during annual budget
development based on service level
expectations and current economic
factors
Revenue and expenditures required
to meet the City's established goals
make up the City's annual operating
budget
32
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Financial Structure. Policv. and Process
Fund Flowchart
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Accounting/Budgeting
Departments
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► Mayor & Council
Special - - - Funds
City Secretary
► City Manager
► Finance
Modified Accrual Basis of
► Human Resources
Accounting/Budgeting
► Information Technology
► Police Investigation
► City Attorney
• Governmental►
FVFD Donations
► Municipal Court
4., Funds
► Municipal Court
► Communications
'
► 2017 CDBG-Disaster Relief
► Police Department
► 2021 Coronavirus State and Local Fiscal
► Emergency Services
Recovery
► Community Development
► Public Works
► Engineering
Debt _ _ Fund►
Library
► Parks and Recreation
Modified Accrual Basis of
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CIP Funds
Accrual Basis of
Accounting/Budgeting
► Sidewalk Installation
► Park Land Dedication
► Street Improvement
Capital-
► Economic Development
► General Obligation Bonds
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Departments
► Water & Sewer Operations
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Proprietary ► 2018 Water & Sewer Bond Construction
► Finance
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► Human Resources
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► Water CIP/Impact Fee
► Public Works
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► Sewer CIP/Impact Fee
►Engineering
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Accrual Basis of
Accounting/Budgeting
► Vehicle Replacement
Q0 Basis of Budgeting and Accounting:
W O Accrual basis — transactions affecting the fund are recorded or recognized when they occur; rather than when the
a0 actual cash is received or payment is made.
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"measurable" and "available" to finance expenditures of the current accounting period
34 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policy, and Process
U
Fund Definitions
Fund Definitions
Afund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. Fund accounting is used by state and local governments
to control and manage money for particular purposes and to ensure finance -related legal requirements.
The City uses two fund types -govern menta I and proprietary. The City's audited financial statements
include all funds noted in the budget document and classify them by major and non major funds.
Governmental Funds
The City maintains several governmental funds. All governmental funds are budgeted and are presented
separately. Each fund schedule includes revenues and expenditures for FY23 actual; FY24 Original and
Amended budgets as well as year-end estimates for FY24; and the FY25 Adopted Budget. The Genera I
Fund, Bond Construction Funds, and the Coronavirus State and Local Recovery Fund are considered
to be major funds for financial reporting purposes. The other funds are non -major funds. The funds
and a short description are listed below. Additional detailed information about each fund is presented
prior to each fund schedule.
General Fund
The General Fund is a governmental fund used to account for the resources used to finance the
fundamental operations of the City. It is the basic fund of the City and covers all activities for which
a separate fund has not been established. Governmental activities include most of the City's basic
services, (general government, public safety, community development, public works, engineering,
library, and parks and recreation.) The basis of budgeting for the General Fund is modified accrual
and is the same as the basis of accounting used in the Annual Comprehensive Financial Report.
Special Revenue Funds
Special Revenue Funds are governmental funds used to account for the proceeds of specific revenue
sources that are legally restricted to financing specific purposes. The basis of budgeting for all
Special Revenue Funds is the modified accrual method and is the same as the basis of accounting
used in the Annual Comprehensive Financial Report. There are seven Special Revenue Funds.
■ Police Investigation Funds
■ FVFD Donation Fund
■ Municipal Court Fund
■ 2017 Community Development Block Grant -Disaster Relief (Harris County)
■ 2017 Community Development Block Grant -Disaster Relief (Galveston County)
■ 2021 Coronavirus State and Local Fiscal Recovery
Tax Debt Service Fund
The Tax Debt Service Fund is a governmental fund used to account for property taxes levied for
payment of principal and interest on general long-term debt of the City. The basis of budgeting
for the Tax Debt Service Fund is the modified accrual method and is the same as the basis of
accounting reported in the Annual Comprehensive Financial Report.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 35
$01,
Financial Structure, Policy, and Process
Fund Definitions
z
Capital Project Funds
Capital Project Funds are governmental funds used to account for the acquisition or construction
o> of major capital facilities (other than those financed by Proprietary Funds). The Bond Construction
00 0 Funds are presented as one Capital Projects Fund in the Annual Comprehensive Financial Report.
z_ However, the City budgets each of the components (2015-2017 General Obligation Bonds, 2020
General Obligation Bonds, 2021 General Obligation Bonds, and 2023 General Obligation Bonds) as a
separate Capital Projects Fund. The basis of budgeting for the Capital Project Funds is the modified
accrual method and is the same as the basis of accounting used in the Annual Comprehensive
Financial Report. There are nine budgeted capital project funds.
■ 2015-2017 General Obligation Bond Funds
■ 2020 General Obligation Bond Fund
■ 2021 General Obligation Bond Fund
■ 2023 General Obligation Bond Fund
■ Sidewalk Installation Fund
■ Park Land Dedication Fund
■ Streets Maintenance Fund
■ Economic Development Fund
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a trustee capacity. The 1776 Park land was donated to the City, along with $10,000. The funds are
invested and the interest earned is used to maintain and/or make improvements to the park. The
basis of accounting in the 1776 Park Trust Fund is accrual. The basis of budgeting is accrual with
the following exceptions: capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes and depreciation is not budgeted.
U z Proprietary Funds
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o operations. The enterprise fund reports the same functions presented as business -type activities. The
LU o second proprietaryfund isthe Internal Service Fund.Thisfund is used to accountforfleet management
Q services. The funds and a short description follow. Additional detailed information about each fund is
a presented prior to each fund schedule.
a
od Enterprise Fund
J z The Enterprise Fund is used to budget for the acquisition, operation and maintenance of
zo governmental facilities and services that are entirely or predominantly self-supporting by user
w a charges. The business -type activities of the Enterprise Fund include the City's water and sewer
a o system. The Enterprise Fund is maintained in seven separate funds in the City's accounting system,
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basis of accounting is used for reporting purposes in the Annual Comprehensive Financial Report.
The basis of budgeting also uses the accrual method with several exceptions listed in the Financial
Summaries section. The budgeted Water and Sewer Funds include:
■ Water and Sewer Operation Fund
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■ 2016 Water and Sewer Bond Construction Fund
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■ 2018 Water and Sewer Bond Construction Fund
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■ Water CIP/Impact Fee Fund
36 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policy, and Process
U
Fund Definitions
■ Sewer CIP/Impact Fee Fund
■ Water and Sewer Revenue Debt Service Fund
Internal Service Fund
This internal service fund was established in fiscal year 2001-02 and is used to account for acquisition
and replacement of City vehicles costing less than $50,000 (The fund threshold is currently being
updated to reflect current and projected vehicle costs). The internal service fund basis of budgeting
is accrual basis with exceptions listed in the Financial Summaries section. The budgeted internal
service fund includes:
■ Vehicle Replacement Fund
The following table correlates the City's fund uses by functioning unit. The shaded boxes in blue
indicate the departments which utilize the fund identified.
L AL Fund
Department
CMO FIN HR IT CAD MC COMM PD DES
CDD PW ENG LIB PR
M/C
CSO
General Operating
Police Investigation
2017 CDBG-DR Harris Co.
2017 CDBG-DR Galy. Co.
2021 Coronavirus Recovery
FVFD Donations
Municipal Court
Sidewalk Installation
Park Land Dedication
-
Streets Improvement
Economic Development Improvements
Tax Debt Service
1776 Park Trust
-
-
Capital Project Funds
--
Water & Sewer Operating
Water & Sewer Bonds
-
Water CIP/Impact Fees
Sewer CIP/I m pact Fees
Water & Sewer Revenue Debt
Vehicle Replacement
M/C
-Mayor & City Council
CSO
-City Secretary's Office
CMO
-City Manager's Office
FIN
-Finance
HR
-Human Resources
IT
-Information Technology
CAO
-City Attorney's Office
MC
-Municipal Court
COMM
-Communications Dept
PD
-Police Dept
DES
-Dept of Emergency Services
CDD
-Community Development
PW
-Public Works
ENG
-Engineering
LIB
-Library
PR
-Parks & Recreation
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 37
$01,
Financial Structure, Policy, and Process
Financial Policies
o w Financial Policies
u a The most recent revisions were approved by Council with the adoption of the FY2024-2025 budget.
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z_ The Financial Management Policy is reviewed every year. The goal of this policy is to help the City
achieve a long-term, stable, and positive, financial condition. The purpose of this policy is to provide
guidance for planning and directing the City's daily financial affairs.
Revisions to the Financial Management Policy are brought to City Council for approval within a proposed
budget. The current Financial Management Policy is included in the adopted budget document.
The lnveAtUag.,+ jg jjQ is reviewed and approved annually. It is brought to City Council for approval
outside the budget process. The policy states that the Director of Finance is designated as the
Investment Officer of the City and is responsible for the implementation of these policies. The Policy
also states how the investment committee is formed and functions. The committee includes three
unpaid private sector financial professionals appointed by the City Council to serve staggered three-
year terms. The Investment Committee shall serve in an advisory capacity only. The committee meets
quarterly.
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38 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policv, and Process Financial Management
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Financial Management Policy
Introduction
The City of Friendswood assumes an important responsibility to its citizens and customers to carefully
account for public funds, to manage City finances wisely and to plan for the adequate funding of
services desired by the public.
The main goal of this Policy is to help the City achieve a long-term, stable and positive, financial
condition. The City's financial management, as directed by this Policy, is based on the foundation of
integrity, prudent stewardship, planning, accountability and full disclosure.
The purpose of the Policy is to provide guidance for planning and directing the City's daily financial
affairs. This Policy provides a framework in pursuit of the following objectives.
Financial Objectives
Revenues
► Design and administer a revenue system that will assure a reliable, equitable and sufficient revenue
stream to support desired City services.
Expenditures
► Identify priority services, establish and define appropriate service levels and administer the
expenditure of available resources to assure fiscal stability and the effective and efficient delivery
of these services.
Fund Balance/Retained Earnings
► Maintain the fund balance and retained earnings of the various operating funds at levels sufficient
to protect the City's credit worthiness, as well as its financial position, during times of emergency.
Capital Expenditures and Improvements
► Annually review and monitor the condition of the City's capital equipment and infrastructure, setting
priorities for its replacement and renovation based on needs, funding alternatives and availability
of resources.
Debt Management
► Establish guidelines for debt financing that wil I provide needed capital equipment and inf rastructu re
improvements, while minimizing the impact of debt payments on current and future revenues.
Investments
► Invest the City's operating cash to ensure its safety, provide necessary liquidity and maximize yield.
Return on investment is of least importance compared to the safety and liquidity objectives.
Intergovernmental Relations
► Coordinate efforts with other governmental agencies to achieve common policy objectives, share
the cost of providing governmental services on an equitable basis and support appropriate favorable
legislation at the state and federal levels.
Grants
► Aggressively investigate, pursue and effectively administer federal, state and foundation grants-in-
aid, which address the City's current priorities and policy objectives.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 39
Financial Structure, Policy, and Process Financial Management Policy
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Economic Development
► Initiate, encourage and participate in economic development efforts to create job opportunities
o> and strengthen the local economy and tax base.
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z°6 Fiscal Monitoring
► Analyze financial data and prepare reports that reflect the City'sfinancial performance and economic
condition.
Accounting, Auditing and Financial Reporting
► Comply with prevailing federal, state and local statutes and regulations. Conform to generally
• accepted accounting principles as promulgated bythe Governmental Accounting Standards Board
! (GASB), American Institute of Certified Public Accountants (AICPA) and the Government Finance
• ' Officers Association (GFOA).
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Internal Control
• ► Maintain an environment to provide management with reasonable assurance that assets are
safeguarded against loss from unauthorized use or disposition.
Risk Management
Q w ► Prevent and/or reduce financial impact to the City of claims and losses through prevention and
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7) Budget
► Develop and maintain a balanced budget (defined as a term signifying budgeted expenditures
being offset by budgeted revenues), which presents a clear understanding of goals, service levels and
performance standards. The document shall, to the extent possible, be "user-friendly" for citizens.
I. Revenues
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a reliable, equitable and sufficient revenue stream to support desired City services.
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no- Balance and Diversification in Revenue Sources
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a fluctuations in anyone source due to changes in economic conditions, which adversely impact that
u sou rce.
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User Fees
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zo ► For services that benefit specific users, where possible, the City shall establish and collect fees to
recover the full direct and indirect cost of those services. City staff shall review user fees on a regular
Qo basis to calculate their full cost recovery levels, to compare them to the current fee structure and to
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Property Tax Revenues/Tax Rate
► The City shall endeavor to reduce its reliance on property tax revenues by revenue diversification,
implementation and continued use of user fees and economic development. The City shall also
strive to stabilize its tax rate and minimize tax rate increases
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o► Utility rates and enterprise funds user fees shall be set at levels sufficient to cover operating
a Z expenditures, meet debt obligations, provide additional funding for capital improvements and
provide adequate levels of working capital.
40 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Structure, Policy, and Process Financial Management Policy
Administrative Services Charges
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► The Cityshall prepare a costal location plan annually to determine the administrative services charges °o
due the General Fund from enterprise funds for overhead and staff support. Where appropriate, the < o
enterprise funds shall pay the General Fund for direct services rendered. m Q
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Revenue Estimates for Budgeting Z
► In order to maintain a stable level of services, the City shall use a conservative, objective and
analytical approach when preparing revenue estimates. The process shall include analysis of
probable economic changes and their impacts on revenues, historical collection rates and trends
in revenues. This approach should reduce the likelihood of actual revenues falling short of budget
estimates during the year, which otherwise could result in mid -year service reductions. •
Revenue Collection and Administration
► The City shall maintain high collection rates for all revenues by keeping the revenue system as
simple as possible to facilitate payment. In addition, since a revenue source should exceed the cost
of producing it, the City shall strive to control and reduce administrative costs. The City shall pursue
to the full extent allowed by state law all delinquent taxpayers and others overdue in payments to
the City.
II. Expenditures
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The City shall use the following guidelines to identify necessary services, establish appropriate service
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levels and administer the expenditure of available resources to assure fiscal stability and the effective
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and efficient delivery of services.
Current Funding Basis
► The City shall operate on a current funding basis. Expenditures shall be budgeted and controlled
so as not to exceed current revenues.
Avoidance of Operating Deficits
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revenue estimates are such that an operating deficit is projected at year- end.
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Maintenance of Capital Assets
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at a sufficient level to protect the City's investment, to minimize future replacement and maintenance
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costs and to continue acceptable service levels.
Periodic Program Reviews
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► Periodic program reviewfor efficiency and effectiveness shall be performed. Programs not meeting
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reduction or elimination.
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Purchasing
The City shall make every effort to maximize any discounts offered by creditors/vendors. The City
will follow state law and the City of Friendswood Purchasing Manual concerning formal bidding
procedures and approval by the City Council. For purchases where competitive bidding is not
required, the City shall obtain the most favorable terms and pricing possible.
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The City Manager, or his designee, shall have the authority to approve and sign contracts and/or
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purchases for budgeted goods or services that do not exceed the state law bid limitation of $50,000.
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Contracts or purchases for items in excess of the state law bid limit shall be placed on a Council
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agenda for action authorizing the Mayor, or his designee's, signature.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 41
Financial Structure, Policy, and Process Financial Management Policy
Z III. Fund Balance/Working Capital/Net Assets
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u The City shall use the following guidelines to maintain the fund balance and retained earnings of the
o > various operating funds at levels sufficient to protect the City's creditworthiness as well as its financial
° position from unforeseeable emergencies.
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General Fund Unassigned Fund Balance
P. The City shall strive to maintain the General Fund unassigned fund balance at a minimum of 90
days of prior year audited operating expenditures.
P. Any unassigned funds after the fiscal year-end audit will be allowed to accumulate to build this
90-day reserve.
P. After the General Fund has gathered sufficient resources, additional unassigned funds will be
allowed to accumulate for future General Fund capital improvements.
• Unrestricted Net Position of Other Operating Funds; Water and Sewer Working Capital
► In other operating funds, the City shall strive to maintain a positive unrestricted net position to
provide sufficient reserves for emergencies and revenue shortfalls. The minimum working capital
in the Water and Sewer Fund shall be 90 days of prior year audited operating expenses.
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P.Any unrestricted funds after the fiscal year-end audit will be allowed to accumulate to build this
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z► After these funds have gathered sufficient resources, additional unrestricted funds will be allowed
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to accumulate in working capital for future utility/operating fund capital improvements.
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Use of Fund Balance/ Working Capital
► Fund Balance/ Working Capital may be used in one or a combination of the following ways:
■ Emergencies;
■ One-time expenditures that do not increase recurring operating costs;
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w■ Start-up expenditures for new programs undertaken at mid -year, provided such action is
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o a ► Should such use reduce the balance below the appropriate level set as the objective for that fund,
J the City shall take action necessary to restore the unassigned fund balance or working capital to
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acceptable levels within three years.
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IV. Capital Expenditures and Improvements
Fo The City shall annually review and monitor the condition of the City's capital equipment and
Winfrastructure, setting prioritiesfor its replacement and renovation based on needs, funding alternatives
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P. The City shall annually review the Capital Improvements Planning Program (CIP), the current status
of the City's infrastructure, replacement and renovation needs and potential new projects and
update the program as appropriate. All projects, ongoing and proposed, shall be prioritized based on
an analysis of current needs and resource availability. For every project, all operation, maintenance
Q o and replacement costs shall be fully costed. The Cl P shall also present the City's long-term borrowing
Z Q plan, debt payment schedules and other debt outstanding or planned, including general obligation
w (Y bonds, revenue bonds and certificates of obligation.
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42 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Structure, Policy, and Process Financial Management Policy
Replacement of City Vehicles
► The City shall annually prepare a schedule for the replacement of its vehicles. Within the resources
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available each fiscal year, the City shall replace these assets according to this schedule.
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► The Vehicle Replacement Fund will purchase all Cityvehicles. Departments will then make annual
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contributions to this fund, based on the life expectancy of their equipment, to replace the funds
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used to purchase vehicles.
► Heavy equipment that cost more than $50,000 may be funded by one of the capital expenditure
financing methods discussed below.
Capital Expenditures Financing
► The City recognizes that there are several methods of financing capital items. It can budget the
funds from current revenues; take the funds from fund balance/working capital, as allowed by the
Fund Balance/working capital Policy; utilize funds from grants; or itcan borrowthe moneythrough
some form of debt instrument. Debt financing includes general obligation bonds, revenue bonds,
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certificates of obligation and capital lease agreements.
Capitalization Threshold for Tangible Capital Assets
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The Government Finance Officers Association (GFOA) recommends that "best practice" guidelines
be followed in establishing capitalization thresholds for tangible capital -type items. Accordingly, the
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following criteria shall be established with the adoption of this policy.
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► Individual items costing $5,000 or more will be capitalized and depreciated according to
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Governmental Accounting Standards Board rules. This amount will be adjusted as changes are
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recommended in GFOA's "best practices" guidelines.
► Tangible capital -type items will only be capitalized if they have any estimated useful life of at least
five years following the date of acquisition.
► Groups of assets purchased together (e.g. computers) whose individual acquisition costs are less
than the threshold for an individual asset if those assets in the aggregate are significant will be
capitalized.
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► Adequate control procedures at the department level will be established to ensure adequate control
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over non -capitalized tangible items.
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and infrastructure improvements, while minimizing the impact of debt payments on current and
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Use of Debt Financing
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► Debt financing, to include general obligation bonds, revenue bonds, certificates of obligation and
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capital lease agreements, shall only be used to acquire capital assets.
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Amortization of Debt
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► Amortization of debt shall be structured in accordance with a multi -year capital improvement plan.
The term of a debt issue will never exceed the useful life of the capital asset being financed.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 43
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Financial Structure, Policy, and Process
Financial Management
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Affordability Targets
► The City shall use an objective, analytical approach to determine whether it can afford to assume
o> new debt beyond the amount it retires each year. This process shall compare generally accepted
0 0 standards of affordability to the current values for the City. These standards shall include debt
z per capita, debt as a percent of taxable value and debt service payments as a percent of current
revenues and current expenditures. The process shall also examine the direct costs and benefits of
the proposed expenditures as determined in the City's annual update of the Capital Improvements
Planning Program. The decision on whether or not to assume new debt shall be based on these
costs and benefits and on the City's abilityto afford new debt as determined bythe aforementioned
.w standards.
Sale Process
• ' ► The City shall use a competitive bidding process in the sale of debt unless the nature of the issue
warrants a negotiated bid.
Rating Agencies Presentation
► Full disclosure of operations and open lines of communication shall be made available to the rating
agencies. City staff, with assistance of financial advisors, shall prepare the necessary materials and
presentation to the rating agencies.
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z 5 ► The City is committed to continuing disclosure of financial and pertinent credit information relevant
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Debt Refunding
► City staff and the financial advisor shall monitor the municipal bond market for opportunities to
obtain interest savings by refunding outstanding debt. A proposed refunding of debt, for interest
cost savings, should provide a present value benefit as a percent of refunded principal of at least 3%.
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LU m a Federal income tax laws generally restrict the ability to earn arbitrage in connection with the
° Obligations. The Responsible Person (as defined below) will review the Closing Documents
Fperiodically (at least once a year) to ascertain if an exception to arbitrage compliance applies.
u ■ Procedures applicable to Obligations issued for construction and acquisition purposes. With
od respect to the investment and expenditure of the proceeds of the Obligations that are issued to
finance public improvements or to acquire land or personal property, the Issuer's City Manager
Qo (such officer, together with other employees of the Issuer who report to such officer, is collectively,
w a the "Responsible Person") will:
a o ■ Instruct the appropriate person who is primarily responsible for the construction, renovation or
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° for the expenditure of at least S% of the proceeds of the Obligations are entered into within 6
months of the date of closing of the Obligations (the "Issue Date") and that (ii) the Project must
proceed with due diligence;
■ Monitor that at least 8S% of the proceeds of the Obligations to be used for the construction,
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renovation or acquisition of the Project are expended within 3 years of the Issue Date;
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z° ■ Monitor the yield on the investments purchased with proceeds of the Obligations and restrict
� 7 the yield of such investments to the yield on the Obligations after 3 years of the Issue Date;
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44 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policv, and Process
Financial Management
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■ Monitor all amounts deposited into a sinking fund or funds pledged (directly or indirectly) to the
payment of the Obligations, such as the Interest and Sinking Fund, to assure that the maximum
amount invested within such applicable fund at a yield higher than the yield on the Obligations
does not exceed an amount equal to the debt service on the Obligations in the succeeding 12
month period plus a carryover amount equal to one -twelfth of the principal and interest payable
on the Obligations for the immediately preceding 12-month period; and
■ Ensure that no more than 50% of the proceeds of the Obligations are invested in an investment
with a guaranteed yield for 4years or more.
Procedures applicable to Obligations with a debt service reserve fund. In addition to the foregoing,
if the Issuer issues Obligations that are secured by a debt service reserve fund, the Responsible
Person will:
Assure that the maximum amount of any reserve fund for the Obligations invested at a yield
higher than the yield on the Obligations wilI not exceed the lesser of (1)10%ofthe principal amount
of the Obligations, (2) 125% of the average annual debt service on the Obligations measured as
of the Issue Date, or (3) 100% of the maximum annual debt service on the Obligations as of the
Issue Date.
► Procedures applicable to Escrow Accounts for Refunding Issues. In addition to the foregoing, if the
Issuer issues Obligations and proceeds are deposited to an escrowfund to be administered pursuant
to the terms of an escrow agreement, the Responsible Person will:
■ Monitor the actions of the escrow agent to ensure compliance with the applicable provisions of
the escrow agreement, including with respect to reinvestment of cash balances;
■ Contact the escrow agent on the date of redemption of obligations being refunded to ensure
that they were redeemed; and
■ Monitor any unspent proceeds of the refunded obligations to ensure that the yield on any
investments applicable to such proceeds are invested at the yield on the applicable obligations
or otherwise applied (see Closing Documents).
► Procedures applicable to all Tax-exempt Obligation Issues. For all issuances of Obligations, the
Responsible Person will:
■ Maintain anyofficial action ofthe Issuer (such as a reimbursement resolution) stating the Issuer's
intent to reimburse with the proceeds ofthe Obligations any amount expended prior to the Issue
Date for the acquisition, renovation or construction of the facilities;
■ Ensure that the applicable information return (e.g., IRS Form 8038-G, 8038-GC, or any successor
forms) is timely filed with the IRS; and
■ Assure that, unless excepted from rebate and yield restriction under section 148(f) of the Code,
excess investment earnings are computed and paid to the U.S. government at such time and in
such manner as directed by the IRS (i) at least every 5years after the Issue Date and (ii) within 30
days after the date the Obligations are retired.
P. Private Business Use
Generally,to betax-exempt,onlyan insignificant amountofthe proceeds of each issue of Obligations
can benefit (directlyor indirectly) private businesses.The Responsible Personswill reviewthe Closing
Documents periodically (at least once a year) for the purpose of determining that the use of the
facilities financed or refinanced with the proceeds of the Obligations (the "Project") do not violate
provisions of federal tax lawthat pertain to private business use. In addition, the Responsible Persons
will:
■ Develop procedures or a "tracking system" to identify all property financed with tax-exempt debt;
■ Monitor and record the date on which the Project is substantially complete and available to be
used for the purpose intended;
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 45
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■ Monitor and record whether, at anytime the Obligations are outstanding, any person, other than
the Issuer, the employees of the Issuer, the agents of the Issuer or members of the general public
has any contractual right (such as a lease, purchase, management or other service agreement)
with respect to any portion of the facilities;
■ Monitor and record whether, at anytime the Obligations are outstanding, any person, other than
the Issuer, the employees of the Issuer, the agents of the Issuer or members of the general public
has a right to use the output of the facilities (e.g., water, gas, electricity);
■ Monitor and record whether, at anytime the Obligations are outstanding, any person, other than
the Issuer, the employees of the Issuer, the agents of the Issuer or members of the general public
has a right to use the facilities to conduct or to direct the conduct of research;
■ Monitor and record whether, at any time the Obligations are outstanding, any person, other
than the Issuer, has a naming right for the facilities or any other contractual right granting an
intangible benefit;
■ Monitor and record whether, at any time the Obligations are outstanding, the facilities are sold
or otherwise disposed of; and
■ Take such action as is necessary to remediate any failure to maintain compliance with the
covenants contained in the Order related to the public use of the Project.
► Record Retention
The Responsible Person will maintain or cause to be maintained all records relating to the
investment and expenditure of the proceeds ofthe Obligations and the use of the facilities financed
or refinanced thereby for a period ending three (3) years after the complete extinguishment of the
Obligations. If any portion of the Obligations is refunded with the proceeds of another series of tax-
exempt Obligations, such records shall be maintained until the three (3) years after the refunding
Obligations are completely extinguished. Such records can be maintained in paper or electronic
format.
► Responsible Persons
Each Responsible Person shall receive appropriate training regarding the Issuer's accounting
system, contract intake system, facilities management and other systems necessary to track the
investment and expenditure of the proceeds and the use of the Project financed or refinanced with
the proceeds of the Obligations. The foregoing notwithstanding, each Responsible Person shall
report to the Council whenever experienced advisors and agents may be necessary to carry out
the purposes of these instructions for the purpose of seeking Council approval to engage or utilize
existing advisors and agents for such purposes.
VI. Investments
The City's cash shall be invested in such a manner so as to ensure the absolute safety of principal
and interest, to meet the liquidity needs of the City and to achieve the highest possible yield in
accordance with the City's Investment Policy. Interest earned from investments shall be distributed
to the City's funds from which the money was provided.
VII. Intergovernmental Relations
The City shall coordinate efforts with other governmental agencies to achieve common policy objectives,
share the cost of providing government services on an equitable basis and support appropriate
favorable legislation at the state and federal levels.
46
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure. Policv. and Process
Financial Manaaement
Interlocal Cooperation in Delivery of Services
► In order to promote the effective and efficient delivery of services, the City shall work with other local
jurisdictions to share on an equitable basis the costs of services, to share facilities and to develop
joint programs to improve service to its citizens.
Legislative Program
The City shall cooperate with other jurisdictions to actively oppose any state or federal regulation
or proposal that mandates additional City programs or services and does not provide the funding
necessary for implementation.
Vill. Grants
The City shall seek to obtain and effectively administer federal, state, and local grants that address the
City's current and future priorities and policy objectives identified by City Council.
► Allowability of Costs
■ Grant funds must be expended for the programs, activities, and strategies that meet the needs
of the citizens served. All applicable requirements of the Federal and grant funds regulations,
other applicable laws and regulations, and the Uniform Guidance apply to the use of Federal
awards.All costs must be reasonable and necessaryto carryoutthe intent ofthe award/program.
■ The Department Director or his/her designee shall review invoices to ensure costs meet the
following general criteria to be allowable under 2 CFR 200:
P. Be necessary and reasonable for proper and efficient performance and administration of
Federal awards.
► Be allocable to Federal awards under the provisions of the Uniform Guidance.
► Be authorized or not prohibited under State or local laws or regulations.
► Conform to any limitations or exclusions set forth in these principles, Federal laws, terms,
and conditions of the Federal award, or other governing regulations as to types or amounts
of cost items.
► Be consistent with policies, regulations, and procedures that apply uniformly to both Federal
awards and other activities of the City.
► Be accorded consistent treatment. A cost shall not be assigned to a Federal award as a direct
cost if any other cost incurred for the same purpose in like circumstances has been allocated
to the Federal award as an indirect cost.
► Except as otherwise provided for in the Uniform Guidance, be determined in accordance with
generally accepted accounting principles (GAAP).
► Not be included as a cost or used to meet cost sharing or matching requirements of any other
Federal award in either the current or a prior period, except as specifically provided by Federal
law or regulation. See 2 Code of Federal Regulations (CFR) 200.306(b).
► Be the net of all applicable credits.
► Be adequately documented. See 2 CFR 200.300 through 200.309.
► Cost shall be incurred during the approved budget period. The Federal awarding agency is
authorized, at its discretion, to waive prior written approvals to carry forward unobligated
balances to subsequent periods pursuant to 2 CFR 200.308 (e)(3).
► Reasonable Costs
■ A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred
by a prudent person under the circumstances prevailing at the time the decision was made to
incur the cost. The question of reasonableness is particularly importantwhen governmental units
or components are predominantly federally funded. In determining reasonableness of a given
cost, consideration must be given to:
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Annual Adopted Budget. 2024- 2025 ► City of Friendswood 47
Financial Structure, Policy, and Process Financial Management Policy
► Whether the cost is of a type generally recognized as ordinary and necessaryfor the operation
o w of the City or the proper and efficient performance of the Federal award.
► The restraints or requirements imposed by such factors as: sound business practices; arm's-
0 0 length bargaining; Federal, state, local, and other laws and regulations; and terms and
z,6 conditions of the Federal award.
► Market prices for comparable goods or services for the geographic area.
► Whether the individuals concerned acted with prudence in the circumstances considering
their responsibilities to the governmental unit, its employees, the public at large, and the
Federal Government.
► Significant deviations from the established practices and policies of the City which may
unjustifiably increase the Federal award's cost.
► Allocable Costs
■ A cost is allocable to a particular Federal award or other cost objective if the goods or services
• involved are chargeable or assignable to such cost objective in accordance with relative benefits
received. This standard is met if the cost:
► Is incurred specifically for the Federal award;
► Benefits both the Federal award and other work of the governmental unit and can be
Q w distributed in proportions that may be approximated using reasonable methods; and
z Q ► Is necessary to the overall operation of the governmental unit and is assignable in part to the
z Federal award in accordance with the principles in this subpart.
`) ■ All activities which benefitfrom the governmental unit's indirect facilities & administrative (F&A)
cost, including unallowable activities and donated services by the governmental unit or third
parties, will receive an appropriate allocation of indirect costs.
■ Any cost allocable to a particular Federal award or cost objective under the principles provided
for in the Uniform Guidance may not be charged to other Federal awards to overcome fund
deficiencies, to avoid restrictions imposed by law or terms and conditions of the Federal awards,
U z or for other reasons.
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ww ► This prohibition would not preclude the governmental unit from shifting costs that are
0 allowable under two or more Federal awards in accordance with existing Federal statutes,
o a regulations, or the terms and conditions of the Federal awards.
Q The City shall recover indirect costs to the maximum amount allowed bythe funding source. The
a City may waive or reduce indirect costs if doing so will significantly increase the effectiveness of
u the grant.
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► Where an accumulation of indirect costs will ultimately result in charges to a Federal award,
Q o a cost allocation plan will be required.
w Q ■ Direct cost allocation principles are applicable:
a o ► If a cost benefits two or more projects or activities in proportions that can be determined
wz without undue effort or cost, the cost must be allocated to the projects based on the
° proportional benefit.
► If a cost benefits two or more projects or activities in proportions that cannot be determined
because of the interrelationship of the work involved, then, notwithstanding the Uniform
Guidance, the costs may be allocated or transferred to benefitted projects on any reasonable
Z documented basis.
z° ► Where the purchase of equipment or other capital asset is specifically authorized under a
Federal award, the costs are assignable to the Federal award regardless ofthe use that maybe
a0 made of the equipment or other capital asset involved when no longer needed forthe purpose
? for which it was originally required. See also 2CFR 200.310 through 200.316 and 200.439.
48 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Structure, Policy, and Process Financial Management Policy
► If a contract is subject to Cost Accounting Standards (CAS), costs must be allocated to the
contract pursuant to the CAS. To the extent that CAS is applicable, the allocation of costs in
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accordance with CAS takes precedence over other allocation provisions in this part.
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Accounting Control of Purchases and Invoices
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► Invoices shall be submitted to the relevant department head for approval. His or Her review shall
include verification of work/quantities completed and to ensure no duplication of work exists.
The department representative will consult with appropriate staff, consultants, and agencies to
determine eligibility of proposed costs.
► The Finance department shall keep a detailed ledger identifying the budgeted funds for each
program as well as a list of all expenditures to determine allowability of costs. Expenditures will be
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compared to the budget prior to approval to ensure costs are within budgeted amounts.
► Once approved, invoices shall be provided to the Finance department for processing and submittal
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to appropriate agency (if applicable) and for issuance of checks or electronic payment consistent
with existing financial policies. The Finance department will then send to the appropriate vendor
in accordance with the terms of the contract and in accordance with program requirements.
► All purchases made shall be pursuant to written or electronic authorization from the Department
Director or agency whose appropriation will be changed, and no contract or order shall be issued
to any seller unless and until the Finance department verifies that there is to the credit of such
department or agency a sufficient unencumbered appropriation balance to pay for the supplies,
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materials, equipment or contractual services for which the contract or purchase order is to be issued.
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Grant Review
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► The City shall review all grant submittals requiring an in -kind match requirement to determine
their potential impact on the operating budget, and the extent to which they meet the City's
policy objectives. If there is a cash match requirement, the source of funding shall be identified
and approved prior to application.
► Prior to submission, all grant requests will be reviewed by the Finance department to ensure the
benefits to the City exceed the administrative costs incurred throughout the life of the grant.
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Grant Program Termination
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Council when grant funds are no longer available, unless alternate funding is identified.
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IX. Economic Development
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The City shall initiate, encourage and participate in economic development efforts to create job
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opportunities and strengthen the local economy and tax base.
Commitment to Expansion and Diversification
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► The City shall encourage and participate in economic development efforts to expand Friendswood's
economy and tax base, to increase local employment and to invest when there is a defined, specific
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long-term return. These efforts shall not only focus on new areas, but on established sections of the
City where development can generate additional jobs and other economic benefits.
Tax Abatements
► The City of Friendswood is committed to the promotion of quality development in all parts of the
City. On a case -by -case basis, the City will give consideration to providing tax abatement on the
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increment in value added to a particular property by a specific development proposal, which meets
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the economic goals and objectives of the City.
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► The tax abatement shall not apply to any portion of the inventory or land value of the project.
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 49
Financial Structure. Policv. and Process Financial Manaaement
► Tax abatement may be offered on improvements to real property owned by the applicant and/or
o w on new personal property brought to the site by the applicant.
o> P. abatement will not be ordinarily considered for projects which would be developed without such
00 incentives unless it can be demonstrated that higher development standards or other development
Z and community goals will be achieved through the use of the abatement.
Increase Non -Residential Share of Tax Base
► The City's economic development program shall seek to expand the non-residential share of the
tax base to decrease the tax burden on residential homeowners.
Coordinate Efforts With Other Jurisdictions
► The City's economic development program shall encourage close cooperation with other local
jurisdictions to promote the economic well-being of this area.
! X. Fiscal Monitoring
Reports shall be prepared and presented on a regular basis that analyze, evaluate and forecast the
City's financial performance and economic condition.
Q w Financial Status and Performance Reports
Z Q ► Monthly reports shall be prepared comparing expenditures and revenues to original and amended
Z 7 budgets. Explanatory notes will be included, as needed.
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XI. Accounting, Auditing and Financial Reporting
The City shall comply with prevailing local, state and federal regulations. Its accounting practices and
financial reporting shall conform to generally accepted accounting principles as promulgated by the
Governmental Accounting Standards Board (GASB),American Institute of Certified Public Accountants
u Ln (AICPA) and the Government Finance Officers Association (GFOA). The City Council shall select an
w independent firm of certified public accountants to perform an annual audit of its accounting and
financial reporting practices.
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7 XII. Internal Control
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u handling of cash and other financial matters. The Director of Finance will assist Department Directors
o6 as needed, in tailoring these guidelines into detailed written procedures to fit each department's
J Z specific requirements.
ZEach Department Director is responsible to ensure that good internal controls are followed throughout
F 7 his or her department, that all guidelines on accounting and internal controls are implemented and
Q o that all independent auditor internal control recommendations are addressed.
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X111. Risk Management
The Citywill utilize a safety program, an employee health program and a risk management program to
prevent and/or reduce the financial impact to the City due to claims and losses. Transfer of liability for
Z claims through transfer to other entities through insurance and/or by contract will be utilized where
zo appropriate. Prevention of loss through the safety program and the employee health program will be
7 7 employed.
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s0 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Structure, Policv, and Process
Financial Management
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XIV. Operating Budget
The City shall establish an operating budget that shall link revenues and expenditures to City Council
goals, service and performance standards.
Any transfer of intradepartmental appropriations shall be authorized, in writing, by the City Manager.
Transfers from personnel expenditure category line items to non -personnel expenditure category
line items of the adopted budget are permitted, with City Manager approval, when the expense for
which the transfer is made is directly related to personnel. No transfer of more than $50,000 shall be
authorized by the City Manager without prior approval of the City Council. Written justification shall
be attached to each request to the City Manager for a transfer of appropriation and, if authorized, the
written justification shall be attached to the City Manager's written authorization. All applicable bidding
and purchasing laws shall be followed. New capital projects or projects not otherwise provided for in
the budget shall not be funded through transfers.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 51
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RESOLUTION NO. R2024-23
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD, TEXAS,
APPROVING THE PUBLIC FUNDS MANAGEMENT AND INVESTMENT POLICY IN
ACCORDANCE WITH THE PUBLIC FUNDS INVESTMENT ACT; AND PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the Public Funds Investment Act (the "Act") provides that the City of Friendswood may
purchase, sell, and invest funds under its control in investments authorized by the Act in compliance with investment
policies approved by the City Council; and
WHEREAS, pursuant to the Act, the City Council is required to adopt both (i) a written investment policy
regarding the investment of its funds and funds under its control and (ii) a separate written investment strategy,
describing the investment objectives for each of the funds or group of funds under its control; and
WHEREAS, the City Council, pursuant to the Act, is also required to review the policy and strategies not
less than annually; and
WHEREAS, the City Council last reviewed and approved the City's Public Funds Management and
Investment Policy, containing both the written policy and strategies required pursuant to the Act, (the "Policy") on
August 7, 2023; and
WHEREAS, the City Council, after reviewing the Policy, desires to update the titles of the positions
referenced herein and to approve the same; NOW THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD, STATE OF TEXAS:
Section 1. That the facts and matters set forth in the recitals of this resolution are hereby found to be
true and correct.
Section 2. That the City Council of the City of Friendswood, Texas, has reviewed the City's Public
Funds Management and Investment Policy. The Policy approved in Section 3 hereof records any changes made by
the City Council.
Section 3. That the City Council of the City of Friendswood, Texas, hereby approves the Public Funds
Management and Investment Policy of the City of Friendswood, which is attached hereto as Exhibit "A" and
incorporated herein for all intents and purposes.
Section 4. That this resolution shall be effective immediately upon its passage and approval.
INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the City of
Friendswood on this the 5`I' day of August, 2024.
AIKF M , Mayor
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H:\City Council\Resolutions\2024\08-05-2024\Resolution - Investment Policy.docx
52 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policy, and Process
Financial Management
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Exhibit "A"
CITY OF FRIENDSWOOD, TEXAS
INVESTMENT POLICY
August 5, 2024
I. Policy - It is the policy of the City of Friendswood that, giving due regard to the safety and
risk of investment, all available funds shall be invested in conformance with these legal
and administrative guidelines. The City, s portfolio shall be designed and managed in a
manner responsive to the highest public trust and consistent with this policy. Investments
shall be made in a manner which will provide the maximum security of principal invested
through limitations and diversification while meeting the daily cash flow needs of the City.
The receipt of a market rate of return will be secondary to the requirements for safety and
liquidity. This policy will adopt passive investment strategies designed to minimize
administrative expenses while obtaining market -average rates of return and incurring
minimal risks. It is the intent of the City to be in complete compliance with local law and
the Texas Public Funds Investment Act.
II. Scope - This investment policy applies to all financial assets and funds placed for
investment by the City. The City commingles its funds for investment purposes for
efficiency and investment opportunity. These funds are defined in the City' s Annual
Comprehensive Financial Report and include:
General Fund
Special Revenue Funds
Debt Service Funds
Enterprise Funds
Trust and Agency Funds
And any new funds created by the City, unless specifically exempted by the City Council
and this policy.
Investment income will be allocated to the various funds based on their respective
participation and in accordance with generally accepted accounting principles. This
Investment Policy shall apply to all transactions involving the financial assets and related
activity for all the foregoing funds. However, this policy does not apply to the assets
administered for the benefit of the City by outside agencies under deferred compensation.
III. Objectives - The investment policy of the City shall be governed by these primary
objectives: safety, liquidity and yield. The suitability of each investment decision will be
made on the basis of these objectives.
A. Safety - The foremost objective of the investment program shall be to assure
the safety of the invested funds. Investments shall be undertaken in a manner that
seeks to ensure the preservation of capital while minimizing credit rate and interest
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 53
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Financial Structure, Policy, and Process Financial Ma
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rate risk. Investment for speculation purposes is prohibited.
1. Credit Risk and Concentration of Credit Risk — The City will minimize
credit risk, the risk of loss due to the failure of the issuer or backer of the
investment, and concentration of credit risk, the risk of loss attributed to the
magnitude of investment in a single issuer.
2. Interest Rate Risk — The City will manage the risk that the interest earnings
and the market value of investments in the portfolio will fall due to changes
in general interest rates.
• 3. Collateralization — The City requires collateralization of all uninsured
collected balances of invested funds and any accrued interest on funds
invested; acceptance, substitution, release and valuation of collateral for
J Ln City investments shall be in accordance with the Public Funds Collateral
g w Act, Chapter 2257, Texas Government Code.
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z_ � B. Liquidity - Funds will be invested with maturities necessary to maintain
" (n sufficient liquidity to provide adequate and timely working funds.
C. Yield — Return on investment is of least importance compared to the safety
and liquidity objectives described above.
IV. Legal Limitations, Responsibilities and Investment Authority - Authority and
parameters for the investment of public funds in Texas are found in the Public Funds
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Investment Act, Chapter 2256, Texas Government Code (the "Act").
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The Interlocal Cooperation Act, Chapter 791, Texas Government Code, authorizes
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local governments in Texas to participate in investment pools established
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thereunder. That statute and reference to authorized investment in investment pools
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in the Act, is primary authority for use of investment pools by political subdivisions
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of the State of Texas.
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V. Delegation of Investment Authority - The Director of Finance is designated as
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the Investment Officer of the City and is responsible for the implementation of these
policies, and for assuring that investment management decisions and activities fully
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comply herewith. The Investment Officer shall develop and maintain
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administrative procedures for the operation of the investment program, which are
in strict accordance with this investment policy, as approved by the City Council.
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The Investment Officer and Liaison/Deputy Investment Officer shall comply with
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training requirements of the Public Funds Investment Act (PFIA). Investment
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Officer(s) must obtain 10 hours of PFIA training within 12 months of assuming
investment responsibilities and 8 hours of PFIA training every two years thereafter.
The investment training session shall be provided by an independent source
approved by the City Council or Investment Committee. An "independent source"
from which investment training shall be obtained shall include a professional
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54 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policy, and Process
Financial Management
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organization, an institute of higher learning or any other sponsor, other than a
Business Organization with whom the City may engage in an investment
transaction. The Deputy Director of Finance shall serve as designated
liaison/deputy investment officer in the event circumstances require timely action
and the Investment Officer is not available. However, no officer or designee may
engage in an investment transaction except as provided under the terms of this
policy and the procedures established by the Investment Officer and approved by
the City Manager.
VI. Standards of Care - To be observed.
As fiduciaries of the City's assets, City Council retains ultimate responsibility of
the investment portfolio.
A. Prudence The standard of prudence used by the City of
Friendswood shall be the "Prudent Person Rule" and shall be applied in the
context of managing the overall portfolio. This standard states: "the person
designated as Investment Officer shall exercise the judgment and care,
under prevailing circumstances, that a prudent person would exercise in the
management of the person' s own affairs." In determining whether the
Investment Officer has exercised prudence with respect to an investment
decision, the determination shall be made taking into consideration:
1. The investment of all funds under the City' s control,
over which the officer had responsibility; and
2. Whether the investment decision was consistent with
the written investment policy of the City.
B. Ethics - Officers and employees involved in the investment process shall
refrain from personal business activity that could conflict with the proper execution
and management of the investment program, or that could impair their ability to
make impartial decisions. Employees and investment officials shall disclose, in
writing, to the Texas Ethics Commission and the City's governing body, any
material interests, including personal business relationships, with any financial
institution with which it is proposed that the City conduct business. For the
purposes of this section, an investment officer has a personal business relationship
with a business organization if: (1) the investment officer owns 10 percent or more
of the voting stock or shares of the business organization or owns $5,000 or more
of the fair market value of the business organization; (2) funds received by the
investment officer from the business organization exceed 10 percent of the
investment officer's gross income for the previous year; or (3) the investment
officer has acquired from the business organization during the previous year
investments with a book value of $2,500 or more for the personal account of the
investment officer. In accordance with Texas Government Code 573 and for the
purposes of this section, if Investment Officer(s) is related within the second degree
by affinity or consanguinity to an individual seeking to transact investment business
with the City, the Investment Officer(s) will file a disclosure statement of this fact
in writing with the Texas Ethics Commission and the City's governing body.
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C. Liquidity - To meet the investment objectives of the City, the maturity of
investments shall be targeted to coincide with the cash flow needs of the City.
Funds of the City shall be invested in instruments whose maturities do not exceed
approved periods as determined by their policy. Unless matched to a specific
requirement, the Investment Officer may not invest more than 30% of the portfolio
for a period greater than two (2) years. The Investment Officer may not invest in
any portion of the portfolio for a period greater than three (3) years.
D. Diversification - The investment portfolio shall be diversified to minimize
• the risk of loss resulting from over -concentration of assets in a specific maturity,
specific issuer or specific class of securities. Nevertheless, the City recognizes that
in a diversified portfolio, occasional measured interest losses are inevitable, and
must be considered within the context of the overall portfolio' s investment return.
J Ln At a minimum, diversification standards by security type and issuer shall be:
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Q Security Type Maximum % of Portfolio
Z � U.S. Treasuries & securities with the
71 D U.S. Government' s guarantee Not To Exceed 75%
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U.S. Government Agencies and
instrumentalities Not To Exceed 75%
Certificates of Deposit Not To Exceed 75%
Money Market Funds Not To Exceed 30%
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Local Government Investment Pools Not To Exceed 75%*
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*(No more than 50% shall be invested in any single pool.)
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E. Yield - The core of investments shall be limited to relatively low risk
securities in anticipation of earning a fair return relative to the risk being
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assumed. The earnings from investments shall be used in a manner that best
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serves the public trust and interests of the City in compliance with
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applicable covenants or other legal restrictions.
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F. Safekeeping and Custody - To protect against potential fraud and
Q0 embezzlement, the cash and investments of the City of Friendswood shall
Z a be secured by the City, or through third party custody and safekeeping
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77 procedures as herein designated. The third party custodian shall be required
Q 0 to issue safekeeping receipts to the City listing each specific security,
w z description, maturity, CUSIP number, yield and/or coupon and other
° pertinent information. Each safekeeping receipt shall clearly indicate that
the instrument is held for the City of Friendswood. All safekeeping
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arrangements shall be documented by the Investment Officer.
All investment transactions shall be executed on "delivery vs. payment"
56 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policy, and Process Financial Management
basis to ensure that securities are deposited in the eligible financial
institutions prior to the release of funds.
VII. Internal Controls - The City Council shall establish an annual process of independent
review by an external auditor. This review shall provide internal control by assuring
compliance with policies and procedures. Compliance and management controls of the
City's investment policy will be included in this annual review.
VIII. Investment Committee - Upon adoption of this policy an Investment Committee shall be
established. Members include three unpaid private sector financial professionals (example:
banker, broker, CPA) appointed by the City Council to serve staggered three-year terms.
The Investment Committee shall serve in an advisory capacity only. The Committee shall
perform such duties assigned to it by this Policy and such other duties as may, from time
to time, be assigned to it by the City Council.
The Investment Committee shall meet at least quarterly. It may meet more often as desired.
Two members may request a meeting. Two members constitute a quorum.
The Investment Committee is charged with the duty of determining general investment
strategies for the City and monitoring results. It shall include in its deliberations such
topics as economic outlook, investment strategies, portfolio diversification and maturity
structure, potential risks to City funds, the target rate of return on the investment portfolio
and annual review and approval of authorized depositories, brokers/dealers.
IX. Authorized Investments - Specific security instruments are authorized under the
provisions of the Public Funds Investment Act. The conservative philosophy employed by
the City is to choose investments in a manner which ensures safety, while promoting
diversity of market sector and maturity. The choice of high-grade government instruments
is designed to provide for the safety of principal, return an acceptable yield and assure
marketability. City funds may be invested only in the following:
A. Obligations of the U.S. Government, its agencies and instrumentalities and
government sponsoring enterprises (GSEs), not to exceed three (3) years to stated
maturities, excluding collateralized mortgage obligations (CMOs).
B. Certificates of deposit or other financial institution deposits issued by a
depository institution that has its main office or a branch office in Texas, guaranteed
or insured by the Federal Deposit Insurance Corporation (or its successor), or
collateralized, in accordance with Section 2256.010, the Texas Government Code
and Chapter 2257 the Public Funds Collateral Act, and not to exceed three (3) years
to stated maturity. Both principal and interest earned on the investment will be
guaranteed, insured or collateralized as stated.
C. No-load money market mutual funds that are registered and regulated by
the Securities and Exchange Commission subject to the limitations contained in
Section 2256.014, Texas Government Code.
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D. Local Government Investment Pools, such as TexPool Investment Pool
(TexPool), Lone Star Investment Pool (LSIP) and Texas CLASS investment pool,
provided such pools comply with Chapter 2256, Sections .016, .017, .018,.019 and
.0204, Texas Government Code.
E. Commercial Paper in accordance with Section 2256.013, of the Local
Government Code. The stated maturity must be 365 days or fewer from the date
of its issuance, rated not less than A-1 or P-1 or an equivalent rating by at least two
nationally recognized credit rating agencies or one national recognized credit rating
agency and is fully secured by an irrevocable letter of credit issued by a bank
organized an existing under the laws of the United State or any state.
. X. Loss of Required Minimum Rating — Rating status of investments of the City's portfolio
will be reviewed quarterly by the Investment Officer(s). All prudent measures, consistent
with the City's investment policy, will be exercised to liquidate investments downgraded
Q w below the A-1 or P-I required by this policy.
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z_ � XI. Existing Investment Exemption — The City is not required to liquidate an investment
" V) which was an authorized investment type at the time of purchase.
XII. Authorized Financial Dealers and Institutions - The Investment Officer shall maintain
a list of financial institutions authorized to provide investment services. In addition, a list
shall also be maintained of approved security broker/dealers selected by credit worthiness
who are authorized to provide investment services in the State of Texas. These may include
primary dealers or regional dealers that qualify under Securities & Exchange Commission
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Rule 150-1 (uniform net capital rule).
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All financial institutions and broker/dealers who desire to become qualified bidders for
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investment transactions must supply the Investment Officer with the following: audited
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financial statements, proof of registration with Financial Industry Regulatory Authority
(FINRA) and proof of state registration.
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A written copy of the investment policy shall be presented to any person offering to engage
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in an investment transaction with the City. For purposes of this subsection, "a business
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organization includes investment pools. The qualified representative of the business
organization offering to engage in an investment transaction with" the City "shall execute
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a written instrument" (Exhibit "A") "to the effect that the business organization has: (1)
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received and reviewed the investment policy of the City; and (2) acknowledged that the
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business organization has implemented reasonable procedures and controls in an effort to
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preclude investment transactions conducted between" the City "and the organization that
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are not authorized by" the City' s "investment policy, except to the extent that this
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authorization is dependent on an analysis of the makeup of the City' s "entire portfolio or
requires an interpretation of subjective investment standards."
XIH. Competitive Bidding Requirement - Securities and certificates of deposits may be
purchased or sold only after a reasonable review of the offers/bids, to verify that the City
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58 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policy, and Process
Financial Management
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offers/bids must be obtained prior to purchase or sell of securities and certificates of
deposits. Comparison of investment pools will occur to confirm that the City receives fair
market value/return on investments.
XIV. Methods to Monitor the Market Price of Investments - The market price of investments
acquired with public funds will be monitored through one of the following methods: (1)
accessing financial information provided by the safekeeping custodian via communication
software; (2) obtaining pricing information as provided in financial publications, such as
the Wall Street Journal; and (3) obtaining pricing information from qualified broker/dealers
or financial institution representatives. Market value of the City's investments will be
reviewed and calculated on a monthly basis. The quarterly investment report will include
the market value of the portfolio.
XV. Reporting - The Investment Officer shall prepare and submit to the City Manager and City
Council a quarterly report of investment transactions for all funds of the City. Quarterly
investment reports will be reviewed annually by an independent auditor. The report shall
include all information as required by Section 2256.023 of the Act.
XVI. Limitation of Personal Liability - The Investment Officer and those delegated investment
authority under this policy, when acting in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal
responsibility and liability in the management of the portfolio provided that deviations
from expectations for a specific security' s credit risk or market price change or portfolio
shifts are reported in a timely manner and that appropriate action is taken to control adverse
market effects.
XVII. Investment Strategy - The City of Friendswood shall maintain a portfolio which involves
investment strategy considerations, designed to address the unique characteristics of the
fund groups represented in the portfolio. The objectives of each fund group must be
considered in context of the structure of the overall portfolio.
A. Operating Funds - Investment strategies for operating funds have as their
primary objective to assure that anticipated cash flows are matched with adequate
investment liquidity. The secondary objective is to create a portfolio structure
which will experience minimal volatility during economic cycles. This may be
accomplished by purchasing high quality, short to medium term securities which
will complement each other.
B. Capital and Special Projects Funds - Primary strategy for these fund types
is to assure that anticipated cash requirements are matched to ensure adequate
liquidity at the time of payment. A portion of investments (at least 10%) should be
highly liquid to allow for flexibility and unanticipated project outlays. The stated
final maturity date of any security held should not exceed the estimated project
completion date.
C. Debt Service Fund — In accordance with Section 2256.0208, investment
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strategies for debt service funds will have as their primary objective the assurance
of investment liquidity adequate to cover the debt service obligation on the required
payment date.
D. Overall Short-term Strategy - The City uses a consolidated cash system
for cash and investments where cash is commingled and ownership tracked by
equity accounts. From this a considerable amount is available for investment in
highly liquid local government investment pools. Interest earnings are apportioned
back based on equity in the pool. Use of the pool enables short-term interfund
borrowing during the course of the year using "due-to/due-from" accounting
methodology. This gives considerable flexibility to the immediate cash needs of
an individual fund. In addition, the City's portfolio will have a maximum dollar -
weighted average maturity of 3 years or less based on the stated maturity date (if
applicable) of each investment.
Q w E. Bond Proceeds - Exclusive of all other City investments, up to 100% of the
z < proceeds from a bond sale may be invested in a separate pooled (LGIP) account,
z_ � and are not subject to the liquidity and diversification limitations found elsewhere
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Performance Benchmarks —Comparative data such as coupon rates, marketprice,
market value, interest rates and rating agencies will be used to gauge performance
of the City's investment portfolio.
XVIII. Intent - It is the stated intent of this Policy to adhere by and to be in conformance with the
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statute known as the Public Funds Investment Act, Chapter 2256, Texas Government Code,
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amended by House Bill 2799 enacted by the 75th Texas Legislature. Specific
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interpretation of a section contrary to this intent shall not void the remaining Policy.
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XIX. Adoption - This Investment Policy shall be formally adopted by Resolution of the City
Council. The Policy shall be reviewed on an annual basis by the City Manager and City
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60 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Structure, Policy, and Process
Financial Management
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Exhibit A
TEXAS PUBLIC FUNDS INVESTMENT ACT
CERTIFICATION BY BUSINESS ORGANIZATION
This certification is executed on behalf of the City of Friendswood (the Investor) and
(the Business Organization) pursuant to the Public
Funds Investment Act, Chapter 2256, Texas Goverment Code (the Act), in connection with
investment transactions conducted between the Investor and the Business Organization.
The undersigned Qualified Representative of the Business Organization hereby certifies on
behalf of the Business Organization that:
The undersigned is a Qualified Representative of the Business Organization offering to enter in
an investment transaction with the Investor as such terms are used in the Public Funds
Investment Act, Chapter 2256, Texas Government Code; and
The Qualified Representative of the Business Organization has received and reviewed the
Investment Policy furnished by the Investor; and
The Qualified Representative of the Business Organization has implemented reasonable
procedures and controls in an effort to preclude investment transactions conducted
between the Business Organization and the Investor that are not authorized by the City of
Friendswood' s Investment Policy, except to the extent that this authorization is
dependent on an analysis of the makeup of the City' s entire portfolio or requires an
interpretation of subjective investment standards.
Qualified Representative of the Business Organization
Signature:
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LIST OF AUTHORIZED DEPOSITORIES AND QUALIFIED BROKERS
AUTHORIZED TO ENGAGE IN INVESTMENT TRANSACTIONS
WITH THE CITY OF FRIENDSWOOD
1. BOK Financial Securities, Inc.
2. FUN Financial Capital Markets
3. Hilltop Securities
4. Wells Fargo Brokerage Services, LLC
5. Wells Fargo Bank
6. Lonestar Investment Pool
7. TexPool
8. Texas Class
9. Cantor Fitzgerald & Company
The above list of broker/dealers and financial institutions were approved by the Investment
Committee at a regular meeting and are qualified to engage in investment transactions with the City
of Friendswood, as required by the Texas Public Funds Investment Act, Chapter 2256, Section
.025.
Name: Rhonda Bloskas, Investment Officer
Date: August 5, 2024
62 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Financial structure. Policv. and Process Charter Budaet Provisions
Z w Charter Budget Provisions
U Sec. 8.03. Annual Budget.
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00 1. Content.The budgetshall providea complete financial plan of all Cityfundsand activities and, except
Z as required by law or this Charter, shall be in such form as the City Manager deems desirable or the
Council may require. A budget message explaining the budget both in fiscal terms and in terms
of the work programs shall be submitted with the budget. It shall outline the proposed financial
policies of the City for the ensuing fiscalyear,describethe important features of the budget, indicate
any major changes from the current year in financial policies, expenditures, and revenues, with
reasons for such changes. It shall also summarize the City's debt position and include such other
• material as the manager deems desirable. The budget shall begin with a clear general summary
• of its contents; shall show in detail all estimated income, the proposed property tax levy, and all
• proposed expenditures for the ensuing fiscal year, including debt service and an itemized estimate
of the expense of conducting each department of the City. The proposed budget expenditures
• shall not exceed the total of estimated income. The budget shall be so arranged as to comply with
• state law.
- 2. Submission. On or before the first day of August of each year, the City Manager shall submit to the
Q w Council a proposed budget and an accompanying message. The Council shall review the proposed
U Q budget and revise as deemed appropriate prior to general circulation for public hearing.
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3. Public notice and hearing. Any public hearing on the proposed budget shall be held and published
in accordance with law.
4. Amendment before adoption. After the public hearing, the Council may adopt the budget with or
without amendment. In amending the budget, it may add or increase programs or amounts and
may delete or decrease any programs or amounts, except expenditures required by law or for debt
service or for estimated cash deficit, provided that no amendment to the budget shall increase
the authorized expenditures to an amount greater than the total of estimated income plus funds
available from prior years.
64
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Structure, Policy, and Process
Budget Process
Budget Process
The City of Friendswood's budget process is an integral part of the City's strategic planning. The budget
team moves th roug h the process using the City's core va I ues: Trust, Respect, Accountability, and Quality
or "TRAQ" as our guide in decision -making.
The City's Budget and Multi -Year Financial Plan (MYFP) are interrelated. The proposed budget
is reflected as year one of the City's 5 year Multi -Year Financial Plan; placing current issues in the
forefront of our long- range planning perspective. Annually, during budget development and Multi -
Year Financial Plan updating, Department Directors assess the needs of the existing services that
City departments provide. Management of the City's budget is a dynamic year-round process which
requires reassessment and adjustment based on the needs of our Community.
October
September
> Adopted budget is entered in the financial
> Public Hearing on the tax rate if applicable
system
> Budget adoption (by Sept 15th, or there soon after)
August
November
> Proposed budget delivered to Council by Aug 1 as
> Adopted budget is entered into the MYFP
required by City Charter
> Budget work sessions with Council
> Certified values received from Harris County & Finance
staff adjust proposed tax rate based on certified values
> Finance staff adjusts proposed budget based on
December
Council decisions
> MYFP is reviewed for next 5 years. Decision
> Public Hearing on the proposed budget &
Packages for the next five years are delivered to the
> Public Hearing on the tax rate if applicable
Budget Team for review & updating
in
July
> Finance staff prepares proposed budget
> Budget discussion with Council
> Certified values received from Galveston County
January
> Finance staff adjust proposed tax rate based on
> Finance staff prepares summary of MYFP
certified values
> Departmental requests for new employees are
submitted to Human Resources forjob description
review & pay plan placement for salary projections.
> Finance staff reviews non -property tax rates & fee
June
structures
> Revenue projections are reviewed with Budget Team
> Decision Packages are reviewed & prioritized to align
with proposed budget
May
February
> Departmental base budgets and decision packages
> Budget Team meetings begin to review, discuss &
are submitted to Finance
prioritize MYFP and the Decision Packages for
> Finance staff review FAW & propose increases or
upcoming budget year
decreases. Examples - fuel, electricity, health
> Workshop with Council to review MYFP
insurance, etc.
> Capital Improvement Plan projects are considered for
inclusion in the proposed budget as available funding
permits
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April
March
> Budget Team reviews current year base budget to
> Budget Team meetings continue
determine for line item re -alignment to better
> Current year "one time" decision packages are
represent current expenditures/expenses
removed from budget to create base budget
> Budget Team updates organizational charts,
narratives, goals & performance measures
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Financial Structure, Policy, and Process Budget & Tax Rate (above NNRR) Calendar
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April 2
Departmental base budgets & decision packages submitted to
Dept Directors or Designee
Budget Office
April 9
Budget Team Meeting
Dept. Directors or Designee
Present Decision Packages & Forces at Work
and Budget Team
April 11
Ranking of Decision Packages due to Budget Office
City Council, City Mgr. and
Departmental Narratives, Goals & Org. Charts due to Budget
Asst. City Mgr & Budget Team
June 3
Dept Directors or Designee
Off ice
June 22
Review Key Budget Drivers at City Council Retreat
City Council and City Mgr
Review Revenue Projections & Preliminary Budget Priorities
Finance and Budget Team*
July19
Review Decision Packages & align with Proposed Budget
Finance
Receive certified property values from Galveston Central Appraisal
GCAD and HCAD
July 25
District (GCAD and HCAD)
Adjust Proposed Tax Rate (if needed)
Finance
July 29
Deliver Proposed Transmittal Letter & Budget in Brief to City
City Manager
Manager for review
July 30
Final Draft of Proposed Transmittal Letter & Budget in Brief due
City Manager
from City Manager to Budget Office
July 31
Deliver Proposed Budget to City Council & City Secretary (due date
City Mgr & Finance
per City Charter is August 1st)
Tax Rate - August 1
City Website Posting of No New Revenue & Voter Approval Tax
Finance & PIO & Social Media
Rates
Proposed Budget work session with City Council
Specialist
August 5
City Council, City Mgr and
Budget Team
Tax Rate -August 5
Council action to propose tax rate
City Council
Tax Rate- August 7
PUBLICATION - Notice of Public Hearing on Proposed Tax Rate in
GCTO, Finance and City
Friendswood Reporter News
Secretary's Office
Tax Rate -August 7
Internet and PEG Channel Notice of Public Hearing on Tax Rate
Finance & PIO & Social Media
(run continuously August 1st - September loth)
Specialist
August 14
Budget Workshop
City Council, City Mgr, and
Budget Team
August 14
Publication of Public Hearing on Proposed Budget in Friendswood
Finance and City Secretary's
Reporter News
Office
August 22
72 hour notice of Public Hearing on Budget AND Council Meeting
Finance and City Secretary's
to adopt Budget (Open Meetings Notice)
Office
August 26
SPECIAL COUNCIL MEETING
Finance and City Secretary's
PUBLIC HEARING ON PROPOSED BUDGET, BUDGET ADOPTION
Office
Tax Rate -
72 hour notice of Public Hearing on Proposed Tax Rate (Open
Finance, City Mgr and City
September 5
Meetings Notice)
Council
September 9
PUBLIC HEARING ON PROPOSED TAX RATE
Finance, City Mgr and City
First & Final reading of ordinances adopting Tax Rate
Council
& Final reading of ordinance adopting tax rate (Vote to adopt
City Council
ISFirst
eptember 9
tax rate above NNRR AND ratification vote to adopt budget raising
total property taxes)
66
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Budget Fund Summary
(All Funds)
FY24 FY24 FY24 FY25
FY23 Original Amended Year End Adopted
Actual Budget Budget Estimate Budget
Revenues
Taxes
$37,891,045
$39,608,429
$39,608,429
$40,040,001
$42,404,902
Permits and Licenses
855,237
753,524
753,524
882,499
846,968
Intergovernmental Revenues
5,824,400
14,091,795
14,309,609
1,695,214
12,826,661
Charges for Services
21,347,089
20,493,742
20,334,658
21,752,528
23,525,618
Fines
890,518
969,878
969,878
1,083,458
1,021,998
Interest Earned
3,280,754
2,834,082
2,834,082
4,336,077
2,386,063
VRF Reimbursements
998,340
1,112,395
1,112,395
1,112,395
1,155,526
Miscellaneous Receipts
33,016,487
934,286
1,035,223
1,380,610
876,931
Net Use of Fund Balance/Retained Earnings
(24,756,536)
38,043,665
34,552,161
27,103,787
23,128,056
Total Revenues
$79,347,334
$118,841,796
$115,509,959
$99,386,569
108,172,723
Expenditures
***
General Government
$9,015,888
$8,210,930
$8,558,097
$8,407,300
$9,199,251
Public Safety
17,528,561
18,575,817
19,384,087
18,640,047
20,853,895
Community Development
1,293,280
1,544,944
1,539,044
1,440,079
1,481,710
Public Works
11,424,658
12,452,959
15,391,465
15,994,296
15,545,110
Engineering
1,132,802
1,265,858
1,271,833
1,164,356
1,328,627
Parks and Recreation
5,292,194
5,715,517
6,163,022
6,301,728
5,997,440
Library
1,445,736
1,484,828
1,512,157
1,487,806
1,495,438
Vehicle Replacement Fund
953,297
422,420
682,626
654,136
777,500
Capital Improvements
20,952,173
57,753,573
49,592,678
33,882,546
40,223,375
Debt Service
10,308,745
11,414,950
11,414,950
11,414,275
11,270,377
Total Expenditures $79,347,334 $118,841,796 $115,509,959 $99,386,569 $108,172,723
Totals above exclude interfund transfers.
*Amended budget includes prior year encumbrances.
** Year end expenditure estimate reflects the depletion of several capital improvement funds at project completion.
*** Net income reflects use offund balance or retained earnings for operating expenditures.
FY25 net uses of Fund Balance/Retained Earnings totaling $23,128,056 for operation and capital expenditures.
68
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
Revenues and Expenditures by Fund w
Revenues and Expenditures by Fund
Revenues
General Fund
Police Investigation Fund
CDBG - DR - Harris County
CDBG - DR - Galveston County
Coronavirus State & Local Fiscal Recovery
FVFD Donation Fund
Municipal Court Fund
Sidewalk Installation Fund
Park Land Dedication Fund
Streets Improvement Fund
Economic Development Improvements Fund
Tax Debt Service Fund
GO Bond Construction Funds
Vehicle Replacement Fund
Water & Sewer Fund
2016 Water & Sewer Bond Construction Fund
FY24 FY24 FY24 FY25
FY23 Original Amended Year End Adopted
Actual Budget Budget Estimate p- Budget
$36,343,692
$34,785,327
$34,924,369
$35,722,424
$38,559,130
12,398
4,876
4,876
11,931
4,448
3,131,817
471,560
471,560
477,023
0
627,726
2,745,386
2,745,386
144,372
2,189,277
369,439
10,160,005
10,160,005
414,415
10,206,090
611,707
205,282
205,282
187,059
161,257
64,231
55,259
55,259
70,996
63,400
255
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11
244
122
62,071
51,003
51,003
72,737
53,137
2,561,155
2,409,750
2,409,750
2,546,950
2,546,950
906,656
850,980
850,980
883,189
883,189
4,650,932
6,149,731
6,149,731
6,228,105
6,032,232
30,795,508
950,000
950,000
1,307,303
300,000
1,116,517
1,140,945
1,161,570
1,263,084
1,205,785
21,392,254
20,035,443
20,035,443
21,697,169
22,117,206
64,351
0
0
67,640
0
2018 Water & Sewer Bond Construction Fund
236,179
25,000
25,000
108,285
0
2021 Water & Sewer Bond Construction Fund
574,112
360,000
360,000
524,895
0
Water & Sewer CIP/Impact Fee Funds
492,238
318,925
318,925
445,460
612,943
Water & Sewer Revenue Debt Service Fund
90,224
78,300
78,300
109,042
109,042
1776 Park Trust Fund
408
348
348
459
459
Net Use of Fund Balance/Retained Earnings*
(24,756,536)
38,043,665
34,552,161
27,103,787
23,128,056
Total Revenues
$79,347,334
$118,841,796
$115,509,959
$99,386,569
$108,172,723
Expenditures
General Fund
$38,793,402
$37,817,128
$43,120,009
$41,444,406
$41,771,311
Police Investigation Fund
70,208
0
6,297
6,297
0
CDBG - DR - Harris County
2,934,264
471,560
474,082
477,023
0
CDBG - DR - Galveston County
636,426
2,622,902
2,622,902
162,347
2,189,277
Coronavirus State & Local Fiscal Recovery
0
10,472,293
10,472,293
0
10,988,278
FVFD Donation Fund
727,887
363,738
385,311
298,999
212,245
Municipal Court Fund
145,665
58,603
70,880
70,880
62,803
Park Land Dedication Fund
24,451
0
34,500
34,500
0
Streets Improvement Fund
774,308
3,727,555
805,342
805,342
3,727,555
Economic Development Improvements Fund
519,618
1,868,800
2,086,185
2,081,791
2,000
Tax Debt Service Fund
4,666,511
6,092,175
6,092,175
6,091,523
5,943,302
GO Bond Construction Funds
5,407,757
27,531,618
12,041,513
9,702,819
18,818,265
Vehicle Replacement Fund
953,297
422,420
682,626
654,136
777,500
Water & Sewer Fund
11,680,911
11,642,754
17,971,220
18,506,905
15,653,112
2016 Water & Sewer Bond Construction Fund
212,955
995,689
1,365,086
1,365,086
0
2018 Water & Sewer Bond Construction Fund
4,386,923
1,444,957
1,779,158
2,184,158
0
2021 Water & Sewer Bond Construction Fund
2,086,651
7,986,829
10,177,605
10,177,605
2,700,000
Water & Sewer Revenue Debt Service Fund
5,326,100
5,322,775
5,322,775
5,322,752
5,327,075
Total Expenditures
$79,347,334
$118,841,796
$115,509,959
$99,386,569
$108,172,723
Totals above exclude interfund transfers.
Amended budget includes prior year encumbrances.
Year end expenditure estimate reflects the depletion of several capital improvement funds at project completion.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 69
Financial Summaries
General Fund
o w General Fund
u The General Fund accounts for the resources used to finance the fundamental operations of the
0'0 City. It is the basic fund of the City and covers all activities for which a separate fund has not been
F established. The basis of budgeting for the General Fund is modified accrual and is the same as the
Z basis of accounting used in the Annual Comprehensive Financial Report.
The principal sources of revenue of the General Fund include:
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F
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►
Fines and Forfeitures
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►
Permits and Fees
u o
►
Charges for Services
Zn
Q
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Expenditures include:
►
General Government
■ Mayor & Council
•
■ City Secretary
■ City Manager
■ Finance
■ Human Resources
■ Information Technology
■ City Attorney
■ Municipal Court
u �
■ Communications
w
►
Public Safety
U-, w
0 m o
■ Police
w�
°
■ Emergency Services / FVFD
►
Community Development
Q
►
Public Works
U
o6
■ Streets
Q Z
■ Drainage
Fo
w Q
►
Engineering
o
►
Library
Q LL
a
z w
►
Parks and Recreation
°
J Z
Q Q
W Q
77
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70 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Summaries
General Fund
General Fund (001)
o Z
Fund Summary
<A
<o
FY24
FY24
FY24
FY25
mn
O
FY23
Original
Amended
Year End
Adopted
z
Actual
Budget
Budget
Estimate
Budget
Revenues
Property Tax
$18,122,796
$19,111,076
$19,111,076
$19,225,597
$21,879,396
Sales Tax
9,637,022
9,150,001
9,150,001
9,291,919
9,291,919
Franchise
2,235,689
2,112,803
2,112,803
2,185,434
2,090,697
Mixed Drinks
80,506
77,372
77,372
85,569
87,281
Licenses and Permits
855,237
753,524
753,524
882,499
846,968
v „
O
Intergovernmental Revenues
1,957,125
871,823
1,089,637
1,079,023
641,838
D
n z
Charges for Services
602,015
808,922
649,838
640,872
1,656,799
n
D
Fines and Forfeitures
834,136
920,878
920,878
1,019,641
965,598
r
A (n
Interest Earned
612,944
540,066
540,066
710,615
681,925
O p
Other
874,041
438,862
519,174
595,319
416,709
M C
Asset Disposition
18,181
0
0
5,936 ,
0
c
Total Revenues
$35,829,692
$34,785,327
$34,924,369
$35,722,424
$38,559,130
n
Expenditures
Mayor & Council
$69,303
$86,519
$87,519
$85,025
$91,719
City Secretary
611,562
635,954
573,608
556,856
430,841
City Manager
1,199,041
937,306
1,014,112
1,011,124
1,210,430
Finance
1,315,728
1,419,021
1,410,281
1,402,755
1,423,907
Human Resources
915,779
1,059,279
1,059,279
995,243
1,227,380
'
Information Technology
2,941,629
2,183,679
2,287,024
2,263,859
2,352,485
City Attorney
386,785
460,988
439,460
435,334
478,802
Municipal Court
467,021
517,214
522,775
535,884
530,088
Communications
0
0
199,151
187,651
481,555
Police
13,353,589
14,297,533
14,562,767
14,250,169
14,929,725
Emergency Services**
3,376,877
3,914,546
4,429,712
4,084,582
5,711,925
Community Development
1,293,280
1,544,944
1,539,044
1,440,079
1,481,710
Public Works
2,845,918
2,580,086
2,687,002
2,621,114
2,684,223
Q' 0
Engineering
641,204
646,344
652,319
652,395
743,643
D W
Library Services
1,445,736
1,484,828
1,512,157
1,487,806
1,495,438
Parks and Recreation
5,292,194
5,715,517
6,163,022
6,301,728
5,997,440
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Total Operations
$36,155,646
$37,483,758
$39,139,232
$38,311,604
$41,271,311
n
Streets
$409,779
$333,370
$2,261,673
$1,514,356
$0
O
Drainage
55,394
0
3,200
3,200
0
M
Equipment
0
0
0
1,052
0
m
Facility
2,172,583
0
1,715,904
1,614,194
500,000
Total Improvements
2,637,756
333,370
3,980,777
3,132,802,
500,000
Total Expenditures
$38,793,402
$37,817,128
$43,120,009
$41,444,406
$41,771,311
Z 0
Operating Transfers In
$1,819,800
$2,698,431
$2,698,431
$2,698,431
$3,212,181
O D
Operating Transfers Out
(16,335)
0
0
0
0
p
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Notes Payable
514,000
0
0
0
0
Increase (Decrease) In Fund Balance
(646,245)
(333,370)
(5,497,209)
(3,023,551)
0
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Beginning Fund Balance
$17,385,087
$16,738,842
$16,738,842
$16,738,842
$13,715,291
Ending Fund Balance
$16,738,842
$16,405,472
$11,241,633
$13,715,291
$13,715,291
* Projected fund balance at September 30, 2024 is
$13.7 million. Of the $13.7M, approximately $1.01VI is considered non -spendable or restricted
leaving a remaining unassigned fund balance of $12.7 million, which includes a 90-day operating
reserve of $8.7
million as set forth
in the City's
financial policies.
The reserve is designed "to protect the City's creditworthiness
as well as its
financial position from unforeseeable emergencies."
Z Ln
The policies state that "additional undesignated funds
will be allowed to accumulate in a fund designated for future General Fund
capital
A -0
improvements."
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** The FVFD Contract is included in the Emergency Services's Budget. The total contract with
FVFD for FY25 is
$1,113,518
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 71
Financial Summaries
al Revenue Funds
o w Special Revenue Funds
u These funds are used to account for the proceeds of specific revenue sources that are legally restricted
0'0 to financing specific purposes. The basis of budgeting for all Special Revenue Funds is the modified
Fc,6accrual method and is the same as the basis of accounting used in the Annual Comprehensive Financial
Z Report. The following describes the various types of Special Revenue Funds used by the City.
Police Investigation Fund
This fund is used to account for revenues that are restricted to police investigation expenditures.
w U-) 2017 Community Development Block Grant - Disaster Recovery
�w
o This fund is used to account for Community Development Block Grant - Disaster Recovery following
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a Hurricane Harvey. The fund will be closed out at the completion of the project. Funds will be used for
> the Harris County side of the City for the following projects:
U
u o Blackhawk Property Acquisition and Rehabilitation (Emergency Shelter)
Zn
Z Forest Bend Detention Pond
LL
2017 Community Development Block Grant - Disaster Recovery
This fund is used to account for Community Development Block Grant - Disaster Recovery following
Hurricane Harvey. The fund will be closed out at the completion of the project. Funds will be used for
the Galveston County side of the City for the following projects:
Utility Relocate at Clear Creek Utility Bridge (Pipe rack project)
Deepwood Flood Control Project
Acquisitions Deepwood Properties
Acquisitions Frenchman's Creek
2021 Coronavirus State and Local Fiscal Recovery Grant
wLO
Z This fund is used to account for federal grant funds related to the fiscal recovery of Coronavirus. The
UJ
ww Coronavirus State and Local Fiscal Recovery Funds provide eligible state, local, territorial, and Tribal
m o governments with a substantial infusion of resources to meet pandemic response needs and rebuild a
UJ o a stronger, and more equitable economy as the country recovers. Funds will be used for Water & Sewer
-J J Infrastructure projects.
H
Q FVFD Donation Fund
U
o6 This fund is used to account for revenues that are restricted for Fire (and prior EMS) capital outlays and
debt repayments. The principal sources of revenues are donations received from residents and proceeds
Fo from the sale of capital equipment. The revenues are used to purchase fire trucks, ambulances and
w Q other capital equipment for four fire stations and Friendswood volunteer firefighting and emergency
77 medical services.
Q LL
o Z Municipal Court Fund
In 1999, the State Legislature authorized a Court Technology and Court Security Fee for Municipal Court
fines. In 2019, the State Legislature authorized additional fees for truancy and jury services. Those who
pay citations at the Friendswood Municipal Court contribute to this fu nd. The fees collected can be used
to fund court related security, and technology projects, juvenile services and any expenses incurred
Q o related to jury services. In 2019 the state consolidated the four fees into the Local Consolidated Fee
Z Q (LCF) and in 2024 changed the name of the Truancy Prevention fee to Youth Diversion, but it remains
UJ
w N part of the LCF.
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72 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Summaries
Special Revenue Funds
M
Police Investigation
Funds (101,102 & 103)
o Z
Fund Summary
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<o
FY24
FY24
FY24
FY25
mn
0
FY23
Original
Amended
Year End
Adopted
z
Actual
Budget
Budget
Estimate
Budget
Revenues
Federal Government
$0
$0
$0
$0
$0
State Government
5,060
0
0
7,483
0
Interest Earned
7,338
4,876
4,876
4,448
4,448
v „
Other
0
0
0
0
0
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Total Revenues
$12,398
$4,876
$4,876
$11,931
$4,448
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Expenditures
v
Public Safety
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Special Operations
$70,208
$0
$6,297
$6,297
$0
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Total Expenditures
$70,208
$O
$6,297
$6,297
$0
m
Other Financing Sources
Transfers In (Out)
$0
$0
$0
$0
$0
Total Other Financing Sources
$0
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
$(57,810)
$4,876
$(1,421)
$5,634
$4,448
Beginning Fund Balance
$187,973
$130,163
$130,163
$130,163
$135,797
Ending Fund Balance
$130,163
$135,039
$128,742
$135,797
$140,245
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 73
$01,
Financial Summaries
Special Revenue Funds
w
2017 Community Development
Block
Grant
-Disaster
Recovery
0
U a
(123)
Dw
a °
(Harris County) Fund Summary
Z
—
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Federal Government
$3,131,817
$471,560
$471,560
$477,023
$0
w LO
Interest Earned
0
0
0
0
0
F U
Other
0
0
0
0
0
D a
Total Revenues
$3,131,817
$471,560
$471,560
$477,023
$0
ry
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Expenditures
Q J
Public Safety
$0
$471,560
$471,560
$471,560
$0
Z a
Drainage
2,934,264
0
2,522
5,463
0
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Total Expenditures
$2,934,264
$471,560
$474,082
$477,023
$0
Other Financing Sources
Transfers In (Out)
$6,868
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
204,421
0
(2,522)
0
0
Beginning Fund Balance
(204,421)
0
0
0
0
Ending Fund Balance
$0
$0
$(2,522)
$0
$0
* This fund was created in FY20 to account for the CDBG-DR Grant funds to be used for facility and drainage projects on the Harris County side
of the City. All projects related to this grant are complete.
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74 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
■
all Revenue Funds
2017 Community Development Block Grant -Disaster Recovery
(124)
(Galveston County) Fund Summary
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Federal Government
$626,044
$2,745,386
$2,745,386
$131,685
$2,181,797
Interest Earned
0
0
0
0
0
Other
1,682
0
0
12,687
7,480
Total Revenues
$627,726
$2,745,386
$2,745,386
$144,372
$2,189,277
Expenditures
Flood Control/Infrastructure
$163,749
$2,457,839
$2,457,839
$71,257
$2,181,797
Acquisition And Demolition
472,677
165,063
165,063
91,090
7,480
Total Expenditures
$636,426
$2,622,902
$2,622,902
$162,347
$2,189,277
Other Financing Sources
Transfers In (Out)
$0
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
(8,700)
122,484
122,484
(17,975)
0
Beginning Fund Balance
26,675
17,975
17,975
17,975
0
Ending Fund Balance $17,975 $140,459 $140,459 $0 $0
*
* This fund was created in FY20 to account for the CDBG-DR Grant funds to be used for flood control and infrastructure projects on the
Galveston side of the City. The remaining funds will be used for the following projects:
Pipe Rack Project $1,608,010 (revised numbers submitted as of April 2024 to GLO)
Deepwood Flood Control Project $573,787 (revised numbers submitted as of April 2024to GLO)
Acquisitions (Deepwood Properties) $7,480 (remaining rental assistance payments)
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 75
$01,
Financial Summaries
al Revenue Funds
2021 Coronavirus State and Local Fiscal Recovery (125)
Fund Summary
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Federal Government
$0
$10,003,026
$10,003,026
$0
$10,003,026
Interest Earned
369,439
156,979
156,979
414,415
203,064
Other
0
0
0
Ow
0
Total Revenues
$369,439
$10,160,005
$10,160,005
$414,415
$10,206,090
Expenditures
Flood Control
$0
$0
$0
$0
$0
Acquisition And Demolition
0
0
0
0
0
Infrastructure
0
10,472,293
10,472,293
0
10,988,278
Total Expenditures
$0
$10,472,293
$10,472,293
$0
$10,988,278
Increase (Decrease) In Fund Balance
$369,439
$(312,288)
$(312,288)
$414,415
$(782,188)
Beginning Fund Balance
(1,666)
367,773
367,773
367,773
782,188
Ending Fund Balance $367,773 $55,485 $55,485 $782,188 $0
*
* This fund was created in FY21 to account for the Coronavirus State and Local Fiscal Recovery federal grant funds to be used for Water, Sewer
or Broadband infrastructure. The identified projects are:
New 24" Waterline - Clear Creek Crossing $7,285,026
New Ground Storage Tank at Surface Water Plant # 1 $2,718,000
76 Annual Adopted Budget. 2024 - 2025 ► City of Friendswood
Financial Summaries
■
all Revenue Funds
FVFD Donation Fund (131)
Fund Summary
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Donations
$183,494
$190,000
$190,000
$172,986
$150,000
Interest Earned
17,213
15,282
15,282
14,073
11,257
Misc Revenue
0
0
0
0
0
Total Revenues
$200,707
$205,282
$205,282
$187,059
$161,257
Expenditures
Public Safety
$0
$0
$0
$0
$0
Debt Service
223,736
223,738
223,738
223,736
212,245
Capital Outlay
504,151
140,000
161,573
75,263
0
Total Expenditures
$727,887
$363,738
$385,311
$298,999
$212,245
Other Financing Sources
Transfers In (Out)
$0
$0
$0
$0
$0
Capital Lease Proceeds
411,000
0
0
0
0
Sale of Capital Assets
0
0
0
on
0
Total Other Financing Sources
$411,000
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
$(116,180)
$(158,456)
$(180,029)
$(111,940)
$(50,988)
Beginning Fund Balance
$486,563
$370,383
$370,383
$370,383
$258,443
Ending Fund Balance
$370,383
$211,927
$190,354
$258,443
$207,455
In previous years, donated funds were disbursed to the Friendswood Volunteer Fire Department (FVFD) on a quarterly basis to purchase
capital equipment. Beginning in FY20, donated funds are retained by the City and used to purchase capital equipment for use by FVFD
FY25 Debt Service includes the following:
Sth of 7 principal & interest payments for a fire truck purchased in FY20
6th of 6 principal & interest payments for an ambulance purchased in FY20
3rd of5 principal & interest payments for SCBAtanks purchased in FY23
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 77
$01,
Financial Summaries
Special Revenue Funds
w
Municipal Court Fund (150)
0
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Fund Summary
0 >
00
xs
FY24 FY24 FY24 FY25
Z
FY23
Original Amended Year End Adopted
Actual
Budget Budqet Estimate Budqet
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Revenues
Court Security Fees
$19,821
$17,700
$17,700
$22,383
$20,200
Court Technology Fees
16,440
16,000
16,000
18,441
18,000
Court Youth Diversion Fees**
19,727
15,000
15,000
22,543
17,800
Court Jury Services Fees
394
300
300
450
400
Interest Earned
7,849
6,259
6,259
7,179
7,000
Total Revenues
$64,231
$55,259
$55,259
$70,996
$63,400
Expenditures
Court Security Projects
$8,861
$13,734
$13,734
$13,734
$15,517
Court Technology Projects
33,295
44,669
46,796
46,596
45,786
Court Youth Diversion Projects**
578
200
200
400
1,500
Court Jury Services Projects
0
0
0
0
0
Capital Outlay Security
92,781
0
0
0
0
Capital Outlay Technology
10,150
0
10,150
10,150
0
Total Expenditures
$145,665
$58,603
$70,880
$70,880
$62,803
Operating Transfers Out
$0
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
$(81,434)
$(3,344)
$(15,621)
$116
$597
Beginning Fund Balance
$283,301
$201,867
$201,867
$201,867
$201,983
Ending Fund Balance
$201,867
$198,523
$186,246
$201,983
$202,580
*
* As of 6/30/2024, the fund balance equity share of the Municipal Court Fund is approximately:
Court Security - 45.49%
Court Technology - 3.98%
Court Youth Diversion - 49.58%
Court Jury Services - 0.96%
**As of July 2024, legislature changed the name from Local Truancy Prevention Fund to Youth Diversion Fund effective January 2025.
78
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries Tax Debt Service Fund
Tax Debt Service Fund
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The Tax Debt Service Fund is used to account for property taxes levied for payment of principal and
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interest on all general long-term debt of the City. The basis of budgeting for the Tax Debt Service Fund
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is the modified accrual method and is the same as the basis of accounting reported in the Annual
o
Comprehensive Financial Report.
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Debt Limits
As a City Council -City Manager form of government, the City of Friendswood is not limited by law in the
amount of debt it may issue. The City's Charter states: "I n keeping with the Constitution of the State of
Texas and not contrary thereto, the City of Friendswood shall have the power to borrow money on the
o -n
credit of the City for any public purpose not now or hereafter prohibited by the Constitution and laws of
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the State of Texas, and shall have the right to issue all tax bonds, revenue bonds, funding and refunding
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bonds, time warrants and other evidence of indebtedness as now authorized or as may hereafter be
authorized to be issued by cities and towns by the laws of the State of Texas." Article 11, Section 5 of the
o Z
State of Texas Constitution states in part: "but no tax for any purpose shall ever be lawful for any one
cn n
year, which shall exceed two and one-half percent (2.5%) of the taxable property of such city."
m
This means the City of Friendswood (as a Home -Rule city) cannot adopt a tax rate greater than $2.50
per $100 taxable property value.
This year's adopted budget reflects a tax rate of $0.5142 per $100 of net assessed value at 100% collection
on a projected net assessed tax base of $5,401,437,619 adjusted for freeze ceilings.
Per the City's Financial Advisor, using the Texas Attorney General's guideline for home -rule cities, the
City's legal debt margin is based on a tax rate of $1.35 per $100 of net assessed property value with a
projected 100%collection ofthetax levy. For FY24, the City's legal debt margin is $66,963,172. This means
the City could issue debt (bonds) up to an amount that generates a maximum annual debt service
requirement of $66,963,172 or less.
Legal Debt Margin Calculation
Data needed for the calculation includes the City's estimated net assessed property valuation
v W
($5,401,437,619), the Texas Constitution home -rule cities maximum debt service requirement amount
($67,815,018) and the City's maximum annual debt service requirement amount for existing G.O. debt
D <
including capital leases ($5,956,236).
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To determine the City's maximum legal debt service requirement, divide the estimated net assessed
o
value by $100 and multiply by the Texas Attorney General home -rule maximum tax rate of $1.35.
K
$5,401,437,619 / $100 x $1.35 = $72,919,408
m
The City's maximum annual G.O. debt service requirement for existing G.O debt of $6,085,425 is
taken from the debt service to maturity schedules found in the Debt & Capital section of the budget
z o
document. To determine the City's legal debt margin, subtract the City's maximum annual debt service
° v
requirement for existing G.O. debt amount from the City's maximum legal debt service requirement
v
amount. Friendswood's Legal Debt Margin = $72,919,435 minus $5,956,236 or $66,963,172
o Z
According to the City's Financial Advisor, a debt margin of $66,963,172 translates into additional debt
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capacity of about $1.005 billion in bonds (depending on factors such as the number of sales and the
interest rate environment).
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 79
$01,
Financial Summaries
Tax Debt Service Fund
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Tax Debt Service Fund (201)
Fund Summary
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Ad Valorem Taxes
$4,602,666
$6,092,175
$6,092,175
$6,142,175
$5,943,302
Delinquent Property Taxes
25
15,000
15,000
12,000
15,000
Interest Earned
43,771
42,556
42,556
73,930
73,930
Total Revenues
$4,646,462
$6,149,731
$6,149,731
$6,228,105
$6,032,232
Expenditures
Debt Service*
Principal
$3,086,662
$3,177,230
$3,177,230
$3,177,230
$3,231,032
Interest
1,576,099
2,908,195
2,908,195
2,908,195
2,704,995
Issue Costs
0
0
0
0
0
Fiscal Agent Fees
3,750
6,750
6,750
6,098
7,275
Total Expenditures
$4,666,511
$6,092,175
$6,092,175
$6,091,523
$5,943,302
Other Financing Sources (Uses)
Bond Proceeds
$0
$0
$0
$0
$0
Premium On Bond Issuance
4,470
0
0
0
0
Operating Transfers In (Out)
0
0
0
0
0
Payments To Refunding Bond Escrow
Agent
0
0
0
0
0
Total Other Financing Sources (Uses)
$4,470
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
$(15,579)
$57,556
$57,556
$136,582
$88,930
Beginning Fund Balance
$46,373
$30,794
$30,794
$30,794
$167,376
Ending Fund Balance
$30,794
$88,350
$88,350
$167,376
$256,306
Debt service payments in this fund include:
-Principal & interest payments on Refunding General Obligation Bonds issued in 2014 for $2.8 million
-Principal & interest payments on General Obligation Bonds issued in 2015 for $9.7 million (round 1 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Bonds issued in 2016 for $8.6 million (round 2 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Bonds issued in 2017 for $5.6 million (round 3 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Improvement and Refunding Bonds issued in 2020 for $9.860 million (round 1 of bonds authorized by
voters in 2019).
-Principal & interest payments on General Obligation Improvement and Refunding Bonds issued in 2021 for $16.235 million (round 2 of bonds authorized by
voters in 2019).
-Principal & interest payments on General Obligation Improvement and Refunding Bonds issued in 2023 for $30.0 million (round 3 of bonds authorized by
voters in 2019).
80
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
Caoital Proiect Funds
Capital Project Funds o 2
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Capital Project Funds are governmental funds used to account for the acquisition or construction of m �
major capital facilities (other than those financed by Proprietary Funds.) The basis of budgeting for o
the Capital Project Funds is the modified accrual method and is the same as the basis of accounting
used in the Annual Comprehensive Financial Report.
2015 - 2017 General Obligation Bonds Funds
This fund is used to account for the proceeds of the general obligation bonds in the amount of
o z
$24,085,000 approved by voters on November 5, 2013. These bonds were approved to fund the following
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improvements:
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Public Safety Facilities (Fire Stations) $ 6,565,000
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Library Expansion 2,525,000
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Parks Improvements & Land Acquisition 7,285,000
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Streets and Thoroughfares 7,710,000
Total $ 24,085,000
2020 General Obligation Bond Fund
This fund is used to account for the proceeds of the general obligation bonds (round 1) in the amount
of $8,000,000 approved by voters on November 5, 2019. This bond was approved to fund the following
improvements:
Purchase and Renovation of Blackhawk Facility $ 2,000,000
Drainage Improvements 6,000,000
Total $ 8,000,000
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2021 General Obligation Bond Fund
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This fund is used to account for the proceeds of the general obligation bonds (round 2) in the amount
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of $14,100,000 approved by voters on November 5, 2019. This bond was approved to fund the following
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improvements:
11
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Replace Station #2 & Upgrade Fire Training Field $ 4,100,000
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Expand Public Safety Building 5,000,000
Drainage Improvements 5,000,000
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Total $14,100,000
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2023 General Obligation Bond Fund
This fund is used to account for the proceeds of the general obligation bonds (round 3) in the amount
of $30,000,000 approved byvoters on November 5, 2019. This bond was approved to fund the following
improvements:
Drainage Improvements $30,000,000
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Total $30,000,000
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 81
Financial Summaries
Caoital Proiect Funds
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Sidewalk Installation Fund
This fund is used to account for receipts from developers to install sidewalks in neighborhood
developments. The fund will be closed out at the completion of the project(s).
Park Land Dedication Fund
This fund is used to account for receipts from developers to build or enhance City parks. The receipts
remain in thefund until such time asthe Parks and Recreation department submits a decision package
during the budget preparation process to use the funds for specific park projects or submits a request
to the City Manager and City Council for a supplemental appropriation. In September 2012, City Council
approved the collection of community park fees only; eliminating the collection of neighborhood
park fees. Also in September 2012, City Council authorized full use of fund balance of this fund for
development/improvements at Lake Friendswood, Centennial Park, Stevenson Park, Imperial Estates
and 1776 Park proposed by the Parks Sub -Committee appointed by City Council.
Streets Improvement Fund
This fund is used to account for revenues collected from the optional additional 3/8 of 1% sales tax for
maintenance of the City's existing streets. The sales tax for street maintenance and improvements
was first approved by voters in May 2016 and reauthorized in November 2020 and May 2024. The tax
requires voter approval every four years.
Friendswood Downtown Economic Development Improvements Fund
This fund is used to account for revenues collected from the optional additional 1/8 of 1% percent 413
sales tax adopted by voters in May 2016 for improvements in the City's downtown area.
82
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Summaries
Capital Project Funds
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2016 General Obligation
Bond Fund
(254)
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2017 General Obligation
Bond Fund (255)
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Fund Summary
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FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Interest Earned
$15,518
$0
$0
$18,357
$0
Other
0
0
0
0
0
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Total Revenues
$15,518
$0
$0
$18,357
$0
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Expenditures
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Capital Improvement
yr
Public Works
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Streets & Drainage
$0
$47,158
$0
$0
$322,968
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Parks
En
Master Plan
6,020
0
44,780
44,780
0
Total Expenditures
$6,020
$47,158
$44,780
$44,780
$322,968
Other Financing Sources (Uses)
Operating Transfers In (Out)
$0
$0
$0
$0 R
$0
Total Other Financing Sources (Uses)
$0
$0
$0
$0
$0
'
Increase (Decrease) In Fund Balance $9,498 $(47,158) $(44,780) $(26,423) $(322,968)
Beginning Fund Balance $339,893 $349,391 $349,391 $349,391 $322,968
Ending Fund Balance $349,391 $302,233 $304,611 $322,968 $0
*These funds are used to record expenditures resulting from the General Obligation Bonds authorized in November 2013. The remaining
funds will be used for street improvements.
Blackhawk Boulevard Phase II-C $322,968
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 83
Financial Summaries
0 w 2020 General Obligation Bond Fund (256)
Fund Summary
U
Capital Project Funds
xs FY24 FY24 FY24 FY25
Z FY23 Original Amended Year End Adopted
Actual Budget Budget Estimate Budget
Revenues
Interest Earned $50,010 $0 $0 $6,278 $0
Total Revenues
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Expenditures
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Capital Improvements
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Public Works
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Drainage Improvements
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Facilities
Z a
Blackhawk Facility
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Total Expenditures
Other Financing Sources (Uses)
Bond Proceeds
Premium On Bond Issuance
Bond Issue Costs
Operating Transfers In (Out)
$50,010 $0 $0 $6,278 $0
$0
$0
$0
$0
1,777,908
0
74,637
74,637
$1,777,908 $0 $74,637 $74,637
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
$0
$0
0
0
0
Total Other Financing Sources (Uses)
$0
$O
$0
$0
$0
Increase (Decrease) In Fund Balance
Beginning Fund Balance
$(1,727,898)
$1,803,093
$0
$75,195
$(74,637)
$75,195
$(68,359)
$75,195
$0
$6,836
Ending Fund Balance $75,195 $75,195 $558 $6,836 $6,836
*
* This fund is used to record expenditures resulting from round one of the General Obligations Bonds authorized in November 2019. Remaining
w V) funds will be used towards additional projects or transferred to the Debt Service Fund to pay down debt.
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84
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
M
Capital Project Funds
2021 General Obligation
Bond Fund (257)
o Z
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Fund Summary
<o
FY24
FY24
FY24
FY25
mn
0
FY23
Original
Amended
Year End
Adopted
Z
Actual
Budget
Budget
Estimate
Budget
Revenues
Interest Earned
$183,046
$50,000
$50,000
$185,851
$50,000
Total Revenues
$183,046
$50,000
$50,000
$185,851
$50,000
Expenditures
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Capital Improvements
O D
Public Works
nz
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Drainage Improvements
$1,104,805
$2,338,693
$2,392,755
$54,062
$2,386,038
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Facilities
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New Fire Station & Training Field
1,822,437
0
66,657
66,657
0
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Public Safety Building Expansion
380,453
0
26,175
26,175
0
m
Total Expenditures
$3,307,695
$2,338,693
$2,485,587
$146,894
$2,386,038
Other Financing Sources (Uses)
Increase (Decrease) In Fund Balance
$(3,124,649)
$(2,288,693)
$(2,435,587)
$38,957
$(2,336,038)
Beginning Fund Balance
$6,009,728
$2,885,079
$2,885,079
$2,885,079
$2,924,036
Ending Fund Balance
$2,885,079
$596,386
$449,492
$2,924,036
$587,998
*
* This fund was set up to record expenditures resulting from round two of the General Obligation Bonds authorized in November 2019. The
remaining bonds will be used for the following:
Deepwood Flood Control
$2,386,038
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 85
$01,
Financial Summaries
Capital Project Funds
w
2023 General Obligation
Bond Fund (258)
0
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Fund Summary
0 >
00
xs
FY24
FY24
FY24
FY25
Z
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Interest Earned
$230,800
$900,000
$900,000
$1,096,817
$250,000
Total Revenues
$230,800
$900,000
$900,000
$1,096,817
$250,000
Expenditures
Capital Improvements
Public Works
Drainage Improvements
$0
$25,145,767
$9,436,509
$9,436,508
$16,109,259
Total Expenditures
$0
$25,145,767
$9,436,509
$9,436,508
$16,109,259
Other Financing Sources (Uses)
Bond Proceeds
$29,775,000
$0
$0
$0
0
Premium On Bond Issuance
541,134
0
0
0
0
Bond Issue Costs
(316,134)
0
0
0
0
Operating Transfers In (Out)
0
0
0
0
0
Total Other Financing Sources (Uses)
$30,000,000
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
$30,230,800
$(24,245,767)
$(8,536,509)
$(8,339,691)
$(15,859,259)
Beginning Fund Balance
$0
$30,230,800
$30,230,800
$30,230,800
$21,891,109
Ending Fund Balance
$30,230,800
$5,985,033
$21,694,291
$21,891,109
$6,031,850
*
* This fund was set up to record expenditures resulting from round three of the General Obligation Bonds authorized in November 2019. The
bonds will be used for the following:
Whitcomb Inline/Offline Detention
$14,609,259
Master Drainage Plan
$1,000,000
Lower CC & Dickinson Bayou Studies
$500,000
86 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
Capital Project Funds
M
Sidewalk Installation
Fund (160)
o Z
Fund Summary
<A
<o
FY24
FY24
FY24
FY25
mn
FY23
Original
Amended
Year End
Adopted
Z
Actual
Budget
Budget
Estimate
Budget
Revenues
Revenue
$0
$0
$0
$0
$0
Interest Earned
255
11
11
244
122
Total Revenues
$255
$11
$11
$244
$122
v „
Expenditures
D
Operating Transfers In (Out)
$0
$0
$0
$0
$0
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Q° D
Capital Improvements
0
0
0
0
0
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Total Expenditures
$0
$0
$0
$0
$0
0
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Increase (Decrease) In Fund Balance
$255
$11
$11
$244
$122
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Beginning Fund Balance
$5,859
$6,114
$6,114
$6,114
$6,358
m
Ending Fund Balance
$6,114
$6,125
$6,125
$6,358
$6,480
* Fund utilized to record revenue collected from developers and expenditures related to sidewalk development in Friendswood.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 87
$01,
Financial Summaries
Capital Project Funds
w
Park Land Dedication
Fund (164)
0
U '
Fund Summary
00
xs
FY24
FY24
FY24
FY25
Z
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Community Park Fees
$60,600
$50,000
$50,000
$69,600
$50,000
Other Program Fees
0
0
0
0
0
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Interest Earned
1,471
1,003
1,003
3,137
3,137
w
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Total Revenues
$62,071
$51,003
$51,003
$72,7370
$53,137
D a
Expenditure
a
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Operating Transfers In (Out)
$0
$0
$0
$0
$0
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Operating Equipment
4,093
0
0
0
0
Z a
Capital Improvements
20,358
0
34,500
34,500
0
z
Total Expenditures
$24,451
$0
$34,500
$34,500
$0
Increase (Decrease) In Fund Balance
$37,620
$51,003
$16,503
$38,237
$53,137
Beginning Fund Balance
$34,662
$72,282
$72,282
$72,282
$110,519
Ending Fund Balance
$72,282
$123,285
$88,785
$110,519
$163,656
*This fund is used to account for receipts from developers to build or enhance City parks. There are no planned projects for FY25.
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88 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
Capital Project Funds
U
Streets Improvement Fund (170)
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Fund Summary
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FY24
FY24
FY24
FY25
mn
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FY23
Original
Amended
Year End
Adopted
Z
Actual
Budget
Budget
Estimate
Budget
Revenues
Sales Taxes
$2,409,256
$2,287,500
$2,287,500
$2,322,980
$2,322,980
Interest Earned
151,899
122,250
122,250
223,970
223,970
Total Revenues
$2,561,155
$2,409,750
$2,409,750
$2,546,950
$2,546,950
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Expenditures
D
Operating Transfers In (Out)
$0
$0
$0
$0
$0
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Capital Improvements
774,308
3,727,555
805,342
805,342
3,727,555
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Total Expenditures
$774,308
$3,727,555
$805,342
$805,342
$3,727,555
o
Increase (Decrease) In Fund Balance $1,786,847 $(1,317,805) $1,604,408 $1,741,608 $(1,180,605)
Beginning Fund Balance $3,543,855 $5,330,702 $5,330,702 $5,330,702 $7,072,310
Ending Fund Balance $5,330,702 $4,012,897 $6,935,110 $7,072,310 $5,891,705
* Fund established in FY17 to record sales tax revenue collected for City streets maintenance and improvements. The following project is
scheduled for FY25:
Blackhawk Boulevard Phase II-C $3,727,555
City of Friendswood's sales tax rate increased from 7.75%to 8.25% with voter approval in May 2016. The 1/2 cent sales tax rate increase is
distributed in the following manner:
$0.00375 for Streets maintenance and improvements
$0.00125 for Economic Development improvements in the City's downtown area
The sales tax for street maintenance and improvements requires voter approval every four years. An election was held in May 2024 and the voters
reauthorized the sales tax for street maintenance and improvements for another fouryears expiring in May 2028.
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 89
Financial Summaries Capital Project Funds
w
Friendswood Downtown
Economic Development Improvement
0
U a
Fund (175)
Dw
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Fund Summary
Z
—
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenues
Sales Taxes
$803,085
$762,502
$762,502
$774,327
$774,327
w LO
Interest Earned
103,571
88,478
88,478
108,862
108,862
F U
Total Revenues
$906,656
$850,980
$850,980
$883,189
$883,189
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Expenditures
N >
Operating Transfers In (Out)
$16,000
$16,000
$16,000
$16,000
$16,000
Q J
Administrative Expenses
0
2,000
2,000
0
2,000
Z a
Capital Improvements
519,618
1,866,800
2,084,185
2,081,791
0
Z
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Total Expenditures
$535,618
$1,884,800
$2,102,185
$2,097,791
$18,000
Increase (Decrease) In Fund Balance
$371,038
$(1,033,820)
$(1,251,205)
$(1,214,602)
$865,189
Beginning Fund Balance
$2,931,622
$3,302,660
$3,302,660
$3,302,660
$2,088,058
Ending Fund Balance
$3,302,660
$2,268,840
$2,051,455
$2,088,058
$2,953,247
* Fund established in FY17 to record sales tax revenue collected for economic development improvements of the City's downtown area. There
are no planned projects for FY25.
City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax rate increase is
distributed in the following manner:
$0.00125 for Economic Development improvements in the City's downtown area
$0.00375 for Streets maintenance and improvements
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90 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
1776 Park Trust Fund
1776 Park Trust Fund
This fund was established in fiscal year 1979-80 to account for 1776 Park assets held by the City in a
trustee capacity. The 1776 Park land was donated to the City, along with $10,000. The funds are invested
and the interest earned is used to maintain the park.
The 1776 Park Trust Fund basis of budgeting is accrual and is the same as the basis of accounting used
in the Annual Comprehensive Financial Report with the following exceptions:
► Capital equipment and improvements are budgeted as an expense and reclassified for reporting
purposes.
► Depreciation is not budgeted.
1776 Park Trust Fund (701)
Fund Summary
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Other Financing Sources
Interest Earned
$408
$348
$348
$459
$459
Total Other Financing Sources
$408
$348
$348
$459
$459
Non -Operating Expenses
1776 Park Improvements
$0
$0
$0
$0
$0
Total Expenditures
$0
$0
$0
$O
$0
Increase (Decrease) In Fund Balance
$408
$348
$348
$459
$459
Beginning Fund Balance
$11,093
$11,501
$11,501
$11,501
$11,960
Ending Fund Balance
$11,501
$11,849
$11,849
$11,960
$12,419
*Of the fund balance total, $10,000 is principal amount donated to the City when this fund was established.
*
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 91
Financial Summaries
Enterprise Funds
o w Enterprise Funds
u The Enterprise Fundsare used to budget for the acquisition, operation and maintenance of governmental
LU
°o'o facilities and servicesthat are entirelyor predominantly self-supporting by user charges. The operations
F of the water and sewer system are budgeted in several funds but are accounted for in one Enterprise
Z Fund in the Annual Comprehensive Financial Report to reflect the results of operations similar to
private enterprise.
The accrual basis of accounting is used for reporting purposes in the Annual Comprehensive Financial
Report, whereby revenues are recognized in the period in which they are earned and expenses are
recognized in the period in which they are incurred. The basis of budgeting also uses the accrual basis
Ld
w with the following exceptions:
U
► Capital equipment and improvements are budgeted as an expense and reclassified for reporting
F purposes
U-)>
Q
u J ► Depreciation is not budgeted
-
Qn ► Debt Principal payments are budgeted as an expense and reclassified for reporting purposes
z
L ► Bond issuance costs are budgeted for the full amount in the year of the bond sale and reclassified
for reporting purposes
► Interfund transfers between the Enterprise Funds are budgeted as income and expense and
reclassified for reporting purposes
The budgeted Enterprise Funds include:
► Water and Sewer Operation Fund
► 2016 Water and Sewer Bond Construction Fund
► 2018 Water and Sewer Bond Construction Fund
► 2021 Water and Sewer Bond Construction Fund
► Water CIP/Impact Fee Fund
z► Sewer CIP/Impact Fee Fund
L, ► Water and Sewer Revenue Debt Service Fund
oa Water and Sewer Operation Fund
The Water and Sewer Operation Fund is used to budget income and expenses directly related to
a operations of the water and sewer system. The basis of budgeting is the accrual basis with the following
u exceptions:
o6
► Capital equipment and improvements are budgeted as an expense and reclassified for reporting
Q z purposes
w► Depreciation is not budgeted
o► Interfund transfers between the Enterprise Funds are budgeted as income and expense and
aLL
Z reclassified for reporting purposes
w-
0
Water and Sewer Bonds Construction Funds
The Water and Sewer Bond Construction Funds are used to account for proceeds from the sale of
water and sewer revenue bonds for system improvements. The basis of budgeting uses the accrual
basis with the following exceptions:
J Z
zo ► Capital equipment and improvements are budgeted as an expense and reclassified for reporting
w�
purposes
ao ► Depreciation is not budgeted
z
N ► Interfund transfers between the Enterprise Funds are budgeted as income and expense and
reclassified for reporting purposes
92 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Summaries
Enterprise Funds
Water and Sewer CIP/Impact Fee Funds
Q. z
The Water and Sewer CIP/Impact Fee Funds are used to account for impact fees assessed and collected ° o
on new development. The impact fees are transferred to the Water and Sewer Revenue Debt Service < o
Fund to make principal and interest payments on the water and sewer revenue debt issued to construct m n
new water system improvements. The basis of budgeting also uses the accrual basis with the following °
exceptions:
► Interfund transfers between the Enterprise Funds are budgeted as income and expense and
reclassified for reporting purposes
Water CIP/Impact Fee Fund
-0
The Water CIP/Impact Fee Fund is used to account for impact fees assessed and collected on new
m
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development. The impact fees are transferred to the Water and Sewer Revenue Debt Service Fund
n
to make principal and interest payments on the Water Revenue Debt issued to construct new water
A (,n
system improvements.
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Sewer CIP/Impact Fee Fund
cn n
`n C
The Sewer CIP/Impact Fee Fund is used to account for impact fees assessed and collected on new
m
development. The impact fees are transferred to the Water and Sewer Revenue Debt Service Fund
to make principal and interest payments on the Sewer Revenue Debt issued to construct new sewer
system improvements.
Water and Sewer Revenue Debt Service Fund
The Water and Sewer Revenue Debt Service Fund is used to account for payment of principal and
interest on all enterprise fund long-term debt ofthe City. The basis of budgeting uses the accrual basis
with the following exceptions:
► Debt Principal payments are budgeted as an expense and reclassified for reporting purposes
► Bond issuance costs are budgeted for the full amount in the year of the bond sale and reclassified
for reporting purposes
n
► Interfund transfers between the Enterprise Funds are budgeted as income and expense and
W
reclassified for reporting purposes
D
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 93
$01,
Financial Summaries
Enterprise Funds
w
Water and Sewer Operating Fund
(401)
0
'
U D:
Fund Summary
0 >
00
xs
FY24
FY24
FY24
FY25
Z
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Operating Revenues
Water Revenues
$10,479,062
$9,557,321
$9,557,321
$10,568,102
$10,885,145
Sewer Revenues
9,516,765
9,568,474
9,568,474
9,817,706
10,112,236
w V)
Administrative Fees
462,116
458,700
458,700
518,899
483,700
Lu
u
Sales of Water Meters
44,270
30,000
30,000
40,000
30,000
Miscellaneous
304,462
8,724
8,724
155,379
9,042
a
V)o6
Total Revenues
$20,806,675
$19,623,219
$19,623,219
$21,100,086
$21,520,123
Q J U
Operating Expenses
Z a
Finance
$732,168
$583,207
$621,010
$608,073
$648,477
Q
Z
Human Resources - Insurance
216,763
267,160
267,160
254,616
258,764
LL
Public Works
Administration
333,545
364,195
364,795
349,799
427,103
Water Utilities
895,427
994,365
1,013,267
979,870
1,037,008
Sewer Utilities
605,172
669,266
680,611
657,314
721,704
Water Operations**
3,285,248
3,612,700
3,798,557
4,422,943
6,231,513
Sewer Operations
3,134,705
3,804,071
6,418,257
6,577,824
4,156,427
Utility Customer Service
324,643
428,276
428,976
385,432
287,132
Engineering
491,598
619,514
619,514
511,961
584,984
Total Expenditures
$10,019,269
$11,342,754
$14,212,147
$14,747,832
$14,353,112
Operating Income
$10,787,406
$8,280,465
$5,411,072
$6,352,254
$7,167,011
Non -Operating Revenues (Expenses)
vLn
F
Interest Earned
$481,225
$412,224
$412,224
$597,083
$597,083
Z
wW
Other Non -Operating Revenue
104,354
0
0
0
0
F >
Capital Improvements
(1,661,642)
(300,000)
(3,759,073)
(3,759,073)
(1,300,000)
COLu a
Transfers (out)
(6,479,900)
(8,005,206)
(8,022,160)
(8,022,160)
(8,073,256)
0
Total Non -Operating
$(7,555,963)
$(7,892,982)
$(11,369,009)
$(11,184,150)
$(8,776,173)
J
F
Net Income/(Loss)
$3,231,443
$387,483
$(5,957,937)
$(4,831,896)
$(1,609,162)
Q
Beginning Working Capital
$14,612,731
$17,844,174
$17,844,174
$17,844,174
$13,012,278
U
od
Ending Working Capital
$17,844,174
$18,231,657
$11,886,237
$13,012,278
$11,403,116
J Z
Q 0 * The projected working capital at September 30, 2024 is $13.0 million. The balance includes a 90-day operating reserve of $2.5 million, as set
w Q forth in the City's financial policies. The reserve is designed "to protect the City utilityfund's creditworthiness as well as its financial position
from unforeseeable emergencies." The policies state "additional undesignated funds will be allowed to accumulate in a fund designated for
Q 0 future utility/operating capital improvements."
LL
w Z **Increase in current year budget is related to the partial funding of City of Houston Cash Call # 6 for the 42" SETL in the water operations
p budget
Water and Sewer Fund retained earnings designations/commitments are as follows:
City of Houston Raw Water System Buy -In $3,500,000
Contingency for Possible Future 36" and 42" Distribution
Line Repairs $100,000
J Z
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94 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
Enterprise Funds
U
2016 Water and Sewer Bond
Construction
Fund (420)
o Z
Fund Summary
<A
<o
FY24
FY24
FY24
FY25
mn
0
FY23
Original
Amended
Year End
Adopted
Z
Actual
Budget
Budget
Estimate
Budget
Non -Operating Revenues
Interest Earned
$64,351
$0
$0
$67,640
$0
Transfers From W&S Revenue Debt
0
0
0
0
0
Bond Proceeds
0
0
0
0
0
v„
Miscellaneous
0
0
0
0
0
O D
Total Revenues
$64,351
$0
$0
$67,640
$0
< �
Q° D
Capital Financing Activities
v F_
Capital Improvements
A (n
n z
m C
Public Works
<
Distribution System Improvements (Water)
$212,955
$995,689
$942,853
$942,853
$0
m
Collection System Improvements (Sewer)
0
0
422,233
422,233
0
Total Expenditures
$212,955
$995,689
$1,365,086
$1,365,086
$0
Non -Operating Expenses
Transfers In (Out)
$0
$0
$0
$0
$0
Total Non -Operating Expenses
$0
$0
$0
$0
$0
'
Increase (Decrease) In Fund Balance $(148,604) $(995,689) $(1,365,086) $(1,297,446) $0
Beginning Fund Balance $1,472,944 $1,324,340 $1,324,340 $1,324,340 $26,894
Ending Fund Balance $1,324,340 $328,651 $(40,746) $26,894 $26,894
* 2016 Water & Sewer Bond Construction Fund established upon the issuance of the 2016 Water & Sewer Revenue bonds. Remaining funds will
be either used for additional projects or transferred to the Water and Sewer Revenue Debt Service Fund to pay down debt.
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 95
$01,
Financial Summaries
Enterprise Funds
2018 Water and Sewer Bond Construction Fund (421)
Fund Summary
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Non -Operating Revenues
Interest Earned
$236,179
$25,000
$25,000
$108,285
$0
Bond Proceeds
0
0
0
0
0
Premium on Bonds
0
0
0
0
0
Total Revenues
$236,179
$25,000
$25,000
$108,285
$0
Capital Financing Activities
Capital Improvements
Public Works
Buildings
$2,106,576
$0
$173,295
$173,295
$0
Distribution System Improvements (Water)
617,510
0
44,464
44,464
0
Collection System Improvements (Sewer)
1,662,837
1,444,957
1,561,399
1,966,399
0
Total Expenditures
$4,386,923
$1,444,957
$1,779,158
$2,184,158
$0
Non -Operating Expenses
Bond Issue Costs
$0
$0
$0
$0
$0
Transfers Out
0
0
0
0
0
Total Non -Operating Expenses
$0
$0
$0
$0
$0
Increase (Decrease) In Fund Balance
$(4,150,744)
$(1,419,957)
$(1,754,158)
$(2,075,873)
$0
Beginning Fund Balance
$6,283,483
$2,132,739
$2,132,739
$2,132,739
$56,866
Ending Fund Balance
$2,132,739
$712,782
$378,581
$56,866
$56,866
*
*2018 Water & Sewer Bond Construction Fund established upon the issuance of the 2018 Water & Sewer Revenue bonds. Remaining funds will
be either used for additional projects or transferred to the
Water and Sewer
Revenue Debt Service
Fund to pay down debt.
96 Annual Adopted Budget. 2024 - 2025 ► City of Friendswood
Financial Summaries
Enterprise Funds
M
2021 Water and Sewer Bond Construction
Fund (422)
o Z
Fund Summary
<A
<o
FY24
FY24
FY24
FY25
mn
0
FY23
Original
Amended
Year End
Adopted
z
Actual
Budget
Budget
Estimate
Budget
Non -Operating Revenues
Interest Earned
$574,112
$360,000
$360,000
$524,895
$0
Bond Proceeds
0
0
0
0
0
Premium on Bonds
0
0
0
0
0
v„
Total Revenues
$574,112
$360,000
$360,000
$524,895
$0
O D
Capital Financing Activities
nz
< n
Q° D
Capital Improvements
v F_
Public Works
A (n
On z
m C
Distribution System Improvements (Water)
$2,046,651
$3,519,775
$5,107,358
$5,107,358
$2,700,000
n
Collection System Improvements (Sewer)
40,000
4,467,054
5,070,247
5,070,247
0
C
m
Total Expenditures
$2,086,651
$7,986,829
$10,177,605
$10,177,605
$2,700,000
Non -Operating Expenses
Bond Issue Costs
$0
$0
$0
$0
$0
Transfers Out
0
0
0
0
0
Total Non -Operating Expenses
$0
$0
$0
$0
$0
'
Increase (Decrease) In Fund Balance $(1,512,539) $(7,626,829) $(9,817,605) $(9,652,710) $(2,700,000)
Beginning Fund Balance $14,068,259 $12,555,720 $12,555,720 $12,555,720 $2,903,010
Ending Fund Balance $12,555,720 $4,928,891 $2,738,115 $2,903,010 $203,010
* 2021 Water & Sewer Bond Construction Fund established upon the issuance of the 2021 Water & Sewer Revenue bonds. Below is a list of water
and sewer projects with estimated costs that will be funded with the remaining funds:
City of Houston - 42" Southeast Transmission Line Cash Call # 8 $2,700,000
Remaining funds will be either used for additional projects or transferred to the Water and Sewer Revenue Debt Service Fund to pay down
debt.
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 97
$01,
Financial Summaries
Enterprise Funds
w
Water CIP/Impact Fee
Fund (480)
0
Ua
'
D LU
Fund Summary
0 >
00
xs
FY24
FY24
FY24
FY25
Z
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Non -Operating Revenues
Impact Fees
$165,147
$105,525
$105,525
$150,197
$192,625
Interest Earned
1,613
400
400
3,810
4,475
w w
Miscellaneous
0
0
0
0
0
Ln
Fu
Total Non -Operating Revenues
$166,760
$105,925
$105,925
$154,007
$197,100
D a
a
Non -Operating Expenses
N o6
Transfers Out
$200,000
$0
$0
$0
$150,000
Q U
Total Non -Operating Expenses
$200,000
$0
$0
$0
$150,000
Z a
Increase (Decrease) In Fund Balance
$(33,240)
$105,925
$105,925
$154,007
$47,100
z
Beginning Fund Balance
$67,721
$34,481
$34,481
$34,481
$188,488
Ending Fund Balance
$34,481
$140,406
$140,406
$188,488
$235,588
*The increase in Fund Balance is a result of no transfers being made to cover Water and Sewer Revenue debt payments in FY24. All debt
payments were made by the Water and Sewer operating fund in FY24.
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98 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
U
Enterprise Funds
Sewer CIP/Impact Fee Fund (580)
o Z
Fund Summary
<A
<o
FY24
FY24
FY24
FY25
mn
0
FY23
Original
Amended
Year End
Adopted
z
Actual
Budget
Budget
Estimate
Budget
Non -Operating Revenues
Impact Fees
$322,538
$211,500
$211,500
$285,025
$408,813
Interest Earned
2,940
1,500
1,500
6,428
7,030
Miscellaneous
0
0
0
0
0
v„
Total Non -Operating Revenues
$325,478
$213,000
$213,000
$291,453 MpM
$415,843
O D
Non -Operating Expenses
nz
< n
Q° D
Transfers Out
$450,000
$0
$0
$0
$300,000
v F_
A (n
Total Non -Operating Expenses
$450,000
$0
$0
$0
$300,000
n Z
Increase (Decrease) In Fund Balance
$(124,522)
$213,000
$213,000
$291,453
$115,843
m C
o n
Beginning Fund Balance
$169,989
$45,467
$45,467
$45,467
$336,920
m
Ending Fund Balance
$45,467
$258,467
$258,467
$336,920
$452,763
*The increase in Fund Balance is a result of no transfers being made to cover Water and Sewer Revenue debt payments in FY24. All debt
payments were made by the Water and Sewer operating fund in FY24.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 99
$01,
Financial Summaries
Enterprise Funds
w
Water and Sewer Revenue Debt Service
Fund (490)
0
>
U G'
Fund Summary
0 >
00
xs
FY24
FY24
FY24
FY25
Z
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Non -Operating Revenues
Interest Earned
$90,224
$78,300
$78,300
$109,042
$109,042
Transfers In
5,326,100
5,322,775
5,322,775
5,322,775
5,327,075
w LO
Total Revenues
$5,416,324
$5,401,075
$5,401,075
$5,431,817
$5,436,117
v
Non -Operating Expenses
D a
Debt Service
a
N o6
Principal
$3,225,000
$3,345,000
$3,345,000
$3,345,000
$3,485,000
>
J
Q J
Interest
2,096,600
1,973,275
1,973,275
1,973,275
1,837,125
Z°
Issuance Costs
0
0
0
0
0
Q
Z
Fiscal Agent Fees
4,500
4,500
4,500
4,477
4,950
LL
Transfers Out
0
0
0
0
0
Total Expenditures
$5,326,100
$5,322,775
$5,322,775
$5,322,752
$5,327,075
•
Increase (Decrease) In Fund Balance
$90,224
$78,300
$78,300
$109,065
$109,042
Beginning Fund Balance
$2,840,992
$2,931,216
$2,931,216
$2,931,216
$3,040,281
Ending Fund Balance
$2,931,216
$3,009,516
$3,009,516
$3,040,281
$3,149,323
100 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
Vehicle
Fund
Vehicle Replacement Fund
This internal service fund was established in fiscal year 2001-02 with startup funds, in the amount of
$120,188, from the General Fund which were repaid in fiscal years 2002-03 and 2003-04. Ownership
of all City vehicles was transferred from the departments to the Vehicle Replacement Fund with the
following exclusions:
1. Vehicles purchased for use by the Friendswood Volunteer Fire Department
2. Vehicles costing in excess of $50,000
Criteria used to determine the replacement schedule is vehicle type, usage type, average annual
mileage and maintenance costs. Replacement schedule is as follows:
Life
(Years) Vehicle Types
3-4 Police Patrol Vehicles
6-8 Police Non -Patrol
10 Cars, Light Trucks, SUVs
1s Heavy Duty Trucks, Vans, Coaches
Since the plan's inception in 2007-02, vehicle replacement costs have increased with some
exceeding the $50,000 threshold for inclusion in the plan. As a result, the Vehicle Replacement
Plan and Vehicle Replacement Fund are under review for necessary revisions.
The Vehicle Replacement Fund basis of budgeting is accrual and is the same as the basis of accounting
used in the Annual Comprehensive Financial Report with the following exceptions:
► Capital equipment and improvements are budgeted as an expense and reclassified for reporting
purposes
► Depreciation is not budgeted
► Interfund transfers between the Enterprise Funds are budgeted as income and expense and
reclassified for reporting purposes
QoZ
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 101
$01,
Financial Summaries
Vehicle
Fund
Vehicle Replacement Fund (301)
Fund Summary
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Operating Revenue
Department Lease Revenues
$998,340
$1,112,395
$1,112,395
$1,112,395
$1,155,526
Transfer From Other Funds
9,467
0
16,954
16,954
0
Asset Disposition
48,375
0
0
79,805
0
Insurance Reimbursements
32,531
0
20,625
20,625
0
Miscellaneous
2,693
0
0
0
0
Interest Earned
34,578
28,550
28,550
50,259
50,259
Total Revenues $1,125,984 $1,140,945 $1,178,524 $1,280,038 $1,205,785
Operating Expenses
Vehicle Replacement Plan
Vehicles & Equipment $953,297 $422,420 $682,626 $654,136 $777,500
Non -Operating Expenses
Transfers Out 0 0 0 0 0
Total Expenditures
$953,297
$422,420
$682,626
$654,136
$777,500
Operating Income
$172,687
$718,525
$495,898
$625,902
$428,285
Beginning Retained Earnings
$3,275,993
$3,448,680
$3,448,680
$3,448,680
$4,074,582
Ending Retained Earnings
$3,448,680
$4,167,205
$3,944,578
$4,074,582
$4,502,867
* The net value of the assets (vehicles & equipment
in the fleet) included in retaining earnings is approximately $2,585,712.
This year's budget includes the following vehicle
replacements:
7 Police Department (I -CID, 6-Patrol)
2 Public Works (1-Streets,1-Sewer Utilities)
102 Annual Adopted Budget. 2024 - 2025 ► City of Friendswood
0
Financial Summaries
Revenue Summary Chart and Schedules by Fund
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Revenue Summary Chart by Fund
The adopted revenue budget for fiscal year 2024-25 reflects a conservative approach, using prior year
actual estimates as the basis for most revenue sources projections and anticipated impact of utility
rate design changes.
FY25 Adopted Budget Revenues - All Funds
$93,583,923
(includes inter -fund transfers)
Water & Sewer Fund $22,11 7,206 24%
1 776 Pk Trust $459 0%
Economic Dev Improvement $883,189 1%
Street Improvements $2,546,950 3%
Park Land Dedication $53,1 37 0% M
Sidewalk Installation $122 0%�—
G.O. Bonds $300,000 0%
Tax Debt Service $6,032,232 6% ---
Municipal Court Fund $63,400 0%
FVFD Donation Fund $161,257 0%/
Coronavirus State & Local Fiscal I
Recovery $10,206,090 11%
CDBG-DR GALV CO. $2,189,277 2%�
PIF Funds $4,448 0%
CIP/ Impact Fees $197,100 0%
Sewer CIP/ Impact Fees $41 5,843 0%
W/S Revenue Debt $5,436,117 6%
Vehicle Replacement Plan $1,205,785 1%
General Fund $41,771,311 45%
104
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Financial Summaries Revenue Summary Chart and Schedules
Fund
Revenue Schedules
001 - General Fund
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
Current Property Taxes
$18,110,506
$19,061,076
$19,061,076
$19,177,619
$21,829,396
Delinquent Property Taxes
12,290
50,000
50,000
47,978
50,000
Sales Tax
9,637,022
9,150,001
9,150,001
9,291,919
9,291,919
TNMPCO Franchise
1,144,020
1,108,800
1,108,800
1,139,298
1,139,298
HL&P Franchise
139,194
142,911
142,911
142,011
142,011
Municipal Row Access Fees
33,161
35,400
35,400
47,926
47,926
Entex Franchise
323,225
331,313
331,313
277,478
277,478
Cable Franchise
387,247
392,669
392,669
377,367
377,367
PEG Fees
98,206
0
0
94,737
0
Waste Connections TX Franchise
110,636
101,710
101,710
106,617
106,617
Mixed Drink Tax
80,506
77,372
77,372
85,569
87,281
Taxes
$30,076,013
$30,451,252
$30,451,252
$30,788,519
$33,349,293
Wrecker Permits
$100
$95
$95
$100
$100
Alcoholic Beverage Permit
9,700
14,000
14,000
9,484
11,747
Peddler Permits
105
0
0
10
0
Noise Ordinance Permit
90
0
0
0
0
Animal Establishment Permit
0
0
0
25
0
App Fee -Well Drill Permit
0
0
0
500
0
After Hours Inspection
200
100
100
200
100
Building Permits
480,957
403,648
403,648
553,782
465,387
Electric Permits
53,868
49,335
49,335
28,469
57,549
Plumbing Permits
43,392
45,714
45,714
23,178
49,649
Development Permits
175
300
300
2,633
200
Air Conditioning Permits
31,900
29,948
29,948
18,980
32,890
Plan Inspection Fees
167,084
123,204
123,204
179,117
148,389
Re Inspection Fees
980
1,600
1,600
2,427
1,471
Sign Permits
10
0
0
130
0
Alarm Permits
60,873
79,757
79,757
56,351
72,056
Banner Permit Fee
275
250
250
150
250
Animal Licenses
580
644
644
440
657
Metricom Inc Agreement
4,948
4,929
4,929
6,523
6,523
Licenses And Permits
$855,237
$753,524
$753,524
$882,499
$846,968
Bureau Of Justice Grants
5,695
0
0
3,180
0
FEMA Grants
164,121
0
0
0
0
Homeland Security Grants
11,158
0
0
0
0
Tx State Library Grants
4,017
0
0
0
0
Criminal Justice Division
69,070
76,908
76,908
69,864
76,908
Law Enforcement Training
4,038
4,275
9,989
10,401
4,275
Emergency Mgmt Division
0
0
0
0
0
Local Governments
40,204
90,709
90,709
85,313
96,712
Harris County
1,200,000
0
187,500
187,500
0
Frwd Volunteer Fire Department
0
0
0
0
0
Friendswood ISD
424,196
664,531
689,131
687,365
463,943
Clear Creek ISD
34,626
35,400
35,400
35,400
0
Intergovernmental
$1,957,125
$871,823
$1,089,637
$1,079,023
$641,838
Credit Card Fees
$48,252
$53,870
$53,870
$57,427
$49,080
EMS Billing
0
0
0
0
1,000,035
Facility Security Fees
34,178
36,952
36,952
34,738
38,440
9.2
0�
<A
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Z
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 105
$01,
Financial Summaries
Revenue Summary Chart and Schedules by Fund
w
Revenue Schedules
0
~>
Ua
001 - General Fund
(continued)
0 >
00
xs
FY24
FY24
FY24
FY25
Z
FY23
Original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
Plat Fees
6,900
13,200
13,200
16,267
13,022
Commercial Site Plan
2,500
2,444
2,444
8,000
5,167
Rezoning Fees
2,600
2,100
2,100
1,867
1,889
Subdivision Variance Fee
0
0
0
0
0
LO
a w
Vacation Of Easement/R-O-W
0
300
300
0
300
�U
U 0
Zoning Compliance Cert
2,775
3,275
3,275
2,800
3,108
ry 0-
Construction Plan Review
3,000
4,000
4,000
0
4,000
Fo6
Bid Spec Documents
0
0
0
48
0
J U
_j
Animal Cntrl/Shelter Fees
38
5o
So
0
0
U
Z a
Animal Adoption Fees
450
Soo
Soo
67
100
Z
Swimming Pool Fees
81,256
78,795
78,795
77,729
77,729
Recreation Program/Events
12,715
23,000
23,000
23,000
23,000
Amphitheater Rental Fees
331
Soo
Soo
0
Soo
Concession Agreements
1,199
899
899
300
300
•
Lake Friendswood Fees
325
0
0
250
0
Sports Complex Fees
15,224
14,315
14,315
12,084
12,084
Stevenson Park Fees
125
100
100
430
100
Pavilion Fees
32,223
31,273
31,273
34,199
34,199
Gazebo Fees
725
750
7S0
600
600
Leavesley Park Fees
23,636
24,492
24,492
30,482
30,482
Activity User Fee
600
460
460
4,675
458
Non-Residental Fee
3,275
3,150
3,150
3,075
3,075
League Fees -Adult
38,767
37,295
37,295
36,753
36,753
w cn
U Z
>
Summer Day Camp
156,720
380,134
205,050
151,050
228,108
w
w 7
Aerobic Class Fees
25,719
26,412
26,412
22,635
22,635
m LU
>
Other Fees
1,465
0
0
300
0
L a
Library Fees
1,921
0
0
1,965
0
Other Program Fees
22,125
22,690
22,690
24,064
24,064
J
F
Booth Fees
14,895
16,040
16,040
14,500
14,895
a
Q
Fun Run Receipts/Donation
18,926
24,926
24,926
16,220
24,926
o6
Sponsorship Fees
49,150
7,000
23,000
37,900
7,000
Parks & Rec Fees
0
0
0
27,447
750
Q O
Charges For Services
$602,015
$808,922
$649,838
$640,872
$1,656,799
Z Q
Court Fines And Fees
$677,795
$743,726
$743,726
$875,757
$789,342
LLj
Warrantless Arrest (Af)
20,415
24,863
24,863
25,386
25,371
Q OLL
Warrantless Arrest (Capwar)
47,233
42,431
42,431
42,837
45,924
ujZ
Child Safety (CS)
2,256
2,085
2,085
2,916
2,686
Traffic Fee (TFC)
6,029
7,843
7,843
6,871
7,827
Harris Co Child Safety
12,150
12,383
12,383
11,467
12,542
Administrative Fee - DPTS
1,793
2,014
2,014
1,730
2,138
10%Tp-CourtAdm(35)
7,846
9,472
9,472
9,076
11,134
J Z
40%Tp - City Funds (35)
939
3,357
3,357
855
1,758
Q 0
Jury Fee $3
3
0
0
0
0
L
State Traffic(S%City)
4,006
5,113
5,113
4,441
5,157
LLi J ry
City'S 10% CJF
1
0
0
0
0
a Z
Consolidated Court Cost-10%Adm
38,847
33,673
33,673
30,801
34,720
N
Library
7,927
7,000
7,000
7,504
7,504
106 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries Revenue Summary Chart and Schedules by Fund
Revenue Schedules
o Z
001 - General Fund
(continued)
<A
m0
<C
_c
FY24
FY24
FY24
FY25
mn
0
FY23
Original
Amended
Year End
Adopted
z
Account Description
Actual
Budget
Budget
Estimate
Budget
False Alarms
6,896
26,918
26,918
0
19,495
Fines
$834,136
$920,878
$920,878
$1,019,641
$965,598
Investments
$39,794
$62,491
$62,491
$72,721
$69,785
Texpool
100,956
97,802
97,802
118,204
113,432
Texas Class
20,056
19,534
19,534
23,206
22,269
v m
0 Z
r D
Tx Class GOVT
350,563
328,381
328,381
448,307
430,207
< n
Checking Accounts
30,673
31,858
31,858
48,177
46,232
D
Marking Invest To Market
70,902
0
0
0
0
A
Interest Revenue
$612,944
$540,066
$540,066
$710,615
$681,925
O C
Tower Rental Fees
63,416
139,795
139,795
99,243
99,243
n
Cr) C
GASB 87-Lease Revenue
66,817
0
0
0
0
A
m
Lease Revenue
0
0
0
0
0
Misc Receipts
3,803
0
815
16,254
0
Opioid Abatement
44,052
0
0
8,570
0
Dispatching Services
14,000
0
0
0
0
Intermodal Permit Funds
2,952
0
0
6,204
0
'
•
Admin Fee -Child Support
857
1,040
1,040
940
940
Recycling Receipts
239
685
2,937
2,388
605
Refuse Admin Fee
241,206
240,17S
240,175
262,152
262,152
Admin Fees-Misc Receipts
1,967
1,416
1,416
1,799
1,852
Late Fee -Alarm Permit
100
80
80
20
80
Return Check Fee
0
0
0
0
0
Reimbursements
214,964
5,000
5,000
5,175
5,000
Sp p
Insurance
65,685
0
31,524
58,028
0
m
PY Insurance Reimb
3,998
0
0
0
0 M()
Prior Period Expenditures
11,994
0
0
24,303
0
D <
Purchasing Rebates
23,703
25,000
25,000
23,962
25,000 Ma
m
Prior Year Revenue
(1,801)
0
0
(606)
0
z
0
Documents
3,615
671
671
4,593
1,837
m
Donations
87,039
5,000
50,721
49,379
0
m
z
Sr Program Donations
25,435
20,000
20,000
32,915
20,000
Miscellanous Receipts
$874,041
$438,862
$519,174
$595,319
$416,709
Trans from W&S Fund
$1,803,800
$2,682,431
$2,682,431
$2,682,431
$3,196,181 M_n
Trans from FDEDC Fund
16,000
16,000
16,000
16,000
16,000
0 D
�0
Gain/Loss on Sale of Fixed Assets
7,400
0
0
0
0
A
D
Sale of City Property
10,781
0
0
5,936
0
m
Capital Lease Proceeds
514,000
0
0
0
0
O D
Other Financing Sources
$2,351,981
$2,698,431
$2,698,431
$2,704,367
$3,212,181
r
General Fund Total Revenues
$38,163,492
$37,483,758
$37,622,800
$38,420,855
$41,771,311
Z Ln
C
0�
m
3m
m
0z
ZD
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 107
$01,
Financial Summaries
Revenue Summary Chart and Schedules by Fund
w
Revenue Schedules
0
D LU
Other Funds
Dw
o>
00
a xs
FY24
FY24
FY24
FY25
z
FY23
Original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
101 - Police Seizure Federal
Investments
$804
$270
$270
$194
$194
Texpool
487
180
180
245
245
w w
Texas Class
97
60
60
48
48
Ln
u
TX Class GOUT
1,623
900
900
915
915
D a
a
Checking Accounts
150
60
60
95
95
No6
Marking Invest to Market
255
0
0
0
0
Q U
Interest Revenue
$3,416
$1,470
$1,470
$1,497
$1,497
Z a
Total Police Seizure Federal
$3,416
$1,470
$1,470
$1,497
$1,497
Q
z
102 - Police Seizure State
Seized Revenues -State
$5,060
$0
$0
$6,307
$0
Seized Revenues - County
0
0
0
1,176
0
•
Intergovernmental Revenue
$5,060
$0
$0
$7,483
$0
Investments
$528
$326
$326
$328
$328
Texpool
417
386
386
550
550
Texas Class
83
77
77
108
108
TX Class GOUT
1,623
1,847
1,847
915
915
Checking Accounts
122
121
121
213
213
Marking Invest to Market
295
0
0
0
0
Interest Revenue
$3,068
$2,757
$2,757
$2,114
$2,114
Total Police Seizure State
$8,128
$2,757
$2,757
$9,597
$2,114
vLn
r
103 - Federal Treasury
z
wLU
Investments
$163
$96
$96
$87
$87
F >
Texpool
123
115
115
141
141
COLU 0
Texas Class
24
23
23
28
28
n a
TX Class GOUT
422
379
379
527
527
J
F
Checking Accounts
36
36
36
54
54
Q.
Marking Invest to Market
86
0
0
0
0
U
od
Interest Revenue
$854
$649
$649
$837
$837
Total Federal Treasury
$854
$649
$649
$837
$837
J
Q 0
123 - 2017 Community Development Block Grant -Disaster Recovery (Harris Co.) Fund
LFederal
Government
$3,131,817
$471,560
$471,560
$477,023
$0
� a
Intergovernmental Revenue
$3,131,817
$471,560
$471,560
$477,023
$0
wLL
Z
Trans from General Fund
$6,868
$0
$0
$0
$0
r)
Other Financing Sources
$6,868
$0
$0
$0
$0
Total 2017 CDBG-DR (Harris Co.) Fund
$3,138,685
$471,560
$471,560
$477,023
$0
124 - 2017 Community Development Block Grant -Disaster Recovery (Galveston Co.) Fund
Federal Government
$626,044
$2,745,386
$2,745,386
$131,685
$2,181,797
Intergovernmental Revenue
$626,044
$2,745,386
$2,745,386
$131,685
$2,181,797
J Z
Q 0
Lease Revenue
$1,682
$0
$0
$12,687
$7,480
U
Total 2017 CDBG-DR (Galveston Co.) Fund
$627,726
$2,745,386
$2,745,386
$144,372
$2,189,277
ary
0
125 - 2021 Coronavirus State and Local Fiscal Recovery
LL
az
�
Federal Government
$0
$10,003,026
$10,003,026
$0
$10,003,026
N
Intergovernmental Revenue
$0
$10,003,026
$10,003,026
$0
$10,003,026
Investments
$24,862
$19,402
$19,402
$42,950
$21,046
108
Annual Adopted
Budget. 2024 -
2025 ► City of
Friendswood
Financial Summaries Revenue Summary Chart and Schedules by Fund
Revenue Schedules
Other Funds (continued)
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
Texpool
61,264
28,635
28,635
69,800
34,202
Texas Class
12,185
5,733
5,733
13,715
6,720
TX Class GOUT
210,336
94,230
94,230
260,958
127,870
Checking Accounts
17,971
8,979
8,979
26,992
13,226
Marking Invest to Market
42,821
0
0
0
0
Interest Revenue
$369,439
$156,979
$156,979
$414,415
$203,064
Total Coronavirus State and Local Fiscal Recovery
$369,439
$10,160,005
$10,160,005
$414,415 $10,206,090
131 - FVFD Donation Fund
Investments
$1,051
$1,646
$1,646
$1,639
$1,311
Texpool
2,904
2,843
2,843
2,354
1,883
Texas Class
578
569
569
463
370
TX Class GOUT
9,921
9,327
9,327
8,687
6,949
Checking Accounts
861
897
897
930
744
Marking Invest to Market
1,898
0
0
0
0
Interest Revenue
$17,213
$15,282
$15,282
$14,073
$11,257
Donations
$183,494
$190,000
$190,000
$172,986
$150,000
Miscellaneous Receipts
$183,494
$190,000
$190,000
$172,986
$150,000
Capital Lease Proceeds
411,000
0
0
0
0
Other Financing Sources
$411,000
$0
$0
$0
$0
Total FVFD Donation Fund
$611,707
$205,282
$205,282
$187,059
$161,257
150 - Municipal Court Fund
Bldg Security Fund
$19,821
$17,700
$17,700
$22,383
$20,200
Technology Fund
16,440
16,000
16,000
18,441
18,000
Youth Diversion Fees
19,727
15,000
15,000
22,543
17,800
Jury Service Fees
394
300
300
450
400
Municipal Court Fees
$56,382
$49,000
$49,000
$63,817
$56,400
Investments
$485
$718
$718
$827
$835
Texpool
1,347
583
583
1,313
1,155
Texas Class
269
265
265
258
227
TX Class GOVT
4,539
4,272
4,272
4,273
4,336
Checking Accounts
403
421
421
508
447
Marking Invest to Market
806
0
0
0
0
Interest Revenue
$7,849
$6,259
$6,259
$7,179
$7,000
Total Municipal Court Fund
$64,231
$55,259
$55,259
$70,996
$63,400
160 - Sidewalk Install Fund
Investments
$6
$2
$2
$25
$13
Texpool
48
2
2
41
21
Texas Class
10
1
1
8
4
TX Class GOVT
152
5
5
154
76
Checking Accounts
14
1
1
16
8
Marking Invest to Market
25
0
0
0
0
Interest Revenue
$255
$11
$11
$244
$122
Total Sidewalk Install Fund
$255
$11
$11
$244
$122
164 - Park Land Dedication Fund
Community Parks
$0
$50,000
$50,000
$0
$50,000
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood
109
$01,
Financial Summaries
Revenue Summary Chart and Schedules by Fund
w
Revenue Schedules
0
~>
Ua
Other Funds (continued)
0 >
00
xs
FY24
FY24
FY24
FY25
z
FY23
Original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
PARK Fees -Effective FY13
60,600
0
0
69,600
0
Park Fees
$60,600
$50,000
$50,000
$69,600
$50,000
Investments
$81
$150
$150
$286
$287
w Ln
Texpool
238
175
175
534
535
Ln
v
Texas Class
47
35
35
105
105
D a
TX Class GOUT
839
588
588
2,005
2,005
a
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Checking Accounts
67
55
55
207
205
Q U J
Marking Invest to Market
199
0
0
0
0
Z a
Interest Revenue
$1,471
$1,003
$1,003
$3,137
$3,137
Q
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Total Park Land Dedication Fund
$62,071
$51,003
$51,003
$72,737
$53,137
170 - Street Improvements Fund
Sales Tax
$2,409,256
$2,287,500
$2,287,500
$2,322,980
$2,322,980
•
Taxes
$2,409,256
$2,287,500
$2,287,500
$2,322,980
$2,322,980
Investments
$10,513
$16,221
$16,221
$21,719
$21,719
Texpool
24,776
21,907
21,907
37,861
37,861
Texas Class
4,920
4,381
4,381
7,439
7,439
TX Class GOUT
86,028
72,852
72,852
142,276
142,276
Checking Accounts
7,225
6,889
6,889
14,675
14,675
Marking Invest to Market
18,437
0
0
0
0
Interest Revenue
$151,899
$122,250
$122,250
$223,970
$223,970
Total Street Improvements Fund
$2,561,155
$2,409,750
$2,409,750
$2,546,950
$2,546,950
LU u z
175 - Economic Development District Fund
wLU
Sales Tax
$803,085
$762,502
$762,502
$774,327
$774,327
Ln LU
F >
Taxes
$803,085
$762,502
$762,502
$774,327
$774,327
oa
Investments
$6,824
$13,656
$13,656
$11,486
$11,486
Texpool
17,110
15,565
15,565
18,424
18,424
J
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Texas Class
3,401
3,116
3,116
3,621
3,621
a
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TX Class GOUT
58,913
51,273
51,273
68,391
68,391
U
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Checking Accounts
4,990
4,868
4,868
6,940
6,940
Marking Invest to Market
12,333
0
0
0
0
J z
Q 0
Interest Revenue
$103,571
$88,478
$88,478
$108,862
$108,862
w Q
Total Economic Development District Fund
$906,656
$850,980
$850,980
$883,189
$883089
77
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201 - Tax Debt Service Fund
wLL
z
Current Property Taxes
$4,602,666
$6,092,175
$6,092,175
$6,142,175
$5,943,302
r)
Delinquent Property Taxes
25
15,000
15,000
12,000
15,000
Taxes
$4,602,691
$6,107,175
$6,107,175
$6,154,175
$5,958,302
Investments
$2,971
$5,033
$5,033
$7,694
$7,694
Texpool
7,031
7,469
7,469
12,119
12,119
Texas Class
1,397
1,489
1,489
2,376
2,376
J z
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TX Class GOVT
24,997
25,807
25,807
45,856
45,856
� 7
Checking Accounts
2,391
2,758
2,758
5,885
5,885
ap
Marking Invest to Market
4,984
0
0
0
0
LL
?
Interest Revenue
$43,771
$42,556
$42,556
$73,930
$73,930
V)
110 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
Revenue Summary Chart and Schedules by Fund
Revenue Schedules
o Z
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Other Funds (continued)
0
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FY24
FY24
FY24
FY25
mn
0
FY23
Original
Amended
Year End
Adopted
Z
Account Description
Actual
Budget
Budget
Estimate
Budget
Premium
4,470
0
0
0
0
Other Financing Sources
$4,470
$0
$0
$0
$0
Total Tax Debt Service Fund
$4,650,932
$6,149,731
$6,149,731
$6,228,105
$6,032,232
254 - 2016 G.O. Bond (Round 2) Fund
v m
Texas Class
$2,676
$0
$0
$2,394
$0
O D
Interest Revenue
$2,676
$0
$0
$2,394
$0
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Total 2016 G.O. Bond (Round 2) Fund
$2,676
$0
$0
$2,394
$0
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255 - 2017 G.O. Bond (Round 3) Fund
O� z
TX Class GOUT
12,842
0
0
15,963
0
me
<
Interest Revenue
$12,842
$0
$0
$15,963
$0
M m
Total 2017 C.O. Bond (Round 3) Fund
$12,842
$0
$0
$15,963
$0
256 - 2020 G.O. Improvement & Refunding Bond Fund
TX Class GOVT
$50,010
$0
$0
$6,278
$0
Interest Revenue
$50,010
$0
$0
$6,278
$0
Total 2020 C.O. Improvement & Refunding Bond
Fund
$50,010
$0
$0
$6,278
$0
257 - 2021 G.O. Improvement & Refunding Bond Fund
TX Class GOVT
$183,046
$50,000
$50,000
$185,851
$50,000
Interest Revenue
$183,046
$50,000
$50,000
$185,851
$50,000
Total 2021 G.O. Improvement & Refunding Bond
Fund
$183,046
$50,000
$50,000
$185,851
$50,000
258 - 2023 G.O. Improvement Bond Fund
Sp p
TX Class GOVT
$230,800
$900,000
$900,000
$1,096,817
$250,000
D W
Interest Revenue
$230,800
$900t000
$900,000
$1,096,817
$250,000
v�
Bond Proceeds
$29,775,000
$0
$0
$0
$0
m
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Premium
541,134
0
0
0
0
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Other Financing Sources
$30,546,934
$900t000
$900,000
$1,096,817
$250,000
A
0
Total 2023 C.O. Improvement Bond Fund
$30,546,934
$900,000
$900,000
$1,096,817
$250,000
K
301 - Vehicle Replacement Fund
m
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Investments
$2,275
$588
$588
$4,857
$4,857
Texpool
5,760
5,248
5,248
8,490
8,490
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Texas Class
1,145
1,051
1,051
1,668
1,668
0 D
TX Class GOVT
19,795
17,244
17,244
31,952
31,952
3
Checking Accounts
1,683
1,644
1,644
3,292
3,292
Z
Marking Invest to Market
3,920
2,775
2,775
0
0
Z D
Interest Revenue
$34,578
$28,550
$28,550
$50,259
$50,259
r
Lease Revenue
$998,340
$1,112,395
$1,112,395
$1,112,395
$1,155,526
MISC Receipts
2,693
0
0
0
0
Insurance
32,531
0
20,625
20,625
0
Trans from General Fund
9,467
0
0
0
0
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Trans from W/S Fund
0
0
16,954
16,954
0
O a
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Gain/Loss on Sale of Fixed Assets
48,375
0
0
79,805
0
r
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Other Financing Sources
$1,091,406
$1,112,395
$1,149,974
$1,229,779
$1,155,526
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Total Vehicle Replacement Fund
$1,125,984
$1,140,945
$1,178,524
$1,280,038
$1,205,785
D
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 111
$01,
Financial Summaries
Revenue Summary Chart and Schedules by Fund
w
Revenue Schedules
0
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Other Funds (continued)
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xs
FY24
FY24
FY24
FY25
Z
FY23
original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
401 - Water & Sewer (W&S) Fund
FEMA Grants
$79,646
$0
$0
$0
$0
Local Grants
24,708
0
0
0
0
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Intergovernmental Revenue
$104,354
$0
$0
$0
$0
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Credit Card Fees
$200,962
$192,000
$192,000
$221,026
$220,000
D a
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Single FMLY Res
7,480,753
6,699,348
6,699,348
7,452,655
7,676,235
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Single Commercial
725,293
696,256
696,256
764,306
787,235
>
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Multi FMLY Res
696,015
752,337
752,337
641,644
660,893
Z a
Multi Commercial
113,247
110,196
110,196
109,665
112,955
Q
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Sprinkler Only
1,290,378
1,152,417
1,152,417
1,394,723
1,436,565
LL
Other
173,376
146,767
146,767
205,109
211,262
Single FMLY Res
8,325,765
8,366,290
8,366,290
8,647,647
8,907,076
Single Commercial
543,083
525,247
525,247
580,071
597,473
'
Multi FMLY Res
529,510
572,986
572,986
481,510
495,956
Multi Commercial
76,973
75,488
75,488
64,386
66,317
Other
41,434
28,463
28,463
44,092
45,414
Charges for Services
$20096,789
$19,317,795
$19,317,795
$20,606,834
$21,217,381
Investments
$31,793
$62,033
$62,033
$61,692
$61,692
Texpool
79,672
72,725
72,725
100,775
100,775
Texas Class
15,837
14,555
14,555
19,801
19,801
TX Class GOVT
274,568
240,079
240,079
375,476
375,476
v F
Checking Accounts
23,323
22,832
22,832
39,339
39,339
Z
w W
Marking Invest to Market
56,032
0
0
0
0
F >
Interest Revenue
$481,225
$412,224
$412,224
$597,083
$597,083
oa
MISC Receipts
$295,010
$0
$0
$0
$0
Admin Fee -Child Support
201
0
0
174
0
J
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Admin Fees
221,548
220,000
220,000
248,242
220,000
a
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Same Day Service Fee
7,650
7,000
7,000
4,501
4,500
U
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Disconnect/Reconnect Fee
25,325
35,000
35,000
39,168
35,000
Tampering Fee
1,800
2,000
2,000
1,334
1,500
Q 0
Pulled Meter Fees
800
200
200
200
200
w Q
Broken Lock Fee
120
0
0
0
0
77
� a
Meter Replacement Fee
0
0
0
846
0
wLL
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Rebate -Subsidence District
8,724
8,724
8,724
9,042
9,042
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Return Check Fee
3,710
2,500
2,500
3,408
2,500
Prior Year Expenditures
728
0
0
146,337
0
Sale of Water Meters
44,270
30,000
30,000
40,000
30,000
Miscellanous Receipts
$609,886
$305,424
$305,424
$493,252
$302,742
J
Total Water & Sewer Fund
$21,392,254 $20,035,443 $20,035,443
$21,697,169
$22,117t206
Z
Q 0
I 420 - 2016 W&S Bond Construction Fund
LU Q
3�7
TX Class GOVT
64,351
0
0
67,640
0
ary
0
Interest Revenue
$64,351
$0
$0
$67,640
$0
LL
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Total 2016 W&S Bond Construction Fund
$64,351
$0
$0
$67,640
$0
V)
112 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries Revenue Summary Chart and Schedules by Fund
Revenue Schedules
Other Funds (continued)
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
421 - 2018 W&S Bond Construction Fund
TX Class GOVT
236,179
25,000
25,000
108,285
0
Interest Revenue
$236,179
$25,000
$25,000
$108,285
$0
Total 2018 W&S Bond Construction Fund
$236,179
$25,000
$25,000
$108,285
$0
422 - 2021 W&S Bond Construction Fund
TX Class GOVT
$574,112
$360,000
$360,000
$524,895
$0
Interest Revenue
$574,112
$360,000
$360,000
$524,895
$0
Total 2021 W&S Bond Construction Fund
$574,112
$360,000
$360,000
$524,895
$0
480 - Water CIP/Impact Fee Fund
CW Impact Fees
$165,147
$105,525
$105,525
$150,197
$192,625
Charges for Services
$165,147
$105,525
$105,525
$150,197
$192,625
Investments
$110
$128
$128
$306
$400
Texpool
280
89
89
643
700
Texas Class
56
38
38
126
125
TX Class GOVT
929
137
137
2,489
3,000
Checking Accounts
83
8
8
246
250
Marking Invest to Market
155
0
0
0
0
Interest Revenue
$1,613
$400
$400
$3,810
$4,475
Total Water CIP/Impact Fee Fund
$166,760
$105,925
$105,925
$154,007
$197,100
490 - W&S Revenue Debt Service Fund
Investments
$5,255
$9,841
$9,841
$12,123
$12,123
Texpool
15,533
14,509
14,509
18,510
18,510
Texas Class
3,099
2,918
2,918
3,638
3,638
TX Class GOVT
52,321
46,270
46,270
67,187
67,187
Checking Accounts
4,704
4,762
4,762
7,584
7,584
Marking Invest to Market
9,312
0
0
0
0
Interest Revenue
$90,224
$78,300
$78,300
$109,042
$109,042
Trans from W&S Fund
$4,676,100
$5,322,775
$5,322,775
$5,322,775
$4,877,075
Trans from Water CIP/Impact Fee Fund
200,000
0
0
0
150,000
Trans from Sewer CIP/Impact Fee Fund
450,000
0
0
0
300,000
Other Financing Sources
$5,326,100
$5,322,775
$5,322,775
$5,322,775
$5,327,075
Total W&S Revenue Debt Service Fund
$5,416,324
$5,401,075
$5,401,075
$5,431,817
$5,436,117
580 - Sewer CIP/Impact Fee Fund
CW Impact Fees
$322,538
$211,500
$211,500
$285,025
$408,813
Charges for Services
$322,538
$211,500
$211,500
$285,025
$408,813
Investments
$99
$24
$24
$480
$500
Texpool
607
368
368
1,088
1,100
Texas Class
123
75
75
214
210
TX Class GOVT
1,800
922
922
4,231
4,800
Checking Accounts
181
111
111
415
420
Marking Invest to Market
130
0
0
0
0
Interest Revenue
$2,940
$1,500
$1,500
$6,428
$7,030
Total Sewer CIP/Impact Fee Fund
$325,478
$213,000
$213,000
$291,453
$415,843
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 113
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Financial Summaries
Revenue Summary Chart and Schedules by Fund
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Revenue Schedules
Other Funds (continued)
FY24
FY24
FY24
FY25
FY23
original
Amended
Year End
Adopted
Account Description
Actual
Budget
Budget
Estimate
Budget
701 -1776 Park Trust Fund
Investments
$26
$42
$42
$48
$48
Texpool
68
64
64
77
77
Texas Class
14
13
13
15
15
TX Class GOUT
233
209
209
289
289
Checking Accounts
20
20
20
30
30
Marking Invest to Market
47
0
0
0
0
Interest Revenue
$408
$348
$348
$459
$459
Total1776 Park Trust Fund $408 $348 $348 $459 $459
114 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
J
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$01,
Financial Summaries
General and Administrative Transfers
w
Transfers to Other Funds
0
D LU
FY24
FY24
FY24
FY25
O O
FY23
Original
Amended
Year End
Adopted
a xs
Actual
Budget
Budget
Estimate
Budget
Z
General Fund
Vehicle Replacement Fund
$9,467
$0
$0
$0
$0
2017 CDBG-DR Grant Fund
6,868
0
0
0
0
Total
$16,335
$0
$0
$0
$0
Friendswood Downtown Economic Development Improvement
Fund
Ld
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General Fund
$16,000
$16,000
$16,000
$16,000
$16,000
U Up
Total
$16,000
$16,000
$16,000
$16,000
$16,000
ry a
Vehicle Replacement Plan Fund
�-o6
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General Fund
$0
$0
$0
$0
$0
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Total
$0
$0
$0
$0
$0
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Water & Sewer Operating Fund
z
71-
General Fund
$1,803,800
$2,682,431
$2,682,431
$2,682,431
$3,196,181
Vehicle Replacement Fund
0
0
16,954
16,954
0
W&S Revenue Debt Service Fund
4,676,100
5,322,775
5,322,775
5,322,775
4,877,075
Total
$6,479,900
$8,005,206
$8,022,160
$8,022,160
$8,073,256
•
Water CIP/Impact Fee Fund
W&S Revenue Debt Service Fund
$200,000
$0
$0
$0
$150,000
Total
$200t000
$0
$0
$0
$150,000
Sewer CIP/Impact Fee Fund
W&S Revenue Debt Service Fund
$450,000
$0
$0
$0
$300,000
Total
$450,000
$0
$0
$0
$300,000
Total Transfers to Other Funds
$7,162,235
$8,021,206
$8,038,160
$8,038,160
$8,539,256
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116 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Financial Summaries
General and Administrative Transfers
Transfers from Other Funds
o Z
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FY24
FY24
FY24
FY25
0
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FY23
Original
Amended
Year End
Adopted
m n
Actual
Budget
Budget
Estimate
Budget
0
General Fund
z
Friendswood Downtown Economic
Development Improvement Fund
$16,000
$16,000
$16,000
$16,000
$16,000
W&S Operating Fund
1,803,800
2,682,431
2,682,431
2,682,431
3,196,181
Total
$1,819,800
$2,698,431
$2,698,431
$2,698,431
$3,212,181
2017 CDBG(DR) - Harris County
v „
OZ
General Fund
$6,868
$0
$0
$0
$0
n z
Total
$6,868
$0
$0
$0
$0
k, D
Vehicle Replacement Fund
p
General Fund
$9,467
$0
$0
$0
$0
n z
W&S Operating Fund
0
0
16,954
16,954
0
cvn �
C
Total
$9,467
$0
$16,954
$16,954
$0
i
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Water & Sewer Operating Fund
Water & Sewer Revenue Debt Service Fund
W&S Operating Fund
$4,676,100
$5,322,775
$5,322,775
$5,322,775
$4,877,075
Water CIP/Impact Fee Fund
200,000
0
0
0
150,000
Sewer CIP/Impact Fee Fund
450,000
0
0
0
300,000
Total
$5,326,100
$5,322,775
$5,322,775
$5,322,775
$5,327,075
Total Transfers From Other Funds
$7,162,235
$8,021,206
$8,038,160
$8,038,160
$8,539,256
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 117
ebt Service
nd Capital
nprovements
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Debt Service and Caoital Improvements
Summary of Debt Service Funds
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Summary of Debt Service Funds
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FY24
FY24
FY24
FY25
O >
FY23 Original
Amended
Year End
Adopted
F �a
Actual Budget
Budget
Estimate
Budget
Z
General Obligation Bonds $3,366,756 $4,808,466
$4,808,916
$4,808,366
$4,980,738
Refunding Bonds 2,985,975 2,966,300
2,965,625
2,965,500
2,969,800
Revenue Bonds 2,884,525 2,884,825
2,885,050
2,885,050
2,886,100
Other Tax Debt 755,355 755,359 755,359 755,359 433,739
Total $9,992,611 $11,414,950 $11,414,950 $11,414,275 $11,270,377
L N
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& Debt Service Funds Overview
Za
.6 The Tax Debt Service Fund is used to account for property taxes levied for payment of principal and
Q
u interest on all general long-term debt of the City. The basis of budgeting for the Tax Debt Service Fund
J
Z n is the modified accrual method and is the same as the basis of accounting reported in the Annual
Z Comprehensive Financial Report (ACFR).
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The Water and Sewer Revenue Debt Service Fund is used to account for payment of principal and
interest on all enterprise fund long-term debt of the City issued for utility capital improvements. Accrual
Q w basis of budgeting and accounting are used in the Water & Sewer Revenue Debt Service Fund with the
0 QFY following exceptions: debt principal payments are budgeted as expenses, bond issuance costs are for
z the full amount in the bond sale year, interfund transfers between Enterprise Funds are budgeted as
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V) income and expense. The expenses are reclassified for reporting purposes in the ACFR.
In FY 2010-11, the City refinanced its 2001 Series Water & Sewer Revenue Bonds as Series 2010B General
Obligation Bonds. In FY 2019-20, the City refinanced the Series 2010B General Obligation Bonds as a
portion of the 2020 General Obligation Improvement Bonds. Debt service payments on this portion
of the 2020 General Obligation Improvement Bonds will be supported by the Water & Sewer Fund.
This refinancing strategy did not alter the maturity date of the outstanding debt and resulted in a
significant rate difference that will lower the interest amount due over the life of the bonds.
I n FY 2014-15, the City refinanced its 2006 Series Water & Sewer Revenue Bonds as a portion of the Series
2014 General Obligation Bonds. Debt service payments on the Series 2014 Bonds will be supported by
the Water & Sewer Fund. This refinancing strategy did not alter the maturity date of the outstanding
debt and resulted in a significant rate difference that will lower the interest amount due over the life
of the bonds.
In FY 2015-16, the City refinanced the remainder of its 2006 Series Water & Sewer Revenue Bonds
as a portion of the Series 2016 General Obligation Bonds and refinanced a portion of its 2009 Series
Water & Sewer Revenue Bonds as a portion ofthe Series 2016A General Obligation Bonds. Debt service
F o payments on the Series 2014, 2016 and 2016A Bonds will be supported by the Water & Sewer Fund.
w Q This refinancing strategy did not alter the maturity date of the outstanding debt and resulted in a
osignificant rate difference that will lower the interest amount due over the life of the bonds.
Q 11
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° City of Friendswood Legal Debt Margin Information
As a City Council - City Manager form of government, the City of Friendswood is not limited by law in
the amount of debt it may issue. The City's Charter states: "In keeping with the Constitution of the
State of Texas and not contrary thereto, the City of Friendswood shall have the power to borrow money
Q Z on the credit of the City for any public purpose not now or hereafter prohibited by the Constitution
Z ° and laws of the State of Texas, and shall have the right to issue all tax bonds, revenue bonds, funding
7 7 and refunding bonds, time warrants and other evidence of indebtedness as now authorized or as may
a o hereafter be authorized to be issued by cities and towns by the laws of the State of Texas."
aZ
120 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Debt Service and Calo tal Improvements Summary of Debt Service Funds
Article 11, Section 5 of the State of Texas Constitution states in part: "but no tax for any purpose shall ever
be lawful for any one year, which shall exceed two and one-half percent (2.5%) of the taxable property o p
of such city". This means the City of Friendswood (as a Home Rule city) cannot adopt a tax rate greater A o
than $2.50 per $100 taxable property valuation. m C
Per the City's Financial Advisor using the Texas Attorney General's guideline for home rule cities, the o
City's legal debt margin is based on a tax rate of
$1.35 per $100 of net assessed property value with projected 100% collection of the tax levy. For 2024-
25, the City's legal debt margin is $66,963,172. This means the City could issue debt (bonds) up to an
amount that generates a maximum annual debt service requirement of less than $66,963,172
-0 m
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Legal Debt Margin Calculation
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Bywayof reference,the Home Pule Cities calculation ofthe legal debt margin for the City of Friendswood
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is below: Estimated net assessed value:
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$5,401,437,619
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For Texas Constitution Legal Debt Margin for Friendswood: n
Divide the estimated net assessed value by $100 and multiply by the Texas Attorney General home rule
tax rate of $1.35. Then, subtract the maximum annual debt service requirement amount for existing
General Obligation (G.O.) debt. C 2
K D
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$72,919,408 City of Friendswood's Maximum Legal Debt Service Requirement (based on tax A D
rate of $1.35 per $100 value) U r
5,956,236 City of Friendswood's maximum annual debt service requirement for existing
C.O. debt (will occur in fiscal year 2029)
$66,963,172 City of Friendswood's FY25 Debt Margin
According to the City's Financial Advisor, a debt margin of $66,963,172 translates into additional debt
capacity of approximately $1.005 billion in bonds (depending on factors such as the number of sales
and the interest environment).
Annual Adopted Budget. 2024 - 202S ► City of Friendswood 121
5010
Debt Service and Ca
I Improvements
Tax Debt Service to Matu
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10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
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Principal Interest
Year
Principal
Interest
Total *
2025
3,231,032
2,704,995
5,936,027
2026
3,369,297
2,583,930
5,953,227
2027
3,503,028
2,453,208
5,956,236
2028
3,210,000
2,312,388
5,522,388
2029
3,345,000
2,179,613
5,524,613
2030
3,485,000
2,039,594
5,524,594
2031
3,640,000
1,880,344
5,520,344
2032
2,005,000
1,748,394
3,753,394
2033
2,100,000
1,656,494
3,756,494
2034
2,190,000
1,563,269
3,753,269
2035
2,285,000
1,468,794
3,753,794
2036
2,015,000
1,380,494
3,395,494
2037
2,100,000
1,298,619
3,398,619
2038
2,180,000
1,218,669
3,398,669
2039
2,255,000
1,140,444
3,395,444
2040
2,340,000
1,058,638
3,398,638
2041
1,790,000
984,003
2,774,003
2042
1,855,000
916,163
2,771,163
2043
1,925,000
846,603
2,771,603
2044
1,995,000
775,928
2,770,928
2045
2,070,000
701,685
2,771,685
2046
2,150,000
623,638
2,773,638
2047
2,230,000
542,444
2,772,444
2048
2,315,000
457,978
2,772,978
2049
2,400,000
370,181
2,770,181
2050
2,495,000
278,835
2,773,835
2051
2,180,000
190,369
2,370,369
2052
1,660,000
112,219
1,772,219
2053
1,735,000
37,953
1,772,953
Total
$70,053,357
$35,525,886
$105,579,243
*Excludes fiscal agent fees associated with the outstanding bonds
122 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Tax Debt Service Fund Summary )�
Tax Debt Service Fund Summary (201)
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
General Obligation Bonds
Principal
$1,920,000
$2,005,000
$2,005,000
$2,005,000
$2,340,000
Interest
1,444,506
2,798,966
2,798,966
2,798,966
2,635,788
Issuance Cost
0
0
0
0
0
Paying Agent Fees
2,250
4,500
4,950
4,400
4,950
Total
$3,366,756
$4,808,466
$4,808,916
$4,808,366
$4,980,738
Refunding Bonds
Principal
$480,000
$480,000
$480,000
$480,000
$500,000
Interest
64,400
47,600
47,600
47,600
28,000
Issuance Cost
0
0
0
0
0
Paying Agent Fees
0
750
300
198
825
Total
$544,400
$528,350
$527,900
$527,798
$528,825
Other Tax Debt
Principal
$686,662
$692,230
$692,230
$692,230
$391,032
Interest
67,193
61,629
61,629
61,629
41,207
Issuance Cost
0
0
0
0
0
Paying Agent Fees
1,500
1,500
1,500
1,500
1,500
Total
$755,355
$755,359
$755,359
$755,359
$433,739
Certificates of Obligation
Principal
$0
$0
$0
$0
$0
Interest
0
0
0
0
0
Issuance Cost
0
0
0
0
0
Paying Agent Fees
0
0
0
0
0
Total
$0
$0
$0
$0
$0
Total Tax Debt Service Fund $4,666,511 $6,092,175 $6,092,175 $6,091,523 $5,943,302
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 123
5011�
Debt Service and Capital Improvements
Tax Debt Service Fund Summary
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Tax Debt Service Fund Account Listing
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FY24
FY24
FY24
FY25
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FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
93-16 Principal - 2014 Refunding Go Bonds
480,000
480,000
480,000
480,000
500,000
93-17 Principal - 2015 Go Bonds
505,000
520,000
520,000
520,000
535,000
93-18 Principal - 2016 Go Bonds
125,000
130,000
130,000
130,000
130,000
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93-20 Principal - 2017 Go Bonds
410,000
420,000
420,000
420,000
435,000
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93-48 Principal - 2020 Go Bonds
215,000
235,000
235,000
235,000
240,000
93-50 Principal - 2021 Go Bonds
665,000
700,000
700,000
700,000
735,000
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93-51 Principal - 2023 Go Bonds
0
0
0
0
265,000
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Bond and Go Principal
$2,400,000
$2,485,000
$2,485,000
$2,485,000
$2,840,000
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93-77 Principal - 20 Capital Equipment
206,668
210,967
210,967
210,967
0
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93-85 Principal - 23 Ambulance
105,678
95,514
95,514
95,514
99,764
93-97 Principal - 21 Blackhawk Server Equipment
99,927
103,046
103,046
103,046
0
93-99 Principal - 22 Capital Equipment
274,389
282,703
282,703
282,703
291,268
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Other Debt Principal
$686,662
$692,230
$692,230
$692,230
$391,032
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93-16 Interest - 2014 Refunding Go Bonds
64,400
47,600
47,600
47,600
28,000
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93-17 Interest - 2015 Go Bonds
171,031
155,656
155,656
155,656
141,169
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93-18 Interest - 2016 Go Bonds
318,850
316,300
316,300
316,300
313,050
93-20 1 nterest - 2017 Go Bonds
147,525
136,100
136,100
136,100
123,275
93-48 Interest - 2020 Go Bonds
344,275
333,025
333,025
333,025
321,150
93-50 Interest - 2021 Go Bonds
462,825
435,525
435,525
435,525
406,825
93-51 Interest - 2023 Go Bonds
0
1,422,360
1,422,360
1,422,360
1,330,319
Bond and Go Interest
$1,508,906
$2,846,566
$2,846,566
$2,846,566
$2,663,788
93-77 Interest - 20 Capital Equipment
8,687
4,388
4,388
4,388
0
93-85 Interest - 23 Ambulance
8,005
18,172
18,172
18,172
13,920
93-97 Interest - 21 Blackhawk Server Equipment
6,335
3,216
3,216
3,216
0
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93-97 Interest - 22 Capital Equipment
44,166
35,853
35,853
35,853
27,287
Other Debt Interest
$67,193
$61,629
$61,629
$61,629
$41,207
93-16 Fiscal Fees -14 Refunding Go Bonds
0
750
300
198
825
93-17 Fiscal Fees -15 Go Bonds
750
750
825
825
825
93-18 Fiscal Fees -16 Go Bonds
0
750
825
275
825
93-20 Fiscal Fees -17 Go Bonds
0
750
825
825
825
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93-48 Fiscal Fees - 20 Go Bonds
750
750
825
825
825
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93-50 Fiscal Fees - 21 Go Bonds
750
750
825
825
825
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93-51 Fiscal Fees - 23 Go Bonds
0
750
825
825
825
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93-85 Fiscal Fees - 22 Ambulance
1,500
1,500
1,500
1,500
1,500
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Fiscal Agent Fees
$3,750
$6,750
$6,750
$6,098
$7,275
Total for Tax Debt Service Fund
$4,666,511
$6,092,175
$6,092,175
$6,091,523
$5,943,302
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124 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Tax Debt Service Fund Summa
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Tax Debt Service Fund
Summary Schedule of Tax Debt Service to Maturity
Year
Principal
Interest
Total
2025
$3,231,032
$2,704,995
$5,936,027
2026
3,369,297
2,583,930
5,953,227
2027
3,503,028
2,453,208
5,956,236
2028
3,210,000
2,312,388
5,522,388
2029
3,345,000
2,179,613
5,524,613
2030
3,485,000
2,039,594
5,524,594
2031
3,640,000
1,880,344
5,520,344
2032
2,005,000
1,748,394
3,753,394
2033
2,100,000
1,656,494
3,756,494
2034
2,190,000
1,563,269
3,753,269
2035
2,285,000
1,468,794
3,753,794
2036
2,015,000
1,380,494
3,395,494
2037
2,100,000
1,298,619
3,398,619
2038
2,180,000
1,218,669
3,398,669
2039
2,255,000
1,140,444
3,395,444
2040
2,340,000
1,058,638
3,398,638
2041
1,790,000
984,003
2,774,003
2042
1,855,000
916,163
2,771,163
2043
1,925,000
846,603
2,771,603
2044
1,995,000
775,928
2,770,928
2045
2,070,000
701,685
2,771,685
2046
2,150,000
623,638
2,773,638
2047
2,230,000
542,444
2,772,444
2048
2,315,000
457,978
2,772,978
2049
2,400,000
370,181
2,770,181
2050
2,495,000
278,835
2,773,835
2051
2,180,000
190,369
2,370,369
2052
1,660,000
112,219
1,772,219
2053
1,735,000
37,953
1,772,953
Total $70,053,357 $35,525,886 $105,579,243
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 125
51110
Debt Service and Capital Improvements
Tax Debt Service Fund Summa
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Schedule of 2014 General Obligation Refund Bonds
0
U w
By Maturity Date
o>
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Year Principal Interest
Total
z
2025 $500,000 $28,000
$528,000
2026 450,000 9,000
459,000
Total $950,000 $37,000
$987,000
Schedule of 2015 General Obligation Bonds
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By Maturity Date
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Year
Principal
Interest
Total
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2025
$535,000
$141,169
$676,169
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2026
605,000
126,919
731,919
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2027
1,025,000
105,903
1,130,903
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2028
1,055,000
77,944
1,132,944
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2029
1,085,000
48,519
1,133,519
2030
1,120,000
16,800
1,136,800
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Total
$5,425,000
$517,254
$5,942,254
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Schedule of 2016 General
Obligation Bonds
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By Maturity Date
Year
Principal
Interest
Total
2025
$130,000
$313,050
$443,050
2026
140,000
308,300
448,300
2027
900,000
283,000
1,183,000
2028
940,000
237,000
1,177,000
2029
990,000
188,750
1,178,750
2030
1,035,000
138,125
1,173,125
2031
2,245,000
56,125
2,301,125
Total
$6,380,000
$1,524,350
$7,904,350
Schedule of 2017 General Obligation Bonds
By Maturity Date
Q z
Year
Principal
Interest
Total
z
2025
$435,000
$123,275
$558,275
2026
445,000
110,075
555,075
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2027
470,000
94,000
564,000
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2028
495,000
74,700
569,700
2029
515,000
54,500
569,500
2030
540,000
33,400
573,400
2031
565,000
11,300
576,300
Total
$3,465,000
$501,250
$3,966,250
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126 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Tax Debt Service Fund Summary )�
Schedule of 2020 General Obligation Bonds
By Maturity Date
Year Principal Interest Total
2025
$240,000
$321,150
$561,150
2026
260,000
308,650
568,650
2027
235,000
296,275
531,275
2028
245,000
284,275
529,275
2029
255,000
271,775
526,775
2030
265,000
258,775
523,775
2031
285,000
245,025
530,025
2032
515,000
227,600
742,600
2033
535,000
206,600
741,600
2034
560,000
184,700
744,700
2035
580,000
161,900
741,900
2036
420,000
144,000
564,000
2037
430,000
131,250
561,250
2038
445,000
118,125
563,125
2039
460,000
104,550
564,550
2040
470,000
90,600
560,600
2041
240,000
79,950
319,950
2042
250,000
72,600
322,600
2043
255,000
65,025
320,025
2044
265,000
57,225
322,225
2045
275,000
49,125
324,125
2046
280,000
40,800
320,800
2047
290,000
32,250
322,250
2048
300,000
23,400
323,400
2049
310,000
14,250
324,250
2050
320,000
4,800
324,800
Total
$8,985,000
$3,794,675
$12,779,675
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 127
51111�
Debt Service and Ca
I Improvements
Tax Debt Service Fund Summa
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Schedule of 2021 General Obligation Bonds
By Maturity Date
Year
Principal
Interest
Total
2025
$735,000
$406,825
$1,141,825
2026
770,000
376,725
1,146,725
2027
185,000
357,625
542,625
2028
195,000
350,025
545,025
2029
200,000
342,125
542,125
2030
210,000
333,925
543,925
2031
220,000
325,325
545,325
2032
535,000
310,225
845,225
2033
560,000
288,325
848,325
2034
575,000
268,500
843,500
2035
595,000
250,950
845,950
2036
615,000
232,800
847,800
2037
635,000
214,050
849,050
2038
655,000
194,700
849,700
2039
675,000
174,750
849,750
2040
700,000
154,125
854,125
2041
465,000
136,650
601,650
2042
475,000
122,550
597,550
2043
495,000
109,547
604,547
2044
505,000
97,672
602,672
2045
515,000
85,560
600,560
2046
530,000
73,150
603,150
2047
540,000
60,444
600,444
2048
550,000
47,500
597,500
2049
565,000
34,259
599,259
2050
575,000
20,722
595,722
2051
585,000
6,947
591,947
Total $13,860,000 $5,376,001 $19,236,001
128
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements Tax Debt Service Fund Summary )�
Schedule of 2023 General Obligation Bonds
o z
By Maturity Date
m 0
< °
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Year
Principal
Interest
Total
mQ
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2025
$265,000
$1,330,319
$1,595,319
z
2026
295,000
1,316,319
1,611,319
2027
270,000
1,302,194
1,572,194
2028
280,000
1,288,444
1,568,444
2029
300,000
1,273,944
1,573,944
v „
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2030
315,000
1,258,569
1,573,569
n z
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2031
325,000
1,242,569
1,567,569
Q° D
2032
955,000
1,210,569
2,165,569
yr
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nz
2033
1,005,000
1,161,569
2,166,569
um n
2034
1,055,000
1,110,069
2,165,069
�
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2035
1,110,000
1,055,944
2,165,944
2036
980,000
1,003,694
1,983,694
2037
1,035,000
953,319
1,988,319
(n m
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2038
1,080,000
905,844
1,985,844
D n
2039
1,120,000
861,144
1,981,144
AD
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2040
1,170,000
813,913
1,983,913
2041
1,085,000
767,403
1,852,403
2042
1,130,000
721,013
1,851,013
2043
1,175,000
672,031
1,847,031
2044
1,225,000
621,031
1,846,031
•.
2045
1,280,000
567,000
1,847,000
•
2046
1,340,000
509,688
1,849,688
•
•
2047
1,400,000
449,750
1,849,750
2048
1,465,000
387,078
1,852,078
2049
1,525,000
321,672
1,846,672
2050
1,600,000
253,313
1,853,313
2051
1,595,000
183,422
1,778,422
2052
1,660,000
112,219
1,772,219
Z p
2053
1,735,000
37,953
1,772,953
mm
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Total
$29,775,000
$23,691,996
$53,466,996
3
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Obligations Under Capital Leases
Year Principal
Interest
Total
2025 $391,032
$41,207
$432,239
2026 404,297
27,942
432,239
2027 418,028
14,211
432,239
Total $1,213,357 $83,360 $1,296,717
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 129
5011�
Debt Service and Ca
I Improvements
Revenue Debt Service to Matu
z3:
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6,000,000
5,500,000
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041
10 Principal Interest
Year
Principal
Interest
Total *
2025
$3,485,000
$1,837,125
$5,322,125
2026
3,685,000
1,687,950
5,372,950
2027
3,760,000
1,528,000
5,288,000
2028
3,930,000
1,362,225
5,292,225
2029
4,220,000
1,180,400
5,400,400
2030
4,420,000
983,300
5,403,300
2031
2,790,000
828,200
3,618,200
2032
2,900,000
717,900
3,617,900
2033
3,010,000
606,800
3,616,800
2034
3,120,000
493,300
3,613,300
2035
2,495,000
390,325
2,885,325
2036
2,585,000
296,475
2,881,475
2037
2,275,000
207,250
2,482,250
2038
2,355,000
122,875
2,477,875
2039
860,000
67,050
927,050
2040
890,000
40,800
930,800
2041
915,000
13,725
928,725
Total
$47,695,000
$12,363,700
$60,058,700
*Excludes fiscal agent fees associated with the outstanding bonds
130 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Revenue Debt Service to Matu
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Water and Sewer Revenue Debt Service Fund Summary (490)
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Revenue Bonds
Principal
$1,510,000
$1,575,000
$1,575,000
$1,575,000
$1,645,000
Interest
1,372,275
1,307,575
1,307,575
1,307,575
1,238,625
Issuance Cost
0
0
0
0
0
Paying Agent Fees
2,250
2,250
2,475
2,475
2,475
Total
$2,884,525
$2,884,825
$2,885,050
$2,885,050
$2,886,100
Refunding Bonds
Principal
$1,715,000
$1,770,000
$1,770,000
$1,770,000
$1,840,000
Interest
724,325
665,700
665,700
665,700
598,500
Issuance Cost
0
0
0
0
0
Paying Agent Fees
2,250
2,250
2,025
2,002 2,475
Total
$2,441,575
$2,437,950
$2,437,725
$2,437,702
$2,440,975
Other Tax Debt
Principal
$0
$0
$0
$0
$0
Interest
0
0
0
0
0
Issuance Cost
0
0
0
0
0
Paying Agent Fees
0
0
0
0
0
Total
$0
$0
$0
$0
$0
Certificates of Obligation
Principal
$0
$0
$0
$0
$0
Interest
0
0
0
0
0
Issuance Cost
0
0
0
0
0
Paying Agent Fees
0
0
0
0
0
Total
$0
$0
$0
$0
$0
Total W/S Debt Service Fund $5,326,100 $5,322,775 $5,322,775 $5,322,752 $5,327,075
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 131
50110
Debt Service and Capital Improvements
Revenue Debt Service to Maturity
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Debt Service
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Water and Sewer Fund
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Account Listing
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FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
93-14 Principal -10 Refund Go Bonds (2001 W&S)
$0
$0
$0
$0
$0
93-16 Principal -14 Refund Go Bonds (2006 W&S)
905,000
930,000
930,000
930,000
975,000
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93-18 Principal -16 Refund Go Bonds (2006 W&S)
325,000
330,000
330,000
330,000
340,000
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93-19 Principal -16A Refund Go Bonds (2009 W&S)
485,000
510,000
510,000
510,000
525,000
ry a
93-48 Principal - 20 Refund Go Bonds (2001 W&S)
0
0
0
0
0
�-o6
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93-49 Principal - 21 W&S Bonds
490000
510000
510000
510000
530,000
J
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93-54 Principal -16 W&S Bonds
245,000
250,000
250,000
250,000
260,000
Q a
93-55 Principal -18 W&S Bonds
775,000
815,000
815,000
815,000
855,000
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Bond Principal
$3,225,000
$3,345,000
$3,345,000
$3,345,000
$3,485,000
93-14 1 nterest -10 Refund Go Bonds (2001 W&S)
$0
$0
$0
$0
$0
93-16 Interest -14 Refund Go Bonds (2006 W&S)
173,775
141,600
141,600
141,600
103,500
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93-18 Interest -16 Refund Go Bonds (2006 W&S)
281,850
275,300
275,300
275,300
266,900
Ua
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93-19 Interest -16A Refund Go Bonds (2009 W&S)
268,700
248,800
248,800
248,800
228,100
93-48 Interest - 20 Refund Go Bonds (2001 W&S)
0
0
0
0
0
93-49 Interest - 21 W&S Bonds
438800
418800
418800
418,800
398,000
93-54 Interest -16 W&S Bonds
156,150
151,200
151,200
151,200
144,800
93-55 Interest -18 W&S Bonds
777,325
737,575
737,575
737,575
695,825
Bond Interest
$2,096,600
$1,973,275
$1,973,275
$1,973,275
$1,837,125
93-14 Fiscal Fees -10 Refund Go Bonds (2001 W&S)
$0
$0
$0
$0
$0
93-16 Fiscal Fees -14 Refund Go Bonds (2006 W&S)
750
750
650
627
825
93-18 Fiscal Fees -16 Refund Go Bonds (2006 W&S)
750
750
550
550
825
93-19 Fiscal Fees -16A Refund Go Bonds (2009
W&S)
750
750
825
825
825
93-49 Fiscal Fees - 21 W&S Bonds
750
750
825
825
825
93-54 Fiscal Fees -16 W&S Bonds
750
750
825
825
825
93-55 Fiscal Fees -18 W&S Bonds
750
750
825
825
825
Fiscal Agent Fees
$4,500
$4,500
$4,500
$4,477
$4,950
"
93-49 Issue Costs - 2021 W&S Bonds
$0
$0
$0
$0
$0
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95-10 Issue Costs - Other Financing Uses
0
0
0
0
0
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Issue Costs
$0
$0
$0
$0
$0
LU
Total for Water and Sewer Debt Fund
$5,326,100
$5,322,775
$5,322,775
$5,322,752
$5,327,075
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132 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements Revenue Debt Service to Matu
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Water and Wastewater Revenue Debt Service
Summary Schedule of Revenue Debt Service to Maturity
Water
Waste Water
Water
Waste Water
Water
Waste Water
Year
Principal
Principal
Interest
Interest
Total
Total
Total
2025
$2,805,900
$679,100
$1,358,248
$478,877
$4,164,148
$1,157,977
$5,322,125
2026
2,980,500
704,500
1,238,604
449,346
4,219,104
1,153,846
5,372,950
2027
3,019,050
740,950
1,110,884
417,116
4,129,934
1,158,066
5,288,000
2028
3,155,800
774,200
977,454
384,771
4,133,254
1,158,971
5,292,225
2029
3,413,600
806,400
829,463
350,937
4,243,063
1,157,337
5,400,400
2030
3,577,500
842,500
669,202
314,098
4,246,702
1,156,598
5,403,300
2031
1,909,250
880,750
550,547
277,653
2,459,797
1,158,403
3,618,200
2032
1,986,000
914,000
475,407
242,493
2,461,407
1,156,493
3,617,900
2033
2,060,600
949,400
400,084
206,716
2,460,684
1,156,116
3,616,800
2034
2,133,400
986,600
323,771
169,529
2,457,171
1,156,129
3,613,300
2035
1,468,350
1,026,650
259,481
130,844
1,727,831
1,157,494
2,885,325
2036
1,519,350
1,065,650
205,849
90,626
1,725,199
1,156,276
2,881,475
2037
1,577,500
697,500
150,212
57,038
1,727,712
754,538
2,482,250
2038
1,632,450
722,550
92,511
30,364
1,724,961
752,914
2,477,875
2039
679,400
180,600
52,970
14,080
732,370
194,680
927,050
2040
703,100
186,900
32,232
8,568
735,332
195,468
930,800
2041
722,850
192,150
10,843
2,882
733,693
195,032
928,725
Total
$35,344,600
$12,350,400
$8,737,762
$3,625,938
$44,082,362
$15,976,338
$60,058,700
Schedule of 2006 Waterworks and Wastewater System
(Refinanced as a Portion of the Series 2014 General Obligation Bonds)
Debt Supported by Waterworks and Sewer System
By Maturity Date
100% Water
Waste Water
Water
Waste Water
Water
Waste Water
Year
Principal
Principal
Interest
Interest
Total
Total
Total
2025
$975,000
$0
$103,500
$0
$1,078,500
$0
$1,078,500
2026
0
0
84,000
0
84,000
0
84,000
2027
1,025,000
0
63,500
0
1,088,500
0
1,088,500
2028
1,075,000
0
21,500
0
1,096,500
0
1,096,500
Total
$3,075,000
$0
$272,500
$0
$3,347,500
$0
$3,347,500
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 133
511�
Debt Service and Capital Improvements
Revenue Debt Service to Maturity
w
Schedule of 2006
Waterworks and Wastewater System
0
U w
(Refinanced as a Portion of the Series 2016 General Obligation Bonds)
00
Debt Supported by Waterworks and
Sewer System
z
By Maturity Date
Water
Waste Water
Water
Waste Water
Water
Waste Water
Year Principal
Principal
Interest
Interest
Total
Total
Total
2025 $340,000
$0
$266,900
$0
$606,900
$0
$606,900
2026 1,420,000
0
233,400
0
1,653,400
0
1,653,400
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2027 365,000
0
195,875
0
560,875
0
560,875
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2028 380,000
0
177,250
0
557,250
0
557,250
ry a
2029 1,635,000
0
126,875
0
1,761,875
0
1,761,875
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2030 1,720,000
0
43,000
0
1,763,000
0
1,763,000
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Total $5,860,000
$0
$1,043,300
$0
$6,903,300
$0
$6,903,300
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Schedule of 2016 Waterworks and Wastewater System
By Maturity Date
J (n
Q W
u it
Water
Waste Water
Water
Waste Water
Water
Waste Water
z
Year Principal
Principal
Interest
Interest
Total
Total
Total
D
2025 $0
$260,000
$0
$144,800
$0
$404,800
$404,800
2026 0
265,000
0
135,600
0
400,600
400,600
2027 0
280,000
0
124,700
0
404,700
404,700
2028 0
290,000
0
114,750
0
404,750
404,750
2029 0
300,000
0
104,400
0
404,400
404,400
2030 0
310,000
0
92,200
0
402,200
402,200
2031 0
325,000
0
79,500
0
404,500
404,500
2032 0
335,000
0
66,300
0
401,300
401,300
2033 0
350,000
0
52,600
0
402,600
402,600
„ •
2034 0
365,000
0
38,300
0
403,300
403,300
• '
2035 0
380,000
0
23,400
0
403,400
403,400
2036 0
395,000
0
7,900
0
402,900
402,900
Total $0
$3,855,000
$0
$984,450
$0
$4,839,450
$4,839,450
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134 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements Revenue Debt Service to Matu
Schedule of 2009 Waterworks and Wastewater System
(A Portion Refinanced as the Series 2016A General Obligation Bonds)
Debt Supported by Waterworks and Sewer System
By Maturity Date
Water
Waste Water
Water
Waste Water
Water
Waste Water
Year
Principal
Principal
Interest
Interest
Total
Total
Total
2025
$525,000
$0
$228,100
$0
$753,100
$0
$753,100
2026
550,000
0
206,600
0
756,600
0
756,600
2027
570,000
0
184,200
0
754,200
0
754,200
2028
590,000
0
161,000
0
751,000
0
751,000
2029
620,000
0
136,800
0
756,800
0
756,800
2030
640,000
0
114,800
0
754,800
0
754,800
2031
640,000
0
92,400
0
732,400
0
732,400
2032
665,000
0
66,300
0
731,300
0
731,300
2033
695,000
0
39,100
0
734,100
0
734,100
2034
720,000
0
12,600
0
732,600
0
732,600
Total
$6,215,000
$0
$1,241,900
$0
$7,456,900
$0
$7,456,900
Schedule of 2018 Waterworks and Wastewater System
By Maturity Date
Water
Waste Water
Water
Waste Water
Water
Waste Water
Year
Principal
Principal
Interest
Interest
Total
Total
Total
2025
$547,200
$307,800
$445,328
$250,497
$992,528
$558,297
$1,550,825
2026
576,000
324,000
417,248
234,702
993,248
558,702
1,551,950
2027
604,800
340,200
387,728
218,097
992,528
558,297
1,550,825
2028
636,800
358,200
356,688
200,637
993,488
558,837
1,552,325
2029
668,800
376,200
324,048
182,277
992,848
558,477
1,551,325
2030
704,000
396,000
289,728
162,972
993,728
558,972
1,552,700
2031
736,000
414,000
257,408
144,792
993,408
558,792
1,552,200
2032
768,000
432,000
227,328
127,872
995,328
559,872
1,555,200
2033
796,800
448,200
196,032
110,268
992,832
558,468
1,551,300
2034
828,800
466,200
163,520
91,980
992,320
558,180
1,550,500
2035
864,000
486,000
129,664
72,936
993,664
558,936
1,552,600
2036
899,200
505,800
94,400
53,100
993,600
558,900
1,552,500
2037
937,600
527,400
57,664
32,436
995,264
559,836
1,555,100
2038
972,800
547,200
19,456
10,944
992,256
558,144
1,550,400
Total
$10,540,800
$5,929t200
$3,366,240
$1,893,510
$13,907,040
$7,822,710
$21,729,750
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 135
51111�
Debt Service and Ca
I Improvements
Revenue Debt Service to Matu
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Schedule of 2021 Waterworks and Wastewater System
By Maturity Date
Water Waste Water Water Waste Water Water Waste Water
Year Principal Principal Interest Interest Total Total Total
2025
$418,700
$111,300
$314,420
$83,580
$733,120
$194,880
$928,000
2026
434,500
115,500
297,356
79,044
731,856
194,544
926,400
2027
454,250
120,750
279,581
74,319
733,831
195,069
928,900
2028
474,000
126,000
261,016
69,384
735,016
195,384
930,400
2029
489,800
130,200
241,740
64,260
731,540
194,460
926,000
2030
513,500
136,500
221,674
58,926
735,174
195,426
930,600
2031
533,250
141,750
200,739
53,361
733,989
195,111
929,100
2032
553,000
147,000
181,779
48,321
734,779
195,321
930,100
2033
568,800
151,200
164,952
43,848
733,752
195,048
928,800
2034
584,600
155,400
147,651
39,249
732,251
194,649
926,900
2035
604,350
160,650
129,817
34,508
734,167
195,158
929,325
2036
620,150
164,850
111,449
29,626
731,599
194,476
926,075
2037
639,900
170,100
92,548
24,602
732,448
194,702
927,150
2038
659,650
175,350
73,055
19,420
732,705
194,770
927,475
2039
679,400
180,600
52,970
14,080
732,370
194,680
927,050
2040
703,100
186,900
32,232
8,568
735,332
195,468
930,800
2041
722,850
192,150
10,843
2,882
733,693
195,032
928,725
Total
$9,653,800
$2,566,200
$2,813,822
$747,978
$12,467,622
$3,314,178
$15,781,800
136 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Debt Service and Capital Improvements Capital Improvement Program
o w Capital Improvements Program (CIP) Summary
U The Capital Improvements Program (CIP) is a five-year planning tool used to identify ca pital expenditure
°o'o needs of the City of Friendswood. The program and plan outlines capital improvements costs and
F potential funding sources. In addition to information taken from the City's CIP plan, this section of the
Z budget document, will provide estimates for future operating impact (if any) related to each capital
improvement project included.
The City's capital improvements program consists of a capital budget which includes projected
expenditures for the current fiscal year. Capital expenditures, defined as tangible assets or projects
with estimated cost of at least $5,000 and a useful life of at least five (5) years, are part of the capital
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w budget. The second part of the City's CIP is the capital program which consists of anticipated capital
U0 expenditures to be purchased or projects to be completed in the future; beyond the current fiscal year.
r a The CIP categorizes and accounts for key capital requirements related to expenditures excluded from
uthe capital outlay of the departmental operating budgets. Our City's CIP includes significantly costly,
u o non -recurring projects with multiple year life expectancies. These tangible items or projects become
Q a capital assets for the City. Examples include:
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Facility)
► Park improvements (Ex.- Walking Trail, Restrooms, Pavilions, Parking Lots)
► Major repairs or construction of streets (Ex.- Blackhawk Boulevard, Ongoing Street Maintenance)
► Water and sewer improvements (Ex.- Lift Station Program, Water Distribution Improvements)
► Drainage improvements (Ex. -Whitcomb Inline/Offline Detention, Friendswood Regional Stormwater
Detention Basin, Master Drainage Plan)
► Major equipment replacements/purchases (Ex.- Boom Mower, Ambulance, Network Equipment)
Upon approval by City Council and funding source confirmation, the projects proposed in the CIP for
the currentfiscal year will commence. The remaining unfunded projects in the futureyears of the plan
will be included in the operating budget, annually, as City Council determines continued relevance of
the projects and approvesfunding sources. The City utilizes General Obligation Bonds, Revenue Bonds,
State and Federal grant programs, Water and Sewer Operating Fund Working Capital, and unassigned
fund balance reserves to support its Capital Improvements Program. The proposed projects included in
this section of the operating budget document are grouped byfunding source and sorted by estimated
year of the project's completion.
The City's CIP plan, a document published separately of the City's operating budget, was most recently
approved by City Council in May 2017. Information from the City's CIP plan is included in this section
of our budget document. It reflects the capital improvements identified, to date, for inclusion in the
City's future capital budget and the capital program.
138
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Debt Service and Capital Improvements Capital Improvement Program
Developing the Capital Improvements Program (CIP) Po Z
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Goals & Objectives A o
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City Council and the City's financial policies set the framework for building the annual capital m n
improvement plan. Additionally, the following factors are considered in our CIP development and O
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implementation:
How much can the City borrow for improvements?
Is new residential/commercial building expected in the City?
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Is the City nearing its build -out capacity?
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Can existing staff levels manage the CIP projects?
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Staff, Citizens, Committees, Boards and Commissions
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Project Priorities and Available Funding
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Other Long-range Financial Planning Tools
The capital improvements proposed in the CIP are directly impacted bythe City's other strategic and
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long-term planning tools. Our Multi -Year Financial Plan (MYFP) is a five-year projection of operational
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expenses, property values, tax rate estimates, outstanding debt and anticipated new one-time or
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ongoing programs. CIP project cost estimates are included in the MYFP's anticipated new one-time
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or on -going programs
The City's Master Plans, such as the Parks and Open Space Master Plan, Streets Master Plan and
Utility Drainage Master Plan also help to determine capital improvement needs and priorities. Take
the Parks and Open Space Master Plan for example. The plan's timeframe is one to ten years and
provides guidelines for Parks and Facility improvements as our City's population grows. Based on
National Recreation and Parks Association (NRPA) Standards, our Plan recommends 100 acres of park
land space per 1,000 residents. With the purchase of 27.7 acres of land in fiscal year 2016, the City
currently has approximately 400 acres of park land. At build -out, the population is estimated to be
S8,012. To meet the Parks and Open Space Master Plan standard, S80 acres of park land will be needed.
As our population grows toward build -out, park land acquisition will become more of a priority in the
City's CIP. The City also has a Pavement Master Plan that determines street construction and major
repair projects for inclusion in the CIP. Population growth and life cycles of existing streets are driving
factors in the prioritizing Pavement Master Plan capital improvements.
City Parks and Open Space can be view using the City's GIS mapping tool at:
Citv of Friendswood Interactive Mar) - Public V2
During the ongoing development of the CIP, stakeholders examine the relationship between
the identified capital improvements and goals outlined in City's Vision 2020 Plan. This plan was
implemented in 1997 with foresight of the City's build -out projected for the year 2020. Vision 2020
calls for:
► Developing Tax Base
► Improved Infrastructure
► Retaining Values (quality of life)
► Maintaining Quality of Schools
► Improved Drainage
► Maintaining High Level of
Public Service
► Being a Whole Life Community
(homes, jobs, amenities)
► Incorporating Vision 2020 in ► Additional Parks and
the Master Plan Recreational Development
P. Attracting a College/University I. Being Sensitive to the
► Development of a City Civic Environment
Center
► Maintaining Visual Image
(prevent undesirable land uses)
► Transportation Improvement
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 139
Debt Service and Caoital Improvements
Capital Improvement Proaram
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Capital Improvement Program Focus
The main goal of City's Capital Improvement Program is to preserve the existing quality of life for
Friendswood citizens asthe community develops by proactively approaching anticipated needs ofthe
City, forecasting improvement projects and securing financial resources. According to the proposed
plan, "the program is also intended to depict financial challenges of the City's growth and maintenance
of infrastructure that characterize the City's future and the associated funding requirements to meet
these objectives."
As previously stated, population growth is a major driver for our CIP development and implementation.
The 2010 census estimated Friendswood'spopulation at35,805.The population at the end of June2024
was approximately 43,020; a 20% increase in 14 years and an increase of 48% since the 2000 census
estimate of 29,037. As previously stated, by our community's complete build -out in 10 to 20 years, the
anticipated population is about 58,012.
As a result of this projected growth and its subsequent impact, the CIP focus over the next five years will
be almost equally balanced between utility infrastructure and improvements to streets, parks, facilities
and drainage. Proceeds from the general obligation bonds authorized in November 2019, unassigned
fund balance in the City's General Fund, Street Improvement Fund, and Park Land Dedication funds
will support streets, parks, facilities and drainage projects. Water and Sewer Operating Fund working
capital, Federal and State grant programs, and anticipated Water and Sewer Revenue Bonds will allow
for rehabilitation of lift stations and water plant improvements in the CIP.
The capital budget (year 1 of the 5-year CIP) totals $40.2 million and includes funds for deferred
maintenance items (based on severity of disrepair) and sewer line maintenance. It also includes and
addresses almost $19.1 million of drainage projects needed to mitigate potential futureflooding issues,
$16.6 million for water and sewer utility projects, and $4.1 million for street projects.
► Streets Improvements- Blackhawk Boulevard -Phase II-C
Drainage Improvements - Deepwood, Friendswood Regional Stormwater Detention Basin,
Whitcomb Inline/Offline Detention, Master Drainage Plan
Water and Sewer Utilities Improvements - 42" Water Main Replacement, Clear Creek Crossing
24" Waterline
Further portionsof this documentwill showthat55%of the CIP funding uses during the nextfiveyears
are proposed general government improvements including streets, facilities, parks, and drainage. Water
and sewer improvement projects make up the other 45% of the CIP program. The shift from previous
yearstoward drainage and utility -related projects is largelyduetothe impact Hurricane Harvey had on
the City seven years ago. Beyond the next five years, the proposed CIP will likely refocus back towards
streets, drainage and facilities improvements. A Wastewater Master Plan is expected to be completed
in FY 2025 and will provide prioritized projects for the City's sewer infrastructure over the next several
yea rs.
140
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Debt Service and Calo tal Improvements
Capital Improvement Proaram
Adopted CIP Funding Uses
Fiscal Years 2025 - 2029
$205,407,887
Water & Sewer
$92,930,467
45.2%
Parks & Recreation
$5,350,000
2.6%
Stormwater Manag.,,,
$34,737,564
16.9%
CIP Impact on the Operating Budget
General Government
$62,766,403
30.6%
Streets & Sidewalks
$9,623,453
4. 7%
The Capital Improvement Program has a direct effect on the City's operating budget. During the annual
budget process, ongoing costs for repairs, maintenance, operational expenditures and in some cases,
new personnel cost resulting from capital improvements are addressed. Also addressed by City Council
and staff throughout each fiscal year, is the operating impact on the budget resulting from matching
grants portions of capital projects, capital lease purchases of equipment and unassigned fund balance
appropriations for capital improvements.
For example, the following estimated maintenance and operating costs for capital improvements are
included in the adopted operating budget for fiscal year 2024-2025. Annually, adjustments are made
to the estimates based on the Municipal Cost Index percent of change.
► Operational supplies cost - approximately $0.46 to $1.37 per sq. ft.
► Facilities electricity cost - approximately $4.52 to $4.59 per sq. ft.
► Building maintenance cost - approximately $1.37 to $1.92 per sq. ft.
► Janitorial services cost - approximately $1.34 to $1.55 per sq. ft.
► Water, sewer & storm water line cleaning/maintenance - approximately $2,334 per mile
► Wastewater Treatment - approximately $2.29 per 1,000 gallons
Based on the cost estimates above, the detailed CIP project pages which follow will include the
budgetary operating impact of each project. The chart below shows the relationship between the
City's operating and capital budgets. The overlapping area depicts the operational impact of projects
included in our CIP.
FY25
Operating Budget
$108.2 Million
FY25
FY25 Annual Capital Project Capital Budget
Operating Impact $40.2 Million
$126,000 (estimated)
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 141
5011�
Debt Service and Capital Improvements Capital Improvement Program
Due to the nature of some of the projects in the CIP and the timeframe in which capital improvements
o w will be completed or acquired, quantifying or estimating this impact is challenging. As explained in
U the City's CIP, costs of the projects included in the plan are determined at current dollars. Then, an
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°o o inflationary factor is added to surmise future project cost for the planned date of completion. The
z°6 inflationary factor is supported by the Houston Chapter of Associated General Contractors, the U.S.
Department of Labor and Engineering News Report.
The overall impact of the facility, street, drainage, water and sewer Capital Improvements Program
projectswill be positive forthe City upon completion because upgraded or new infrastructure results in
lower on -going maintenance costs for the City. However, useful life cycles of infrastructure will remain
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a factor. Therefore, replacement needs are continuous and often offset the maintenance savings from
w new infrastructure.
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D ° Staff takes special care in timing CIP projects that may require debt service support to maintain the
N o6 City's property tax rate at a level that will not burden its citizens. As previously stated, projects will
Q U be included in the capital budget, annually, by priority and as funding sources are approved by City
U o Council. Debt level limits and revenue projections are critical in this process because CIP projects
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W resulting principal and interest payment requirements.
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142 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Debt Service and Capital Improvements Capital Improvement Program
Capital Improvements Program Funding
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The CIP cites funding as the greatest challenge for the plan due to the aggressive nature of our City's
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plan, economic conditions, and increasing construction costs. This challenge means the City has to
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utilize a variety of sources for funding capital expenditures. In previous years, the City has issued
General Obligation Bonds and Water & Sewer Revenue Bonds to support the Capital Improvements
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Plan.
In fiscal year 2009, the City issued water and sewer revenue bonds totaling $12.1 million to complete
water and sewer capital improvements. The rehabilitations of three (3) of the City's water plants
occurred in FY15. In fiscal year 2016, the City completed a bond issuance of $5.6 million to complete
the construction of a 3rd clarifier at the Blackhawk Waste Water Treatment Plant and replacement of o -n
the City's lift station #23. The projects related to the 2009 issuances have been completed.
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In December 2018, the City issued Water & Sewer revenue bonds totaling $20 million. Planned utility
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projects will include sanitary sewer assessment phase IV through VI, lift station #1, #4 #17 and #23
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reconstruction, water plant #1 tank rehabilitation, 42" water main replacement, second elevated water
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storage rehabilitation, surface water station #3, & sanitary sewer plant additional capacity. A majority
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of the projects have been completed, with the exception of the 42" water main replacement.
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In January 2021, the City issued Water & Sewer revenue bonds totaling $14.1 million. Planned utility
projects were include sanitary sewer assessment phase VII & VII I, lift station #22 reconstruction, water
plants #3 & #4 tank rehabilitation, and sanitary sewer plant additional capacity. These projects have
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been completed.
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The City's 5-year CIP includes additional funds for replacement of a 42" water main, additional water
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plant rehabilitations and lift station replacements which will be funded with water and sewer working
capital and future water and sewer revenue bond issuances.
The American Rescue Plan Act will provide the City of Friendswood with an allocation from the
Coron avi rus State and Local Fiscal Recovery federal grant. The total is approximately $10 m i l l i o n d o l l a rs.
Utilizing this grant funding, the City will complete the 24" Clear Creek Crossing water line and a new
Ground Storage Tank at Water Plant #1.
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For general government projects, In November 2019, the citizens of Friendswood voted to issue a series
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of general obligation bonds for a total of $52.1 million dollars. Proposition A included $2 million for the
first renovation phase of the public works building on Blackhawk Boulevard. Proposition B included
$9.1 million to expand our public safety building and construct a new fire station and training field
to replace Fire Station #2. Proposition F was the largest voter -approved package which provided $41
million to serve as seed moneyfor the Cityto complete very large-scale drainage projects in partnership
with other local entities. The remaining funds in the bond issuances are directed towards drainage
projects.
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2019 GO Bond Propositions Funding Passed (Yes/No)
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A Blackhawk Public Works Facility $2,000,000 Yes
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B Municipal Public Safety Building/New Fire Station & Training Field $9,100,000 Yes
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C Municipal Community Center $9,000,000 No
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D Transportation/Pedestrian Facilities $7,600,000 No
E Parks/Trails/Recreation Facilities $8,000,000 No
F Storm Water/Drainage/Flood Control $41,000,000 Yes
Other funding sources such as state and federal grants, donations, inter -local agreements, capital leases
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and unassigned fund balance have been utilized to pay for capital expenditures. The City anticipates
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continuing the use of these funding sources to support the capital improvements program in the
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 143
5011�
Debt Service and Capital Improvements Capital Improvement Program
Z Fiscal Year 2013-14 General Obligations Bond Election
o� At the direction of our City Council in 2012, the City Manager solicited citizen participation to form an
o > advisory group to evaluate the community's needs and make a recommendation regarding a potential
0 ° general obligations bond election. During 2013, the citizens' group actively met and assessed the needs
Z of the City relating to facilities, parks and streets & drainage. The group also explored financing options
to address the identified needs.
The consensus of the group was to put the needs to a vote of the Friendswood residents by way of
a bond election held in November 2013. In the weeks preceding the election, a series of Town Hall
meetings provided a platform to discuss the advisory group's findings and the bond election with
w LO other citizens.
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u o The bond election passed with voters approving four (4) propositions totaling $24,085,000. These
ry a included $7.7 million for street improvements, $7.3 million for parks improvements including land
N > purchase, $2.5 million to expand the City's existing library and $6.6 to build a new fire station and
uo expand the City's existing Fire Station #4. The projects will have a future annual budgetary impact
Z a of approximately $75,000 resulting from additional operating cost such as utilities, janitorial services,
Z mowing services and insurance.
While taking into consideration the City's financial impact of debt issuance costs and annual debt
service payments, City Council approved a plan to issue bonds in 3 phases to complete all projects
Q w within a time period of five to seven years. The FY15 budget included $9.4 million to complete projects
Z < identified in the 1st round of the bonds. Included in the FY16 budget was $8.6 million for the 2 d round
Z 7 of the bonds. City Council appropriated $6.1 million during FY17 to finish out the round 3 projects that
71- Ln were scheduled for completion in years 1 and 2 of the City's CIP.
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144 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Calo tal Improvements Caoital Improvement Program
Street Improvements and Economic Development Improvements Funds
In the May 2016 election, City of Friendswood voters approved an additional half-centsalestax; of which
3/8 will support streets improvements and 1/8 will support economic development improvements to
the City's downtown area. During the 5-year CIP plan, the sales tax for street improvements is projected
to equal about $11.6 million and the economic development improvements sales tax is expected to
generate approximately $3.9 million.
The voter -approved sales tax for streets (3/8 cent) was set to expire in November 2024. Friendswood
citizens elected to reauthorize this sales tax at the May 2024 Special Election, extending the voter -
approved sales tax for streets through May 2028.
Adopted CIP Funding Sources
Fiscal Years 2025 - 2029
$205,407,887
Unfunded/TBD Utility
$75,1 34,179
37%
Economic Development Fund
$0
0%
Unfunded/TBD Govern m4
$86,410,761
42%
General Obligation Bonds
$18,818,265
9%
Street Improvements Fund
$6,167,127
3%
Federal & Local Grant
$13,177,555
6%
ter & Sewer Revenue Bonds
700,000
Significant Routine and Significant Non -Routine Capital Expenditures
The Water and Sewer Fund capital improvements program includes one significant routine capital
expenditure which is the annual sewer line maintenance and cleaning. The budget allots $300,000 for
this ongoing expense.
The City's recommended significant non -routine capital expenditures for the next fiveyears of the CIP
plan, totaling $205.4 million, will be detailed in further parts of this section of the budget document.
The following tables summarize the CIP plan expenditures by project year and category. Schedules
followwhich provide proposed project names, accounting project identification numbers (if assigned),
budget estimates and operating impact (if any).
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 145
50110
Debt Service and Capital Improvements Capital Improvement Program
Adopted General Government
Total
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Funds
2025
2026
2027
2028
2029
5 Year Plan
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Drainage
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Estimated Cost
$19,076,564
$661,000
$0
$15,000,000
$0
$34,737,564
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Authorized Funds
$19,076,564
$0
$0
$0
$0
$19,076,564
Supplemental Funds Needed
$0
$661,000
$0
$15,000,000
$0
$15,661,000
Facilities & Equipment
Estimated Cost
$500,000
$8,814,886
$53,451,517
$0
$0
$62,766,403
Authorized Funds
$500,000
$0
$0
$0
$0
$500,000
Supplemental Funds Needed
$0
$8,814,886
$53,451,517
$0
$0
$62,266,403
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Estimated Cost
$0
$0
$0
$2,600,000
$2,750,000
$5,350,000
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Authorized Funds
$0
$0
$0
$0
$0
$0
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Supplemental Funds Needed
$0
$0
$0
$2,600,000
$2,750,000
$5,350,000
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Streets
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Estimated Cost
$4,050,523
$4,996,168
$576,762
$0
$0
$9,623,453
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$4,050,523
$1,864,000
$576,762
$0
$0
$6,491,285
Supplemental Funds Needed
$0
$3,132,168
$0
$0
$0
$3,132,168
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Total Gen Govt Funds
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Estimated Cost
$23,627,087
$14,472,054
$54,028,279
$17,600,000
$2,750,000
$112,477,420
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$23,627,087
$1,864,000
$576,762
$0
$0
$26,067,849
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Supplemental Funds Needed
$0
$12,608,054
$53,451,517
$17,600,000
$2,750,000
$86,409,571
Total
Adopted Utility Funds
2025
2026
2027
2028
2029
5 Year Plan
Facilities & Equipment
Estimated Cost
$0
$0
$0
$0
$0
$0
Authorized Funds
$0
$0
$0
$0
$0
$0
Supplemental Funds Needed
$0
$0
$0
$0
$0
$0
Sewer Improvements
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Estimated Cost
$1,300,000
$43,876,171
$2,800,000
$1,300,000
$1,300,000
$50,576,171
• '
Authorized Funds
$1,300,000
$300,000
$300,000
$300,000
$300,000
$2,500,000
Supplemental Funds Needed
$0
$43,576,171
$2,500,000
$1,000,000
$1,000,000
$48,076,171
Water Improvements
Estimated Cost
$15,296,288
$22,458,135
$1,069,873
$3,530,000
$0
$42,354,296
Authorized Funds
$15,296,288
$0
$0
$0
$0
$15,296,288
Q Z
Supplemental Funds Needed
$0
$22,458,135
$1,069,873
$3,530,000
$0
$27,058,008
O
Z
Total Utility Funds
LU Q
Estimated Cost
$16,596,288
$66,334,306
$3,869,873
$4,830,000
$1,300,000
$92,930,467
Q LL
Authorized Funds
$16,596,288
$300,000
$300,000
$300,000
$300,000
$17,796,288
a
Uj Z
Supplemental Funds Needed
$0
$66,034,306
$3,569,873
$4,530,000
$1,000,000
$75,134,179
J Z
QO
W Q
LU ry
W ry
JO
aW
aZ
V)
146 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
M
Debt Service and Capital Improvements Capital Improvement Program
Capital Projects
Project Summary by Fund
o Z
)0 o
FY24
FY24
FY24
FY25
mn
0
Fund
FY23
Original
Amended
Year End
Adopted
z
Number
Actual
Budget
Budget
Estimate
Budget
General Fund
001
$2,637,756
$333,370
$3,980,777
$3,132,802
$500,000
2017 CDBG-DR Harvey (Harris County)
123
2,934,264
471,560
474,082
477,023
0
2017 CDBG-DR Harvey (Galveston Cc)
124
636,426
2,622,902
2,622,902
162,347
2,189,277
2021 Coronavirus State and Local
v „
Recovery Fund
125
0
10,472,293
10,472,293
0
10,988,278
0
D
Sidewalk Installation Fund
160
0
0
0
0
0
< z
Park Land Dedication Fund
164
24,451
0
34,500
34,500
0
D
yr
Streets Improvements Fund
170
774,308
3,727,555
805,342
805,342
3,727,555
O p
Economic Development Improvements
� �
Fund
175
505,174
1,866,800
2,080,347
2,081,791
0
`^ C
2016 General Obligation Bond Fund
254
6,020
0
44,780
44,780
0
m
2017 General Obligation Bond Fund
255
0
47,158
0
0
322,968
2020 General Obligation Bond Fund
256
1,777,908
0
74,637
74,637
0
2021 General Obligation Bond Fund
257
3,307,695
2,338,693
2,485,587
146,894
2,386,038
(n m
C Z
2023 General Obligation Bond Fund
258
0
25,145,767
9,436,509
9,436,508
16,109,259
z
D
Water and Sewer Fund
401
1,661,642
300,000
3,759,073
3,759,073
1,300,000
m D
2016 Water & Sewer Construction Fund
420
212,955
995,689
1,365,086
1,365,086
0
2018 Water & Sewer Construction Fund
421
4,386,923
1,444,957
1,779,158
2,184,158
0
2021 Water & Sewer Construction Fund
422
2,086,651
7,986,829
10,177,605
10,177,605
2,700,000
1776 Park Trust Fund
701
0
0
0
0
0
$20,952,173
$57,753,573
$49,592,678
$33,882,546
$40,223,375
Z Ln
C
O�
r
3m
�m
pz
zD
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 147
5111111�
Debt Service and Capital Improvements
Capital Improvement Program
w
General Fund
(001)
o
~'
U
Capital Improvement
Projects
°
Project/Account Listing
FY24
FY24
FY24
FY25
FY26
FY27
FY28
FY29
FY23
Original
Amended
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
Estimate
Budget
Budget
Budget
Budget
Budget
Tree Preservation/Mitigation
0
0
12,250
12,250
0
0
0
0
0
Blackhawk Blvd Phase II-C
0
0
187,500
187,500
0
0
0
0
0
2023 Street Maintenance
409,778
0
488,296
167,981
0
0
0
0
0
LLa W
Brigadoon Lane 2023 HAZ Mit
D U
F
Grant Scoping
0
18,000
18,000
S,000
0
0
0
0
0
U 0
Friendswood Parkway Traffic
ry 0-
Impact Analysis
0
315,370
315,370
70,168
0
0
0
0
0
N>
Blackhawk Blvd Phase II-B
0
0
1,235,457
1,066,657
0
0
0
0
0
Q J
STREET PROJECTS
$409,778
$333,370
$2,256,873
$1,509,556
$0
$0
$0
$0
$0
Up
Za
ZForest
Bend Detention -
Change Orders
24,744
0
4,800
4,800
0
0
0
0
0
Deepwood Drainage Project
15,650
0
0
0
0
0
0
0
0
Piperack Relocation
15,000
0
0
0
0
0
0
0
0
J to
Whitcomb Inline/Offline
Q LEI
FX
Detention
0
0
3,200
3,200
0
0
0
0
0
U
ZQ <
DRAINAGE PROJECTS
$55,394
$0
$4,800
$4,800
$0
$0
$0
$0
$0
Z
LL
V)
Library Expansion Study
0
0
57,000
0
0
0
0
0
0
Civic Center Study
0
0
73,000
28,290
0
0
0
0
0
Public Safety Building
942,390
0
245,078
245,078
0
0
0
0
0
Fire Station #2
402,282
0
37,494
37,494
0
0
0
0
0
Blackhawk Building
Renovation
0
0
518,972
518,972
0
0
0
0
0
Blackhawk Shelter
850
0
307,793
307,793
0
0
0
0
0
Temporary Fire Station
0
0
4,560
4,560
0
0
0
0
0
Deferred Maintenance
•
Program
0
0
0
0
500,000
0
0
0
0
FACILITY PROJECTS
$1,345,522
$0
$1,243,897
$1,142,187
$500,000
$0
$0
$0
$0
u �
FIFE: Public Safety Building
450,237
0
0
0
0
0
0
0
0
FIFE: Fire Station #2
75,732
0
0
1,052
0
0
0
0
0
•
FIFE: Emer Ops Ctr
105,208
0
0
0
0
0
0
0
0
FIFE: Blackhawk Bldg
0
0
258,285
258,285
0
0
0
0
0
•
Add'I FFE: Blackhawk Bldg
164,135
0
213,722
213,722
0
0
0
0
0
Council Chamber Renovation
31,750
0
0
0
0
0
0
0
0
J
Q z
EQUIPMENT PROJECTS
$827,062
$0
$472,007
$473,059
$0
$0
$0
$0
$0
w Q
GENERAL FUND PROJECTS
$2,637,756
$333,370
$3,980,777
$3,132,802
$500,000
$0
$0
$0
$0
Q u-
0- Z
w-
r)
J Z
Q 0
Lu Q
Lu ry
J 0
d LL
aZ
V)
148 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
w
FY23
FY24
FY24
FY24
FY25
Account
Actual
Original Budget
Amended Budget
Year End Estimate
Adopted Budget
O Z
7150 Architectural Services
31,750
0
8,825
8,825
0
<
m O
8120 Buildings
0
0
518,972
518,972
0
G 0
< C
8400 Capital Operating Equip
164,135
0
213,722
213,722
0
m n
8600 Furniture And Fixtures
626,159
0
258,285
258,285
0
O
Z
6621 Deferred Maintenance Contingency
849
0
0
0
500,000
6610 Building Renovations
5,018
0
4,560
4,560
0
7400 Operating Services
0
0
12,250
12,250
0
8581 Preliminary Study
0
0
130,000
28,290
0
8591 Construction (Contracted)
402,282
0
324,212
324,212
0
8140 Building Renovations
942,390
0
245,078
245,078
0
-o m
General Government Total
$2,172,583
$0
$1,715,904
$1,614,194
$500,000
D
n z
< n
8591 Construction (Contracted)
0
0
0
1,052
0
!0 D
yr
Fire Marshal Total
$0
$0
$0
$1,052
$0
Q �
n z
mC
(n n
6510 Street Maintenance
218,695
0
0
0
0
--1
C
7800 Contract Services
26,817
333,370
338,170
79,968
0
A
m
8511 Concrete Streets
0
0
1,200,000
1,031,200
0
8512 Asphalt Streets
0
0
488,296
167,981
0
8581 Preliminary Engineering
126,667
0
26,632
26,632
0
(n m
8582 Design Engineering
850
0
21,075
21,075
0
C ZD
8596Surveying
30,000
0
0
0
0
D n
7130 Engineering Services
6,100
0
187,500
187,500
0
)0 D
mr
8113Appraisals
650
0
0
0
0
(n
7800 Drainage
55,394
0
3,200
3,200
0
Parks & Recreation Total
$55,394
$0
$3,200
$3,200
$0
GENERAL FUND PROJECTS
$2,637,756
$333,370
$3,980,777
$3,132,802
$500,000
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 149
511�
Debt Service and Capital Improvements
Capital Improvement Program
w
2016 General Obligation
Bonds
Fund
(254)
o
~'
U a
Capital Improvement Projects
°
Project/Account Listing
z
FY24
FY24
FY24
FY25
FY26
FY27 FY28
FY29
FY23 Original
Amended
Year End
Adopted
Proposed
Proposed Proposed
Proposed
Project Name Actual Budget
Budget
Estimate
Budget
Budget
Budget Budget
Budget
Parks Master Plan 6,020 0
44,780
44,760
0
0
0 0
0
PARKS PROJECTS $6,020 $0
$44,780
$44,780
$0
$0
$0 $0
$0
a W
FY23
FY24
FY24
FY24
FY25
FU
Account
Actual
Original Budget Amended
Budget
Year End Estimate Adopted Budget
a
�
8582 Design Engineering
6,020
0
44,780
44,780
0
a
F 06
Parks & Recreation Total
$6,020
$0
$44,780
$44,780
$0
V) >
JU
Q J
U O
2016 GENERAL OBLIGATION BOND FUND PROJECTS
$6,020
$0
$44,780
$44,780
$0
za
Q
z
F-1
Source for Future Years: The Capital Improvement Program Manual
J (n
Q W
U D'
z Q
Q
z
LL �
V)
Q z
FO
w Q
F o'
QO
a Z
w—
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J Z
QO
W Q
W ry
JO
a�
aZ
V)
150 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
w
2017 General Obligation
Bonds
Fund (255)
o Z
)0
Capital Improvement Projects
o
Project/Account Listing
o
Z
-
-
- -
FY24
FY24
FY24 FY25
FY26
FY27 FY28 FY29
FY23 Original
Amended
Year End Adopted
Proposed
Proposed Proposed Proposed
Project Name Actual Budget
Budget
Estimate Budget
Budget
Budget Budget Budget
Blachawk Boulevard - Ph2
Pkg C 0 47,158
0
0 322,968
0
0 0 0
STREET PROJECTS $0 $47,158
$0
$0 $322,968
$0
$0 $0 $0
-o -n
Oz
r D
n z
< n
Q° D
yr
2017 GENERAL OBLIGATION
z)
BOND FUND PROJECTS $0 $47,158
$0
$0 $322,968
$0
$0 $0 $0
n z7
mC
(n n
V)--]
C
FY23
FY24
FY24
FY24 FY25
zo
Account
Actual
Original Budget Amended Budget
Year End Estimate Adopted Budget
En
6510Street Maintenance
0
47,158
0
0 0
8591 Construction (Contracted)
0
0
0
0 322,968
Public Works & Engineering Total
$0
$47,158
$0
$0 $322,968
U) m
C
Z
�D
2017 GENERAL OBLIGATION BOND FUND PROJECTS
$0
$47,158
$0
$0 $322,968
�Z
D n
AD
mr
Source for Future Years: The Capital Improvement Program Manual
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 151
511�
Debt Service and Capital Improvements Capital Improvement Program
o w 2020 General Obligation Bonds Fund (256)
~' Capital Improvement Projects
U a
° Project/Account Listing
z
FY24
FY24
FY24
FY25
FY26
FY27
FY28
FY29
FY23
Original
Amended
Year End
Adopted
Proposed
Proposed Proposed
Proposed
Project Name Actual
Budget
Budget
Estimate
Budget
Budget
Budget
Budget
Budget
Blackhawk Building Renovation 1,777,908
0
74,637
74,637
0
0
0
0
0
FACILITY PROJECTS $1,777,908
$0
$74,637
$74,637
$0
$0
$0
$0
$0
a0
W
FY23
FY24
FY24
FY24
FY25
FU
Account
Actual
Original Budget
Amended Budget
Year End Estimate
Adopted Budget
a
�
8120 Buildings
1,732,200
0
0
0
0
a
F o6
8582 Design Engineering
45,708
0
10,915
10,915
0
N
U
8591 Construction (Contracted)
0
0
63,722
63,722
0
Q
JO
U
General Government Total
$1,777,908
$0
$74,637
$74,637
$0
za
Q
z
2020 GENERAL OBLIGATION BOND FUND PROJECTS
$1,777,908
$0
$74,637
$74,637
$0
Source for Future Years: The Capital Improvement Program Manual
J (n
Q W
U ry
z Q
Q
z
LL �
V)
Q z
FO
w Q
F �
QO
a Z
w—
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J z
QO
LLI Q
LU ry
JC
a LL
az
V)
152 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
w
2021 General Obligation
Bonds
Fund
(257)
o Z
)0
Capital Improvement Projects
o
Project/Account Listing
o
Z
_
FY24
FY24
FY24
FY25
FY26
FY27
FY28
FY29
FY23 Original
Amended
Year End
Adopted
Proposed
Proposed Proposed
Proposed
Project Name Actual Budget
Budget
Estimate
Budget
Budget
Budget
Budget
Budget
2022BRIC/FMAScoping 11,001 0
0
0
0
0
0
0
0
Drainage Seed Project
Funding 0 899,019
2,338,693
0
0
0
0
0
0
Deepwood 0 1,439,674
0
0
2,386,038
0
0
0
0
-o -n
r-
Forest Bend Detention Pond 100,426 0
0
0
0
0
0
0
0
D
Forest Bend Detention Pond
< n
-Construction 0 0
54,062
54,062
0
0
0
0
0
Sp D
Friendswood Area Regional
p
Detention Basin (1959) 954,233 0
0
0
0
0
0
0
0
O p
3AAC Grissolm Road
M n
Property Purchase 39,145 0
0
0
0
0
0
0
0
07 --1
DRAINAGE PROJECTS $1,104,805 $2,338,693
$2,392,755
$54,062
$2,386,038
$0
$0
$0
$0
C
zo
m
Fire Station #2 & Training
Field 1,822,437 0
66,657
66,657
0
0
0
0
0
Public Safety Bldg Expansion 380,453 0
26,175
26,175
0
0
0
0
0
(n m
C
FACILITY PROJECTS $2,202,890 $0
$92,832
$92,832
$0
$0
$0
$0
$0
Z
Z
Dn
AD
2021 GENERAL OBLIGATION
m r
BOND FUND PROJECTS $3,307,695 $2,338,693
$2,485,587
$146,894
$2,386,038
$0
$0
$O
$0
FY23
FY24
FY24
FY24
FY25
Account
Actual
Original Budget Amended Budget
Year End Estimate
Adopted Budget
8582 Design Engineering
59,304
0
16,551
66,657
0
8591 Construction (Contracted)
2,125,615
0
65,747
26,175
0
8597 Construction Testing
17,971
0
10,534
0
0
General Government Total
$2,202,890
$0
$92,832
$92,832
$0
Q
7800 Contract Services
11,001
0
0
0
0
. n
■
•
8113Appraisals
750
0
0
0
0
8210 Land
38,395
0
0
0
0
0 rn
8530 Drainage Improvements
0
2,338,693
2,338,693
0
0
•
8581 Preliminary Engineering
954,233
0
0
0
0
8591 Construction (Contracted)
95,148
0
54,062
54,062
2,386,038
8597 Soil/Concrete Testing
5,278
0
0
0
0
Public Works Total
$1,104,805
$2,338,693
$2,392,755
$54,062
$2,386,038
Z
m m
2021 GENERAL OBLIGATION BOND FUND PROJECTS
$3,307,695
$2,338,693
$2,485,587
$146,894
$2,386,038
O-0
A A
m
Source for Future Years: The Capital Improvement Program
Manual
Oz
zD
r
Z Ln
m C
O�
r
3m
�m
pz
zD
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 153
qlo�
Debt Service and Capital Improvements Capital Improvement Program
2023-24 General Obligation Bonds Fund (258)
Capital Improvement Projects
Project/Account Listing
FY24
FY24
FY24 FY25
FY26
FY27
FY28
FY29
FY23
Original
Amended
Year End Adopted
Proposed
Proposed Proposed
Proposed
Project Name
Actual
Budget
Budget
Estimate Budget
Budget
Budget
Budget
Budget
FM 1959 Detention Basin
0
7,045,767
7,045,767
7,045,767 0
0
0
0
0
Whitcomb Inline/Office
0
17,000,000
2,390,742
2,390,741 14,609,259
0
0
0
0
Detention
Master Drainage Plan
0
600,000
0
0 1,000,000
0
0
0
0
Lower CC & Dickinson Bayou
0
500,000
0
0 500,000
0
0
0
0
Studies
DRAINAGE PROJECTS
$0
$25045,767
$9,436,509
$9,436,508 $16,109,259
$0
$0
$0
$0
FY23
FY24
FY24
FY24
FY25
Account
Actual
Original Budget Amended Budget
Year End Estimate
Adopted Budget
8591 Construction (Contracted)
0
25,145,767
7,045,767
7,045,767
0
8530 Drainage Improvements
0
0
2,390,742
2,390,741
16,109,259
Public Works Total
$0
$25,145,767
$9,436,509
$9,436,508
$16,109,259
2021 GENERAL OBLIGATION BOND FUND PROJECTS $0 $25,145,767 $9,436,509 $9,436,508 $16,109,259
Source for Future Years: The Capital Improvement Program Manual
154 Annual Adopted Budget. 2024 - 2025 ► City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
■
Capital Improvement
Plan
o Z
< �0
m
FY24 - 25 Budget
A p
< C
2017 CDBG-DR (H.C.)
Harvey Round 1
o
Fund 123
Z
FY24 FY24
FY24
FY25
FY26
FY27 FY28
FY29
FY23
Original Amended
Year End Adopted
Proposed
Proposed Proposed
Proposed
Project Name Actual
Budget Budget
Estimate Budget
Budget
Budget Budget
Budget
Forest Bend Detention Pond 2,934,264
0 2,522
5,463
0
0
0 0
0
Blackhawk Emergency Shelter 0
471,560 471,560
471,560
0
0
0 0
0
-0 m
ACQUISTION &
Oz
C D
INFRASTRUCTURE PROJECTS $2,934,264
$471,560 $474,082
$477,023
$0
$0
$0 $0
$0
< n
U D
� r
FY23
FY24
FY24
FY24
FY25
On
Account
Actual
Original Budget
Amended Budget
Year End Estimate Adopted Budget
z
8591 Construction (Contracted)
0
471,560
471,560
471,560
0
mC
� n
Total
$0
$471,560
$471,560
$471,560
$0
C
A
m
7130 Engineering Services
23,627
0
2,522
5,463
0
8591 Construction (Contracted)
2,910,637
0
0
0
0
Total
$2,934,264
$0
$2,522
$5,463
$0
In m
C Z
D
Z
ACQUISTION & INFRASTRUCTURE PROJECTS
$2,934,264
$471,560
$474,082
$477,023
$0
D n
AD
mr
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 155
5111111�
Debt Service and Capital Improvements
Capital Improvement Program
w
Capital Improvement Plan
o
ULu
FY24 - 25 Budget
o>
& °
2017 CDBG-DR (G.C.)
Harvey Round 1
Z
Fund 124
FY24 FY24
FY24
FY25 FY26
FY27
FY28
FY29
FY23
Original Amended
Year End
Adopted Proposed
Proposed Proposed
Proposed
Project Name Actual
Budget Budget
Estimate
Budget Budget
Budget
Budget
Budget
Pipe Rack Project 0
1,087,525 1,087,525
650
1,608,010 0
0
0
0
ui Ln
Acq. Properties - Frenchman's Creek 166,944
0 0
12,755
0 0
0
0
0
UAcq.
Properties - Deepwood/
U Q
Woodvine 327,669
1,370,314 1,370,314
148,942
7,480 0
0
0
0
ry a
Deepwood Flood Control Project 141,813
165,063 165,063
0
573,787 0
0
0
0
F o6
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ACQUISTION & INFRASTRUCTURE
Q U
PROJECTS $636,426
$2,622,902 $2,622,902
$162,347
$2,189,277 $0
$0
$0
$0
— J
Up
Za
Q
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FY23
FY24
FY24
FY24
FY25
Account
Actual
Original Budget
Amended Budget Year End Estimate
Adopted Budget
7130 Engineering Services
163,749
0
0
650
0
7450 Relocation Costs
0
0
0
7,480
7,480
J to
7800 Contract Services
16,627
0
0
0
0
Qw
U F,
8120 Buildings
325,349
165,063
0
443
0
Q
8591 Construction (Contracted)
0
2,457,839
2,457,839
70,607
2,181,797
Z
LL �
7400 Operating Services
0
0
0
96
0
V)
7805 Demolition
130,701
0
165,063
83,071
0
Acquistion & Infrastructure Projects
$636,426
$2,622,902
$2,622,902
$162,347
$2,189,277
ACQUISTION & INFRASTRUCTURE PROJECTS
$636,426
$2,622,902
$2,622,902
$162,347
$2,189,277
Q Z
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156 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
■
Capital Improvement Plan
o Z
< �0
m
FY24 - 25 Budget
A p
< C
2021 Coronavirus State and Local Fiscal Recovery
nn
o
Fund 125
Z
FY24 FY24
FY24 FY25
FY26
FY27
FY28
FY29
FY23 Original Amended
Year End Adopted
Proposed
Proposed
Proposed
Proposed
Project Name Actual Budget Budget
Estimate Budget
Budget
Budget
Budget
Budget
24" Clear Creek Crossing 0 7,754,293 7,754,293
0 7,285,026
0
0
0
0
-0 m
Oz
24" Clear Creek Crossing -
E: D
Anticipated Additional Funds 0 0 0
0 985,252
0
0
0
0
< Z
Cl
New Ground Storage Tank at
P. D
Water Plant # 1 0 2,718,000 2,718,000
0 2,718,000
0
0
0
0
r-
A
INFRASTRUCTURE PROJECTS $0 $10,472,293 $10,472,293
$0 $10,988,278
$0
$0
$0
$0
(,n
O
m C
cn
INFRASTRUCTURE PROJECTS $0 $10,472,293 $10,472,293
$0 $10,988,278
$0
$0
$0
$0
-1
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C
A
m
FY23
FY24
FY24
FY24
FY25
Actual
' Original Budget Amended
Budget Year End Estimate
Adopted Budget
8591 Construction (Contract) 0
10,472,293
10,472,293
0
10,988,278
(n m
Infrastructure Projects $0
$10,472,293
$10,472,293
$0
$10,988,278
C Z
� D
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D n
INFRASTRUCTURE PROJECTS $0
$10,472,293
$10,472,293
$0
$10,988,278
m D
U)
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 157
Debt Service and Capital Improvements Capital Improvement Program
o w capitai improvement Nian
o>
FY24 - 25 Budget
° Park Land Dedication Fund
Z
FY24
FY24
FY24
FY25
FY26
FY27
FY28
FY29
FY23
Original
Amended
Year End
Adopted
Proposed
Proposed Proposed
Proposed
Project Name
Actual
Budget
Budget
Estimate
Budget
Budget
Budget
Budget
Budget
Stevenson Park Improvements
19,093
0
0
0
0
0
0
0
0
ui U-)
Park Improvements & Lake
w
Friendswood
0
0
6,500
6,500
0
0
0
0
0
U
U 0
Sportspark
0
0
28,000
28,000
0
0
0
0
0
rya
Leavesley Park Improvements
5,358
F .6
V1 }
PARKS & RECREATION
Q U
PROJECTS
$19,093
$0
$34,500
$34,500
$0
$0
$0
$0
$0
— J
Up
Zn
Q
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FY23
FY24
FY24
FY24
FY25
L-
Account
Actual
Original Budget
Amended budget
Year End Estimate
Adopted Budget
8560 Parks Improvements
15,000
0
28,000
28,000
0
58000perating Equipment<$5,000
4,093
0
0
0
0
J to
8800 Capital Equipment
5,358
0
6,500
6,500
0
Q w
U FY
Parks & Recreation Total
$24,451
$0
$34,500
$34,500
$0
Z Q
Q
Z �
LL �
PARK LAND DEDICATION FUND PR03ECTS
$24,451
$0
$34,500
$34,500
$0
N
J Z
F
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77
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Q O
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W Q
77
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a L�
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V)
158 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
W
Capital Improvement Plan
o Z
<A
FY24 - 25 Budget
< 0
Street Improvements Fund
o
Fund 170
Z
FY24 FY24
FY24
FY25
FY26
FY27 FY28
FY29
FY23 Original Amended
Year End
Adopted
Proposed
Proposed Proposed
Proposed
Project Name Actual Budget Budget
Estimate
Budget
Budget
Budget Budget
Budget
Blackhawk Blvd Phll Pkg B 131,897 727,555 805,342
805,342
0
0
0 0
0
Blackhawk Blvd Phll Pkg C 0 3,000,000 0
0
3,727,555
0
0 0
0
-o -n
OZ
Street Improvements 642,411 0 0
0
0
0
0 0
0
C D
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Friendswood Parkway
< n
Improvements 0 0 0
0
0
1,864,000
0 0
0
Q° D
yr
Mary's Creek Bridge at
Dunbar Estates 0 0 0
0
0
0
68,900 0
0
Op
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Greenbriar Bridge 0 0 0
0
0
0
507,862 0
0
M C
n
STREET IMPROVEMENTS
C
PROJECTS $774,308 $3,727,555 $805,342
$805,342
$3,727,555
$1,864,000
$576,762 $0
$0
A
m
FY23
FY24
FY24
FY24
FY25
Account Actual
Original
Budget Amended budget
Year End Estimate Adopted Budget
6510 Street Maintenance 642,411
0
0
0
0
(n -n
C Z
8511 Concrete Streets 131,897
3,727,555
595,658
595,658
3,727,555
K Z
�
7130 Engineering Services 0
0
209,684
209,684
0
A D
Street Improvements Total $774,308
$3,727,555
$805,342
$805,342
$3,727,555
M r
STREET IMPROVEMENTS FUND PROJECTS $774,308
$3,727,555
$805,342
$805,342
$3,727,555
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 159
qloli.
Debt Service and Capital Improvements
Capital Improvement Program
w
Capital Improvement Plan
o
D
Uj
FY24 - 25 Budget
o>
°
Economic Development Improvements Fund
Z
Fund 175
FY24 FY24
FY24 FY25 FY26
FY27 FY28
FY29
FY23 Original Amended
Year End Adopted Proposed
Proposed Proposed
Proposed
Project Name Actual Budget Budget
Estimate Budget Budget
Budget Budget
Budget
FM518 Iliumination Project 505,174 1,866,800 2,080,347
2,081,791 0 0
0 0
0
ui V)ECONOMIC
DEVELOPMENT
W
IMPROVEMENTS PROJECTS $505,174 $1,866,800 $2,080,347
$2,081,791 $0 $0
$0 $0
$0
F U
U0
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a
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V) >
FY23
Account Actual
FY24 FY24
Original Budget Amended budget
FY24 FY25
Year End Estimate Adopted Budget
J
Q J
7800 Contract Services 505,174
1,866,800 2,077,953
2,077,953
0
U n
Z
8590 Cip Contingency 0
0 2,394
3,838
0
Q
Z
Economic Development
LL
Improvements Total $505,174
$1,866,800 $2,080,347
$2,081,791
$0
ECONOMIC DEVELOPMENT
IMPROVEMENTS FUND PROJECTS $505,174
$1,866,800 $2,080,347
$2,081,791
$0
J (n
Q W
U �
Z Q
Q
Z
LL �
J Z
F
W Q
77
F ry
Q O
LL
a Z
w-
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Q Q
W Q
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W
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V)
160 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
■
Debt Service and Capital Improvements Capital Improvement Program
Water and Sewer Fund (401)
Capital Improvement Projects
Project/Account Listing
FY24
FY24
FY24
FY25
FY26
FY27
FY28
FY29
FY23
Original
Amended
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
Estimate
Budget
Budget
Budget
Budget
Budget
Blackhawk Building Renovation
7,890
0
106,000
106,000
0
0
0
0
0
23 Wilderness Trail
832,798
0
0
0
0
0
0
0
0
DISTRIBUTION PROJECTS
$840,688
$0
$106,000
$106,000
$0
$0
$0
$0
$0
Eagle Creek Waterline
Replacement
49,935
0
0
0
0
0
0
0
0
Lift Station Mitigation
223,797
0
117,013
117,013
0
0
0
0
SCADA Upgrade
47,625
0
43,470
43,470
0
0
0
0
0
2024 Sewer Line Maint &
Cleaning
0
300,000
1,146,143
1,146,143
0
0
0
0
0
2025 Sewer Line Maint &
Cleaning
0
0
0
0
300,000
0
0
0
0
2026 - 2029 Sewer Line Maint &
Cleaning
0
0
0
0
0
300,000
300,000
300,000
300,000
Lift Station Pkg # 3
0
0
575,017
575,017
0
0
0
0
0
Lift Station Pkg # 2
0
0
386,929
386,929
0
0
0
0
0
FFE- BlackhawkBuilding
144,001
0
60,999
60,999
0
0
0
0
0
Black Renovation Project
0
0
535,337
535,337
0
0
0
0
0
Lift Station # 8 Improvements
0
0
97,180
97,180
0
0
0
0
0
Lift Station # 27 Improvements
0
0
79,092
79,092
0
0
0
0
0
Lift Station # 30 Improvements
0
0
88,000
88,000
0
0
0
0
0
Blackhawk W WTP Aeration
Construction
0
0
477,483
477,483
0
0
0
0
0
Sewer Master Plan
0
0
0
0
1,000,000
0
0
0
0
Blackhawk Blvd Phase II-B
265,237
0
46,410
46,410
0
0
0
0
0
Other
90,359
0
0
0
0
0
0
0
0
COLLECTION PROJECTS
$820,954
$300,000
$3,653,073
$3,653,073
$1,300,000
$300,000
$300,000
$300,000
$300,000
WATER & SEWER FUND
PROJECTS
$1,661,642
$300,000
$3,759,073
$3,759,073
$1,300,000
$300,000
$300,000
$300,000
$300,000
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 161
511111"
Debt Service and Capital Improvements Capital Improvement Program
o w Water and Sewer Fund (401)
~' Capital Improvement Projects
U a
° Project/Account Listing (Continued)
Z
FY23 FY24 FY24 FY24 FY25
Account Actual Original Budget Amended Budget Year End Estimate Adopted Budget
8591 Construction (Contracted)
0
0
92,000
92,000
0
$0
Water (Distribution System) (434)
$0
$92,000
$92,000
$0
LL Ln
G V)
w
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7130 Engineering Services
7,000
0
0
0
0
U 0
8110 Land
832,798
0
0
0
0
F 0-
8541 Distribution Lines
315,172
0
46,410
46,410
0
J U
8600 Furniture And Fixtures
144,001
0
60,999
60,999
0
J
8582 Design Engineering
0
0
14,000
14,000
0
U
Z a
Water (Distribution System) (434)
$1,298,971
$0
$121,409
$121,409
$0
z
6551 Collection Line Maintance
0
300,000
1,146,143
1,146,143
300,000
LAq
7130 Engineering Services
2,000
0
0
0
0
7720 Software Support Services
83,359
0
0
0
0
J U-)
8120 Buildings
0
0
535,337
535,337
0
Q Lu
8400 Capital Operating Equip
45,625
0
43,470
43,470
0
U F,
Q<
57
8552 Lift Station Improvements
223,797
0
1,326,423
1,326,423
0
Z 7:
8598 Misc Construction Costs
7,890
0
16,808
16,808
0
LL D
U')
8581 Preliminary Engineering
0
0
0
0
1,000,000
8591 Construction (Contracted)
0
0
477,483
477,483
0
Sewer (Collection System) (433)
$362,671
$300,000
$3,545,664
$3,545,664
$1,300,000
QZ
FO
w Q
F �
QO
aZ
w-
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LLI Q
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JO
tl LL
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V)
WATER & SEWER PROJECTS $1,661,642 $300,000 $3,759,073 $3,759,073 $1,300,000
Source for Future Years: The Capital Improvement Program Manual
162 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
W
2016 Water and Sewer Bond Construction
Fund
(420)
o Z
)o
Capital Improvement Projects
o
Project/Account Listing
o
Z
- - -
-
-
-
FY24 FY24
FY24 FY25
FY26
FY27 FY28
FY29
FY23 Original Amended
Year End Adopted
Proposed
Proposed Proposed
Proposed
Project Name Actual Budget Budget
Estimate Budget
Budget
Budget Budget
Budget
Ground Storage Tank @ WP 1 and
Pump Improvements 47,398 247,987 268,450
268,450 0
Clear Creek Crossing 165,557 747,702 674,403
674,403 0
0
0 0
0
-o -n
r-
DISTRIBUTION PROJECTS $212,955 $995,689 $942,853
$942,853 $0
$0
$0 $0
$0
D
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< n
Blackhawk W WTP Aeraton
D
Project 0 0 422,233
422,233 0
0
0 0
0
p
COLLECTION SYSTEM
n Z7
PROJECTS $0 $0 $422,233
$422,233 $0
$0
$0 $0
$0
M C
V
C
WATER & SEWER BONDS FUND
A
m
PROJECTS $212,955 $995,689 $1,365,086
$1,365,086 $0
$0
$0 $0
$0
FY23
FY24
FY24
FY24
FY25
(n m
Account Actual
Original Budget Amended
Budget
Year End Estimate Adopted Budget
C z
8582 Design Engineering 212,955
995,689
942,853
942,853
0
Z
Water (Distribution System) (434) $212,955
$995,689
$942,853
$942,853
$0
D n
)0
mr
8591 Construction (Contracted) 0
0
422,233
422,233
0
Sewer (Collection System) (433) $0
$0
$422,233
$422,233
$0
2016 W/S BOND PROJECTS $212,955
$995,689
$1,365,086
$1,365,086
$0
Source for Future Years: The Capital Improvement Program Manual
•
Some projects may be, ultimately, funded from Water & Sewer Fund
working capital.
, rr
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 163
Debt Service and Capital Improvements Capital Improvement Program
w
2018 Water and Sewer Bond Construction Fund
(421)
o
~'
U a
Capital Improvement Projects
°
Project/Account Listing
FY24
FY24
FY24
FY25 FY26
FY27
FY28
FY29
FY23 Original
Amended
Year End
Adopted Proposed
Proposed Proposed
Proposed
Project Name Actual Budget
Budget
Estimate
Budget Budget
Budget
Budget
Budget
Automated Water Meter
Implementation 584,113 0
4,275
4,275
0
0
0
0
0
Fire Station #2 - Water -related costs 0 0
40,189
40,189
0
0
0
0
0
LLj to
Blackhawk Bldg Renovations -
a w
Water -related costs 2,106,576 0
173,295
173,295
0
0
0
0
0
U UO
DISTRIBUTION PROJECTS $2,690,689 $0
$217,759
$217,759
$0
$0
$0
$0
$0
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Sanitary Sewer Assessment Phase
J U
VII 1,461,017 0
0
0
0
0
0
0
0
Q J
U p
Lift Station #2 Rehabilitation 0 0
0
405,000
0
0
0
0
0
Za
Q
Blackhawk WWTP Aeration Project 0 0
225,237
225,237
0
0
0
0
0
Z
Fire Station #2 - Sewer -related
Costs 38,217 0
3,705
3,705
0
0
0
0
0
Lift Station PKG 2 (#5,13, 24, 25) 197,000 1,444,957
1,332,457
1,332,457
0
0
0
0
0
COLLECTION SYSTEM PROJECTS $1,696,234 $1,444,957
$1,561,399
$1,966,399
$0
$0
$0
$0
$0
J (n
Q Lu
Fy
U
Z Q
WATER & SEWER BONDS FUND
Z
PROJECTS $4,386,923 $1,444,957
$1,779,158
$2,184,158
$0
$0
$0
$0
$0
-
LL �
V)
FY23
FY24
FY24
FY24
FY25
Account
Actual
Original Budget
Amended Budget
Year End Estimate
Adopted Budget
7190 Other Professional Services
584,113
0
4,275
4,275
0
8541 Distribution Lines
33,397
0
40,189
40,189
0
Water (Distribution System) (434)
$617,510
$0
$44,464
$44,464
$0
8552 Lift Station Improvements
197,000
1,444,957
1,332,457
1,332,457
0
8591 Construction (Contracted)
1,372,337
0
228,942
228,942
0
•
8582 Design Engineering
93,500
0
0
405,000
0
Sewer (Collection System) (433)
$1,662,837
$1,444,957
$1,561,399
$1,966,399
$0
u �
8120 Buildings
2,106,576
0
173,295
173,295
0
Sewer (Buildings) (419)
$3,572,413
$0
$402,237
$807,237
$0
2018 W/S BOND PROJECTS
$4,386,923
$1,444,957
$1,779,158
$2084,158
$0
Source for Future Years: The Capital Improvement program Manual
J z
Q
FO
Lu Q
Some projects may be, ultimately, funded from Water &
Sewer Fund working capital.
F�
Q O
0- Z
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Q 0
Lu Q
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J 0
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V)
164 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
■
Debt Service and Capital Improvements Capital Improvement Program
2021 Water and Sewer Bond Construction Fund (422)
Capital Improvement Projects
Project/Account Listing
FY24
FY24
FY24
FY25
FY26
FY27
FY28
FY29
FY23
Original
Amended
Year End
Adopted
Proposed
Proposed Proposed
Proposed
Project Name
Actual
Budget
Budget
Estimate
Budget
Budget
Budget
Budget
Budget
Water System Improvements
Study
160,187
0
30,908
30,908
0
0
0
0
0
42" Water Main Replacement
1,524,764
3,519,775
3,519,775
3,519,775
2,700,000
0
0
0
0
Elevated Storage Tank#2
10,000
0
630,444
630,444
0
0
0
0
0
SWS#1GST
10,000
0
475,844
475,844
0
0
0
0
0
SWS #3/SWP # 4 Rehab
381,700
0
450,387
450,387
0
0
0
0
0
DISTRIBUTION PROJECTS
$2,086,651
$3,519,775
$5,107,358
$5,107,358 $2,700,000
$0
$0
$0
$0
Lift Station #22 Rehabilitation/
Mitigation
0
372,000
0
0
0
0
0
0
0
Lift Station #2
0
2,000,000
0
0
0
0
0
0
0
Lift Station Package
0
718,054
0
0
0
0
0
0
0
Lift Station Package
0
0
1,598,160
1,598,160
0
0
0
0
0
Lift Station Package 4
0
1,005,000
0
0
0
0
0
0
0
Lift Station # 4 Rehab
0
372,000
2,675
2,675
0
0
0
0
0
Blackhawk W WTP Aeration
Project
0
0
3,469,412
3,469,412
0
0
0
0
0
COLLECTION SYSTEM
PROJECTS
$0
$4,467,054
$5,070,247
$5,070,247
$0
$0
$0
$0
$0
WATER & SEWER BOND FUND
PROJECTS
$2,086,651
$7,986,829
$10,177,605
$10,177,605 $2,700,000
$0
$0
$0
$0
FY23
FY24
FY24
FY24
FY25
Account
Actual
Original Budget
Amended Budget
Year End Estimate
Adopted Budget
8541 Distribution Lines
1,524,764
3,519,775
3,519,775
3,519,775
2,700,000
8582 Design Engineering
160,187
0
30,908
30,908
0
8591 Construction (Contracted)
361,700
0
1,556,675
1,556,675
0
Water (Distribution System) (434)
$2,046,651
$3,519,775
$5,107,358
$5,107,368
$2,700,000
8552 Lift Station Improvements
40,000
4,467,054
1,598,160
1,598,160
0
8591 Construction (Contracted)
0
0
3,469,412
3,469,412
0
8596Surveying
0
0
2,675
2,675
0
Sewer (Collection System) (433)
$40,000
$4,467,054
$5,070,247
$5,070,247
$0
2021 W/S BOND PROJECTS
$2,086,651
$7,986,829
$10,177,605
$10,177,605
$2,700,000
Source for Future Years: The Capital Improvement Program Manual
Some projects may be, ultimately, funded from Water & Sewer Fund working capital.
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 165
511�
Debt Service and Capital Improvements
Capital Improvement Program
w
Unfunded General
Government Projects
o
Lu
FY25 - 29 Budget
o>
a °
(Funding to be Determined)
z
FY24
FY24
FY24
FY25
FY26
FY27
FY28
FY29
FY23
Original
Amended
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name Actual
Budget
budget
Estimate
Budget
Budget
Budget
Budget
Budget
Annalea Neighborhood
Improvements 0
0
0
0
0
777,936
0
0
0
Blackhawk Boulevard Phase
II-C 0
0
0
0
0
2,354,232
0
0
0
a w
STREET PROJECTS $0
$0
$0
$0
$0
$3,132,168
$0
$0
$0
�U
UO
ry 0-
Master Drainage Plan 0
0
0
0
0
661,000
0
0
0
N >
Blackhawk Inline/Offline
J U
Detention 0
0
0
0
0
0
0
15,000,000
0
Q J
U 0
DRAINAGE PROJECTS $0
$0
$0
$0
$0
$661,000
$0
$15,000,000
$0
za
Q
z
Lake Friendswood Erosion
Control Bulkhead 0
0
0
0
0
0
0
0
2,750,000
Parking Lot Construction - Old
City Park & Stevenson Park 0
0
0
0
0
0
0
2,600,000
0
Q w
PARKS PROJECTS $0
$0
$0
$0
$0
$0
$0
$2,600,000
$2,750,000
U Fy
z Q
Q
Council Chambers
Engineering and Construction 0
0
0
0
0
467,605
0
0
0
Lz—L
U')
Fiber Projects - City Hall to
Blackhawk and City Hall to
Public Safety 0
0
0
0
0
250,000
0
0
0
Fire Station #3 0
0
0
0
0
0
0
10,000,000
0
Community (Civic) Center 0
0
0
0
0
5,956,133
41,220,989
0
0
Friendswood Library
Expansion 0
0
0
0
0
2,139,148
11,730,528
0
0
Deepwood-Demolition Public
Works Facility 0
0
0
0
0
0
500,000
0
0
FACILITY PROJECTS $0
$0
$0
$0
$0
$8,814,886
$53,451,517
$10,000,000
$0
•
�•
UNFUNDED GENERAL
GOVERNMENT PROJECTS
•
(FUNDING TBD) $0
$0
$0
$0
$0 $12,608,054
$53,451,517
$27,600,000
$2,750,000
Source for Future Years: The Capital Improvement Program Manual
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JO
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az
V)
166 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
■
Debt Service and Capital Improvements Capital Improvement Program
Capital Improvement Plan
FY25 - 29 Budget
Water and Sewer Fund
(Funding to be Determined)
Project Name
FY23
Actual
FY24
Original
Budget
FY24
Amended
budget
FY24
Year End
Estimate
FY25
Adopted
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
FY28
Proposed
Budget
FY29
Proposed
Budget
42" Waterline
0
0
0
0
0
3,579,615
69,873
0
0
Generator at Surface Water
Station #2
0
0
0
0
0
0
1,000,000
0
0
Blackhawk Boulevard Phase
II-C
0
0
0
0
0
1,346,291
0
0
0
Friendswood Dr. to Elevelated
Storage Tank #1-24"
0
0
0
0
0
9,962,000
0
0
0
Mary's Creek Bridge at Dunbar
Estates Utility Relocation
0
0
0
0
0
0
0
250,000
0
Georgetown Extension 12"
0
0
0
0
0
2,640,000
0
0
0
New Ground Storage Tank at
Water Plant #4
0
0
0
0
0
2,302,294
0
0
0
Friendswood Trails 16"
0
0
0
0
0
500,000
0
0
0
Surface Water Station # 2
Pump & Controls
0
0
0
0
0
1,350,000
0
0
0
Georgetown East Loop 12"
0
0
0
0
0
0
0
3,280,000
0
Annalea Neighborhood
Improvements
0
0
0
0
0
777,935
0
0
0
DISTRIBUTION PROJECTS
$0
$0
$0
$0
$0
$22,458,135
$1,069,873
$3,530,000
$0
Greenbriar at Cowards Creek
Gravity Sewer Line
0
0
0
0
0
275,000
0
0
0
Lift Station Mitigation Pkg #1
0
0
0
0
0
1,950,000
0
0
0
Lift Station Mitigation Pkg #4
0
0
0
0
0
1,005,000
0
0
0
Blackhawk Boulevard Phase
II-C Sewer Costs
0
0
0
0
0
316,316
0
0
0
1/1 Removal Above 30%
0
0
0
0
0
1,000,000
1,000,000
1,000,000
1,000,000
Upsize 15" & 18" Sewer Line
along Greenbriar Drive
0
0
0
0
0
1,531,200
0
0
0
Cowards Creek Sewer Upsizing
0
0
0
0
0
2,408,000
0
0
0
Sanitary Sewer AssessmentVlll
0
0
0
0
0
1,800,000
0
0
0
Lift Station #2 Rehabilitation
0
0
0
0
0
3,000,000
0
0
0
Lift Station #2 Upsizing & Force
Main
0
0
0
0
0
15,409,400
0
0
0
Lift Station #8 Upsizing & Force
Main
0
0
0
0
0
2,472,620
0
0
0
Lift Station #16 Upsizing
0
0
0
0
0
1,531,200
0
0
0
Lift Station #22 Rehabilitation/
Replacement
0
0
0
0
0
1,372,000
0
0
0
Lift Station #23 Upsizing &
Force Main
0
0
0
0
0
5,382,000
0
0
0
Annalea Neighborhood
Improvements
0
0
0
0
0
777,935
0
0
0
Lift Station #26 Rehabilitation
0
0
0
0
0
0
1,500,000
0
0
Lift Station #27 Upgrades
0
0
0
0
0
1,500,000
0
0
0
Lift Station #30 Upgrades
0
0
0
0
0
1,845,500
0
0
0
COLLECTION PROJECTS
$0
$0
$0
$0
$0
$43,576,171
$2,500,000
$1,000,000
$1,000,000
WATER & SEWER PROJECTS
(FUNDINGTBD)
$0
$0
$0
$0
$0
$66,034,306
$3,569,873
$4,530,000
$1,000,000
Source for Future Years: The Capital Improvement Program Manual
The Capital Improvement Program Manual is being updated. The timing of unfunded projects will change accordingly
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 167
0
A
e
-Recurring
Obl
igatior
nw-0%;O%Oft+r
Debt Service and Capital Improvements Capital Improvement Program
z Project Name: Council Chambers A/V Design and Construction
0w
U
w I
00 _ Description:
z°6 \ City Council Chambers will include Audiovisual
upgrades as well as renovations to the existing space
including wall and floor finishes, digs and public seating.
Changes from Previous Year:
None.
wLO
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FU
U0
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�o6
N>
J U
Q J
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za
Q
z Strategic Goal:
Public Safety -Ensure a safe environment
Mandate/Plan:
Q wl
Capital Improvements Plan
U
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Anticipated Project Outcome:
z
Technology upgrades and renovations
V)
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original
Current $ Change
% Change
Planning / Design FY 2024 FY 2024
Construction FY 2025 FY 2026
FY 2025 0 FY 2025
FY 2025 FY 2026
50,000
450,000
32,395 (17,605)
467,605 17,605
-35%
4%
Project Total ($):
500,000
T5001000
0
0%
Project Funding:
Source Prior FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Future Total
General Fund 32,395 0 0 0 0 0 0 32,395
Total Funded ($) 32,395 0 0 0 0 0 0 32,395
Unfunded
0
467,605
0
0
0
0
467,605
Total w/Unfunded ($)
32,395
467,605
0
0
0
0
500,000
Q z
F0
z a
LU
Operating Cost Impact:
iz 0
Fund
Prior
FY 2025 FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Q LL
a z
w—
General Fund
0
0 0
0
0
0
0
0
J z
Qp
W Q
W ry
J0
aLL
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V)
Notes:
170 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
M
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Friendswood Parkway Improvements Z
o�
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Description:
A 0
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The project will include improvements at the
m
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intersections of Friendswood Parkway/West Boulevard
Z
and Friendswood Parkway/FM 528.
Changes from Previous Year:
0=6M-1
No picture available
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Capital Improvement Plan
Anticipated Project Outcome:
Improvements in parkways
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2024 FY 2026
FY 2025 FY 2026
1,850,000 1,864,000 14,000 1%
Project Total ($): 1,850,000
1,864,000
14,000 1%
Project Funding:
Source
Special Revenue
Prior
0
FY 2025
0
FY 2026
1,864,000
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
1,864,000
Total Funded ($)
0
0
1,864,000
0
0
0
0
1,864,000
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
0
0
1,864,000
0
0
0
0
1,864,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 171
5011�
Debt Service and Capital Improvements Capital Improvement Program
Z z Project Name: Annalea Neighborhood Improvements
Description:
The proposed project will consist of street reconstruction,
including driveway and sidewalk reconstruction. Water
lines will be installed and storm sewer will be constructed
as well. This project serves to provide utility and
infrastructure improvements to a portion of the Annalea
Subdivision that the City has identified as in need of
repair.
Changes from Previous Year:
This project will be funded with grant funds and may be
started in FY 2025.
z"
Strategic Coal:
�
Preservation - Preserve and maintain city infrastructure
Mandate/Plan:
Water System Improvement Study
J Ln
Qw
Anticipated Project Outcome:
z Q
Improved infrastructure
z
LL
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original
Current a
Original
Current
$ Change
% Change
Planning / Design FY 2025 FY 2026
FY 2025
FY 2026
299,036
299,036
0
0%
Construction FY 2025 FY 2026
FY 2025
FY 2026
1,926,912
1,926,912
0
0%
Other FY 2025 FY 2026
FY 2025
FY 2026
107,858
107,858
0
0%
Project Total ($):
2,333,806
2,333,806
0
0%
Project Funding:
•
Source Prior FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Grant 0 0
2,333,806
0
0
0
0
2,333,806
Total Funded ($) 0 0
2,333,806
0
0
O
0
2,333,806
Unfunded 0 0
0
0
0
0
0
Q Z
Total w/Unfunded ($) 0 0
2,333,806
0
0
0
0
2,333,806
FO
w Q
Operating Cost Impact:
0
wLL
z
Fund Prior FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
r)
General Fund 0 0
0
0
0
0
0
0
Water & Sewer Fund 0 0
0
0
0
0
0
0
Notes:
J Z
Qp
W Q
W ry
J0
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aZ
V)
172 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
M
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Demolition Public Works Facility Z
Iryi
�&
=MWJ n WEE
F' ■F U J44b 1%
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
o�
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Description:
A 0
m C
This project is a result of damages caused by Hurricane
0
Harvey. The old Public Works building at Deepwood
Z
will be demolished and the concrete slab will be
repurposed as a laydown yard. This project is currently
unfunded.
Changes from Previous Year:
None.
This project is a result of damages caused by Hurricane Harvey
Anticipated Project Outcome:
Demolition of Facility
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
_
Type Original Current
Original Current
Original
Current
$ Change
% Change
Other FY 2026 FY 2027
FY 2026 FY 2027
150,000
500,000
350,000
233%
Project Total ($):
150,000
500,000
350,000
233%
Project Funding:
Source Prior FY 2025
FY 2026 FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($) 0 0
0 0
0
0
0
0
Unfunded 0 0
0 500,000
0
0
0
500,000
Total w/Unfunded ($) 0 0
0 500,000
0
0
0
500,000
Operating Cost Impact:
Fund Prior FY 2025
FY 2026 FY 2027
FY 2028
FY 2029
Future
Total
General Fund 0 0
Water & Sewer Fund 0 0
0 0
0 0
0
0
0
0
0
0
0
0
Notes
-n
OZ
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< n
Q° D
yr
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nz
m C
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m
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 173
5011�
Debt Service and Capital Improvements Capital Improvement Program
z 3: Project Name: Blackhawk Blvd Phase II Package B
ow_
U a
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00 Description:
z°6 This project involves engineering and construction
Blackhawk Boulevard Phase II Package B. This project is
a partnership with Harris County.
Changes from Previous Year:
Project is under construction and will be completed
during FY2025.
19 Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q w
Pavement Management Study
z <
Anticipated Project Outcome:
7
Safe and smooth city streets
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type
Original
I Current
Original Current
Original
Current
$ Change
% Change
Planning / Design
Construction
Other
FY 2023
FY 2023
FY 2023
FY 2023
FY 2023
FY 2023
FY 2024 FY 2024
FY 2023 FY 2024
FY 2024 FY 2024
200,000
1,000,000
0
162,125
2,186,579
64,235
(37,875)
1,186,579
64,235
-19%
119%
0%
Project Total ($):
1,200,000
1 2,412,9391
1,212,939
101%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
■
General Fund
1,362,125
0
0
0
0
0
0
1,362,125
Special Revenue
739,167
0
0
0
0
0
0
739,167
Water & Sewer
311,647
0
0
0
0
0
0
311,647
Q z
Total Funded ($)
2,412,939
0
0
0
0
0
0
2,412,939
w o
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
2,412,939
0
0
0
0
0
0
2,412,939
Q O
aZ
o
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
J z
Q O
Notes:
wQ
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JO
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V)
174 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Blackhawk Blvd Phase II Package C Z
O1
<A
m0
Description:
A 0
c
This project includes reconstruction of Blackhawk
m
p
Boulevard from Geneva Drive north to FM 2351 and
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Thursa Lane south to FM 528. Construction will include
paving, drainage, striping, new signage, and tree
protection. This is a partnership project with Harris
County Precinct 2.
Chanqes from Previous Year:
a., 4 None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
City's street maintenance program
Anticipated Project Outcome:
Maintenance of infrastructure
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original
Current
$ Change
% Change
Planning / Design FY 2023 FY 2023
Construction FY 2025 FY 2025
FY 2023 FY 2023
FY 2025 FY 2026
200,000
2,800,000
510,750
8,067,362
310,750
5,267,362
155%
188%
Project Total ($):
3,000,000
8,578,112
5,578,112
186%
v „
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nz
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A (n
O-1
nz
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Project Funding:
' .
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
General Fund
187,500
0
0
0
0
0
0
187,500
Bond Construction
0
322,968
0
0
0
0
0
322,968
Special Revenue
192,484
3,727,555
0
0
0
0
0
3,920,039
W&S Bond Construction
130,766
0
0
0
0
0
0
130,766
Total Funded ($)
510,750
4,050,523
0
0
0
O
0
4,561,273
Z O
Unfunded
0
0
4,016,839
0
0
0
0
4,016,839
m
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Total w/Unfunded ($)
510,750
4,050,523
4,016,839
O
0
0
0
8,578,112
D 3
�m
Oz
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes:
z Ln
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3m
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pz
zD
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 175
501�
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Greenbriar Bridge
4�
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q W
Pavement Management Study
Z <
Anticipated Project Outcome:
Z 5:
Maintenance of infrastructure
7D
V)
Project Timeline and Total Cost by Type:
Qz
Fo
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QO
a Z
W—
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J Z
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W Q
LU ry
W ry
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Description:
The proposed project involves the complete
reconstruction of both approaches to the bridge.
This will include removal of existing damaged panels,
reevaluation and stabilization of the underlying soil or
base materials, and the installation of new concrete
panels. The reconstruction will also consider improved
drainage solutions to mitigate water -related soil
destabilization.
Changes from Previous Year:
None.
Estimated Start
Estimated Completion
Estimated Cost
Type Original ' Current
Original Current
Original Current $ Change % Change
Construction FY 2027 FY 2027
FY 2028 FY 2028
406,290 507,862 101,572 25%
Project Total ($): 406,290
F 507,862
101,572 25%
Project Funding:
Source
Special Revenue
Prior
0
FY 2025
0
FY 2026
0
FY 2027
507,862
FY 2028
0
FY 2029
0
Future
0
Total
507,862
Total Funded ($)
0
0
0
507,862
0
0
0
507,862
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
0
0
0
507,862
0
0
0
507,862
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
176 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Mary's Creek at Dunbar Estates Z
Description:
This initiative will replace or rehabilitate a structurally
deficient bridge located on Mary's Creek at Dunbar
Estates Drive. This project will leverage the Texas
Department of Transportation's (TxDOT) Off -System
Bridge Program and is aimed at addressing critical
infrastructure needs by enhancing the safety, durability,
and functionality of this key bridge that is essential
for the local transportation network. The targeted
bridge has been identified as structurally deficient
through rigorous inspections and assessments,
indicating significant deterioration that compromises
its safety and operational efficiency. Rehabilitation
or replacement of this bridge is imperative to ensure
public safety, restore structural integrity, enhance
transportation efficiency, and comply with regulatory
standards.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Federal Off -System Bridge Program
Anticipated Project Outcome:
Maintenance of bridges
Project Timeline and Total Cost by Type:
Estimated Start Estimated Completion Estimated Cost
Type Original Current Original Current Original Current $ Change % Change
Construction FY 2027 FY 2027 FY 2028 FY 2028 22,285 75,000 52,715 237%
Project Total ($): 22,285 T 75,000 52,715 237%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Special Revenue
6,100
0
0
68,900
0
0
0
75,000
Total Funded ($)
6,100
0
0
68,900
0
0
0
75,000
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
61100
0
0
68,900
0
0
0
75,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 177
5011�
Debt Service and Capital Improvements Capital Improvement Program
z 3: Project Name: Deepwood Flood Control
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Description:
The Deepwood area has a history of flooding during
large rain events. The goal of this project is to provide
additional storage capacity in the overbank of Clear
Creek to reduce flooding. The project includes
acquisition of properties along Deepwood and the
demolition of any structures. The project will include
de -grubbing and clearing. A portion of funding is
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Strategic Goal:
Preservation -Preserve and maintain infrastructure and Public Safety -Ensure a safe environment
Mandate/Plan:
Q w I
Flood Control
z <
Anticipated Project Outcome:
z
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Additional storage capacity
Ln
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original
Current
$ Change
% Change
Construction FY 2025 FY 2025
Other FY 2025 FY 2025
FY 2026 0 FY 2026
FY 2026 FY 2026
1,312,797
892,346
2,959,825
1,357,088
1,647,028
464,742
125%
52%
Project Total ($):
2,205,143
4,316,913
2,111,770
96%
Project Funding:
• '
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Bond Construction
0
2,386,038
0
0
0
0
0
2,386,038
Grant
1,357,088
573,787
0
0
0
0
0
1,930,875
Total Funded ($)
1,357,088
2,959,825
0
O
O
0
0
4,316,913
Unfunded
0
0
0
0
0
0
0
0
Q z
Total w/Unfunded ($)
1,357,088
2,959,825
0
0
0
0
0
4,316,913
FO
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Operating Cost Impact:
Qo
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w—
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
2,500
2,500
2,500
2,500
2,500
0
0
12,500
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes:
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178 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Master Drainage Plan
Description:
This project involves updating the City's Master
Drainage Plan. The study would include riverine and
street -level flood modeling to identify and prioritize
future drainage and flood control projects.
Changes from Previous Year:
A grant was received to cover a portion of the Master
Drainage plan. The scope of the project and costs have
expanded.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
City's initiative to study and construct flood control projects city-wide; Comprehensive Plan
Anticipated Project Outcome:
Update plan for future projects
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Planning / Design FY 2023 FY 2023
FY 202S FY 2026
800,000 1,661,000 861,000 108%
Project Total ($): 800,000
1,661,000
861,000 108%
Project Funding:
Source
Bond Construction
Prior
0
FY 2025
1,000,000
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
1,000,000
Total Funded ($)
0
1,000,000
0
0
0
0
0
1,000,000
Unfunded
0
0
661,000
0
0
0
0
661,000
Total w/Unfunded ($)
0
1,000,000
661,000
0
0
0
0
1,661,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 179
50111�
Debt Service and Capital Improvements Capital Improvement Program
Z z Project Name: Friendswood Regional Stormwater Detention Basin
Description:
This project involves engineering and construction of
additional offline detention in an agreement with the
Harris County Flood Control District, Galveston County and
Galveston County Consolidated Drainage District and the
State. The detention pond would be located near Dixie
Farm Road and would provide up to 1,700 ac-ft of detention
mitigation capacity towards future flood control projects.
Changes from Previous Year:
The name of the project changed from 1959 Detention
Pond.
Strategic Coal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
City's initiative to study and construct flood control projects along Clear Creek and its tributaries; Comprehensive
Q w Plan
z < Anticipated Project Outcome:
Z Construction of a new stormwater detention pond
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Project Timeline and Total Cost by Type:
Qz
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Estimated Start
Estimated
Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2023 FY 2023
FY 2027 FY 2027
15,500,000 8,000,000 (7,500,000) -48%
Project Total ($): 15,500,000
1 8,000,000
(7,500,000) -48%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Bond Construction
8,000,000
0
0
0
0
0
0
8,000,000
Total Funded ($)
8,000,000
0
0
0
0
0
0
8,000,000
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
8,000,000
0
0
0
0
0
0
8,000,000
Operating Cost Impact:
Fund
General Fund
Water & Sewer Fund
Prior
147,600
0
FY 2025
45,000
0
FY 2026
45,000
0
FY 2027
45,000
0
FY 2028
45,000
0
FY 2029
45,000
0
Future
0
0
Total
372,600
0
Notes: The operating cost impact will be due to mowing and landscape costs. This is a cost share project not being constructed by the City,
while the payment is made in a prior year, construction has not yet started.
180 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Whitcomb Inline/Offline Detention
Description:
This project involves engineering and construction of
offline detention and terracing within the floodway along
Clear Creek. The offline detention pond would be located
on the eastern portion of the property. This project is
dependent upon developer and Harris County Flood
Control partnerships along with State funding.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
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Project Timeline and Total Cost by Type:
Estimated Start
Estimated
Completion
Estimated Cost
Type Original Current
Original Current
Original
Current
$ Change
% Change
Planning / Design FY 2022 FY 2022
Construction FY 2024 M FY 2024
FY 2023 FY 2023
FY 2027 FY 2027
1,000,000
24,600,000
1,000,000
16,000,0001
0
(8,600,000)
0%
-35%
Project Total ($):
25,600,000
17,000,000
1 (8,600,000)
-34%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Bond Construction
Total Funded ($)
2,390,741
2,390,741
14,609,259
14,609,259
0
0
0
0
0
0
0
0
0
0
17,000,000
17,000,000
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
2,390,741
14,609,259
0
0
O
0
0
17,000,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 181
501�
Debt Service and Capital Improvements Capital Improvement Program
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Project Name: Blackhawk Inline/Offline Detention
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Description:
This project involves the construction of an offline
detention basin adjacent to Clear Creek on a 46.8 acre
land tract (bordering Blackhawk Wastewater Treatment
Plant). Storage capacity of the offline detention basin is
approximately 600 ac-ft based on feasibility studies. The
purpose is to mitigate local and regional flood risk for
2-YR,10-YR,100-YR and 500-YR events.
Changes from Previous Year:
ori Mom
J Ln City's initiative to study and construct flood control projects along Clear Creek and its tributaries; Comprehensive
Q w U F, Plan
z57 Anticipated Project Outcome:
LL D Lower the water surface elevation in significant flood events.
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original
Current $ Change
% Change
Planning / Design FY 2028 FY 2028
Construction FY 2028 FY 2028
FY 2028 FY 2028
FY 2031 FY 2031
1,000,000
10,200,000
1,000,000 0
14,000,000 3,800,000
0%
37%
Project Total ($):
11,200,000
1 15,000,000
T 3,800,000
34%
„ •
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
0
0
15,000,000
0
0
15,000,000
Total w/Unfunded ($)
0
0
0
0
15,000,000
0
0
15,000,000
Q o
Operating Cost Impact:
wa
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Q LL
General Fund
0
0
0
0
0
0
0
0
az
UJ—
Water & Sewer Fund
0
0
0
0
0
0
0
0
J z
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Notes
182 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Parks Master Plan z
Description:
Parks and recreation facilities are important to
the quality of life of any community. They provide
opportunities for recreation, tourism and preservation
of the natural environment. The City of Friendswood
wishes to develop parks and recreation facilities that will
enhance the quality of life and meet the recreational
needs of its residents.
Changes from Previous Year:
oriME ME -
Strategic Goal:
Preservation -Shape future growth to preserve Friendswood's distinctiveness and quality of life
Mandate/Plan:
Parks Master Plan
Anticipated Project Outcome:
Design of a plan to assist Parks Department and establish priority of projects
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2021 FY 2021
FY 2024 FY 2025
146,200 146,200 0 0%
Project Total ($): 146,200
1 146,200
0 0%
Project Funding:
Source
Bond Construction
Prior
146,200
FY 2025
0
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
146,200
Total Funded ($)
146,200
0
0
0
0
0
0
146,200
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
146,200
0
0
0
0
0
0
146,200
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 183
50111�
Debt Service and Capital Improvements Capital Improvement Program
z z Project Name: Lake Friendswood Erosion Control Bulkhead
Description:
Construct a bulkhead to protect the shoreline
from erosion due to wave and wind action on Lake
Friendswood.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Shape future growth to preserve Friendswood's distinctiveness and quality of life
Mandate/Plan:
Q Ln w Capital Improvement Plan
z Q, Anticipated Project Outcome:
z 57
Repair Lake Friendswood for continued Park enjoyment
V) Project Timeline and Total Cost by Type:
J z
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LU ry
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JO
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Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Planning / Design FY 2030 FY 2030
FY 2031 FY 2031
1,000,000 2,750,000 1,750,000 175%
Project Total ($): 1,000,000
2,750,000
1 1,750,000 175%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
0
0
0
2,750,000
0
2,750,000
Total w/Unfunded ($)
0
0
0
0
0
2,750,000
0
2,750,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
184 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
M
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Friendswood Library Expansion
II
II
jut in
Strategic Goal:
Description:
The library's expansion and renovation project will
enhance the facility's capacity, modernize resources,
and improve accessibility, creating a more dynamic and
inclusive space for all residents. This investment ensures
the library continues serving as a vital learning hub and
community engagement hub.
Changes from Previous Year:
New Project
Preservation -Shape future growth to preserve Friendswood's distinctiveness and quality of life
Mandate/Plan:
Library Strategic Long Range Plan
Anticipated Project Outcome:
Expand Library to accommodate growing services and population
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original
Current $ Change
Change
Planning / Design FY 2026 FY 2026
FY 2029 FY 2029
2,139,148
2,139,148 0
0%
Construction FY 2027 FY 2027
FY 2029 FY 2029
11,730,528
11,730,528 0
0%
Project Total ($):
13,869,676
113,869,676
1 0
0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
2,139,148
11,730,528
0
0
0
13,869,676
Total w/Unfunded ($)
0
0
2,139,148
11,730,528
0
0
0
13,869,676
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 185
5011�
Debt Service and Capital Improvements Capital Improvement Program
z�
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Project Name: Community (Civic) Center
Description:
A new Community Center will enhance local
engagement and provide residents with a dedicated
space for activities, events, and services. The facility will
feature multipurpose rooms, recreational areas, and
meeting spaces, fostering community connections
and promoting well-being. The project prioritizes
sustainability and accessibility.
Changes from Previous Year:
Feasibility study conducted
Strategic Goal:
Preservation -Shape future growth to preserve Friendswood's distinctiveness and quality of life
Mandate/Plan:
Q w� Capital Improvement Plan
Z < Anticipated Project Outcome:
z
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V) Project Timeline and Total Cost by Type:
Qz
FO
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Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original
Current $ Change
% Change
Planning / Design FY 2026 FY 2026
Construction FY 2027 FY 2027
FY 2029 FY 2029
FY 2029 FY 2029
5,958,133
41,220,989
5,958,133 0
41,220,989 0
0%
0%
Project Total ($):
47,179,122
1 47,179,122
0
0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
5,958,133
41,220,989
0
0
0
47,179,122
Total w/Unfunded ($)
0
O
5,958,133
41,220,989
0
O
0
47,179,122
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
186 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Fiber Projects - City Hall to Blackhawk and City Hall to Public Safety Z
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Description:
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Project running fiber from City Hall to Blackhawk
p
and the Public Safety Building. Fiber will increase
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connectivity and fault tolerance.
Changes from Previous Year:
oriM.
Strategic Goal:
Preservation -Preserve and maintain Infrastructure
Mandate/Plan:
Capital Improvement Plan
Anticipated Project Outcome:
Protected communication between cityfacilities
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
I Estimated Cost
Type Original ' Current
Original Current
Original Current $ Change % Change
Planning / Design FY 2026 FY 2026
FY 2027 FY 2027
250,000 250,000 0 0%
Project Total ($): 250,000
250,000
0 0%
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Project Funding:
•
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
;
Total Funded ($)
0
0
0
0
0
0
0
0
0
Unfunded
0
0
250,000
0
0
0
0
250,000
Total w/Unfunded ($)
0
0
250,000
0
0
0
0
250,000
Operating Cost Impact:
T
OD
A
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
3�
General Fund
0
0
0
0
0
0
0
0
m
0z
Water & Sewer Fund
0
0
0
0
0
0
0
0
D
r
Notes:
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 187
5011�
Debt Service and Capital Improvements Capital Improvement Program
Z z Project Name: Parking Lot Construction in Friendswood
Description:
This project includes engineering and construction of
parking lots at Old City park, on Shadwell Lane, and at
Stevenson park between City Hall and the former fire
station. This cost assumes that detention mitigation
for these projects would be provided by the ongoing
No picture available joint detention project with GCCDD at Castlewood, and
1 Queens Lane. These parking lots would provide an
additional 100-115 parkings spots for the city's two parks.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Shape future growth to preserve Friendswood's distinctiveness and quality of life
Mandate/Plan:
Capital Improvement Plan
Anticipated Project Outcome:
Additional Parking at Old City Park and Stevenson Park
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current % Change
Construction FY 2028 Fy 2028
FY 2029 FY 2029
2,600,000 2,600,000 0 0%
Project Total ($): 2,600,000
1 2,600,000
0 0%
Project Funding:
Source
Total Funded ($)
Prior
O
FY 2025
0
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
0
Unfunded
0
0
0
0
2,600,000
0
0
2,600,000
Total w/Unfunded ($)
0
0
0
0
2,600,000
0
0
2,600,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
188 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Debt Service and Capital Improvements Capital Improvement Program
Z z Project Name: Pipe Rack Relocation Project
Description:
Worsening erosion at bases of the pipe rack as well
as higher water levels carrying debris in events are
threatening the integrity of a 6" water line and 20"
sanitary force main. This project would bury three
utility lines which currently cross Clear Creek via an
elevated pipe. This would permanently mitigate the risk
of washout and debris impacts and prevent structural
damage to the utility lines.
Changes from Previous Year:
The project will be entering construction phase in Fall
2024. Engineering design was modified to incorporate a
tree mitigation plan.
Strategic Goal:
Preservation -Preserve and maintain infrastructure and Public Safety -Ensure a safe environment
Mandate/Plan:
City's initiative to study and construct flood control projects along Clear Creek and its tributaries
Anticipated Project Outcome:
Permanently mitigate the risk of washout and debris impacts and prevent structural damage to utility lines
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original
Current
$ Change
% Change
Planning / Design FY 2021 FY 2021
Construction FY 2025 FY 2025
FY 2022 FY 2022
FY 2026 FY 2028
182,000
869,000
219,425
1,608,010
37,425
739,010
21%
85%
Project Total ($):
1,051,000f
1,827,435T
776,435
74%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Grant
219,425
1,608,010
0
0
0
0
0
1,827,435
Total Funded ($)
219,425
1,608,010
0
0
0
0
0
1,827,435
Unfunded
Total w/Unfunded ($)
0
219,425
0
1,608,010
0
0
0
0
0
0
0
0
0
0
0
1,827,435
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
190 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: 2020 Lift Station Mitigation Z
Description:
Lift Stations 1, 4, 5,13 ,17, 22, 24, 25, 27, 28 and 31 were
identified as in need of mitigation and improvements
after Hurricane Harvey. These lift stations each have
historical flooding conditions that need assessment,
along with analyzing the pumps, wet well condition,
electrical control panel, SCADA equipment, generator,
hatches, site security fence and discharge force main.
The project will be a detailed engineering review of the
operating conditions as well as raising the electrical
panel, SCADA equipment and generator onto a raised
platform above the determined flood elevation.
Chances from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
FEMA Mitigation
Anticipated Project Outcome:
Mitigation of future flooding issues at lift station facilities
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Planning / Design FY 2023 FY 2023
FY 2025 FY 2025
677,939 756,066 78,127 12%
Project Total ($): 677,939
756,066
78,127 12%
Project Funding:
Source
Water & Sewer
Prior
756,066
FY 2025
0
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
756,066
Total Funded ($)
756,066
0
0
0
0
0
0
756,066
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
756,066
0
0
0
0
0
0
756,066
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 191
5011�
Debt Service and Capital Improvements Capital Improvement Program
Z z Project Name: Lift Station Mitigation Package 1
Description:
This project involves mitigation and repairs for Lift
Station #1 and #17.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Identification of necessary repairs were a result of Hurricane Harvey damage
Anticipated Project Outcome:
Repair of lift stations
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2023 FY 2023
FY 2025 FY 2025
1,594,000 1,950,000 356,000 22%
Project Total ($): 1,594,000
rl,950,0001
356,000 22%
Project Funding:
Source
Unfunded
Prior FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Future Total
0 0 1,950,000 0 0 0 0 1,950,000
Total w/Unfunded ($) 0 0 1,950,000 0 0 0 0 1,950,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes:
192
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
U
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Lift Station Mitigation Package 2 Z
i
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
o1
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Description:
A 0
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This project involves mitigation and repairs for Lift
m
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Stations #4, #5, #13, #24, and #25.
Z
Changes from Previous Year:
This project is currently under construction
Identification of necessary repairs were a result of Hurricane Harvey damage
Anticipated Project Outcome:
Repair of lift stations
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2023 FY 2023
FY 2025 FY 2025
1,882,469 1,882,469 0 0%
Project Total ($): 1,882,469
1,882,469
0 0%
Project Funding:
Source
W&S Bond Construction
Prior
1,882,469
FY 2025
0
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
1,882,469
Total Funded ($)
1,882,469
0
0
0
0
0
0
1,882,469
Total w/Unfunded ($)
1,882,469
0
0
0
0
0
0
1,882,469
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 193
5011�
Debt Service and Capital Improvements Capital Improvement Program
z Project Name: Lift Station Mitigation Package 3
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zo�6 , This project involves mitigation and repairs for Lift
Stations #22, #27, #28, and #31.
Changes from Previous Year:
This project is currently under construction.
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Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q w I Identification of necessary repairs were a result of Hurricane Harvey damage
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7 D Repair of lift stations
Ln Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
i
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2023 FY 2023
FY 2025 FY 2025
1,538,160 2,196,369 658,209 43%
Project Total ($): 1,538,160
r 2,196,369
658,209 43%
•
Project Funding:
. •
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•'
Water & Sewer
558,209
0
0
0
0
0
0
558,209
W&S Bond Construction
1,638,160
0
0
0
0
0
0
1,638,160
Total Funded ($)
2,196,369
0
0
0
0
0
0
2,196,369
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
2,196,369
0
0
0
0
0
0
2,196,369
Q z
FO
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Operating Cost Impact:
LU a
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Q LL
a z
w—
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes:
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194 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Lift Station Mitigation Package 4 9. Z
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` This project involves mitigation and repairs for Lift p
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Changes from Previous Year:
a This project is currently in design.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Identification of necessary repairs were a result of Hurricane Harvey damage
Anticipated Project Outcome:
Repair of lift stations
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2025
FY 2027 FY 2027
335,000 1,005,000 670,000 200%
Project Total ($): 335,000
r 1,005,000 1
670,000 200%
Project Funding:
Source
Total Funded ($)
Prior
0
FY 2025
0
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
0
Unfunded
0
0
1,005,000
0
0
0
0
1,005,000
Total w/Unfunded ($)
0
0
1,005,000
0
0
0
0
1,005,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 195
50�
Debt Service and Capital Improvements
Capital Improvement Program
Z 3:
Project Name: Water System Improvements
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pipe Improvements
Description:
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This project evaluates the current water system and
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provides recommendations to improve efficiency and
a IT WnctmErIa"M
operations of the water system.
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Changes from Previous Year:
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Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q w I
Water System Improvement Plan
Q<
Anticipated Project Outcome:
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Gain knowledge on where improvements can be made with the current water system
In
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Planning / Design FY 2022 FY 2022
FY 2024 FY 2024
907,950 937,316 29,366 3%
Project Total ($): 907,950
1 937,316
29,366 3%
•
Project Funding:
.. •
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
W&S Bond Construction
937,316
0
0
0
0
0
0
937,316
Total Funded ($)
937,316
0
0
0
0
0
0
937,316
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
937,316
0
0
0
0
0
0
937,316
Q o
�—
Operating Cost Impact:
LU Q
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
a 0
General Fund
0
0
0
0
0
0
0
0
Q LL
a Z
w—
Water & Sewer Fund
0
0
0
0
0
0
0
0
r)
Notes:
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196 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: 42" Southeast Transmission Line (Waterline)
Description:
This is a co -participation project with the City of Houston
and other participants in the upgrade of the main north/
south surface water transmission pipeline from the
Southeast Water Purification Plant along State Highway
3. TxDOT plans to widen State Highway 3 and it will be
necessary to remove the existing pipeline from the State
ROW in preparation for that project. This presents an
opportunity to upsize this transmission line when it is
removed from the easement.
Changes from Previous Year:
Updated cash call schedule and amount due increase/
change due to inflation.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
TxDOT
Anticipated Project Outcome:
Maintenance of infrastructure
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2023 FY 2023
FY 2028 FY 2028
20,489,887 20,489,887 0 0%
Project Total ($): 20,489,887
20,489,887
1 0 0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Water & Sewer
W&S Bond Construction
0
8,654,071
5,486,328
2,700,000
0
0
0
0
0
0
0
0
0
0
5,486,328
11,354,071
Total Funded ($)
Unfunded
8,654,071
0
8,186,328
0
0
3,579,615
0
69,873
0
0
0
0
0
0
16,840,399
3,649,488
Total w/Unfunded ($)
8,654,071
8,186,328
3,579,615
69,873
0
0
0
20,489,887
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 197
5011�
Debt Service and Capital Improvements Capital Improvement Program
Z 3: Project Name: Surface Water Station #2 Controls/Pumps
OW_
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z°6 This project involves replacement of controls, pumps
and piping at Surface Water Station #2.
Changes from Previous Year:
None.
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Q J
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z Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q w I Water Systems Improvement Study
Q< Anticipated Project Outcome:
Z 5: Maintenance of Infrastructure
7D
V) Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
i
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2026
FY 2026 FY 2026
1,000,000 1,350,000 350,000 35%
Project Total ($): 1,000,000
T 1,350,000
350,000 35%
•
Project Funding:
. •
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•'
Total Funded ($)
O
0
0
0
0
0
0
0
Unfunded
0
0
1,350,000
0
0
0
0
1,350,000
Total w/Unfunded ($)
0
0
1,350,000
0
0
0
0
1,350,000
•
Operating Cost Impact:
J
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Q O
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
W Q
General Fund
0
0
0
0
0
0
0
0
a 0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Q LL
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Notes:
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198 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
M
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Generator at Surface Water Station #2 Z
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Description: m C
This project involves the replacement of a generator at p
Surface Water Station #2. The existing generator is over z
20 years old. This project is currently unfunded.
Changes from Previous Year:
iMO M
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
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Water Systems Improvement Study
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K z
Generator replacement
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Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original
Current
Original
Current
$ Change
% Change
Other FY 2027 FY 2027
FY 2028
FY 2028
1,000,000
1,000,000
0
0%
Project Total ($):
1,000,0001
1,000,000
0
0%
.. 0
Project Funding:
. ••
Source Prior FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
Total Funded ($) 0 0
0
0
0
0
0
0
•
Unfunded 0 0
0
1,000,000
0
0
0
1,000,000
Total w/Unfunded ($) 0 O
0
1,000,000
0
0
0
1,000,000
Operating Cost Impact:
Fund Prior FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
n M
General Fund 0 0
0
0
0
0
0
0
O
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0
0
0
0
0
0
m
Notes:
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 199
50111�
Debt Service and Capital Improvements
Capital Improvement Program
Z 3:
Project Name: New Ground Storage Tank at Water Plant #4
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Description:
00
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Project is from the Water System Model Technical
—
Memo. The project includes the installation of a new
1-MG ground storage tank (GST) at ground water plant
#4, including all supporting piping, electrical, site
grading and safety systems. Installation of a second GST
was anticipated as part of the original site design. The
new GST will increase the equalization storage available
to meet peak demands in the southern portion of
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the service area until transmission improvements are
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installed.
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Changes from Previous Year:
Q J
None.
U0
Z
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7
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Preservation -Preserve and maintain infrastructure
Mandate/Plan:
J Ln
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Water Systems Improvement Study
zAnticipated
Project Outcome:
—�
LL
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Increase the equalization of storage
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2025
FY 2026 FY 2026
2,302,294 2,302,294 0 0%
Project Total ($): 2,302,294
2,302,294
0 0%
Project Funding:
•
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
2,302,294
0
0
0
0
2,302,294
Total w/Unfunded ($)
0
O
2,302,294
0
O
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0
2,302,294
•
Operating Cost Impact:
JZ
0
Z Q
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
LU
General Fund
0
0
0
0
0
0
0
0
Q LL
aZ
Water & Sewer Fund
0
0
0
0
0
0
0
0
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Notes:
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200 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Blackhawk WWTP Aeration Upgrades 9- z
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Description: m c
This project is a joint operation to provide facility p
upgrades and improvements at the Blackhawk Waste Z
Water Treatment plant. This project aims to replace
' r the systems within the aeration tank. These systems
include the blowers and air piping, return active sludge
pump station, and mixing station. This price includes
all equipment and procurement costs, installation, yard
piping, electrical work, and instrumentation controls.
Or 2
Changes from Previous Year: n z
None. v
a on
Strategic Goal: m
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
TCEQ Mandate C z
Anticipated Project Outcome: K z
D n
Infrastructure maintenance A D
mr
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2024 FY 2024
FY 2025 FY 2025
5,695,320 6,997,920 1,302,600 23%
Project Total ($): 5,695,320
6,997,920
1,302,600 23%
Project Funding:
•
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
Water & Sewer
3,528,508
0
0
0
0
0
0
3,528,508
•
W&S Bond Construction
3,469,412
0
0
0
0
0
0
3,469,412
Total Funded ($)
6,997,920
0
0
0
0
0
0
6,997,920
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
6,997,920 L
0
0
0
0
0
0
6,997,920
20
mm
Operating Cost Impact:
A v
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
m
General Fund
0
0
0
0
0
0
0
0
zz
D
Water & Sewer Fund
0
0
0
0
0
0
0
0
r
Notes
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 201
501�
Debt Service and Capital Improvements Capital Improvement Program
z�
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Project Name: 2025-2029 Sewer Rehabilitation
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Description:
This sustainable program analyzes, plans, designs,
monitors, and models sewer flows, and constructs
sanitary sewer system replacements or rehabilitation
identified through the preventative maintenance
program. Typical rehabilitation consists of lining sewers
with a cured -in -place liners. This project also funds
replacing sewers to provide adequate capacity for
future expansion.
Changes from Previous Year:
None.
FY25 City Operating Budget
Q w Anticipated Project Outcome:
U Fy
Z < Sustainable replacement and renewal of sanitary sewer infrastructure and mitigation of existing capacity
z 7 constraints resulting in improved system reliability
7z
V) Project Timeline and Total Cost by Type:
Qz
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Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction Ongoing Ongoing
Ongoing Ongoing
1,800,000 1,800,000 0 0%
Project Total ($): 1,800,000
1,800,000
0 0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Water & Sewer
0
300,000
300,000
300,000
300,000
300,000
300,000
1,800,000
Total Funded ($)
0
300,000
300,000
300,000
300,000
300,000
300,000
1,800,000
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
0
300,000
300,000
300,000
300,000
300,000
300,000
1,800,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
202 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Sanitary Sewer Assessment VIII
Description:
• Basins 1, 5, and 20 consist of approximately 100,000
' linear feet of gravity sewer lines and 625 manholes.
Basin 1 encompasses the northern portion of
Blackhawk Boulevard from Cedar Gully to FM 2351
and from Beamer Rd to Clear Creek on FM 2351. Basin
p , '"""'"°5
IFAf-08/145A- (FAf8�S45B (FM-081 24'45BB 5 encompasses from FM 2351 to the city limits west
of FM 518. Basin 20 encompasses southern portion of
f - Blackhawk Blvd from Cedar Gulley to Friendswood Link
Road. This project involves the construction phase to
Basins 1, 5, and 20.
Changes from Previous Year:
None.
d gfAeTe Po it AeT.,
T.11-ft 8850- (FM-N) 84M TM-M) 84M
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Evaluation Study
Anticipated Project Outcome:
Maintenance of sanitary sewer
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2026
FY 2026 FY 2026
2,300,000 1,800,000 (500,000) -22%
Project Total ($): 2,300,000
11800,000
(500,000) -22%
Project Funding:
Source
Total Funded ($)
Prior
0
FY 2025
0
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
0
Unfunded
0
0
1,800,000
0
0
0
0
1,800,000
Total w/Unfunded ($)
0
0
1,800,000
0
0
0
0
1,800,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 203
5011�
Debt Service and Capital Improvements Capital Improvement Program
Z :� Project Name: Greenbriar at Cowards Creek Gravity Sewer Line
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z
Description:
This project involves burial of a 15" gravity sewer line
at Greenbriar and Falling Leaf. The gravity line goes
aerial over Cowards Creek and needs to be relocated
underneath the creek. This project is currently
unfunded.
Changes from Previous Year:
Ld to IVOne.
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Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q W Sanitary Sewer Study Report
Q< Anticipated Project Outcome:
7 D Maintenance of sanitary sewer
V) Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
i
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2026
FY 2028 FY 2028
250,000 275,000 25,000 10%
Project Total ($): 250,000
275,000
25,000 10%
•
Project Funding:
.. •
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
275,000
0
0
0
0
275,000
Total w/Unfunded ($)
0
0
275,000
0
0
0
0
275,000
•
Operating Cost Impact:
J
Z
Q O
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
W Q
General Fund
0
0
0
0
0
0
0
0
a 0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Q LL
aZ
W —
17
Notes:
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W Q
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W ry
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204 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Baker Road, Falling Leaf Sanitary Sewer 9. Z
O1
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me
A
Description:
< 0
c
This project looks to install a gravity sewer line to help
m
p
service the portion of Friendswood near Falling Leaf Dr.
Z
and Baker Rd. This project will allow residents in the
area to abandon the use of individual grinder pumps/
force lines and tie them into a more traditional gravity-
'
fed sewer system. This will improve the utility service
that the City provides to citizens located in this area.
Changes from Previous Year:
o Z
This project is developer driven.
D
< Z
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water System Improvement Study
Anticipated Project Outcome:
Sustainable replacement and renewal of sanitary sewer infrastructure and mitigation of existing capacity
constraints resulting in improved system reliability
Project Timeline and Total Cost by Type:
yr
o-1
m C
wn
C
m
(n m
CZ
KD
KZ
D n
AD
mr
Estimated Start
Estimated Completion
Estimated Cost I
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2027 Future
FY 2028 Future
1,203,000 1,280,000 77,000 6%
•
Project Total ($): 1,203,000
1,280,000
77,000 6 O
��
rn
•
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
0
0
0
0
1,280,000
1,280,000
Total w/Unfunded ($)
0
0
0
0
0
0
1,280,000
1,280,000
zo
mm
Operating Cost Impact:
A v
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
m
General Fund
0
0
0
0
0
0
0
0
Z
D
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 205
5011�
Debt Service and Capital Improvements Capital Improvement Program
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Project Name: Lift Station #2 Rehabilitation
Description:
This project involves repairing all issues with Lift Station
#2. Repairs include replacement of pumps, piping
and controls along with the replacement of a new
generator.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Repair of lift stations
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original
Current $ Change
% Change
Planning / Design FY 2025 FY 2025
Construction FY 2025 FY 2025
FY 2025 a FY 2026
FY 2025 FY 2026
600,000
2,400,000
405,000 (195,000)
2,595,000 195,000
-33%
8%
Project Total ($):
3,000,000
3,000,000
0
0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
3,000,000
0
0
0
0
3,000,000
Total w/Unfunded ($)
0
0
3,000,000
0
0
0
0
3,000,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
206 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
M
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Lift Station #22 Rehabilitation/Replacement Z
O1
<A
m0
Description:
A 0
c
This project involves repairing all issues with Lift Station
m
p
#22. Repairs include replacement of pumps and piping
Z
along with the replacement of a new generator. A new
wet well lining would be installed.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
v „
OZ
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n z
< n
Q° D
yr
0 (n
O-1
n z
m C
cn n
C
m
Sanitary Sewer Study Report C z
Anticipated Project Outcome: K z
D n
Repair of lift stations m D
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 202S
FY 2026 FY 2026
1,372,000 1,372,000 0 0%
Project Total ($): 1,372,000
1 1,372,000
0 0%
Project Funding:
�
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
O
0
0
0
0
0
0
0
•
Unfunded
0
0
1,372,000
0
0
0
0
1,372,000
Total w/Unfunded ($)
0
0
1,372,000
0
0
0
0
1,372,000
Operating Cost Impact:
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
o M
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
m
Oz
Notes:
z D
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 207
501�
Debt Service and Capital Improvements Capital Improvement Program
z z Project Name: Lift Station #26 Rehabilitation
Qz
FO
w Q
�O
Q LL
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W Q
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k
This project involves repairing all issues with Lift Station
#26. The project will include engineering, design, and
construction.
T Chancies from Previous Year:
None.
Strategic Coal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Repair of lift stations
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2027
FY 2027 FY 2028
4,043,000 1,500,000 (2,543,000) -63%
Project Total ($): 4,043,0001
1,500,000
1 (2,543,000) -63%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
O
0
0
0
0
0
Unfunded
0
0
0
1,500,000
0
0
0
1,500,000
Total w/Unfunded ($)
0
0
0
1,500,000
0
0
0
1,500,000
Operating Cost Impact:
Fund Prior FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Future Total
General Fund 0 0 0 0 0 0 0 0
Water & Sewer Fund 0 0 0 0 0 0 0 0
Notes:
208
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Mary's Creek Bridge at Dunbar Estates Utility Relocation Z
O�
<A
m0
Description:
A 0
C
An 8-inch water line affixed to the Dunbar Estates
m
p
bridge will need to be relocated incidental to the bridge
Z
replacement. An Advanced Funding Agreement with
TXDot will be required. Construction and engineering
costs will be at the City's expense.
Changes from Previous Year:
New
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Federal Off -System Bridge Program
Anticipated Project Outcome:
Water line moved to maintain services levels
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2028 FY 2028
FY 2028 FY 2028
250,000 250,000 0 0%
Project Total ($): 250,000
r 250,000
0 0%
Project Funding:
Source
Prior
FY 202S4
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
O
O
0
0
0
0
0
Unfunded
0
0
0
0
250,000
0
0
250,000
Total w/Unfunded ($)
0
0
0
0
250,000
0
0
250,000
Operating Cost Impact:
Fund Prior FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Future
General Fund 0 0 0 0 0 0 0
Water & Sewer Fund 0 0 0 0 0 0 0
Notes:
v „
OZ
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< n
0 D
yr
A (n
O-1
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m C
(n n
c
m
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
209
5011�
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Clear Creek Crossing 24"
Description:
This project was identified in the city-wide Water
Systems Modeling initiative performed by Garver. It is
the most critical project as it was identified as a choke
point. Adding redundancy to an existing 16" waterline
with a 24" waterline would improve system pressures
and reduce overall energy costs.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water Systems Improvement Study
Anticipated Project Outcome:
Adds redundancy and improves system pressures, will reduce energy costs
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2023 FY 2023
FY 2025 FY 2025
6,500,000 7,825,026 1,325,026 20%
Project Total ($): 6,500,000
7,825,026
1,325,026 20%
Project Funding:
Source
Grant
Prior
0
FY 2025
7,825,026
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
7,825,026
Total Funded ($)
0
7,825,026
0
0
0
0
0
7,825,026
Unfunded
0
0
0
0
0
0
0
0
Total w/Unfunded ($)
0
7,825,026
0
0
0
0
0
7,825,026
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
210 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Georgetown Extension 12" Z
O�
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m0
A 0
Description: m c
This project involves engineering and construction p
of additional waterlines to support the Georgetown z
Subdivision. This project is funded 100% by the
developer. After completion of this project, the City
would maintain the infrastructure.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water System Improvements Study
Anticipated Project Outcome:
Engineering and construction of additional waterlines to support Georgetown subdivision
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
I Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2026
FY 2027 FY 2027
2,640,000 2,640,000 0 0%
Project Total ($): 2,640,000
1 2,640,000
0 0%
Project Funding:
v „
OZ
r D
n z
< n
Q° D
yr
A (n
0�
n p
m C
cn n
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A
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(n -n
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K z
D n
AD
m r
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
2,640,000
0
0
0
0
2,640,000
�-n M
Total w/Unfunded ($)
0
0
2,640,000
0
0
0
0
2,640,000
0 A
�M
_m
Operating Cost Impact:
o D
r
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes:
z C
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0a
r
3m
�m
pz
zD
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 211
50111�
Debt Service and Capital Improvements Capital Improvement Program
z 3: Project Name: Friendswood Trails 16"
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oa
z �
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J (n
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U FY —
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water System Improvements Study
Anticipated Project Outcome:
Additional waterline to support development
Project Timeline and Total Cost by Type:
Description:
This project consists of 4 phases (1-A,1-B,1-C,1-D) for
the construction of a 16" waterline to the expansion of
Friendswood Trails. City of Friendswood is only funding
Phase 1-D which is approximately 930 LF.
Changes from Previous Year:
None.
Estimated Start
Estimated Completion
I Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2026
FY 2027 FY 2027
500,000 500,000 0 0%
Project Total ($): 500,000
F 500,000
0 0%
■
Project Funding:
"
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
J
Total Funded ($)
0
0
0
0
0
0
0
0
z
z 0
Unfunded
0
0
500,000
0
0
0
0
500,000
LU
Total w/Unfunded ($)
0
0
500,000
0
0
0
0
500,000
O
Q11
o—
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
J z Notes:
QO
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J0
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V)
212 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Georgetown East Loop 12" Z
Description:
This project consist of anew 12" extension installation
from an existing 12" water line along San Joaquin
Parkway along south of county border. The new water
line will be connecting to Georgetown Extension
(Project 3) as well as an existing 8" water line at Lundy
Lane. The new water line will be part of the second
phase of the Georgetown development.
Changes from Previous Year:
oriM.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water System Improvements Study
Anticipated Project Outcome:
Improve water pressure
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2028 FY 2028
FY 2029 FY 2029
3,010,000 3,280,000 270,000 9%
Project Total ($): 3,010,000
3,280,000
270,000 9%
Project Funding:
Source
Total Funded ($)
Prior
O
FY 2025
0
FY 2026
0
FY 2027
0
FY 2028
0
FY 2029
0
Future
0
Total
0
Unfunded
0
0
0
0
3,280,000
0
0
3,280,000
Total w/Unfunded ($)
0
0
0
0
3,280,000
0
0
3,280,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
v „
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nz
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m
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 213
5011�
Debt Service and Capital Improvements
Capital Improvement Program
Z 3:
Project Name: Friendswood Dr. to Elevated Storage Tank 1 24"
0W_
U a
G'
W
_
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Description:
°6
This project was identified in the city-wide Water
—
`
System Modeling initiative performed by Garver. This
project involves engineering and construction of
additional 24" waterlines. This project would improve
operating pressures and help optimize the City's water
system. This project is currently unfunded.
Changes from Previous Year:
wLO �
i000
None.
U o V)0
a
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V) >
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•
Z a
v
Z
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q w I
Water System Improvements Study
Z <
Anticipated Project Outcome:
Z
Improve operating pressures
Ln
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original ' Current
Original Current
Original Current $ Change % Change
Construction FY 2027 FY 2027
FY 2027 FY 2027
9,962,000 9,962,000 0 0%
Project Total ($): 9,962,000
9,962,000
0 0%
M Project Funding:
11•
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•'
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
0
9,962,000
0
0
0
9,962,000
Total w/Unfunded ($)
0
0
0
9,962,000
0
0
0
9,962,000
•
Operating Cost Impact:
J
Z
Q O
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
W Q
General Fund
0
0
0
0
0
0
0
0
a 0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Q LL
aZ
W —
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Notes:
J Z
QO
W Q
LU ry
W ry
JO
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aZ
V)
214 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Beamer 12" Water Line Installation Z
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m0
A 0
JIB , Description: m �
r1 12" Water line installation along Beamer Road to p
a' tft d I tlt ddt t' B z
r,e /
LOCATION MAP
WY wV 07 S,r4A
scxe r . soar
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water System Improvements Study
Anticipated Project Outcome:
System expansion for future development
Project Timeline and Total Cost by Type:
suppor u ure eve opmen . n en e o ie earner
Road waterline back into the city system to provide
consistent water pressure.
Changes from Previous Year:
None.
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2028 FY 2028
FY 2029 FY 2029
4,210,000 4,410,000 200,000 5%
Project Total ($): 4,210,000
4,410,000
1 200,000 5%
v „
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< n
0 D
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m C
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Project Funding:
■
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
O
0
0
0
0
0
0
0
•
■
Unfunded
0
0
0
0
0
0
4,410,000
4,410,000
Total w/Unfunded ($)
0
0
0
0
0
0
4,410,000
4,410,000
Operating Cost Impact:
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
n M
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
m
Oz
Notes:
z D
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 215
50111�
Debt Service and Capital Improvements Capital Improvement Program
Z z Project Name: Friendswood Parkway/Exxon (12")
J
Description:
This project was identified in the city-wide Water
System Modeling initiative performed by Garver. This
project involves engineering and construction of12"
water lines. This would improve operating pressures and
support development on the south side of Friendswood.
This project is currently unfunded.
Changes from Previous Year:
This project is developer driven.
d � _
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water System Improvements Study
Anticipated Project Outcome:
Improve operating pressures and support south side development
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
original Current
Original Current $ Change % Change
Construction FY 2030 FY 2030
FY 2031 FY 2031
1,735,500 2,229,000 493,500 28%
Project Total ($): 1,735,500
2,229,000
493,500 28%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Unfunded
0
0
0
0
0
0
2,229,000
2,229,000
Total w/Unfunded ($)
0
0
0
0
0
0
2,229,000
2,229,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes
216 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: FM 528-Falcon Ridge to Windsong Sanitary Sewer Z
o�
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Description:
AO
C
m
M� p
The Master Utility Plan calls for a lift station at Windsong
Ln which would open up the possibility for gravity
Z
sewer to be extended along FM 528 to Falcon Ridge.
Project would provide Sanitary Sewer services to the
undeveloped properties along FM 528.
No picture available Changes from Previous Year:
None.
Strategic Coal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Wastewater Hydraulic Modeling for Future Developments
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2029 FY 2029
FY 2029 FY 2029
1,433,100 1,433,100 0 0%
Project Total ($): 1,433,100
1,433,100
0 0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
O
O
0
O
O
O
0
0
Unfunded
0
0
0
0
0
0
1,433,100
1,433,100
Total w/Unfunded ($)
0
0
0
0
0
0
1,433,100
1,433,100
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
v „
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n Z
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Q° D
yr
0 (n
O-1
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m C
cn n
C
m
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 217
50110
Debt Service and Capital Improvements Capital Improvement Program
Z z Project Name: 1/1 Removal Above 30%
Description:
Inflow and Infiltration removal. This project reduce
strain and peak flow through the sanitary sewer system.
Changes from Previous Year:
None.
No picture available
Strategic Coal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Reduce strain and peak flow
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2026
FY 2030 FY 2030
5,000,000 5,000,000 0 0%
Project Total ($): 5,000,000
5,000,0001
0 0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
O
O
0
O
O
O
0
O
Unfunded
0
0
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
5,000,000
Total w/Unfunded ($)
0
0
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
5,000,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
218 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Debt Service and Capital Improvements
Capital Improvement Program
W
9- Z
Project Name: Lift Station #2 Upsizing and Force Main
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Description:
m0
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�
m
Lift Station 2 is to be evaluated. This is separate from the
p
project to address headers, controls, etc. (emergency
Z
project). If I&I is not reduced, the City would need to
'
look into a project to rehab the existing lift station and
possibly add another nearby to help handle wet weather
flows. An additional lift station would require a force
main parallel to the existing force main to the Waste
Water Treatment Plant.
O z
P
Changes from Previous Year:
� Z
—_
< n
None.
v
yr
(n
0
n z
m C
cn n
Strategic Goal:
�
m
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
(n -n
Anticipated Project Outcome:
K z
Upsizing of Lift Station and Force Main
A D
Project Timeline and Total Cost by Type:
rn r
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current Change % Change
Construction FY 2026 FY 2026
FY 2027 FY 2027
15,409,400 15,409,400 0 0%
Project Total ($): 15,409,400
15,409,400
F 0 0%
„
Project Funding:
•
•
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
15,409,400
0
0
0
0
15,409,400
Total w/Unfunded ($)
0
0
15,409,400
0
0
0
0
15,409,400
Operating Cost Impact:
zo
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
mm
A D
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
O z
D
Notes:
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 219
501110
Debt Service and Capital Improvements Capital Improvement Program
Z 3: Project Name: Lift Station #27 Upgrades
oW_
U a
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0 o Description:
z °6 Lift Station #27 will be tied into possible future
development. Therefore some upgrades are being
analyzed in order to assist LS #27 with achieving the
required capacity after the new development.
Changes from Previous Year:
No picture available None.
ui LO
W
FU
U0
Da
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�o6
N>
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Q J
U0
Z
Q
Z Strategic Goal:
14 Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q W
Sanitary Sewer Study Report
Z <
Anticipated Project Outcome:
Z
Increase capacity of lift station
Ln
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2025
FY 2026 FY 2026
1,500,000 1,500,000 0 0%
Project Total ($): 1,500,000
1 1,500,000
0 0%
•
Project Funding:
.. •
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
1,500,000
0
0
0
0
1,500,000
Total w/Unfunded ($)
0
0
1,500,000
0
0
0
0
1,500,000
•
Operating Cost Impact:
J
Z
Q O
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
W Q
General Fund
0
0
0
0
0
0
0
0
a 0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Q LL
aZ
W —
r)
Notes:
J Z
Qp
W Q
LU ry
W ry
JO
aLL
aZ
V)
220 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Lift Station #30 Upgrades 9. Z
O1
<A
m0
A 0
Description: m C
This project consist of upsizing the lift station capacity p
to compensate for near future developments. Current z
capacity is to be increased from -650 gpm to -1,150
gpm. Flow monitoring analysis and revised projected
peak flows will need to be conducted to determine
No picture available sufficiency in capacity.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Increase capacity of lift station
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2026
FY 2027 FY 2027
1,845,500 1,845,500 0 0%
Project Total ($): 1,845,500
1 1,845,500
0 0%
v „
0Z
r D
n z
< n
0 D
yr
A (n
0-1
n z
m C
(n n
C
m
(n m
CZ
KD
Kz
D n
AD
mr
go 0
Project Funding:
�
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
O
0
0
0
0
0
0
0
•
Unfunded
0
0
1,845,500
0
0
0
0
1,845,500
Total w/Unfunded ($)
0
0
1,845,500
0
0
0
0
1,845,500
Operating Cost Impact:
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
o M
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
m
Oz
Notes:
z D
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 221
50110
Debt Service and Capital Improvements Capital Improvement Program
z 3: Project Name: Lift Station #8 Upsizing and Force Main
ow_
U
0 o Description:
z °6 This project consists of upsizing the lift station capacity
to compensate for near -future developments. The lift
station is experiencing high flows during peak times.
There will possibly be a need for land acquisition.
Another discharge point is being evaluated to possibly
No picture available decrease the length of the force main.
wLO �
Changes from Previous Year:
�w
U None.
U0
::)a
ry
N>
J U
Q J
U0
za
Q
z Strategic Goal:
14 Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Q w Sanitary Sewer Study Report
U
< Anticipated Project Outcome:
z Increase capacity of lift station and force main
Ln Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original
Current $ Change
% Change
Planning / Design FY2024 FY 2024
Construction FY 2025 FY 2025
FY 2025 0 FY 2025
FY 2026 FY 2026
97,180
2,472,620
97,180 0
2,472,620 0
0%
0%
Project Total ($):
2,569,800
1 2,569,800
0
0%
•
Project Funding:
• '
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Water & Sewer
97,180
0
0
0
0
0
0
97,180
Total Funded ($)
97,180
0
0
0
0
0
0
97,180
Unfunded
0
0
2,472,620
0
0
0
0
2,472,620
Total w/Unfunded ($)
97,180
0
2,472,620
0
0
0
0
2,569,800
Q z
FO
z
Operating Cost Impact:
LU a
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Q LL
a z
w—
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
Notes:
J z
Qp
W Q
W ry
Jp
aLL
az
D—
V)
222 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
W
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Lift Station #16 Upsizing 9. Z
O1
<A
m0
A 0
Description: m C
This project consists of upsizing the lift station capacity p
A ue to a proposed development. The current rate z
capacity is 0.60 MGD with an existing incoming peak
flow rate of 1.32 MGD. The lift station will need to be
upsized to 1.34 MGD after new development is in place.
No picture available Developer contribution is possible.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Increase capacity of lift station
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2025
FY 2026 FY 2026
1,531,200 1,531,200 0 0%
Project Total ($): 1,531,200
1 1,531,200
0 0%
v „
0Z
r D
n z
< n
0 D
yr
A (n
0-1
n z
m C
(n n
C
m
(n m
CZ
KD
Kz
D n
AD
mr
go 0
Project Funding:
�
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
O
0
0
0
0
0
0
0
•
Unfunded
0
0
1,531,200
0
0
0
0
1,531,200
Total w/Unfunded ($)
0
0
1,531,200
0
0
0
0
1,531,200
Operating Cost Impact:
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
o M
General Fund
0
0
0
0
0
0
0
0
Water & Sewer Fund
0
0
0
0
0
0
0
0
m
Oz
Notes:
z D
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 223
50110
Debt Service and Capital Improvements Capital Improvement Program
z z Project Name: Lift Station #23 Upsizing and Force Main
Qz
Fo
w Q
QO
aZ
w—
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J z
Qp
W Q
W ry
Jp
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Description:
Lift Station #23 is currently causing surcharging and
flooding along the 36" sewer main upstream and is
bottlenecking the southern portion of the system.
Three of four new developments are planning to tie
into this system, therefore upsizing will be needed to
No picture available handle approximately 9.8 MGD for a 5-year storm. It is
recommended to build a new lift station.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Increase capacity of lift station and force main
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2026
FY 2027 FY 2027
5,382,000 5,382,000 0 0%
Project Total ($): 5,382,000
5,382,000
0 0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
5,382,000
0
0
0
0
5,382,000
Total w/Unfunded ($) 0 0 5,382,000 0 0 0 0 5,382,000
Operating Cost Impact:
Fund Prior FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Future Total
General Fund 0 0 0 0 0 0 0 0
Water & Sewer Fund 0 0 0 0 0 0 0 0
Notes:
224
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
M
Debt Service and Capital Improvements Capital Improvement Program
Project Name: Upsizing 15" & 18" Sewer Line along Greenbriar Drive Z
O1
<A
m0
A 0
Description: m C
This project is to upsize 15" sewer that runs along 0
Greenbriar Dr (between Falling Leaf Drive and West Z
Castlewood Ave.). The sewer experiences capacity
limitation during significant rain.
Changes from Previous Year:
No picture available None.
v -n
OZ
r D
n z
< n
Q° D
yr
A (n
O�
n p
m C
cn n
Strategic Goal:
m
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
C z
Anticipated Project Outcome:
K z
D n
Upsizing of sewer line
m D
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2025
FY 2027 FY 2027
1,531,200 1,531,200 0 0%
Project Total ($): 1,531,200
1 1,531,200
0 0%
Project Funding:
■
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
O
0
0
0
0
0
0
0
•
■
Unfunded
0
0
1,531,200
0
0
0
0
1,531,200
Total w/Unfunded ($)
0
0
1,531,200
0
0
0
0
1,531,200
Operating Cost Impact:
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
o M
General Fund
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 225
50110
Debt Service and Capital Improvements Capital Improvement Program
Z 3: Project Name: Windsong Lane Sanitary Sewer
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z°6 Provides sanitary sewer services to properties along
Windsong Lane as these properties are on septic.
Changes from Previous Year:
None.
No picture available
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Mandate/Plan:
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Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2029 FY 2029
FY 2029 FY 2029
3,061,000 3,061,000 0 0%
Project Total ($): 3,061,000
1 3,061,000
0 0%
•
Project Funding:
.. •
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
•
Total Funded ($)
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0
0
0
0
0
0
0
Unfunded
0
0
0
0
0
0
3,061,000
3,061,000
Total w/Unfunded ($)
0
0
0
0
0
0
3,061,000
3,061,000
•
Operating Cost Impact:
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Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
W Q
General Fund
0
0
0
0
0
0
0
0
a 0
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0
0
0
0
0
0
0
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226 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Debt Service and Capital Improvements Capital Improvement Program
Project Name: Cowards Creek Sewer Upsizing 9. Z
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capacity is causing excessive surcharge.
Changes from Previous Year:
None.
No picture available
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Study Report
Anticipated Project Outcome:
Upsizing of trunk sewer
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2026 FY 2026
FY 2028 FY 2028
2,408,000 2,408,000 0 0%
Project Total ($): 2,408,000
2,408,000
0 0%
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Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
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0
0
0
0
0
0
•
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0
0
2,408,000
0
0
0
0
2,408,000
Total w/Unfunded ($)
0
0
2,408,000
0
0
0
0
2,408,000
Operating Cost Impact:
0
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
o M
General Fund
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 227
50110
Debt Service and Capital Improvements Capital Improvement Program
Z 3: New Ground Storage Tank #1 and Improvements at Water
o w Project Name: Plant #1
No picture available
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Water Systems Improvement Study
Anticipated Project Outcome:
Installation of Ground Storage Tank at Water Plant #1
Project Timeline and Total Cost by Type:
Description:
This project includes installation of a newI-MG ground
storage tank (GST) at surface water plant (SWP) #1 along
with a new 16-inch transmission main that connects to
an existing 10-inch line. Due to the existing structural
condition of GST #1 at SWP #1 it is recommended the
tank be demolished and a new steel welded tank be
installed. The new 1-MG tank will replace the existing
0.521-MG tank. The increase in total volume will allow for
greater storage at SWP #1.
Changes from Previous Year:
None.
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2025
FY 2026 FY 2026
2,718,000 2,718,000 0 0%
Project Total ($): 2,718,000
1 2,718,000
0 0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Grant
0
2,718,000
0
0
0
0
0
2,718,000
Total Funded ($)
Unfunded
0
0
2,718,000
0
0
0
0
0
0
0
0
0
0
0
2,718,000
0
Total w/Unfunded ($)
0
2,718,000
0
0
0
0
0
2,718,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
228 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Debt Service and Capital Improvements Capital Improvement Program
Project Name: El Dorado/Lundy Lane Sanitary Sewer 9. Z
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Changes from Previous Year:
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No picture available
Strategic Goal:
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Estimated Start
Estimated Completion
Estimated Cost
Type Original I Current
Original Current
Original Current $ Change % Change
Construction FY 2028 FY 2028
FY 2029 FY 2029
3,880,000 3,000,000 (880,000)-22.68%
Project Total ($): 3,880,000
3,000,000
-880000-22.68%
Project Funding:
„
•
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Total Funded ($)
0
0
0
0
0
0
0
0
Unfunded
0
0
0
0
0
0
3,000,000
3,000,000
Total w/Unfunded ($)
0
0
0
0
0
0
3,000,000
3,000,000
Operating Cost Impact:
zo
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
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General Fund
0
0
0
0
0
0
0
0
3
Water & Sewer Fund
0
0
0
0
0
0
0
0
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 229
50110
Debt Service and Capital Improvements Capital Improvement Program
Wastewater Master Plan & Sewer System Evaluation
Project Name: Survey
Description:
In an initiative to enhance sustainability and public
health, the City will undertake a comprehensive project
to develop a city-wide sanitary sewer model and
master plan. This pivotal project aims to modernize
our wastewater collection system, ensuring it meets
No picture available the needs of our growing population and stringent
environmental standards. The project will encompass
the entire city, addressing both current deficiencies and
future requirements. Special attention will be given to
historically problematic zones to ensure optimal service
delivery across the city.
Changes from Previous Year:
None.
Strategic Goal:
Preservation -Preserve and maintain infrastructure
Mandate/Plan:
Sanitary Sewer Evaluation Study
Anticipated Project Outcome:
Idenitify and prioritize wastewater collection projects
Project Timeline and Total Cost by Type:
Estimated Start
Estimated Completion
Estimated Cost
Type Original Current
Original Current
Original Current $ Change % Change
Construction FY 2025 FY 2025
FY 2025 FY 2025
1,000,000 1,000,000 0 0%
Project Total ($):
1,000,0001
1,000,000
0 0%
Project Funding:
Source
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
Water & Sewer
0
1,000,000
0
0
0
0
0
1,000,000
Total Funded ($)
Unfunded
0
0
1,000,000
0
0
0
0
0
0
0
0
0
0
0
1,000,000
0
Total w/Unfunded ($)
0
1,000,000
0
0
0
0
0
1,000,000
Operating Cost Impact:
Fund
Prior
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Future
Total
General Fund
Water & Sewer Fund
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Notes
230 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
U
Debt Service and Capital Improvements Capital Improvement Program
Capital Projects completed since CIP Program Inception (1999)
Ciyjacilities
Public Safety Building
Fire Station #4
Fire Station at PSB
Public Works Security Gate
Public Works Wash Bay
Library Land Acquisition
Public Works Vehicle Storage Building
Municipal Court Renovations
Animal Control Facility
Fire Station #3 Rehabilitation
Public Safety Building Expansion
Blackhawk Facility Purchase & Renovation
Fire Station # 2 Replacement
City Parks & Recreatigp
Centennial Park - Phases 1, 2 & 3
Friendswood Sports Park
Stevenson Park Jogging Trail
Stevenson Park Playground Renovation
Centennial Park Field #33 Lighting
Stevenson Park Gazebo Driveway
Stevenson Park Gazebo Ramp
Stevenson Park Gazebo Hand -railing
Sportspark Improvements
Stevenson Park Splash Pad, lighting, trails
Centennial Basketball Pavilion
Stevenson Park Pool Restrooms
Old City Park Restrooms & Pavilion
Stevenson Park Disc Golf Relocation
Stevenson Park Walking Trail
Centennial Park Wall
crr.�arking Lot Paving
Sunset Drive
Friendswood Link Road Extension
Additional City Hall Parking
Activity Building Parking
Blackhawk Blvd Reconstruction (Phase 1)
Oak Vista Court Reconstruction
Wandering Trail Reconstruction
Baker Road Reconstruction
Fire Station #3 Parking
Library Parking
Melody Lane Reconstruction
Sunnyview/Skyview Reconstruction
Stadium Lane Parking
W. Shadowbend/Wood lawn Reconstruction
Whitaker Drive Construction
Townes Rd Reconstruction (Lucian to Crofterglen)
Mary Ann Dr Reconstruction (FM 518 to Christina)
Winding Rd Reconstruction (Melody to Riverside)
Friendswood Link Road (Phase 2)
Old City Park Parking Lot
Greenbriar Sidewalks
Blackhawk Boulevard
Friendswood Lakes Boulevard
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 231
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Debt Service and Capital Improvements Capital Improvement Program
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Capital Projects completed since CIP Program Inception (1999)
(Continued)
Water and Sewer UtiQ1"
Blackhawk FM 2351 Waterline
E. Heritage 8" Sanitary Sewer
16" Waterline (Melody to Sunset)
Autumn Creek Sewer Line
Additional Water Purchase
2nd Surface Water Take Point & System Loop
24" Trunk Line
Moore/Mandale Waterline Loop
Bay Area Blvd Waterline
WWTP Waterline Loop 8"
Longwood Park Water & Sewer
Water Plant #1 Rehabilitation
Water Plant #3 Rehabilitation
Water Plant #4 Rehabilitation
San Joaquin Estates Sewer
Second Elevated Tank
Sun Meadow Lift Station
South Friendswood Force Main
Blackhawk Waterline
16" Transmission Waterline (Sunset to WW#4)
FM 2351/Beamer Rd. Utilities
Lift Station Emergency Generators
Lift Station #6 Replacement
Blackhawk/Oak Vista/Wandering Trail waterlines
Water Plant #2 Replacement
Water Plant #5 Rehabilitation
Water Plant #6 Rehabilitation
Water Plant #7 Replacement
Lift Station #18 Rehabilitation
Lift Station #3 Replacement
Friendswood Link/Whispering Pines water lines
Friendswood Link/Whispering Pines sewer lines
Public Works heavy equipment purchases
Utility Impact Fee Study - 2013
Utility Cost of Service & Rate Stu dy-2014
SCADA System Upgrade - Phase I
Utility Impact Fee Study -2019
Lift Station #23 Reconstruction
SCADA System Upgrade - Phase 2
Automated Water Meters
Eagle Creek Waterline Replacement
112migallas
Annalea/Whitehall/Kings Park- Phase 1
Clover Acres
FM 518 - Phase 1
Glennshannon - Phase 1
Sunmeadow- Phase 1
W. Shadowbend/Wood lawn - Phase 1
Mud Gully Detention and Conveyance
Imperial Estates Terracing / In -Line Detention
Forest Bend Detention Pond
Frenchman's Creek Flood Control
232
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Departmental
Information
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Department Summary
Expenditure by Department
FY24 FY24 FY24 FY25 % Change
FY23 Original Amended Year End Adopted from FY24 to
Department Actual Budget Budget Estimate Budget FY25
Mayor and Council
$69,303
$86,519
$87,519
$85,025
$91,719
6.0%
City Secretary's Office
611,562
635,954
573,608
556,856
430,841
-32.3%
City Manager's Office
1,199,041
937,306
1,014,112
1,011,124
1,210,430
29.1%
Finance
2,047,896
2,002,228
2,031,291
2,010,828
2,072,384
3.5%
Human Resources
1,132,542
1,326,439
1,326,439
1,249,859
1,486,144
12.0%
Information Technology
2,941,629
2,183,679
2,287,024
2,263,859
2,352,485
7.7%
City Attorney
386,785
460,988
439,460
435,334
478,802
3.9%
Municipal Court
467,021
517,214
522,775
535,884
530,088
2.5%
Communications
0
0
199,151
187,651
481,555
0.0%
Police
13,353,589
14,297,533
14,562,767
14,250,169
14,929,725
4.4%
Emergency Services
3,376,877
3,914,546
4,429,712
4,084,582
5,711,925
45.9%
Community Development
1,293,280
1,544,944
1,539,044
1,440,079
1,481,710
-4.1%
Public Works
11,424,658
12,452,959
15,391,465
15,994,296
15,545,110
24.8%
Engineering
1,132,802
1,265,858
1,271,833
1,164,356
1,328,627
5.0%
Library
1,445,736
1,484,828
1,512,157
1,487,806
1,495,438
0.7%
Parks & Recreation
5,292,194
5,715,517
6,163,022
6,301,728
5,997,440
4.9%
Department Total
$46,174,915
$48,826,512
$53,351,379
$53,059,436
$55,624,423
13.9%
234 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Departmental Information Department Summary
Expenditure by Classification
9- Z
FY24
FY24
FY24
FY25
% Change
< �
FY23
Original
Amended
Year End
Adopted
from FY24 to
Z 0
Classification
Actual
Budget
Budget
Estimate
Budget
FY25
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Personnel & Benefits
$26,436,830
$28,334,872
$28,298,557
$27,838,197
$32,043,004
13.1%
0
Supplies
1,731,265
1,774,700
1,927,137
1,836,992
2,068,786
16.6%
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Maintenance
1,750,583
2,391,070
3,012,050
2,755,924
2,344,978
-1.9%
Services
13,844,130
15,428,411
18,132,446
18,373,103
15,603,385
1.1%
Capital Outlay
1,911,413
190,784
1,274,514
1,560,153
393,425
106.2%
Other
500,694
706,675
706,675
695,067
3,170,845
348.7%
Classification Total
$46,174,915
$48,826,512
$53,351,379
$53,059,436
$55,624,423
13.9%
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Full -Time Equivalents By Departments
D
FY24
FY24
FY24
FY25
% Change
Op
FY23
Original
Amended
Year End
Adopted
from FY24 to
m c
DEPARTMENT
Actual
Budget
Budget
Estimate
Budget
FY25
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City Secretary
4.00
4.00
3.00
3.00
3.00
-25.0%
A
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City Manager
4.00
4.00
4.00
4.00
4.00
0.0%
Finance
12.00
12.00
11.00
11.00
11.00
-8.3%
Human Resources
5.00
5.00
5.00
5.00
S.00
0.0%
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Information Technology
6.00
7.50
7.50
7.50
7.50
0.0%
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City Attorney
2.15
2.15
3.15
3.20
2.20
2.3%
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Municipal Court
4.60
4.60
4.60
4.60
4.60
0.0%
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Communications
0.00
0.00
3.00
3.00
3.00
0.0%
Police
90.40
92.00
91.00
91.00
89.60
-2.6%
Emergency Services
7.38
8.38
8.38
8.45
27.99
234.0%
Community Development
11.70
12.20
12.20
12.50
12.50
2.5%
Public Works
46.30
47.30
47.30
47.00
50.00
5.7%
Engineering
8.45
9.45
9.45
9.45
9.45
0.0%
Library Services
15.62
15.62
15.62
15.32
15.32
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Parks And Recreation
25.30
25.30
25.30
25.60
26.60
5.1%
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Personnel Total
242.90
249.50
250.50
250.62
271.76
8.9%
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 235
Departmental Information Expenditures by Department and Category Charts
Expenditures by Department
$1 8,000,000
$16,000,000
$14,000,000
$1 2,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
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FY23 Actual Expenditures M FY24 Adopted Budget FY25 Adopted Budget
Expenditures by Classification
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$1 5,000,000
$10,000,000
$5,000,000
41
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Personnel & Supplies
Benefits
FY23 Actual Expenditures
M■ ■■ M --
Maintenance Services Capital Outlay Other
■ FY24 Adopted Budget FY25 Adopted Budget
236 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 237
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Mayor and Council
Vision Statement (adopted July 1, 2024)
The Friendswood City Council is dedicated to providing quality public services, fostering a vibrant
economic climate, and ensuring robust emergency operations and fiscal responsibility.
Mission Statement
It isthe mission of the Council and staff ofthe City of Friendswood to provide the highest level of service
to our citizens at the greatest value.
3 Pillars of Mayor and Council
Exercise legislative powers
to establish consensus of
overarching policies,
projects, and priorities in
service of public good.
Current Operations
Foster relationships and
dialogue with citizens
through active participation
in community events.
Build partnerships with
other public entities and
organizations which share
Friendswood's community
values for future growth
and progress.
The Mayor and City Councilmembers serve as the elected representatives of the citizens of Friendswood.
The Council establishes programs, policies, and priorities for safe, efficient, and equitable operation of
the City.The mostsignificant programs are set during the annual budget review process. The Mayor and
Councilmembers are volunteers who serve without compensation. Principal budget appropriations in
this portion of the budget are associated with education and effortsto promote Friendswood interests.
238
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information Mavor and Council
Departmental Goals and Performance Measures by Division Q. Z
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Mayor and Council Division Goals: A o
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P. To hold meetings in compliance with all applicable laws to establish overarching goals and policies m n
for the safe, efficient, and effective operations of the City. o
P. To engage and educate residents and participate in community events
► To represent the City and its interest with outside agencies and organizations.
Supports the City's Strategic Goals:
1-Communication, 2-Economic Development, 3-Preservation, 4-Partnerships, 5-Public Safety, and o Z
6-Organizational Development.
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FY22
FY23
FY24
FY24
FY25
AO
Mayor and Council
Actual
Actual
Budget
Forecast
Adopted
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Inputs
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Division Expenditures
$86,760
$69,303
$86,519
$85,025
$91,719
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# of Population -estimated
42,187
42,656
42,656
43,020
43,020
Outputs
# of Meetings Held
17
17
17
15
16
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# of Community Events and Meetings
N/A
116
160
147
105
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Measures of Efficiency
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Division Expenditures per capita
$2.06
$1.62
$2.03
$1.98
$2.13
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 239
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Departmental Information Mayor and Council
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Department Summary
Expenditure by Division
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FY24
FY24
FY24
FY25 % Change in
00
FY23
Original
Amended
Year End
Adopted Budget from
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Division
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
GOVERNING BODY
$69,303
$86,519
$87,519
$85,025
$91,719 6.0%
DEPARTMENT TOTAL
$69,303
$86,519
$87,519
$85,025
$91,719 6.0%
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Expenditure by Classification
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
SUPPLIES
9,570
12,680
12,680
12,400
12,980
2.4%
SERVICES
59,733
73,839
74,839
72,625
78,739
6.6%
CLASSIFICATION TOTAL
$69,303
$86,519
$87,519
$85,025
$91,719
6.0%
Full -Time Equivalents by Division
FY24
FY24
FY24
FY25 % Change in
FY23
Original
Amended
Year End
Adopted Budget from
Division Actual
Budget
Budget
Estimate
Budget FY24 to FY25
GOVERNING BODY 0
0
0
0
0 0.0%
PERSONNEL TOTAL 0
0
0
0
0 0.0%
240 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Departmental Information Mayor and Council
0101 - Governing Body
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FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
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Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
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50 - SUPPLIES
Oz
001-0101-411.5200
PERSONNEL SUPPLIES
$108
$500
$500
$400
$500
001-0101-411.5400
OPERATING SUPPLIES
5,938
9,680
9,680
9,500
9,980
001-0101-411.5800
OPERATING EQUIPMENT<$5000
3,524
2,500
2,500
2,500
2,500
TOTAL SUPPLIES
$9,570
$12,680
$12,680
$12,400
$12,980
70 - SERVICES
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001-0101-411.7400
OPERATING SERVICES
$7,610
$9,754
$9,754
$7,900
$10,714
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001-0101-411.7510
TRAINING
3,544
6,830
6,830
6,500
7,130
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001-0101-411.7520
TRAVEL EXPENSES &
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3,054
7,930
7,930
7,900
8,200
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001-0101-411.7530
MEMBERSHIPS
31,483
32,225
32,225
32,225
32,525
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001-0101-411.7910
COMMUNITY EVENTS/PROGRAMS
14,042
17,100
18,100
18,100
20,170
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$59,733
$73,839
$74,839
$72,625
$78,739
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80 - CAPITAL OUTLAY
0101 - GOVERNING BODY
$69,303
$86,519
$87,519
$85,025
$91,719
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 241
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Departmental Information
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242 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Secreta
Mission Statement
The City Secretary's Office (the "Department") provides information and exceptional support to the
City of Friendswood, its citizens, elected officials, staff, and other interested parties in accordance with
Federal and State Law, the Charter of the City of Friendswood and all other related rules, regulations,
policies, and procedures.
3 Pillars of the City Secretary's Office
1(7
Operational
Continuity
Y
Customer Service
Operational continuity and
Exceptional customer
Operational excellence
succession planning to
service to all customers,
through the continuous
successfully complete the
both internal and external,
identification of process
transition and realignment
by consistently providing
improvements, efficiencies,
of departmental duties in
fair, accurate, friendly, and
training, technological
the next year while ensuring
timely service. If done
innovations, and
that the City remains in
correctly will increase the
collaborations with
compliance with all
public's trust in the
internal/external
applicable laws, regulations,
organization and our
stakeholders.
and deadlines.
processes.
Current Operations
In FY 2025 the duties of City Secretary are included with an Assistant City Manager, and the remainder of
the staff are (1) Deputy City Secretary, (2) Records Specialist and (3) an Administrative Assistant. Assistant
City Manager/City Secretary reports to the City Manager and is responsible for maintaining official
City records, administering elections, assisting citizens and departments in search for information,
responding to requests for public information, issuing various permits, coordinating the appointments
of elected and appointed officials, processing recordations, publications and codifications and serving
as the City's records manager, elections administrator and public information officer in accordance
with Local, State and Federal laws.
Municipal Clerk
In the nextyear, the Department will continue to analyze and implement best practices related to the
software programs it administers that are related to the administration ofopen records, open meetings,
and records management. Additionally, the Department will focus on (1) complete the update of the
City's policy and administrative rules related to the Records Management Program; (2) complete the
creation and implementation of the City's new city-wide electronic contract management system; (3)
undertake the City's General Election related to the positions ofCouncilmember Position Nos. Four (4)
and Six (6); and (4) to continue the enhancement of services for both internal and external customers
through continuous process improvement, analysis and outreach.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 243
rtmental Information
Secreta
Z Departmental Accomplishments in FY 2023-24
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u � 1. Eliminated the recurring costs of maintaining an off -site storage facility through the continued
o > migration of vital records into electronic format, ongoing records dispositions, and the use of the
° new records room located in the Blackhawk Facility.
Z 2. In collaboration with the City's IT and CDD Departments, completed the integration of the City's
property records maintained in Laserfiche with the City's GIS program.
3. Successfully completed in compliance with all applicable local, state, and federal laws, the City's
Special Election related to the reauthorization of the City's Street Maintenance Local Sales and Use
Ld Tax for another four (4) years.
FUJ 4. Staff successfully applied for and received over $2,115 in scholarships to assist in funding the
D °a professional certification costs of two employees.
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> S. Successfully added one additional school, for a total of four, to participate in the Council for a Day
Q J Program.
Qa 6. Completed the review and update of the Department's operations and staffing to include all job
Z descriptions.
7. Completed the update to multiple standard operating procedures including but not limited to
processing of Alcohol Pre -qualifications packets, appointment and re -appointments for boards,
Q w commissions, and committees, posting and publication requirements for public hearings, public
Z < notices, and competitive bidding processes.
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"V) Highlights of the Budget
The Department's budget is compromised in large part for staff, the operational monies include internal
and external training, supplies and outside services for records dispositions, elections, transcription
services for minutes, codification, recordations, and publications, which are mostly dependent on the
workload, tasks, and projects housed and/or originating in other departments.
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The Department will focus its training on mastering its main areas of responsibility to include: (1)
wSecretary of State Election Law Seminar, (2) Attorney General Open Government Training, and (3)
w 7 Laserfiche Electronic Records Management. The Department will also conduct multiple in-house
mo training related to records management and public information requests in order to educate key
o a city staff on these processes, procedures, and responsibilities. The Department will also focus on (1)
completing the Texas Municipal Clerks Association's Certification forthree employeesto increasetheir
J
knowledge and expertise for succession planning, (2) Records Management Certification Program
Q for the Records Specialist to increase knowledge related to the maintenance and disposition of city
`' records, and (3) supporting the education goals of two employees via education reimbursements for
attaining their bachelor's degrees.
• The Department is submitting an increased budget for FY2024-25; primarilydueto increases related to
recordations, codifications, publications, transcriptions, and most importantly elections; including those
s services provided by the counties and translations. However, the amounts related to election services
do not include the costs associated with a runoff election, should one be required. Also, included in
• the budget increase is the addition of another employee, for a total of (2) employees participating in
the City's employee education refund program.
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244 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
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The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted ao Z
budget. 0 p
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Decision Packages not included with the FY2024-25 Adopted Budget:
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Description Type Amount
General Fund $24,823
Temporary Records Technician (part-time)
Departmental Goals and Performance Measures -0 _n
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Goals: < Z
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1. Plan and undertake process improvements both internally and in coordination with other U
departments to ensure effective, efficient, and customer -focused solutions for processes and o �
procedures under the purview of the City Secretary. u) n
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2. Process all meetings, agendas, agenda packets and minutes in compliance with the Texas Open A
Meetings Act and provide support and training to staff as needed.
3. Plan and administer updates to the City's Records Management Policy and Program and best
practices across the organization regarding the city-wide Electronic Records Retention and the c z
Disposition Program with Laserfiche as the records management program. K z
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4. Process public information requests in compliance with the Texas Public Information Act and the m D
City's Public Information Request Policy and provide technological and policy support and training
to all end users.
S.
Plan and administer the City's general election and any special elections as deemed necessary by
City Council.
6.
Provide administrative and operational support to the City Manager, City Council, City Attorney, and
all city departments to promote operational excellence.
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7.
Coordinate and process oath/statements and related paperwork and training for all City elected/
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appointed officials, board, commission, and committee members in compliance with State Law.
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Supports
the City's Strategic Goals: 1-Communication and 6-Organizational Development
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Objectives:
1.
Continue to review, update, and implement policies and related administrative rules or Standard
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Operating Proceduresfor Records Management, Public Information Requests, Appointment Policy,
Council Rules of Procedure and Agenda Management.
2.
Coach, mentor, and train staff for operational excellence and to enhance services for both internal
and external customers and create a succession plan.
3.
Coordinate with Harris County and Galveston County in administering the City's General Election
for the positions of Councilmember Nos. Four (4) and Six (6).
4.
Update, promote and support the City's Records Management Program to all City Departments to
include training, technical support, and the disposition of records in accordance with State Law and
the City's Records Management Policy.
S. Complete the implementation of the Laserfiche Software Agreement, Addendum No. Three for the
creation and implementation of the City's contract management system. z
6. Complete the organization and migration of all commercial plans and as -builds into Laserfiche for E: m
quick and efficient access. >, m
7. Complete the implementation of the City's EMS online records request program and system. °z D
r
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 245
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Departmental Information
Secreta
FY22
FY23 FY24
FY24
FY25
0 w
Municipal Clerk
Actual
Actual Budget
Forecast
Adopted
F j
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Inputs
O O
# of full time equivalents
3.0
4.0 4.0
3.0
3.0
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Division Expenditures
$421,834
$611,562 $635,954
$556,856
$430,841
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Outputs
# of Public Information Requests Processed
# Records Dispositions (boxes)
# of Electronic Files Purged
# of pages scanned into Laserfiche
# of Alcohol Permits issued
# of Recordations
# of Bids/RFPS/RFQS processed
# of Contracts processed
# of Ordinances processed
# of Resolutions processed
# of Agendas and Public Notices
# of Publications
# of Administered City elections
# of Appointed official paperwork processed
# of Pages for minutes
# of Process Improvements
# of City-wide training
967
829
1000
925
932
159
304
250
157
237
0
397
0
2641
3038
187,752
141,175
150,000
131,850
159,642
15
17
17
17
16
5
7
7
25
10
24
18
25
10
20
46
85
100
124
77
37
50
40
40
43
38
45
40
40
41
168
137
160
101
155
28
40
30
30
33
1
1
2
1
1
N/A
30
30
35
30
165
283
291
243
271
2
2
10
6
5
0
0
0
0
2
Measures of Efficiency
Division Expenditures per capita $10.00 $14.34 $14.91 $12.94 $10.01
Monthly Operational Cost $35,153 $50,964 $52,996 $46,405 $35,903
246
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information City Secretary
Department Summary
Expenditure by Division
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FY24
FY24
FY24
FY25 % Change in
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FY23
Original
Amended
Year End
Adopted Budget from
Division
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
0
MUNICIPAL CLERK
$611,562
$635,954
$573,608
$556,856
$430,841 -32.3%
DEPARTMENT TOTAL
$611,562
$635,954
$573,608
$556,856
$430,841 -32.3%
Expenditure by Classification
Classification
FY23
Actual
FY24
Original
Budget
FY24
Amended
Budget
FY24
Year End
Estimate
FY25 % Change in
Adopted Budget from
Budget FY24 to FY25
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PERSONNEL& BENEFITS
$492,796
$493,128
$429,967
$413,849
$279,251
-43.4%
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SUPPLIES
7,913
6,950
8,119
7,540
6,950
0.0%
0
SERVICES
110,853
135,876
135,522
135,467
144,640
6.4%
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CLASSIFICATION TOTAL
$611,562
$635,954
$573t608
$556,856
$430,841
-32.3%
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Full -Time Equivalents by Division
FY24
FY24
FY24
FY25 % Change in
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Original
Amended
Year End
Adopted Budget from
C D
Division Actual
Budget
Budget
Estimate
Budget FY24 to FY25
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MUNICIPAL CLERK 4.00
4.00
3.00
3.00
3.00 -25.0%
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PERSONNEL TOTAL 4.00
4.00
3.00
3.00
3.00 -25.0%
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 247
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Departmental Information City Secreta
0 w 0201 - Municipal Clerk
U a FY24 FY24 FY24 FY25
o > FY23 Original Amended Year End Adopted
00 Account Number Account Name Actual Budget Budget Estimate Budget
F xs
Z 40 - PERSONNEL & BENEFITS
001-0201-411.4110 FULLTIME SALARIES & WAGES $325,871 $368,496 $301,443 $301,000 $200,745
001-0201-411.4130 OVERTIME PAY 7,304 2,757 2,757 2,750 2,877
001-0201-411.4131 HOLIDAY HRS WORKED 180 0 0 0 0
001-0201-411.4143 LONGEVITY PAY 313 360 360 240 300
w LO 001-0201-411.4145 INCENTIVE -CERTIFICATE PAY 2,720 4,920 4,920 3,500 3,960
Fv 001-0201-411.4190 TERMINATION PAYOUTS 41,112 0 0 0 0
D a 001-0201-411.4220 PART-TIME WAGES W/O BENEFITS 0 0 20,000 6,000 0
N °6 001-0201-411.4710 SOCIAL SECURITY/MEDICARE 27,822 27,993 24,601 24,600 15,699
Q -, 001-0201-411.4720 TMRS RETIREMENT 62,617 64,707 52,640 52,600 34,706
z a 001-0201-411.4810 HEALTH/DENTAL INSURANCE 21,755 20,262 20,262 20,260 18,938
Q
? 001-0201-411.4820 LIFE INSURANCE 911 1,086 876 875 600
LL 001-0201-411.4830 DISABILITY INSURANCE 1,333 1,581 1,285 1,280 878
001-0201-411.4840 WORKERS COMP INSURANCE 372 371 325 324 246
Q Ln w 001-0201-411.4850 EAP SERVICES 203 232 205 200 158
Z Q 001-0201-411.4890 FLEX PLAN ADMINISTRATION 283 363 293 220 144
z57
_ TOTAL PERSONNEL & BENEFITS $492,796 $493,128 $429,967 $413,849 $279,251
W Ln 50 - SUPPLIES
001-0201-411.5200 PERSONNEL SUPPLIES $58 $300 $40 $40 $300
001-0201-411.5400 OPERATING SUPPLIES 4,044 5,900 5,900 5,500 5,900
001-0201-411.5800 OPERATING EQUIPMENT<$5000 3,811 750 2,179 2,000 750
TOTAL SUPPLIES $7,913 $6,950 $8,119 $7,540 $6,950
70 - SERVICES
Uj v z 001-0201-411.7350 SURETY BONDS $0 $156 $71 $71 $156
w001-0201-411.7400 OPERATING SERVICES 4,392 7,656 6,901 6,900 7,200
F > 001-0201-411.7401 POSTAL/COURIER SERVICES 1,031 1,554 1,554 1,500 1,554
m a 001-0201-411.7411 PROFESSIONAL/CODE SERVICE 2,663 9,000 6,176 6,176 12,000
0
= 001-0201-411.7491 ADVERTISING/PUBLIC NOTICE 9,560 8,000 13,644 13,644 9,500
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F 001-0201-411.7510 TRAINING 4,314 8,760 10,910 10,910 13,380
Q 001-0201-411.7520 TRAVEL EXPENSES &
v REIMBURSEMENTS 6,199 8,850 12,775 12,775 8,850
od
001-0201-411.7530 MEMBERSHIPS 773 900 835 835 1,000
001-0201-411.7800 CONTRACT SERVICES 81,921 91,000 82,656 82,656 91,000
TOTAL SERVICES $110,853 $135,876 $135,522 $135,467 $144,640
0201 - MUNICIPAL CLERK $611,562 $635,954 $573,608 $556,856 $430,841
248 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information City Man
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Mission Statement
The City Manager provides for the general administration of the City carrying out the City Council's
policies and objectives. All City programs, services, and operations are directed and coordinated bythe
City Manager. There are a total of four full-time employees in the department.
3 Pillars of City Manager's Office
1( �61
Organizational
Success
Provide professional
management, leadership,
and support to City
departments to ensure
service level expectations
are met or exceeded.
Current Operations
Administration
1( 7
Business
Continuity
Foster collaboration with
City Council, City staff, and
citizens in strategic
planning, long-range
financial planning, and
regulatory compliance to
ensure solvency of
organization.
Economic
Development
Identify and recruit
businesses and strengthen
relationships with brokers
and developers to promote
commercial growth that
upholds the City of
Friendswood's community
values.
This division encompasses the City Manager's core administrative and oversight functions and
organizational development and planning. Staff provides wide -range administrative support activities
for the City Manager including policy research, program analysis, Council agenda development,
departmental records coordination, project administration, general public information, and
management of citizen requests for service.
The Economic Development responsibilities are assigned to the Deputy City Manager and the
Director of Community Development as aspects of both positions are responsible for developing and
administering programs to retain and attract businesses that are compatible with our community's
vision and values to provide Friendswood a more stable economic future by expanding the city's
commercial tax base.
Staff continues to administer programs to assist with business prospect recruitment, marketing, and
retention. The Coordinator also serves as liaison between City staff, business leaders, and economic
development organizations.
Staff support also provides for the City's Community and Economic Development Committee (CEDC)
and the Friendswood Downtown Economic Development Corporation (FDEDC).
250 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information Citv Man
Highlights of the Budget Ip Z
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The FY2024-2S Budget continues to fund important citywide communications programs, including the m o
expanding the City's social media platforms and the Public -Educational -Governmental (PEG) access < C
channel. In correlation with each department, the City Manager's Office's activities are intended to
achieve the City's overall strategic goals. Fiscal Year 2024 achievements are mentioned within each °
department's section.
In addition, the City has a history of placing an emphasis on developing and mentoring our most
important piece of infrastructure -our Staff. The City Manager's Office places great importance in the
growth, development, and leadership skills of our employees, and to that end, this is the twelfth straight
year that we have budgeted funds for Staff development services. Which is especially important as we o z
have had a reduction in the number of staff and current staff has taken on more responsibilities. This � z
is also evident as a significant restructure took place in 2024 with the creation of new positions as well D
as bringing two new departments online, Communications as well as Municipal Court. A
O�
The staff responsible for economic development participates in regional, state, and national site visits, N o
trade shows, and conferences to promote commercial development to the city. To maximize our C
resources, the City continues to participate in regional economic development partnerships that n
advocate and pursue issues that are important for retaining and strengthening the economic base
and business climate of our area.
U) m
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2024-2025 Departmental Goals and Performance Measures by Division D
AD
City Manager Administration: c m
Goals:
P. Provide professional management and leadership that support the success of the organization.
► Deliver responsive, quality customer service to the City Council, citizens, and other agencies
Supports the City's Strategic Goals:
1-Communications, 4-Partnerships, and 6-Organizational Development W
Dm
Objectives:
0m
70
P.Conduct strategic planning activities o
► Ensure that departmental work plans are supportive of City Council goals K
m
► Prepare information on City services, events, and policies for outside agencies as requested. N
► Promote interaction and collaboration with Friendswood citizens and civic associations
City Manager Administration
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
•
Inputs
# of full time equivalents (FTE)
4.0
4.0
4.0
4.0
4.0
•
Division Expenditures
$802,937
$823,104
$872,486
$972,064
$1,170,970
Outputs
# of Long -Range Planning Sessions Conducted with City
Council
2
2
2
2
2
# of Long -Range Planning Projects by Staff
2
2
2
2
2
# of Senior Staff development initiatives
1
1
1
1
1
#of Council meetings attended
15
15
16
16
16
Cn
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# of Association meetings attended by Staff
15
15
15
15
15
p m
Measures of Efficiency
D K
tm
Monthly Operational Cost
$66,911
$68,592
$72,707
$81,005
$97,581
O Z
Division Expenditures per capita
$19.03
$19.30
$20.45
$22.60
$27.22
Z D
Annual Adopted Budget. 2024 - 202S ► City of Friendswood 251
rtmental Information
Citv Man
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Economic Development Division:
Goals:
► To advance an economic development program that upholds community values, builds on
investments made in the community, and supports the expectations of the City's level of service
Supports the City's Strategic Goals:
1- Communication, 2-Economic Development, 4-Partnerships, and 6-Organizational Development
objectives:
► Identify and recruit businesses interested in relocating to, expanding in, or starting a new business
in the City of Friendswood
► Continue to strengthen and build relationships with brokers, developers, site selection consultants,
and the regional economic development network
► Provide support and information to the CEDC in preparing and attending committee meetings and
carrying out their initiatives
FY22
FY23
FY24
FY24
FY25
Economic Development
Actual
Actual
Budget
Forecast
Adopted
Inputs
FTE
0.0
0.0
0.0
0.0
0.0
Division Expenditures
$32,209
$375,937
$64,820
$39,060
$39,460
Outputs
Chamber & Regional Partnership meetings
attended
18
24
10
10
10
Trade Shows attended
3
1
1
1
1
Quarterly Electronic Newsletter distribution to
potential business prospects, developers, and
brokers
6,700
7,400
0*
0*
0*
New Businesses, Expansions, & Remodels in the
Downtown Neighborhood Empowerment Zone
(NEZ#1)
32
35
30
30
30
Business Prospect Inquiries**
120
135
75
110
75
Friendswood Civilian Labor Force/
Unemployment Rate
19,000 / 7.5%
19,620 / 3.2%
19,445 / 4.1%
19,445 / 4.1%
19,445 / 4.1%
CEDC meetings attended
7
7
11
11
11
Measures of Efficiency
Monthly Operational Cost
$2,684
$31,328
$5,402
$3,255
$3,288
Division Expenditures per capita
$0.76
$8.81
$1.52
$0.91
$0.92
*Information is available on the City's website and there is no longer a need to send electronically
**As the City approaches build -out, new business inquiries have slowed and are waiting for substantial office and retail
space availability.
252
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information City Man
Department Summary
Expenditure by Division
FY24 FY24 FY24 FY25 % Change in
FY23 Original Amended Year End Adopted Budget from
Division Actual Budget Budget Estimate Budget FY24 to FY25
ADMINISTRATION $823,104
$872,486
$972,592
$972,064
$1,170,970 34.2%
ECONOMIC DEVELOPMENT 375,937
64,820
41,520
39,060
39,460 -39.1%
DEPARTMENT TOTAL $1,199,041
$937,306
$1,014,112
$1,011,124
$1,210,430 293%
Expenditure by Classification
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
PERSONNEL&BENEFITS
$780,379
$812,356
$923,542
$928,579
$1,109,695
36.6%
SUPPLIES
12,515
26,780
21,679
17,179
18,380
-31.4%
SERVICES
406,147
98,170
68,891
65,366
82,355
-16.1%
CLASSIFICATION TOTAL
$1,199,041
$937,306
$1,014,112
$1,011,124
$1,210,430
29.1%
Full -Time Equivalents by Division
FY24 FY24 FY24 FY25 % Change in
FY23 Original Amended Year End Adopted Budget from
Division Actual Budget Budget Estimate Budget FY24 to FY25
ADMINISTRATION 4.00 4.00 4.00 4.00 4.00 0.0%
PERSONNEL TOTAL 4.00 4.00 4.00 4.00 4.00 0.0%
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 253
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Departmental Information City Man
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0301 - Administration
0
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FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
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40 - PERSONNEL & BENEFITS
001-0301-413.4110
FULLTIME SALARIES & WAGES
$577,941
$597,582
$695,901
$695,901
$861,386
001-0301-413.4143
LONGEVITY PAY
2,505
2,745
2,745
2,745
2,670
001-0301-413.4710
SOCIAL SECURITY/MEDICARE
38,646
39,844
48,014
48,013
54,174
001-0301-413.4720
TMRS RETIREMENT
96,269
103,166
116,958
116,958
144,254
w LO
001-0301-413.4810
HEALTH/DENTAL INSURANCE
60,090
63,857
53,862
59,048
39,690
FU
001-0301-413.4820
LIFE INSURANCE
1,622
1,732
2,008
2,008
2,493
D a
001-0301-413.4830
DISABILITY INSURANCE
2,416
2,521
2,944
2,944
3,648
ry
N °6
001-0301-413.4840
WORKERS COMP INSURANCE
572
591
686
685
1,020
Q -,
001-0301-413.4850
EAP SERVICES
232
232
232
232
210
z a
001-0301-413.4890
FLEX PLAN ADMINISTRATION
86
86
192
45
150
Q
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TOTAL PERSONNEL & BENEFITS
$780,379
$812,356
$923,542
$928,579
$1,109,695
A50
- SUPPLIES
001-0301-413.5200
PERSONNEL SUPPLIES
$0
$400
$400
$400
$400
Q w
001-0301-413.5221
5 STAR FUNCTION SUPPLIES
7,439
8,900
7,799
7,799
8,000
Z Q
001-0301-413.5400
OPERATING SUPPLIES
4,929
7,480
7,480
7,480
7,480
z_
001-0301-413.5800
OPERATING EQUIPMENT<$5000
0
5,000
5,000
1,500
1,500
W U')
TOTAL SUPPLIES
$12,368
$21,780
$20,679
$17,179
$17,380
70 - SERVICES
001-0301-413.7221
5 STAR FUNCTION SERVICES
$5,748
$4,600
$7,201
$7,201
$7,200
001-0301-413.7400
OPERATING SERVICES
79
2,630
2,630
1,000
1,000
001-0301-413.7401
POSTAL/COURIER SERVICES
65
0
0
65
75
001-0301-413.7421
FRIENDSWOOD NEWSLETTER
0
1,000
0
0
0
Uj v z
001-0301-413.7492
SPECIAL EVENTS
0
Soo
Soo
0
Soo
ww
001-0301-413.7510
TRAINING
1,204
6,820
5,020
5,020
6,495
F >
001-0301-413.7520
TRAVEL EXPENSES &
m 0
REIMBURSEMENTS
2,950
4,580
3,300
3,300
8,000
001-0301-413.7530
MEMBERSHIPS
2,221
2,300
2,950
2,950
4,485
Q
001-0301-413.7612
TELEPHONE/COMMUNICATIONS
458
680
680
680
900
Q
001-0301-413.7800
CONTRACT SERVICES
17,632
15,240
6,090
6,090
1S,240
U
TOTAL SERVICES
$30,357
$38,350
$28,371
$26,306
$43,895
0301 - ADMINISTRATION
$823,104
$872,486
$972,592
$972,064
$1,170,970
254 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
City Man
0303 - Economic Development
o Z
FY24 FY24 FY24 FY25
m 0
FY23 Original Amended Year End Adopted
< C
Account Number Account Name Actual Budget Budget Estimate Budget
m n
50 - SUPPLIES
Oz
TOTAL SUPPLIES $147 $5,000 $1,000 $0 $1,000
70 - SERVICES
001-0303-419.7400
OPERATING SERVICES
001-0303-419.7401
POSTAL/COURIER SERVICES
001-0303-419.7491
ADVERTISING/PUBLIC NOTICE
001-0303-419.7510
TRAINING
001-0303-419.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
001-0303-419.7530
MEMBERSHIPS
001-0303-419.7800
CONTRACT SERVICES
001-0303-419.7921
PRGM 380 ECON DEV GRANTS
$5,790
$6,600
$6,600
$6,600
$6,600
0
200
200
0
200
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0
18,000
0
0
0
D
0
3,090
0
0
1,690
nz
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0
A (n
0
3,800
0
0
2,500
O p
0
1,260
1,260
0
600
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20,000
26,870
32,460
32,460
26,870
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350,000
0
0
0
0
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TOTAL SERVICES $375,790 $59,820 $40,520 $39,060 $38,460
0303 - ECONOMIC DEVELOPMENT $375,937 $64,820 $41,520 $39,060 $39,460 (, m
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 255
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Departmental Information
Finance
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256 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Finance
Department Mission
The goal of the Finance Department is to provide leadership and support in all financial matters of the
City, internal and support services to other City departments, and direct services to external customers.
The Finance Department seeks to provide excellent and efficient service and prudent management
of the City's financial affairs.
"LI X
x
Ensure Trust through
Transparency
Provide thorough and
accurate financial
information to all
stakeholders by keeping
accurate financial records
of all transactions and
communicating clearly with
those who request
information.
Current Operations
4 Pillars of Finance
1K 7
Policy -Based Fiscal
Strategy, Budgeting &
Procurement
Prepare the budget in
accordance with the City's
Financial policies, strategic
plans and adequate
macroeconomic and fiscal
projections. Procure goods
and services for City use in
compliance with local, state
and federal laws and
regulations.
Finance provides the following services:
^4
Manage City finances
wisely and plan for the
adequate funding of service
desired by the public.
KY
Customer Service
Provide timely, efficient, and
courteous service to both
internal and external
customers aiming to
promote and protect mutual
trust and respect.
► Accounting is responsible for the City's day-to-day operations of all financial activities including
accounts payable, payroll, revenue collection, debt management, financial reporting, and grant
reporting. The division ensures adherence to accounting standards, Charter requirements, and
State law. Finance staff, working with external auditors, performs the annual audit and prepares the
Annual Comprehensive Financial Report.
P. Budgeting is responsible for developing and managing the City's adopted budget.
► Treasury Management is responsible for managing the City's resources to achieve its strategic
and operational objectives. With oversight of the City's Investment Committee, the Director of
Finance serves as the City's Investment Officer and is responsible for the implementation of the
City's Investment Policy and for assuring that investment management decisions and activities
fully comply.
► Purchasing is responsible for generating purchase orders daily and ensuring compliance with local,
state, and federal regulations in the City's procurementof goods and services. Working in conjunction
with City departments, the Purchasing Coordinator develops bid/proposal specifications, maintains
service contracts/agreements, oversees the P-card program and properly disposes of assets that
have surpassed useful life cycles.
► Utility Billing is responsible for coordinating utility billing, collection and customer information
functions, and processing payments for the alarm permit/fines program.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 257
rtmental Information Finance
Z?: Departmental Accomplishments in FY 2023-2024
ow
u � 1-Earned the City's 36t" GFOA Award for Excellence in Financial Reporting
�w
°o'o Earned the City's 21s' GFOA Distinguished Budget Presentation Award
z ,6 ► Enhanced the City's Monthly Financial Report by implementing the cloud -based software (Gravity)
► Completed the implementation of the Advanced Metering Infrastructure (AMI) system
► Completed the implementation of Neptune 360 software program for electronic water meter
reading
► Completed the implementation of WaterSmart software program for customer self-service access
Ld
w to AM I data
U 0 ► Updated the City's Investment Policy
� . ► Earned the I nvestment Policy Certif icate of Distinction f rom the Government Treasu rers'Orga nization
Q U J of Texas (GTOT) for the City's Investment Policy
Z n ► Updated the City's Purchasing Policy
z
LL P. Completed a Utility Cost of Service and Rate Study
J (!1
Q W
z Q Major Departmental Goals for FY 2024-2025:
Q�
7 ► Earn GFOA's Certificate of Achievement for Excellence in Financial Reporting forthe 37t" consecutive
`) year
► Earn GFOA's Distinguished BudgetAward special recognition for performance measures and capital
project section of the FY24 budget document
► Continue to expand the procurement card program
► Implement an interactive voice recording system for the Utility Billing office to enhance customer
u z service
w► Payroll onboarding for EMS personnel
o ► Update the Investment Policy
w�
° �_ ► Issue Water and Sewer Revenue Bonds to cover cost of projects to begin Fiscal Year 202S
J
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Supports the City's Strategic Goals:
U
1-Communication, 2-Economic Development, 4-Partnerships, 5-Public Safety, and 6-Organizational
Development
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258 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information Finance
FY22
FY23
FY24
FY24
FY25
Finance & Other Admin Functions*
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents*
12.0
12.0
12.0
11.0
11.0
Division Expenditures*
$1,668,554
$2,047,896
$2,002,228
$2,010,828
$2,072,384
Outputs
Number of Prepared ACFR
1
1
1
1
1
Number of monthly financial reports prepared
12
12
12
12
12
Number of proposed & adopted budget
documents prepared
2
2
2
2
2
# of A/P check runs
71
71
75
72
75
2,210/
1,818/
2,200/
1,865/
2,200/
# of A/P paper checks issued/EFT
2,246
2,418
2,400
2,723
2,400
5,049/
5,801/
7,554/
6,126/
6,182/
# of P-Card transactions/spend total
$1,001,099
$1,374,154
$1,526,287
$1,362,738
$1,575,145
Utility bills generated
79,915
78,293
80,700
79,012
79,612
Number of False Alarms billed
258
90
1000
259
259
Measures of Effectiveness
% of EFT issued over total payments
50%
50%
48%
59%
48%
G FOA Awards earned
34
35
36
36
37
% of Financial Reports delivered monthly by 15th
S8%
67%
100%
75%
92%
GFOA Budget Awards earned
19
20
21
21
22
% Proposed & adopted budgets delivered by
charter requirement dates
100%
100%
100%
100%
100%
% of bi-monthly billings produced by the 151h &
30tn/31st of each month
(4 utility cycles - 13,670 accounts)
100%
100%
100%
100%
100%
Measures of Efficiency
Monthly operational cost*
$139,046
$170,658
$166,852
$167,569
$172,699
Division Expenditures per capita
$39.55
$48.01
$46.94
$46.74
$48.17
*Includes Financed ivisions within the General Fund and Water & Sewer Fund
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 259
P>
Departmental Information Finance
Z
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Department Summary
Expenditure by Division
FY24 FY24 FY24 FY25 % Change in
FY23 Original Amended Year End Adopted Budget from
Division Actual Budget Budget Estimate Budget FY24 to FY25
FINANCE
$1,315,728
$1,419,021
$1,410,281
$1,402,755
$1,423,907 0.3%
UTILITY BILLING (W/S)
732,168
583,207
621,010
608,073
648,477 11.2%
DEPARTMENT TOTAL
$2,047,896
$2,002,228
$2,031,291
$2,010,828
$2,072,384 3.5%
w LO
Expenditure by Classification
F U
FY24
FY24
FY24
FY25
% Change in
D a
FY23
Original
Amended
Year End
Adopted
Budget from
F 0-
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
-i U
PERSONNEL& BENEFITS
$1,557,470
$1,422,242
$1,379,718
$1,359,261
$1,312,150
-7.7%
Q J
U 0
SUPPLIES
15,224
17,575
21,996
20,358
13,290
-24.4%
Za
z
MAINTENANCE
446
780
1,105
1,096
1,480
89.7%
LLq
SERVICES
474,756
550,023
616,864
630,113
733,856
33.4%
OTHER
0
11,608
11,608
0
11,608
0.0%
J
CLASSIFICATION TOTAL
$2,047,896
$2,002,228
$2,031,291
$2,010,828
$2,072,384
3.5%
Q w_
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Full -Time Equivalents by
Division
" V)
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
FINANCE - (GF)
8.00
8.00
7.00
7.00
7.00
-12.5%
FINANCE - (WS)
4.00
4.00
4.00
4.00
4.00
0.0%
PERSONNEL TOTAL
12.00
12.00
11.00
11.00
11.00
-8.3%
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260 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Finance
0401 - Finance
o 2
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL & BENEFITS
Oz
001-0401-415.4110
FULLTIME SALARIES & WAGES
$754,132
$780,527
$752,798
$752,700
$702,910
001-0401-415.4130
OVERTIME PAY
2,522
2,009
2,009
1,855
1,060
001-0401-415.4143
LONGEVITY PAY
4,432
4,400
4,400
4,400
3,855
001-0401-415.4145
INCENTIVE -CERTIFICATE PAY
16,975
18,300
18,300
18,300
14,700
001-0401-415.4190
TERMINATION PAYOUTS
2,379
0
0
0
0
v -n
001-0401-415.4220
PART-TIME WAGES W/O BENEFITS
851
0
0
0
0
O D
001-0401-415.4710
SOCIAL SECURITY/MEDICARE
56,861
59,325
57,131
57,100
53,525
nz
{ n
Q° D
001-0401-415.4720
TMRS RETIREMENT
129,433
138,380
129,436
129,400
120,626
v r
(n
001-0401-415.4810
HEALTH/DENTAL INSURANCE
66,959
73,999
70,673
64,865
59,838
0
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001-0401-415.4820
LIFE INSURANCE
2,113
2,323
2,243
2,243
2,085
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001-0401-415.4830
DISABILITY INSURANCE
3,114
3,382
3,265
3,282
3,050
m
001-0401-415.4840
WORKERS COMP INSURANCE
772
792
755
773
853
001-0401-415.4850
EAP SERVICES
455
465
438
419
368
001-0401-415.4890
FLEX PLAN ADMINISTRATION
576
541
471
319
231
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TOTAL PERSONNEL & BENEFITS
$1,041,574
$1,084,443
$1,041,919
$1,035,656
$963,101
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50 - SUPPLIES
A D
001-0401-415.5200
PERSONNEL SUPPLIES
$876
$570
$570
$570
$690
(n r
001-0401-415.5400
OPERATING SUPPLIES
6,356
6,360
6,360
6,360
6,360
001-0401-415.5800
OPERATING EQUIPMENT<$5000
4,477
1,000
4,328
4,328
1,000
TOTAL SUPPLIES
$11,709
$7,930
$11,258
$11,258
$8,050
70 - SERVICES
001-0401-415.7120
AUDIT SERVICES
$30,588
$36,435
$42,903
$42,903
$42,400
001-0401-415.7140
CONSULTING SERVICES
0
5,100
11,866
11,866
9,550
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001-0401-415.7400
OPERATING SERVICES
4,924
4,241
4,241
4,241
4,241
0 W
001-0401-415.7401
POSTAL/COURIER SERVICES
1,250
2,500
2,500
1,500
2,500
> r"
DA
r�
001-0401-415.7431
TAX APPRAISAL SERVICES
159,850
189,626
189,626
189,626
230,530
n
001-0401-415.7432
TAX COLLECTION SERVICES
6,659
6,750
6,750
6,789
7,060
a
)0
O
001-0401-415.7435
COUNTY TAX OFFICE IN CH
5,000
5,000
5,000
5,000
5,000
M
001-0401-415.7436
PROPERTY INCORPORATION/
Z
ANNEXATION AGREEMENT
2,206
2,500
7,172
7,171
68,000
001-0401-415.7491
ADVERTISING/PUBLIC NOTICE
288
1,500
1,500
1,500
1,500
001-0401-415.7510
TRAINING
10,196
18,351
15,023
15,023
19,790
001-0401-415.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
11,720
16,750
16,550
16,000
18,550
001-0401-415.7530
MEMBERSHIPS
2,054
2,265
2,265
2,265
2,255
001-0401-415.7800
CONTRACT SERVICES
26,897
35,000
51,078
51,078
40,540
001-0401-415.7802
CREDIT CARD FEES
813
630
630
879
840
TOTAL SERVICES
$262,445
$326,648
$357,104
$355,841
$452,756
0401 - FINANCE
$1,315,728
$1,419,021
$1,410,281
$1,402,755
$1,423,907
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 261
rtmental Information Finance
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0401 - Finance Utilitv Billina (W&S
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
401-0401-415.4110
FULLTIME SALARIES & WAGES
$211,577
$222,098
$222,098
$216,409
$230,489
401-0401-415.4130
OVERTIME PAY
1,437
3,548
3,548
2,073
3,699
401-0401-415.4143
LONGEVITY PAY
3,330
1,885
1,885
1,880
2,155
401-0401-415.4145
INCENTIVE -CERTIFICATE PAY
1,300
900
900
900
900
401-0401-415.4190
TERMINATION PAYOUTS
4,701
0
0
0
0
401-0401-415.4220
PART-TIME WAGES W/O BENEFITS
2,566
0
0
0
0
401-0401-415.4710
SOCIAL SECURITY/MEDICARE
16,002
16,191
16,191
15,640
16,841
401-0401-415.4720
TMRS RETIREMENT
225,929
39,256
39,256
36,975
39,608
401-0401-415.4725
OPEB EXPENSE
(8,069)
0
0
0
0
401-0401-415.4810
HEALTH/DENTAL INSURANCE
54,836
51,507
51,507
47,523
52,967
401-0401-415.4820
LIFE INSURANCE
600
649
649
627
685
401-0401-415.4830
DISABILITY INSURANCE
878
945
945
918
1,002
401-0401-415.4840
WORKERS COMP INSURANCE
221
225
225
218
280
401-0401-415.4850
EAP SERVICES
227
232
232
212
210
401-0401-415.4890
FLEX PLAN ADMINISTRATION
361
363
363
230
213
TOTAL PERSONNEL & BENEFITS
$515,896
$337,799
$337,799
$323,605
$349,049
50 - SUPPLIES
401-0401-415.5200
PERSONNEL SUPPLIES
$144
$200
$200
$200
$240
401-0401-415.5400
OPERATING SUPPLIES
2,606
4,000
4,000
2,760
4,000
401-0401-415.5800
OPERATING EQUIPMENT<$5000
765
5,445
6,538
6,140
1,000
TOTAL SUPPLIES
$3,515
$9,645
$10,738
$9,100
$5,240
60 - MAINTENANCE
401-0401-415.6800
EQUIPMENT MAINTENANCE
$446
$780
$1,105
$1,096
$1,480
TOTAL MAINTENANCE
$446
$780
$1,105
$1,096
$1,480
70 - SERVICES
401-0401-415.7120
AUDIT SERVICES
$20,391
$22,625
$25,305
$25,305
$22,320
401-0401-415.7400
OPERATING SERVICES
622
1,150
1,150
1,146
1,300
401-0401-415.7401
POSTAL/COURIER SERVICES
46,289
48,300
48,300
45,119
52,000
401-0401-415.7510
TRAINING
350
3,330
3,330
1,599
3,330
401-0401-415.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
1,730
5,820
5,820
2,408
5,820
401-0401-415.7530
MEMBERSHIPS
0
160
160
0
160
401-0401-415.7710
SOFTWARE LICENSE FEES
2,406
3,150
3,150
3,150
3,150
401-0401-415.7800
CONTRACT SERVICES
6,475
6,840
40,545
40,545
7,020
401-0401-415.7802
CREDIT CARD FEES
134,048
132,000
132,000
155,000
186,000
TOTAL SERVICES
$212,311
$223,375
$259,760
$274,272
$281,100
90 - OTHER
401-0401-415.9830 PROVISION FOR UNCOLLA/R $0 $11,608 $11,608 $0 $11,608
TOTAL OTHER $0 $11,608 $11,608 $0 $11,608
0401 - FINANCE $732,168 $583,207 $621,010 $608,073 $648,477
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262 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
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Human Resources
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 263
rtmental Information
Human Resources
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Department Mission
Human Resources: It is the mission of Human Resources to create, encourage, and maintain
an environment that supports, develops, and sustains the well-being of the City of Friendswood's
employees. We do this by being a knowledgeable, approachable, professional resource in providing
quality services in the areas of employee relations, benefits, recruitment and retention, organizational
development, compensation, and human resource information management. We develop and
communicate sound policies and procedures that balance the needs of employees and the needs
of the city while ensuring compliance with federal and state law. We provide strategic leadership,
modeling excellence, honesty, integrity, and teamwork. The Human Resources Department policies
foster the way for diversity and inclusion of all employees. We deliver our services in support of the city's
mission of excellence, leadership, and service.
3 Pillars of Human Resources
•
Q-Ah
Employee Legal and Regulatory Employee
Life Cycle Compliance elation
Efficiently managing the
entire employee journey
from recruitment to
retirement, including
performance
management, career
development, and
fostering positive
employee engagement.
Legal and regulatory
compliance is the
bedrock of all HR
processes, ensuring the
City is in full compliance
with all applicable laws
and regulations.
Employee relations
focuses on
strengthening and
cultivating the
employee -employer
relationship and
encouraging a healthy
workforce.
Risk Management: To protect the assets of the City of Friendswood from unnecessary and controllable
losses by providing a safe and healthy workplace for our employees to function while simultaneously
eliminating hazards to the public on city property. The primary goal of as a resource, Risk Management
will assist departments in managing risk and reducing the frequency, severity, and associated cost of
claims, through continuous education, communication, and safety oversight when requested.
3 Pillars of Risk Management
A s,
Risk Identification Risk Measurement Recovery of Loss
Identifying risks both
internal and external that
may negatively impact
the City of Friendswood,
its employees, buildings,
and equipment. Effective
risk identification
requires the timely
dissemination of
information by all
departments.
Analyzing the
probability, frequency,
and severity, of events
that impact or have the
potential of impacting
the City of Friendswood
and its continuity.
When events negatively
impact the City of
Friendswood the timely
filing of claims is
essential. To facilitate the
maximum recovery of
loss risk management will
work with department
directors or their assigned
representatives to
document the events.
264
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Human Resources
Current Operations
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Human Resources is responsible for all human resource functionswhich includes personnel recruitment
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and retention, compensation, EEO compliance, employee benefits, training and development, new
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employee orientation, personnel policy interpretation and updates.
Risk Management is responsible for risk management functions, which include employee safety
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including safety training, accident investigation, and liability, and property insurance claims.
Departmental Accomplishments in FY 2023-2024
► Implemented sexual harassment and FMLA training
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► In collaboration with multiple departments, implemented a fitness incentive program
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Highlights of the Budget
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The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
budget.
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Forces at Work (FAW) included with the FY2024-25 Adopted Budget:
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Description Type
Amount
F
General Fund
$25,220
Windstorm Insurance Increase (3%)
-
General Fund
$20,768
Auto Liability Insurance Increase (7%)
-
General Fund
$16,431
Real & Personal Property Insurance Increase (13%) Water & Sewer Fund
13,444
ao 0
General Fund
$104,764
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Health Insurance Increase (5%) Water & Sewer Fund
18,401
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General Fund
$29,899
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Workers Compensation Increase Water & Sewer Fund
3,375
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Decision Packages included with the FY2024-25 Adopted Budget:
N
Description Type
Amount
•
General Fund
$888,603
•
Salary Adjustments / Merit 4.0% Water & Sewer Fund
109,579
Decision Packages not included with the FY2024-25 Adopted Budget:
Description Type
Amount
General Fund
$95,244
Benefit Specialist (+1.0 FTE)
-
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 265
P>
Departmental Information Human Resources
Major Departmental Goals for FY 2024-2025
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► Continue developing a more robust wellness
program suitable for all employees,
including mental,
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financial, and physical health
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► Establish and implement comprehensive supervisor training
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Supports the City's Strategic Goals:
1-Communication, 2-Economic Development, 4-Partnerships, 5-Public Safety, and
6- Organizational
Development
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FY22 FY23
FY24
FY24
FY25
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Human Resources
Actual Actual
Budget
Forecast
Adopted
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Inputs
F0-
City's total # of full-time equivalents*
241.70 242.9
249.5
250.62
271.76
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# of full time equivalents
4.0 4.0
4.0
4.0
4.0
0
Division Expenditures
$424,297 $447,278
$491,594
$446,556
$588,885
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Outputs
u_�
# of Job Requisitions Processed
56 40
60
5o
60
Total # of applications processed
4,636 6,000
5,000
4,000
5,000
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# of criminal background checks completed
64 70
70
60
70
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# of employees trained during new hire
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orientation
43 30
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Total # of new hire orientation sessions held
4 5
6
6
6
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# of Wellness Programs for the year
0 4
3
1
3
Measures of Effectiveness
Percentage of employees that participated in
wellness program to total number of employees
0% 40%
30%
40%
50%
Percentage of employees participating in the
EAP Program
6.8% 6.0%
6%
8%
9%
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Measures of Efficiency
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Employee Turnover Rate
12.1% 12.0%
12.0%
11.5%
12.0%
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Monthly operational cost
$35,358 $37,273
$40,966
$37,213
$49,074
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Division expenditures per City's total full time
equivalents
$1,756 $1,841
$1,970
$1,782
$2,167
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authorized number of FTE's are being reported in their
respective departments.
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266 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
U
Departmental Information Human Resources
Insurance (General Fund & Water & Sewer) g- Z
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Information being reported to show activity over past three years. Report Loss Values as of June 30, A 0
2024. < �
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FY22 FY23 FY24 FY24 FY25 z
Division Expenditures $442,029 $500,237 $617,005 $602,863 $658,770
Fund Reported
Year Claims
Cyber Liability & Data Breach
Incurred
2023/2024 0 Paid
Outstanding
Incurred
2022/2023 0 Paid
Outstanding
Total Loss Net
Member
Pool Net
Claims with
Loss
of Recoveries
Deductibles
Loss
Value Contribution
Ratio
0z
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0
0
0
<n
0
0
0
0 242
0.00%
v D
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0
0
0
Op
0
0
0
umn
0
0
0
0 87
0.00%
C
0
0
0
-m
Incurred
0
0
0
2021/2022
0 Paid
0
0
0 0
53 0.00% (n m
Outstanding
0
0
0
C2
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Workers' Compensation
D n
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Incurred
25,253
0
25,253
m r-
2023/2024
3 Paid
19,205
0
19,205 3
73,144 34.50%
Outstanding
6,048
0
6,048
Incurred
116,839
0
116,839
2022/2023
15 Paid
78,425
0
78,425 8
146,320 79.90%
Outstanding
38,414
0
38,414
Incurred
1,612,768
0
1,612,768
2021/2022
9
Paid
274,822
0
274,822 5
'General
Outstanding
1,337,946
0
1,337,946
Liability
Incurred
105,000
5,000
E
100,000
2023/2024
6
Paid
0
0
0 2
Outstanding
105,000
5,000
100,000
Incurred
3,729
3,729
0
2022/2023
17
Paid
3,729
3,729
0 3
Outstanding
0
0
0
Incurred
16,026
6,483
9,543
2021/2022
16
Paid
16,026
6,483
9,543 4
Outstanding
0
0
0
Law Enforcement
Incurred
0
0
0
2023/2024
0
Paid
0
0
0 0
Outstanding
0
0
0
Incurred
0
0
0
2022/2023
0
Paid
0
0
0 0
Outstanding
0
0
0
Incurred
1,798
1,798
0
2021/2022
2
Paid
1,798
1,798
0 2
Outstanding
0
0
0
Qo 0
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122,727 1314.10% v W
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7,362 1358.20% m
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co
11,658 0.00%
10,518 90.70%
25,106 0.00%
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37,224 0.00% -n C
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36,578 0.00% 00 D
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 267
P>
Departmental Information
Human Resources
Fund
Reported
Total Loss Net
Member
Pool Net
Claims with
Loss
O w
Year
Claims
of Recoveries
Deductibles
Loss
Value
Contribution
Ratio
U
Errors and Omissions
� w
OO
Incurred
0
0
0
z°6
2023/2024
2
Paid
0
0
0
0
17,200
0.00%
Outstanding
0
0
0
Incurred
0
0
0
2022/2023
0
Paid
0
0
0
0
27,456
0.00%
Outstanding
0
0
0
Incurred
0
0
0
L
v
2021/2022
0
Paid
0
0
0
0
24,815
0.00%
u
Outstanding
0
0
0
ryry a
u
Q
- J
Incurred
100,252
500
99,752
U
2023/2024
2
Paid
20,252
500
19,752
2
66,059
151.00%
a
z
Outstanding
80,000
0
80,000
W
Incurred
126,017
1500
124,517
2022/2023
12
Paid
96,017
1,500
94,517
11
101,402
122.80%
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Outstanding
30,000
0
30,000
Q w
Q
Incurred
134,696
1,000
133,696
Z
7
2021/2022
10
Paid
58,696
1,000
57,696
9
96,331
138.80%
z 7
-
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Outstanding
76,000
0
76,000
Incurred
8,453
0
8,453
2023/2024
3
Paid
8,453
0
8,453
1
112,048
7.50%
Outstanding
0
0
0
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Incurred
10,533
0
10,533
2022/2023
2
Paid
10,533
0
10,533
3
199,994
5.30%
Outstanding
0
0
0
Incurred
0
0
0
2021/2022
3
Paid
0
0
0
0
168,085
0.00%
Outstanding
0
0
0
Fidelity & Crime
Incurred
0
0
0
2023/2024
0
Paid
0
0
0
0
3,014
0.00%
Outstanding
0
0
0
Incurred
0
0
0
2022/2023
0
Paid
0
0
0
0
6,029
0.00%
Outstanding
0
0
0
Incurred
0
0
0
2021/2022
0
Paid
0
0
0
0
6,029
0.00%
Outstanding
0
0
0
268
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
U
Human Resources
Risk Management
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
9.2
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Inputs
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Cit s total # of full-time equivalents
Y q
241.65
242.90
249.50
250.62
271.76
<
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# of full time equivalents
1.0
1.0
1.0
1.0
1.0
p
Division Expenditures
$177,867
$185,027
$217,840
$200,440
$238,489
z
Outputs
# of employees attending safety meetings 93 525 625 212 625
Total # of safety meetings and programs
conducted
3
0
26
8
26
Total # of work -related reportable incidents
2
9
2
2
2
v -n
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Measures of Effectiveness
< �
Total accidents per 1000 hours worked
N/A
N/A
0.004
0.004
0.004
D
Total Workdays Lost per 1000 hours*
N/A
N/A
0.100
0.399
0.100
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Percent of valid test results indicating no drugs*
N/A
N/A
16.000
9.00
12.00
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Percent of valid test results indicating no alcohol*
N/A
N/A
8.000
3.00
4.00
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Workers Comp Experience Modifier
0.30
0.30
0.30
0.66
0.30
m
Measures of Efficiency
Monthly operational cost
$13,492
$15,419
$18,153
$16,703
$19,874
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equivalents
$687
$762
$873
$800
$878
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 269
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Department Summary
Expenditure by Division
Division
FY23
Actual
FY24
Original
Budget
FY24
Amended
Budget
FY24
Year End
Estimate
FY25 % Change in
Adopted Budget from
Budget FY24 to FY25
HUMAN RESOURCES
$447,278
$491,594
$491,594
$446,556
$588,885 19.8%
INSURANCE
283,474
349,845
349,845
348,247
400,006 14.3%
INSURANCE (W/S)
216,763
267,160
267,160
254,616
258,764 -3.1%
RISK MANAGEMENT
185,027
217,840
217,840
200,440
238,489 9.5%
DEPARTMENT TOTAL
$1,132,542
$1,326,439
$1,326,439
$1,249,859
$1,486,144 12.0%
Expenditure by Classification
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
PERSONNEL&BENEFITS
$542,825
$550,172
$550,172
$524,844
$638,454
16.0%
SUPPLIES
21,786
26,985
28,713
27,213
40,285
49.3%
SERVICES
567,931
749,282
747,554
697,802
807,405
7.8%
CLASSIFICATION TOTAL
$1,132,542
$1,326,439
$1,326,439
$1,249,859
$1,486,144
12.0%
Full -Time Equivalents by Division
FY24
FY24
FY24
FY25 % Change in
FY23
Original
Amended
Year End
Adopted Budget from
Division
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
HUMAN RESOURCES
4.00
4.00
4.00
4.00
4.00 0.0%
RISK MANAGEMENT
1.00
1.00
1.00
1.00
1.00 0.0%
PERSONNEL TOTAL
5.00
5.00
5.00
5.00
5.00 0.0%
270 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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FY24
FY24
FY25
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Year End
Adopted
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Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
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40 - PERSONNEL & BENEFITS
Oz
001-0610-415.4110
FULLTIME SALARIES & WAGES
$247,371
$252,959
$252,959
$230,000
$317,969
001-0610-415.4120
PART-TIME WAGES
38,517
35,777
35,777
39,673
37,615
001-0610-415.4130
OVERTIME PAY
1,728
3,420
3,420
2,000
3,569
001-0610-415.4143
LONGEVITY PAY
480
685
685
706
740
001-0610-415.4145
INCENTIVE -CERTIFICATE PAY
1,600
2,400
2,400
2,400
2,400
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001-0610-415.4190
TERMINATION PAYOUTS
0
0
0
5,200
0
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001-0610-415.4710
SOCIAL SECURITY/MEDICARE
21,954
22,409
22,409
21,025
27,604
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001-0610-415.4720
TMRS RETIREMENT
48,048
50,737
50,737
46,597
60,485
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001-0610-415.4810
HEALTH/DENTAL INSURANCE
21,426
17,726
17,726
14,418
15,313
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001-0610-415.4820
LIFE INSURANCE
706
749
749
685
937
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001-0610-415.4830
DISABILITY INSURANCE
1,031
1,090
1,090
1,002
1,371
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001-0610-415.4840
WORKERS COMP INSURANCE
285
291
291
275
428
001-0610-415.4850
EAP SERVICES
174
174
174
142
158
001-0610-415.4880
U N EM PLOYM ENT COM PENSATION
4,352
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001-0610-415.4890
FLEX PLAN ADMINISTRATION
65
65
65
126
81
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$387,737
$388,482
$388,482
$364,249
$468,670
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50 - SUPPLIES
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001-0610-415.5200
PERSONNEL SUPPLIES
$71
$450
$450
$450
$500
001-0610-415.5223
STAFF DEV PROG SUPPLIES
519
3,750
3,750
3,750
4,000
001-0610-415.5400
OPERATING SUPPLIES
2,296
5,700
5,700
5,700
7,400
001-0610-415.5800
OPERATING EQUIPMENT<$5000
378
1,800
3,528
3,528
2,100
TOTAL SUPPLIES
$3,264
$11,700
$13,428
$13,428
$14,000
70 - SERVICES
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AUDIT SERVICES
$0
$2,500
$2,500
$0
$2,500
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001-0610-415.7140
CONSULTING SERVICES
0
2,500
2,500
1,500
2,500
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001-0610-415.7212
MEDICAL EXAMINATIONS
22,049
21,307
21,307
21,307
25,260
001-0610-415.7220
PERSONNEL EVENTS/PROGRAMS
10,338
9,800
9,800
9,800
10,000
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001-0610-415.7223
STAFF DEV PROG SERVICES
4,713
6,400
6,400
6,400
8,000
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001-0610-415.7400
OPERATING SERVICES
10
7,080
7,080
7,080
7,080
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001-0610-415.7401
POSTAL/COURIER SERVICES
75
370
370
100
370
001-0610-415.7491
ADVERTISING/PUBLIC NOTICE
0
350
350
0
350
001-0610-415.7496
CRIMINAL HISTORY SERVICES
1,186
8,090
8,090
2,500
8,090
001-0610-415.7497
RECRUITMENT ADVERTISING
0
500
500
0
500
001-0610-415.7510
TRAINING
6,116
13,475
11,747
7,000
14,625
001-0610-415.7520
TRAVEL EXPENSES &
•
REIMBURSEMENTS
8,563
13,500
13,500
8,002
15,400
001-0610-415.7530
MEMBERSHIPS
638
1,590
1,590
1590
7,590
001-0610-415.7612
TELEPHONE/COMMUNICATIONS
0
350
350
0
350
001-0610-415.7800
CONTRACT SERVICES
2,589
3,600
3,600
3,600
3,600
TOTAL SERVICES
$56,277
$91,412
$89,684
$68,879
$106,215
0610 - HUMAN RESOURCES
$447,278
$491,594
$491,594
$446,556
$588,885
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0611 - Insurance (General Fund
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
70 - SERVICES
001-0611-415.7300
PD SURVIVING SPOUSE INSURANCE
$7,950
$9,240
$9,240
$9,240
$9,240
001-0611-415.7313
MOBILE EQUIPMENT
6,558
5,789
5,789
6,946
7,200
001-0611-415.7321
GENERAL LIABILITY
6,855
8,084
8,084
8,658
9,000
001-0611-415.7323
PUBLIC OFFICIAL
16,319
19,434
19,434
20,227
21,250
001-0611-415.7324
CRIME&ACCIDENT COVERAGE
5,133
5,087
5,087
5,465
7,130
001-0611-415.7331
WINDSTORM
139,314
182,009
182,009
182,009
207,231
001-0611-415.7332
REAL & PERSONAL PROPERTY
99,321
113,082
113,082
113,082
131,835
001-0611-415.7333
FLOOD
1,162
1,170
1,170
1,170
1,170
001-0611-415.7350
SURETY BONDS
862
1,450
1,450
1,450
1,450
001-0611-415.7380
PRIOR YEAR INSURANCE
0
4,500
4,500
0
4,500
TOTAL SERVICES $283,474 $349,845 $349,845 $348,247 $400,006
0611 - INSURANCE (General Fund) $283,474 $349,845 $349,845 $348,247 $400,006
272 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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FY24
FY24
FY25
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Adopted
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Actual
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Estimate
Budget
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Oz
401-0611-415.7313
MOBILE EQUIPMENT
$4,372
$5,789
$5,789
$4,631
$4,800
401-0611-415.7321
GENERAL LIABILITY
4,570
5,389
5,389
5,772
6,000
401-0611-415.7323
PUBLIC OFFICIAL
10,763
12,590
12,590
13,484
13,900
401-0611-415.7324
CRIME &ACCIDENT COVERAGE
861
822
822
917
1,300
401-0611-415.7331
WINDSTORM
113,984
148,878
148,878
136,121
123,650
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401-0611-415.7332
REAL & PERSONAL PROPERTY
81,263
92,522
92,522
92,521
107,944
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401-0611-415.7333
FLOOD
950
1,170
1,170
1,170
1,170
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$216,763
$267,160
$267,160
$254,616
$258,764
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$216,763
$267,160
$267,160
$254,616
$258,764
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 273
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FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-0612-415.4110
FULLTIME SALARIES & WAGES
$103,614
$107,437
$107,437
$107,437
$113,373
001-0612-415.4143
LONGEVITY PAY
1,240
1,300
1,300
1,300
1,360
001-0612-415.4145
INCENTIVE -CERTIFICATE PAY
3,900
3,900
3,900
3,900
3,900
001-0612-415.4710
SOCIAL SECURITY/MEDICARE
7,452
7,939
7,939
7,938
8,358
001-0612-415.4720
TMRS RETIREMENT
18,037
19,357
19,357
19,356
19,806
001-0612-415.4810
HEALTH/DENTAL INSURANCE
19,839
20,676
20,676
19,682
21,882
001-0612-415.4820
LIFE INSURANCE
295
325
325
303
342
001-0612-415.4830
DISABILITY INSURANCE
432
473
473
444
501
001-0612-415.4840
WORKERS COMP INSURANCE
107
111
111
108
140
001-0612-415.4850
EAP SERVICES
58
58
58
53
53
001-0612-415.4890
FLEX PLAN ADMINISTRATION
114
114
114
74
69
TOTAL PERSONNEL & BENEFITS
$155,088
$161,690
$161,690
$160,595
$169,784
50 - SUPPLIES
001-0612-415.5200
PERSONNEL SUPPLIES
$10
$2,500
$2,500
$1,000
$2,500
001-0612-415.5400
OPERATING SUPPLIES
891
4,285
4,285
4,285
15,285
001-0612-415.5800
OPERATING EQUIPMENT<$5000
17,621
8,500
8,500
8,500
8,500
TOTAL SUPPLIES
$18,522
$15,285
$15,285
$13,785
$26,285
70 - SERVICES
001-0612-415.7212
MEDICAL EXAMINATIONS
$849
$6,325
$6,325
$2,000
$6,325
001-0612-415.7220
PERSONNEL EVENTS/PROGRAMS
8,915
18,250
18,250
18,250
19,600
001-0612-415.7510
TRAINING
813
6,870
6,870
3,000
7,060
001-0612-415.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
75
8,410
8,410
1,800
8,410
001-0612-415.7530
MEMBERSHIPS
765
1,010
1,010
1,010
1,025
TOTAL SERVICES
$11,417
$40t865
$40,865
$26,060
$42,420
0612 - RISK MANAGEMENT
$185,027
$217,840
$217,840
$200,"0
$238,489
274 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 275
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Information
Z �: Department Mission
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u Information Technology (IT) is responsible for developing reliable, secure, innovative, and integrated
o > technology solutions that are City organizational priorities and public needs driven. The IT Department
° provides the knowledge and resources to help all city departments solve business problems, collaborate
Z with city departments, serve citizens effectively and move the city's vision forward. IT provides timely and
efficient systems support to all departments by maximizing technology related resources, maintaining
a current standard of hardware and software, offering technical guidance, and strategic planning for
future system solutions. ITcontinuesto research a broad range of newservices and technology projects
where innovations are expected to improve service delivery or provide new or enhanced public services
w more efficiently. IT delivers EPIC (Excellent, Proactive, Impactfu1, Customer -focused) technology services
Fu to enhance the community experience. In support of the mission, we will:
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U a needs.
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■ Ensure the confidentiality, integrity, and availability of data.
■ Demonstrate technical and operational excellence through a commitment to professionalism
Q w and continuous improvement.
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3 Pillars of Information Technology
Maintain systems to ensure
external -facing
departments can continue
to provide their services to
the community.
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Protect our infrastructure
and data to ensure
Continuity of Operations
and solvency of
organization.
Identify opportunities to
improve processes, both for
internal and external -facing
departments.
276
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Information
Current Operations
Information Technology (IT) provides vision, leadership, strategic -planning and innovative technology
that is secure, reliable, and integrated technology solutions that are aligned with the City's strategic
plan, while delivering excellence in customer service. Current services provided by the IT department
include:
■ Provide and support a secure centralized network, telephony, and computer technology.
■ Support and maintain software applications and the data infrastructure enabling effective
business analysis.
■ Mitigate risk of lossto the city's information and computer resources and develop security policies
and guidelines.
Departmental Accomplishments in FY 2023-2024
■ Successful deployment of updated records management solution
■ Successful deployment of Cityworks PILL
■ Completion of technology refresh
■ Renovation for Blackhawk facility
■ Renovation for PSB
■ Renovation for Fire Station 2
■ Replacement solution for discontinued copper phone lines
■ Build out of IT infrastructure needs within the Blackhawk facility to renovate the building.
■ Completion of the programming for the redundant internet connection housed at city hall.
Highlights of the Budget
The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted budget.
Decision Packages not included with the FY2024-25 Adopted Budget:
Description Type Amount
General Fund $17,000
Cloud Backup Service
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 277
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Major Departmental Goals for FY 2024-2025:
► Discover and define Smart City initiatives for Friendswood
► Renovation of council chambers
► DR/BC (Disaster Recovery/Business Continuity) server enhancement.
► Implement Cyber Incident Response Plan.
► Cyber Security Public Training for Cyber Security Awareness Month in October.
► Formulating the deployment of NIST Best Practices for Cybersecurity
► Standardized IT Policies and Procedures.
► Enhanced User Security Awareness Training and Cybersecurity training.
► Maintaining the IT infrastructure to accommodate new technology.
► Implement and test Disaster Recovery plans for servers.
P. Development of an internal ISOC/NOC (information security operations center/network operations
center) for IT.
Supports the City's Strategic Goals:
1-Communication, 2-Economic Development, 4-Partnerships, 5-Public Safety, and 6-Organizational
Development
FY22
FY23
FY24
FY24
FY25
Information Technology
Actual
Actual
Budget
Forecast
Adopted
Inputs
City's total full time equivalents
241.70
242.9
249.5
250.6
271.8
# of full time equivalents
6.0
6.0
7.5
7.5
7.5
Division Expenditures
$1,825,172
$2,941,629
$2,183,679
$2,263,859
$2,352,485
Outputs
# of users supported
280
280
300
300
300
# of work orders closed
5369
5,100
5200
5000
5,000
# of PC's/la ptops/i Pads supported
420
420
450
450
450
# of servers supported
50
50
55
55
55
# of printers/scanners supported
55/50
55/50
55/55
55/55
55/55
# of applications supported
60+
60+
60+
60+
60+
45 net/
45 net/
45 net/
45 net/
45 net/
# of networks supported
subnet
subnet
subnet
subnet
subnet
Measures of Effectiveness
% of Server, software, network availability during
normal business hours
99.9%
99.9%
99.9%
99.9%
99.9%
%of support hours
55%
55%
50%
50%
50%
• of project hours
45%
45%
50%
50%
50%
Average time to close work orders (hours)
90 hours
90 hours
110 hours
110 hours
110 hours
Measures of Efficiency
Average # of work order request closed per
month
447
425
433
433
433
Division expenditures per full time employee
$447
$8,072
$8,752
$8,752
$8,752
Division expenditures per capita
$43.26
$46.48
$51.19
$51.19
$51.19
Monthly Operational Cost
$152,098
$245,136
$181,973
$188,655
$196,040
278 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Information
Department Summary
9- Z
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Expenditure by Division
p 0
FY24
FY24
FY24
FY25
% Change in
m C
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
0
INFORMATION TECHNOLOGY
$2,941,629
$2,183,679
$2,287,024
$2,263,859
$2,352,485
7.7%
DEPARTMENTTOTAL
$2,941,629
$2,183,679
$2,287,024
$2,263,859
$2,352,485
7.7%
Expenditure by Classification
FY24
FY24
FY24
FY25
% Change in
v „
O
FY23
Original
Amended
Year End
Adopted
Budget from
D
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
n z
n
PERSONNEL& BENEFITS
$773,820
$958,231
$958,231
$942,020
$925,747
-3.4%
Q.D
(n
SUPPLIES
72,647
83,730
56,244
56,244
73,700
-12.0%
0
MAINTENANCE
35,992
65,630
65,630
65,630
68,130
3.8%
n
M n
SERVICES
1,130,216
1,057,088
1,143,144
1,136,190
1,241,708
17.5%
(n
C
CAPITAL OUTLAY
928,954
19,000
63,775
63,775
43,200
127.4%
m
CLASSIFICATION TOTAL
$2,941,629
$2,183,679
$2,287,024
$2,263,859
$2,352,485
7.7%
Full -Time Equivalents by
Division
(n m
K z
FY24
FY24
FY24
FY25 % Change in
D n
FY23
Original
Amended
Year End
Adopted Budget from
m D
Division
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
INFORMATION TECHNOLOGY
6.00
7.50
7.50
7.50
7.50 0.0%
PERSONNEL TOTAL
6.00
7.50
7.50
7.50
7.50 0.0%
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 279
rtmental Information Information
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FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-0716-419.4110
FULLTIME SALARIES & WAGES
$531,198
$656,003
$656,003
$656,002
$655,493
001-0716-419.4130
OVERTIME PAY
13,302
11,370
11,370
11,370
11,833
001-0716-419.4131
HOLIDAY HRS WORKED
93
0
0
100
0
001-0716-419.4143
LONGEVITY PAY
3,330
3,150
3,150
3,950
2,610
001-0716-419.4145
INCENTIVE -CERTIFICATE PAY
6,000
11,400
11,400
11,400
5,700
001-0716-419.4149
CELL PHONE ALLOWANCE
4,824
4,800
4,800
4,800
6,000
001-0716-419.4190
TERMINATION PAYOUTS
9,180
0
0
11,347
0
001-0716-419.4710
SOCIAL SECURITY/MEDICARE
41,933
49,981
49,981
49,980
50,380
001-0716-419.4720
TMRS RETIREMENT
94,190
118,013
118,013
118,013
113,799
001-0716-419.4810
HEALTH/DENTAL INSURANCE
64,235
96,287
96,287
68,347
72,493
001-0716-419.4820
LIFE INSURANCE
1,509
1,979
1,979
1,829
1,967
001-0716-419.4830
DISABILITY INSURANCE
2,059
2,879
2,879
2,701
2,904
001-0716-419.4840
WORKERS COMP INSURANCE
1,502
1,771
1,771
1,714
2,097
001-0716-419.4850
EAP SERVICES
339
436
436
380
394
001-0716-419.4890
FLEX PLAN ADMINISTRATION
126
162
162
87
77
TOTAL PERSONNEL & BENEFITS
$773,820
$958,231
$958,231
$942,020
$925,747
50 - SUPPLIES
001-0716-419.5200
PERSONNEL SUPPLIES
$60
$240
$240
$240
$350
001-0716-419.5400
OPERATING SUPPLIES
1,857
7,350
7,350
7,350
7,250
001-0716-419.5800
OPERATING EQUIPMENT<$5000
37,225
41,140
18,865
18,865
31,100
001-0716-419.5820
SECURITY CAMERA EQUIPMENT
33,505
35,000
29,789
29,789
35,000
TOTAL SUPPLIES
$72,647
$83,730
$56,244
$56,244
$73,700
60 - MAINTENANCE
001-0716-419.6700
COMPUTER EQUIP MAINT
$35,992
$65,630
$65,630
$65,630
$68,130
TOTAL MAINTENANCE
$35,992
$65,630
$65,630
$65,630
$68,130
70 - SERVICES
001-0716-419.7400
OPERATING SERVICES
0
25,000
17,641
17,000
25,000
001-0716-419.7510
TRAINING
10,S55
23,880
23,880
17,829
27,675
001-0716-419.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
6,137
9,600
9,600
9,343
9,600
001-0716-419.7530
MEMBERSHIPS
175
180
180
175
200
001-0716-419.7710
SOFTWARE LICENSE FEES
36,168
27,800
27,800
27,800
28,700
001-0716-419.7720
SOFTWARE SUPPORT SERVICES
995,925
851,818
940,022
940,022
924,123
001-0716-419.7730
INTERNET/WIRELESS SERVICE
77,148
91,810
91,810
91,810
174,010
001-0716-419.7800
CONTRACT SERVICES
4,108
27,000
32,211
32,211
52,400
TOTAL SERVICES
$1,130,216
$1,057,088
$1,143,144
$1,136,190
$1,241,708
80 - CAPITAL OUTLAY
001-0716-419.8400
CAPITAL OPERATING EQUIP
$26,736
$0
$0
$0
$0
001-0716-419.8800
CAPITAL EQUIPMENT
$902,218
$19,000
$63,775
$63,775
$43,200
TOTAL CAPITAL OUTLAY
$928,954
$19,000
$63,775
$63,775
$43,200
0716 - INFORMATION TECHNOLOGY
$2,941,629
$2,183,679
$2,287,024
$2,263,859
$2,352,485
280 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Attorn
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 281
rtmental Information
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Mission Statement
The mission ofthe CityAttorney's Office is to provide quality legal services while zealously representing
the City, its officers, and employees and striving to achieve that which is in the best interest of the City
and its citizens.
3 Pillars of the City Attorney's Office
1 7
Protection of the
City's Interest
Providing sound legal
advice and identifying risks
in effort to avoid disputes,
damages, and unnecessary
litigation.
Responsiveness
Serving City officials and
employees by being an
accessible and responsive
advocate to reinforce a
sense of reliability and
dependability.
9 J J 7
Process
Improvement
Identifying opportunities to
improve processes to
efficiently and
effectively support the
operations of the City.
282
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information City Attorn
Highlights of the Budget
g' z
The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted ° A
budget. < o
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Decision Packages not included with the FY2024-25 Adopted Budget: o
Description Type Amount
General Fund $50,000
Legal Services/Litigation Deductibles/Damages - -
v m
2023-2024 Departmental Goals and Performance Measures
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To provide dependable legal advice relating to the operations
of the
City in the
following key areas:
v
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■ contract drafting, negotiations, and interpretations
m C
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■ ordinance/resolution review/preparation
m
■ employment issues
■ public utility and other regulatory matters
(n m
■ acquisition and sale of property
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■ election affairs
D n
A D
■ liability risk identification
( r
■ legal compliance issues.
Supports the City's Strategic Goals:
1-Communication, 2-Economic Development, 3-Preservation, 4-Partnerships, 5-Public Safety, and
6-Organizational Development
Qoo
FY22
FY23
FY24
FY24
FY25
D W
City Attorney Actual
Actual
Budget
Forecast
Adopted
Inputs
m
# of full time equivalents* 0.00
2.15
2.15
3.20
2.20
v m
Department Expenditures $0
$386,785
$460,988
$435,334
$478,802
A
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Outputs
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# of letter/briefs sent to Attorney General 0
70
100
60
55
z
# of Contracts Prepared/Reviewed 0
85
15o
150
140
# of Ordinances Prepared/Reviewed 0
50
40
30
30
# of Resolutions Prepared/Reviewed 0
45
50
35
35
.
# of Proclamations Prepared/Reviewed 0
34
0
35
35
•
Measures of Efficiency
Monthly Operational Cost $0
$32,232
$38,416
$36,278
$39,900
Department Expenditures per capita $0
$9.07
$10.81
$10.12
$11.13
*One FTE is transferred temporarily to the Police Department for FY25-FY26. In addition, the part-time FTE increased slightlyto reflect actual part-time FTE's
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 283
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Departmental Information City Attorn
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Department Summary
Expenditure by Division
W
>
FY24
FY24
FY24
FY25
% Change in
a
FY23
Original
Amended
Year End
Adopted
Budget from
z
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
CITY ATTORNEY DEPT
$386,785
$460,988
$439,460
$435,334
$478,802
3.9%
DEPARTMENT TOTAL
$386,785
$460,988
$439,460
$435,334
$478,802
3.9%
Expenditure by Classification
Ld LO
FY24
FY24
FY24
FY25
% Change in
u
FY23
Original
Amended
Year End
Adopted
Budget from
U 0
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
F 0-
PERSONNEL& BENEFITS
$356,262
$359,059
$337,509
$363,457
$403,778
12.5%
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SUPPLIES
2,677
1,411
1,433
1,432
1,215
-13.9%
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SERVICES
27,846
100,518
100,518
70,445
73,809
-26.6%
Za
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CLASSIFICATION TOTAL
$386,785
$460,988
$439,460
$435,334
$478,802
3.9%
71-
Full -Time Equivalents by Division
J U-)
FY24
FY24
FY24
FY25
% Change in
W
FY23
Original
Amended
Year End
Adopted
Budget from
QU <
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
? �
CITYATTORNEY
2.15
2.15
3.15
3.20
2.20
2.3%
W D
PERSONNEL TOTAL
2.15
2.15
3.15
3.20
2.20
2.3%
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284 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information City Attorn
0801 - City Attorney Dept
o 2
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
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Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL & BENEFITS
0
001-0801-411.4110
FULLTIME SALARIES & WAGES
$236,954
$245,009
$225,009
$225,009
$266,831
001-0801-411.4130
OVERTIME PAY
0
2,180
2,180
1,117
2,271
001-0801-411.4143
LONGEVITY PAY
630
800
800
917
170
001-0801-411.4145
INCENTIVE -CERTIFICATE PAY
1,800
1,800
1,800
600
0
001-0801-411.4190
TERMINATION PAYOUTS
0
0
0
4,889
0
v -n
001-0801-411.4220
PART-TIME WAGES W/O BENEFITS
42,779
31,524
31,524
57,650
62,381
O D
001-0801-411.4710
SOCIAL SECURITY/MEDICARE
19,635
19,378
17,848
22,115
23,555
nz
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001-0801-411.4720
TMRS RETIREMENT
39,706
42,926
42,926
43,091
44,955
0
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001-0801-411.4810
HEALTH/DENTAL INSURANCE
12,554
13,144
13,144
5,745
1,129
0
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001-0801-411.4820
LIFE INSURANCE
680
721
721
738
777
o n
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001-0801-411.4830
DISABILITY INSURANCE
994
1,049
1,049
1,080
1,137
m
001-0801-411.4840
WORKERS COMP INSURANCE
279
277
257
312
392
001-0801-411.4850
EAP SERVICES
116
116
116
112
105
001-0801-411.4890
FLEX PLAN ADMINISTRATION
135
135
135
82
75
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TOTAL PERSONNEL & BENEFITS
$356,262
$359,059
$337,509
$363,457
$403,778
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50 - SUPPLIES
A D
001-0801-411.5400
OPERATING SUPPLIES
$1,130
$1,411
$1,433
$1,432
$1,215
(n r
001-0801-411.5800
OPERATING EQUIPMENT<$5000
1,547
0
0
0
0
TOTAL SUPPLIES
$2,677
$1,411
$1,433
$1,432
$1,215
70 - SERVICES
001-0801-411.7110
LEGAL SERVICES
$11,277
$50,000
$50,000
$25,000
$50,000
001-0801-411.7400
OPERATING SERVICES
236
2,025
2,025
1,600
1,625
001-0801-411.7401
POSTAL/COURIER SERVICES
2,100
2,970
2,970
2,100
2,100
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001-0801-411.7510
TRAINING
2,914
3,750
3,750
3,220
3,220
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001-0801-411.7520
TRAVEL EXPENSES &
� m
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REIMBURSEMENTS
1,737
4,985
4,985
3,520
3,520
n
001-0801-411.7530
MEMBERSHIPS
1,160
1,525
1,525
1,525
1,550
am
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001-0801-411.7540
PUBLICATIONS
7,966
8,783
8,783
7,000
11,314
m
001-0801-411.7612
TELEPHONE/COMMUNICATIONS
456
480
480
480
480
3
m
001-0801-411.7800
CONTRACT SERVICES
0
26,000
26,000
26,000
0
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TOTAL SERVICES
$27,846
$100,518
$100,518
$70,445
$73,809
0801 - CITY ATTORNEY DEPT
$386,785
$460,988
$439,460
$435,334
$478,802
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 285
Departmental Information Municipal Court
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286 Annual Adopted Budget. 2024 - 2025 ► City of Friendswood
rtmental Information
Municipal Court
Department Mission
The Friendswood Municipal Court (the "Court") provides a fair and impartial judicial system for the
timely adjudication of misdemeanor offenses within the jurisdiction of the City of Friendswood, in
compliance with all applicable laws and regulations while providing exceptional service to internal
and external customers.
Legal
Compliance
3 Pillars of Municipal Court
Y
Customer
Service
Ensure adherence and
Provide exceptional
compliance to all applicable
customer service to internal
laws, regulations, codes,
and external customers in a
and policies related to the
fair and uniform manner to
operations of the Municipal
help shape the public's
Court.
impression of our court in a
positive manner and
increase trust with our
community.
Current Operations
Operational efficiencies
through the identification of
process improvements,
technological innovations,
cross-trainings, and broad -
based collaborations with
other city departments.
Effective May 6, 2024, the Court was realigned from being a division of the Administrative Services/
Finance Department to a stand-alone department named the Municipal Court Department. As its own
department, the Court now has its own operations, finances, and budget, with the Court Administrator
now being the Director of the Municipal Court Department. The Court reports directlyto an Assistant
City Manager and has a staff of four (4) full-time employees.
The Court is responsible for bringing fair, timely, and impartial conclusions to all misdemeanor cases
filed within the jurisdiction of the Friendswood Municipal Court in the City by maintaining accurate
records of all court cases filed and disposed of, as well as processing payments and serving warrants.
With the exception of holidays, Municipal Court sessions are Wednesday evenings and periodic
Wednesday mornings of each month. The court keeps a schedule that minimizes the delay in setting
court dates and promotes efficient operations.
In the upcoming year, the Court will review, analyze, and implement updates and changes to its
processes and procedures in order to accommodate legislative changes from the last legislative
session and implement best practices. Additionally, the Court will undertake the review and analysis
of its operations and staffing to identify current and future needs, including job descriptions update,
succession planning and efficiencies.
Departmental Accomplishments in FY 2023-2024
► Completed Court Renovation Project.
► Updates and changes in procedures to accommodate legislative changes.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 287
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Departmental Information Municipal Court
Z 3: Highlights of the Budget
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u � The most impactful change to the Court's budget is related to the May 6, 2024, reorganization, which
o > created the Municipal Court Department. The Court will focus on creating its departmental structure,
° while continuing its operations excellence in collaboration with internal and external stakeholders.
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Major Departmental Goals for FY 2024-2025:
P. Continue to provide a fair, impartial system for the timely processing of offenses filed within the
Ld LO jurisdiction of the Court.
uo P.Implement new, more efficient payment software to increase both customer service and court
ry a efficiencies.
�-o6
Qu ► Develop and implement Youth Diversion programs in compliance with new state mandates.
J
Z ° ► Explore options for the implementation of a system for the automation of jury service to allow for
z increased ease and efficiency via an online jury participation and enrollment system.
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Supports the City's Strategic Goals:
1-Communication, 4-Partnerships, 5-Public Safety, and 6-Organizational Development
Objectives:
0. Continue compliance with all legally mandated processes, systems, and reporting.
► Continue to modify and update standard operating procedure as changes are made.
► Continue ongoing professional training for staff; i.e., Texas Court Clerks Association, CJIS, etc.
FY22
FY23
FY24 FY24
FY25
Municipal Court
Actual
Actual
Budget Forecast
Adopted
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Inputs
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# of full time equivalents
5.6
4.6
4.6 4.6
4.6
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Division Expenditures
$465,654
$467,021
$517,214 $535,884
$530,088
wa
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Outputs
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Revenue generated
$925,025
$807,163
$874,577 $1,000,670
$926,057
~
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# of cases filed with court
6,611
8,000
5,500 5,000
5,500
U
# of cases disposed
5,032
5,500
6,000 6,000
6,000
o6
# of warrants issued
1,945
1,200
1,800 1,800
1,200
# of warrants cleared (court staff)*
1,738
750
1,000 1,680
1,000
•
# of warrants served (police dept)
552
200
500 200
500
Total # of warrants outstanding
4,884
3,700
5,800 5,600
5,800
•
# of Municipal Court sessions held
68
64
70 70
70
Measures of Effectiveness
% of warrants cleared
25%**
25%**
35% 35%
35%
Measures of Efficiency
Monthly operational cost
$38,805
$38,918
$43,101 $44,657
$44,174
Division expenditures per capita
$11.04
$10.95
$12.13 $12.46
$12.32
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** Unable to jail unless emergency due to Covid-19.
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288 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
0
Departmental Information Municipal Court )�
Department Summary
9. Z
O1
Expenditure by Division
p 0
FY24
FY24
FY24
FY25
% Change in
< C
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
0
MUNICIPAL COURT
$467,021
$517,214
$522,775
$535,884
$530,088
2.5%
DEPARTMENT TOTAL
$467,021
$517,214
$522,775
$535,884
$530,088
2.5%
Expenditure by Classification
FY24
FY24
FY24
FY25
% Change in
v „
O
FY23
Original
Amended
Year End
Adopted
Budget from
D
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
n z
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PERSONNEL& BENEFITS
$439,278
$477,509
$483,070
$497,914
$477,243
-0.1%
Q.D
(n
SUPPLIES
4,928
10,180
8,340
8,340
13,080
28.5%
0
SERVICES
22,815
29,525
31,365
29,630
39,765
34.7%
n
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CLASSIFICATION TOTAL
$467,021
$517,214
$522,775
$535,884
$530,088
2.5%
(n
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Full -Time Equivalents by Division
FY24
FY24
FY24
FY25 % Change in
cn m
FY23
Original
Amended
Year End
Adopted Budget from
C D
Division Actual
Budget
Budget
Estimate
Budget FY24 to FY25
K z
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MUNICIPAL COURT 4.60
4.60
4.60
4.60
4.60 0.0%
)0 D
mr
PERSONNEL TOTAL 4.60
4.60
4.60
4.60
4.60 0.0%
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 289
rtmental Information Municipal Court
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0409.0901 - Municipal Court
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL &
BENEFITS
001-0409-412.4110
FULLTIME SALARIES & WAGES
$236,996
$256,806
$261,245
$261,244
$0
001-0409-412.4130
OVERTIME PAY
2,717
4,018
4,018
4,017
0
001-0409-412.4143
LONGEVITY PAY
1,505
1,745
1,745
16,110
0
001-0409-412.4145
INCENTIVE -CERTIFICATE PAY
11,700
12,120
12,120
12,120
0
001-0409-412.4190
TERMINATION PAYOUTS
0
0
0
1,621
0
001-0409-412.4220
PART-TIME WAGES W/O BENEFITS
80,217
89,268
89,268
89,267
0
001-0409-412.4710
SOCIAL SECURITY/MEDICARE
24,660
27,247
27,587
27,586
0
001-0409-412.4720
TMRS RETIREMENT
41,947
47,205
47,945
47,945
0
001-0409-412.4810
HEALTH/DENTAL INSURANCE
37,230
36,477
36,477
3S,746
0
001-0409-412.4820
LIFE INSURANCE
674
793
808
685
0
001-0409-412.4830
DISABILITY INSURANCE
986
1,154
1,180
1,003
0
001-0409-412.4840
WORKERS COMP INSURANCE
328
358
359
326
0
001-0409-412.4850
EAP SERVICES
232
232
232
207
0
001-0409-412.4890
FLEX PLAN ADMINISTRATION
86
86
86
37
0
001-0901-412.4110
FULLTIME SALARIES & WAGES
0
0
0
0
264,905
001-0901-412.4130
OVERTIME PAY
0
0
0
0
4,197
001-0901-412.4143
LONGEVITY PAY
0
0
0
0
1,520
001-0901-412.4145
INCENTIVE -CERTIFICATE PAY
0
0
0
0
5,520
001-0901-412.4220
PART-TIME WAGES W/O BENEFITS
0
0
0
0
90,171
001-0901-412.4710
SOCIAL SECURITY/MEDICARE
0
0
0
0
26,523
001-0901-412.4720
TMRS RETIREMENT
0
0
0
0
46,102
001-0901-412.4810
HEALTH/DENTAL INSURANCE
0
0
0
0
35,690
001-0901-412.4820
LIFE INSURANCE
0
0
0
0
797
001-0901-412.4830
DISABILITY INSURANCE
0
0
0
0
1,166
001-0901-412.4840
WORKERS COMP INSURANCE
0
0
0
0
418
001-0901-412.4850
EAP SERVICES
0
0
0
0
210
001-0901-412.4890
FLEX PLAN ADMINISTRATION
0
0
0
0
24
TOTAL PERSONNEL & BENEFITS
$439,278
$477,509
$483,070
$497,914
$477,243
50 - SUPPLIES
001-0409-412.5200
PERSONNEL SUPPLIES
$275
$680
$680
$680
$0
001-0409-412.5400
OPERATING SUPPLIES
4,653
6,000
6,000
6,000
0
001-0409-412.5800
OPERATING EQUIPMENT<$S000
0
3,500
1,660
1,660
0
001-0901-412.5200
PERSONNEL SUPPLIES
0
0
0
0
680
001-0901-412.5400
OPERATING SUPPLIES
0
0
0
0
6,000
001-0901-412.5800
OPERATING EQUIPMENT<$5000
0
0
0
0
6,400
TOTAL SUPPLIES $4,928 $10,180 $8,340 $8,340 $13,080
290 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
0
Departmental Information Municipal Court )�
0409,0901
- Municipal Court
(continued)
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FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
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70 - SERVICES
0
001-0409-412.7400
OPERATING SERVICES
$0
$1,000
$1,000
$750
$0
001-0409-412.7401
POSTAL/COURIER SERVICES
3,489
4,200
4,200
4,200
0
001-0409-412.7510
TRAINING
1,526
2,485
2,485
2,000
0
001-0409-412.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
1,437
3,800
3,800
2,800
0
001-0409-412.7530
MEMBERSHIPS
396
540
540
540
0
Oz
r
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001-0409-412.7800
CONTRACT SERVICES
3,214
3,500
5,340
5,340
0
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001-0409-412.7802
CREDIT CARD FEES
12,753
14,000
14,000
14,000
0
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yr
001-0901-412.7400
OPERATING SERVICES
0
0
0
0
1,000
A (n
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001-0901-412.7401
POSTAL/COURIER SERVICES
0
0
0
0
4,200
n
001-0901-412.7510
TRAINING
0
0
0
0
4,985
C
001-0901-412.7520
TRAVEL EXPENSES &
m
REIMBURSEMENTS
0
0
0
0
4,500
001-0901-412.7530
MEMBERSHIPS
0
0
0
0
540
001-0901-412.7800
CONTRACT SERVICES
0
0
0
0
10,540
(n m
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001-0901-412.7802
CREDIT CARD FEES
0
0
0
0
14,000
D z
TOTAL SERVICES
$22,815
$29,525
$31,365
$29,630
$39,765
m D
80 - CAPITAL OUTLAY
0409,0901 - MUNICIPAL COURT
$467,021
$517,214
$522,775
$535,884
$530,088
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 291
Departmental Information Communications
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292 Annual Adopted Budget. 2024 - 2025 ► City of Friendswood
rtmental Information
Communications
Mission Statement
The Communications department coordinates the planning and organizing of comprehensive
public information, media relations, social media, and marketing campaigns pertaining to programs
sponsored by the City of Friendswood. There are a total of three full-time employees in the department.
3 Pillars of Communications
Q
- A
Trust
Communications is how the
City builds and maintains
trust between the City and
our residents, business
owners, and any external
stakeholders.
Communicate with
transparency and provide
succinct, concise
information about the City
and our programming.
Current Operations
Engagement
Find and utilize the most
effective channels and
platforms to post
information to reach the
largest audience. Monitor
what engagement and
reach is as technology and
platforms advance and
make adjustments to
ensure we deliver the
message effectively.
onm�
Continuity
To ensure that all social
media and engagement
across all departments is
reflective of the City of
Friendswood. Coordinate
with users from across all
departments to ensure a
one city, one voice ideal and
that our messaging
maintains that consistency.
This department encompasses the City Manager's communication management and organizational
development and planning. Staff provides wide -range administrative support activities for the City
Manager including policy research, program analysis, Council agenda development, departmental
records coordination, project administration, general public information, and management of citizen
requests for service.
Highlights of the Budget
The FY2024-25 Budget continuesto fund important citywide communications programs, including the
expanding the City's social media platforms and the Public -Educational -Governmental (PEG) access
channel.
Thisyearwill markthe seventeenth yearthatthe City's PEG channel is utilized, and the fifteenth full year
that City Council and Board, Commission and Committee meetings will be televised on the channel
which has been very helpful asthe pandemic heavily impacted resident's abilityto attend the meetings.
As this is a new department, we will be using this year to gather information to see what metrics will
be the most useful as we build this department and expand its functions. The performance metrics
from previous years were reported in the City Manager's Departmental narrative and are reported here
for convenience.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 293
rtmental Information
Communications
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The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
budget.
Decision Packages not included with the FY2024-25 Adopted Budget:
Description Type Amount
General Fund $10,000
Social Media Posts -
L 2024-2025 Departmental Goals and Performance Measures
w
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Da
.6 P. Support vital community connections with our citizens, neighborhood and civic associations, and
Q
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w 1-Communications, 4-Partnerships, and 6-Organizational Development
Objective A:
J U-)u a ► Conduct strategic planning activities
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► Ensure that departmental work plans are supportive of City Council goals
-�
V) ► Prepare information on City services, events, and policies for outside agencies as requested.
► Promote interaction and collaboration with Friendswood citizens and civic associations
► Enhance communication by proactively sharing timely, accurate information about City services,
initiatives, and issues by expanding our social media presence and receiving immediate feedback
from users and residents.
Ui u � Objective B:
>w
w ► Actively distribute information and gather feedback about City policies, services, and events by
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294 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
U
Communications
Communications Administration
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
9.2
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Inputs
<A
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# of full time equivalents (FTE)
0.0
0.0
0.0
3.0
3.0
m �
Division Expenditures
$0
$0
$0
$187,651
$481,555
p
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Objective A*
Annual page views on the City's website
400,000
418,871
420,100
422,000
400,200
Agendas
3,500
3,044
3,200
3,500
4,000
General City (Library, Emergency Notice)
12,250
18,038
18,500
19,000
12,500
Law enforcement
8,900
8,045
8,200
8,500
8,500
v „
Legal Notices
1,600
1,542
1,650
1,750
1,800
O D
Objective B*
< �
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City Meetings Broadcast on PEG channel
100
43
43
45
45
0
Community videos produced
70
75
100
100
100
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Number of Facebook "Likes"
19,757
20,349
20,000
22,000
23,000
N <
Number of Twitter followers**
5,289
5,493
0
0
0
�
m
Number of Instagram Followers
2,645
2,851
2,500
3,000
3,200
Measures of Efficiency
Monthly Operational Cost
$0
$0
$0
$15,638
$40,130
(n m
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Division Expenditures per capita
$0.00
$0.00
$0.00
$4.36
$11.19
K z
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*The metrics reported in FY22, FY23 and FY24 Budget were reported in the City Manager's Departmental narrative section in previous budget
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years but are reported here for convience as part of the Communications Department formation.
'Twitter (X) is no longer a preferred method of communication due to the platform's instability as it moves towards a paid service
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 295
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Departmental Information Communications
o w
Department Summary
Expenditure by Division
W
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FY24
FY24
FY24
FY25 % Change in
a
FY23
Original
Amended
Year End
Adopted Budget from
z
Division Actual
Budget
Budget
Estimate
Budget FY24 to FY25
COMMUNICATIONS DEPT $0
$0
$199,151
$187,651
$481,555 0.0%
DEPARTMENTTOTAL $0
$0
$199,151
$187,651
$481,555 0.0%
Expenditure by Classification
Ld LO
u
U 0
Classification
FY23
Actual
FY24
Original
Budget
FY24
Amended
Budget
FY24
Year End
Estimate
FY25 % Change in
Adopted Budget from
Budget FY24 to FY25
FPERSONNEL&
BENEFITS
$0
$0
$169,071
$168,571
$436,590
0.0%
-i
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SUPPLIES
0
0
13,000
2,000
25,800
0.0%
Q J
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SERVICES
0
0
8,080
8,080
19,165
0.0%
Za
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0
0
9,000
9,000
0
0.0%
W
CLASSIFICATION TOTAL
$0
$0
$199,151
$187,651
$481,555
0.0%
J (n
Full -Time Equivalents by
Division
Q W
Q
FY24
FY24
FY24
FY25 % Change in
Z
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FY23
Original
Amended
Year End
Adopted Budget from
z �
Division
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
Ln
COMMUNICATIONS
0
0
3.00
3.00
3.00 0.0%
PERSONNEL TOTAL
0
0
3.00
3.00
3.00 0.0%
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296 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
■
Communications
1001 - Communications Dea
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-1001-419.4110
FULLTIME SALARIES & WAGES
$0
$0
$120,069
$120,069
$306,547
001-1001-419.4143
LONGEVITY PAY
0
0
0
0
1,805
001-1001-419.4149
CELL PHONE ALLOWANCE
0
0
500
0
0
001-1001-419.4710
SOCIAL SECURITY/MEDICARE
0
0
9,119
9,119
22,100
001-1001-419.4720
TMRS RETIREMENT
0
0
21,585
21,585
51,479
001-1001-419.4810
HEALTH/DENTAL INSURANCE
0
0
16,577
16,577
51,927
001-1001-419.4820
LIFE INSURANCE
0
0
359
359
890
001-1001-419.4830
DISABILITY INSURANCE
0
0
609
609
1,302
001-1001-419.4840
WORKERS COMP INSURANCE
0
0
121
121
364
001-1001-419.4850
EAP SERVICES
0
0
81
81
158
001-1001-419.4890
FLEX PLAN ADMINISTRATION
0
0
51
51
18
TOTAL PERSONNEL & BENEFITS
$0
$0
$169,071
$168,571
$436,590
50 - SUPPLIES
001-1001-419.5200
PERSONNEL SUPPLIES
$0
$0
$0
$0
$300
001-1001-419.5400
OPERATING SUPPLIES
0
0
13,000
2,000
13,000
001-1001-419.5800
OPERATING EQUIPMENT<$5000
0
0
0
0
12,500
TOTAL SUPPLIES
$0
$0
$13,000
$2,000
$25,800
70 - SERVICES
001-1001-419.7400
OPERATING SERVICES
$0
$0
$0
$0
$2,080
001-1001-419.7401
POSTAL/COURIER SERVICES
0
0
0
0
75
001-1001-419.7510
TRAINING
0
0
2,300
2,300
8,270
001-1001-419.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
0
0
2,780
2,780
4,780
001-1001-419.7530
MEMBERSHIPS
0
0
0
0
960
001-1001-419.7800
CONTRACT SERVICES
0
0
3,000
3,000
3,000
TOTAL SERVICES
$0
$0
$8,080
$8,080
$19,165
80 - CAPITAL OUTLAY
001-1001-419.8800
CAPITAL EQUIPMENT
$0
$0
$9,000
$9,000
$0
TOTAL CAPITAL OUTLAY
$0
$0
$9,000
$9,000
$0
1001 - COMMUNICATIONS DEPT
$0
$0
$199,151
$187,651
$481,555
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 297
P>
Departmental Information
Police
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298 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Police
Mission Statement
The Friendswood Police Department is organized, equipped, and trained to provide responsive service
in a community -police partnership. The Department focuses all available resources to promote
community safety, suppress crime, ensure the safe, orderly movement of traffic, and protect the
constitutional rights of all persons.
3 Pillars of the Police Department
Continuity of
Operations
Ensure that the police
department can
consistently deliver services
to the community without
interruption.
8
IntegritySystem
Protect the department's
personnel, infrastructure,
assets, and data to ensure
operational continuity and
financial stability.
Fiscal Year 2024 Accomplishments
l�
Operational
Efficiencies
Identify and implement
opportunities to
improve processes and
enhance safety for the
community and officers.
Friendswood continues to be one of the safest cities in Texas with a crime rate of 6.45 crimes per 1,000
residents as reported in 2023. The City of Friendswood continues to enjoy and has been ranked again
by several entities as one of the Safest Cities in Texas and the United States. Not only is this a testament
to the dedication and hard work of the police department, but the citizens of Friendswood as well. This
is a shared success. The department continues to provide a consistent level of fair and unbiased public
service regardless of the obstacles faced.
The Department actively seeks alternative revenue streams to maintain and improve service levels
to City residents. Grant funding and special partnerships enable the Police Department to finance
programs and services that benefit the community. Current programs and partnerships include the
Crime Victim Assistance program, Bulletproof Vest Partnership, costsharing programswith Clear Creek
Independent School District and Friendswood Independent School District for school safety programs.
The Friendswood Police Department budget is driven by approximately 83% personnel costs and 17%
non -salary expenses. Cuts to our budget mean the potential loss of personnel and the reduction /
elimination of proven programs dealing with quality -of -life issues and the abilityto maintain proactive
police services.
During FY 2024, the Department continued to expand camera coverage to City park facilities and
upgraded Motorola in -car video and body -worn cameras.
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Police
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Current Operations
The purpose of intelligence -led community policing is to provide rapid police services, criminal
investigations, and collaborative problem solving initiatives for the community.
■ First Response -This activity is mandated by Art. 2.13, Code of Criminal Procedure (CCP). Provides
emergency response to 9-1-1 calls, enforce traffic and criminal laws and address problems related
to order maintenance and quality of life. Provide preventative patrol and police services designed
to respond to calls for service and to suppress criminal activity.
■ Traffic Enforcement -Mandated byCh.543 of the Transportation Code.The purpose isto investigate
accidents, analyze collisions, target enforcement efforts, and coordinate multiple agencies to
facilitate traffic management in order to improve traffic safety. Included in this category is the
Commercial Vehicle Inspection program.
■ Detain and House Prisoners -Detain prisoners in locked cells while awaiting a magistrate or
transfer to another jail facility. Fingerprint and photograph prisoners. Inventory, secure and store
prisoners' personal property until release or transfer. Document activities including monitoring
meals, intake, and release of prisoners, secure all fines and bonds collected from prisoners and
deposit them to Municipal Court.
■ Animal Control -Mandated by Ch 10, Friendswood Code of Ordinances. The primary function and
intent of the animal control division is protection of the health, safety, and welfare of the citizens
of the City by controlling the animal population and establishing uniform rules and regulations
for the control and eradication of rabies.
Criminal Investigations
The purpose of criminal investigations is to provide investigative support that requires a particularly
high level of expertise. This service is provided to police officers, victims, external members of the
criminal justice agencies, and the public, to protect victims and the public.
■ Centralized Investigations -This is a core activity mandated by Art. 2.13, CCP. The Department
has pooled its investigative resources into one division that conducts criminal investigations
(homicide, robbery, child abuse, family violence, deviant crimes, forgery and other financial
crimes, juvenile investigations and auto theft); sex offender registration and recovery of stolen
property.
■ Field Support Unit - Identify and target organized criminal activity and groups committing
offenses that display specific patterns. Use a flexible operating schedule to adapt to the needs
of the department and the community in response to known or suspected criminal activity.
Provide targeted enforcement in neighborhoods and other areas affected by crime to suppress
criminal activity and improve safety for residents. Use specialized investigative techniques and
equipment to address known or suspected criminal activity.
■ Forensic Services -These services are critical to the police investigator and to the successful
prosecution of criminal cases. It includes fingerprint identification, crime laboratory, evidence
control, crime scene investigation, and photography and evidence collection.
■ Victim Services -This activity is mandated by Ch. 56, CCP. Provide assistance to crime victims and
provide community education and referral programs related to crime victim issues.
■ Operations Support
Qo Operations support provides intakeand processing of police calls for service. It provides fleet, equipment
W a and facility maintenance services so that police services can be delivered effectively. Information
w resources are also provided along with administrative and fiscal support to police department
a o employees so they can perform their jobs safely and efficiently. In addition, professional development
NZ and training are provided to employees so that they can perform their duties in accordance with
department values. Specialized critical incident management is also included in this functional area.
300 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Police
■ Communications - Mandated by Ch. 77, Health and Safety Code. Serve as primary call taker
for all emergency calls for Police, Fire, and EMS. Take call information and dispatch units to
calls for service. Input information into the computer aided dispatch system. Receive and send
information such as driver license checks, vehicle registrations, and officer location to the field
units as necessary.
■ Emergency Services - Includes the specially trained and equipped teams of officers for tactical
and hostage negotiations support. These highly trained officers are responsible for formulating
and executing action plans to manage critical incidents.
■ Community Partnerships - Assist in crime prevention and problem -solving, work with residents
and businesses to solve problems that lead to crime, and community liaison to improve
communication and understanding of police operations. A program in this category includes
the school resource officers.
■ Administration - Manage all police programs to maximize efficiency and provide effective
delivery of services. Manage the budget for the department, ensuring that the department is
fiscally responsible. Maintain open communication with other departments and governmental
agencies. Coordinate investigation of internal and external complaints of alleged police personnel
misconduct of both sworn officers and civilians. Manage records and provide reports to the
public, other law enforcement agencies, and City Hall. Coordinate special projects and plan for
the future growth of the department in size and service. Coordinate, manage, and research all
existing and new grants available for the department. Prepare and submit grant pre approval
requests to the City Council before applying for grants.
■ Recruitment and Training - The program seeks qualified police officers and non -sworn
applicants, conducts initial screening interviews to determine if basic requirements are satisfied,
tests applicants for basic skills, and compatible behavior traits, and conducts background
investigations. Trains and monitors employees so that the department has highly qualified and
competent staff members to meet the expectations of the public.
■ Internal Affairs -Activity is mandated bySec.143.312, Local Government Code. Includes investigation
of potential policy violations in a timely manner and provides feedback to the public to maintain
trust and confidence in the internal affairs investigations process.
■ Public Information - Coordinate and provide departmental information to the public including
press releases, releases of suspect descriptions, crime alerts, and interact with the public at
community events. Provide copies of recorded events in response to public information or court
requests.
■ Vehicle and Equipment Maintenance - Provide maintenance and support of City vehicles and
equipment for the department to ensure dependable transportation and operations. Manage
fleet and all equipment used for police services on a 24-hour, seven day a week schedule.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 301
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Departmental Information Police
Z 3: Highlights of the Budget
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u � The Fiscal Year 2024 budget for the police department addresses requirements to maintain current
o > operations. The Friendswood Police Department has an authorized strength of67 police officers and a
° total workforce of92 employees. The Department is supported by an annual budget of over 14 million
Z dollars. In 2023, the Department responded to 15,399 calls for service and handled 992 Group A offenses.
The Department issued 5,607 citations and investigated 505 traffic accidents.
The Crime Victim Liaison position has been partially funded by a federal Victims of Crime Act grant
managed by the Governor's office for the past 20+ years. The last application for continued funding
was filed in early2024 and we will hear a funding decision in September 2024. Other grant applications
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U0 The budget includes funding for replacement vehicles from the Vehicle Replacement Fund. Based
F0- on an annual mileage of 25,000 per year, there will be a need to replace six marked patrol vehicles
u and one investigation vehicle. At the time of replacement, each vehicle has over 100,000 miles and/or
g J maintenance costs associated with keeping the vehicle suitable for service are high.
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LL established for police agencies are followed. This will require collaboration as the Department explores
new policing strategies that enable a response more efficiently and effectively to the needs of the
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community.
zQ The budget includes an investment in the quality of our public safety services with the introduction of
z 7 two additional sergeant positions and transition to 12-hour shifts. This model has been shown to reduce
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In FY 2025, the Friendswood Police Department will continue to develop effective programs and
improve training opportunities for all sworn and professional support staff following the changing
needs of our community and the standards of the profession. Our commitment to protecting and
serving our community requires that we properly and efficiently equip, train, and deploy our officers.
This is a substantial investment in time and other resources, but we must provide the level of policing
w Ln that the community expects and deserves. It also serves to keep our officers and our citizens safe,
Z while managing civil liabilities and other risks associated with a department that operates in a high-
w 7 risk environment 24/7. To support the police department's mission, the Department has aligned its
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LU o a Economic Development, Preservation, Partnerships, Public Safety, and Organizational Development.
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302 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Police
The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
budget.
Forces at Work (FAW) included with the FY2024-25 Adopted Budget:
Description
Type
Amount
General Fund
$138,940
12-Hour Shifts + Vehicle
-
-
General Fund
$65,000
Police Policy Accreditation
-
-
General Fund
$91,582
FISD SRO Contract Reduction
-
-
General Fund
$18,534
CCISD School Crossing Guard Agreement
Decision Packages included with the FY2024-25 Adopted Budget:
Description
Type
Amount
General Fund
$0
Temporary Records Specialist, FY25-FY26
-
-
This position is a temporary transfer from the City Attorney office at $89,624
Decision Packages not included with the FY2024-25 Adopted Budget:
Description
Type
Amount
General Fund
$91,858
PD Records Specialist (+1.0 FTE)
-
-
General Fund
$175,829
Animal Control Officer + Vehicle (+1.0 FTE)
-
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 303
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Police
Z 2024-2025 Departmental Goals and Performance Measures
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U 5; Goal #1: Ensure Friendswood is a safe community to work and live in (Focus Areas:1 -
°o'o Communication, 3 - Preservation, 5 - Public Safety, and 6 - Organizational Development)
F a Strategy #1: The Department will provide effective law enforcement services to the citizens of
Z Friendswood by responding quickly and effectively to critical incidents that threaten the safety of
citizens in the City of Friendswood.
■ Method #1: Have officers available to respond to all calls for service 24 hours a day, 365 days a year.
Officers will respond to incidents or threats of active shooter -terrorist and other major threats
to life and property, including hurricanes, natural disasters, hazardous materials incidents, etc.
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U0 the residents of Friendswood.
F■ Method #3: Maintain an excellent training program. Professional training is required to manage
QU risk, preserve lives, protect property, and meet the ever -changing demands of the job and
U o expectations of the community.
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Goal #2: Address and reduce the propensity of crime in Friendswood. (Focus Areas:1 -
Communication, 5- Public Safety, and 6-Organizational Development)
Strategy #1: Deter crime and disorder while addressing the fear they create, through a combination
Q w of law enforcement activities and innovative crime prevention programs.
Z Q ■ Method #1: Develop partnerships with other law enforcement agencies to ensure a team
Z 7 approach to combating current crime trends.
V) ■ Method #2: Seed and apply best practices for investigatory actions.
■ Method #3: Adhere to best practices when dealing with evidentiary protocols.
■ Method #4: Improve applications of technology and related training to meet the demands of
an increasingly sophisticated population as well as to effectively investigate high-tech crimes.
■ Method #5: Work with members of the community in a collaborative effort to solve crimes
w L, regardless of the severity.
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o a Areas:1 - Communication, 3 - Preservation, 5 - Public Safety, and 6 - Organizational Development)
Strategy #1: Respond and address quality of life issues including neighbor disputes, animal
complaints, disturbance of the peace, parking, abandoned vehicles, traffic complaints, etc.
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■ Method #1: Conduct appropriate levels of traffic enforcement, and implement traffic calming
o6 measures to ensure the safe and efficient movement of both vehicular and pedestrian traffic.
Method #2: Utilize community observations, input, and data -gathering to address concerns.
■ Method #3: Utilize neighbor mediation to address various issues and concerns within the
community to provide an equitable and favorable outcome to all involved parties.
• Goal #4: Maintain a diverse workforce. (Focus Areas: 1 - Communication, 5 - Public Safety, and 6 -
• Organizational Development)
Strategy #1: Strive to maintain a diverse workforce that represents the community.
■ Method #1: Recruit the most talented and diverse staff of officers and civilians.
■ Method #2: Maintain a rigorous selection and training program designed to prepare officers
J Z for stressors of policing including but not limited to the following: Use of force, de-escalation,
z firearms proficiencies, less -lethal weapons systems, first -aid, fair and impartial policing, criminal
7 7 procedure, ethics, dealing with mental health and risk management.
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a o ■ Method #3: Broaden recruiting and advertising activities to attract the most qualified candidates.
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304 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information Police
Goal #5: Seekto discuss, address, and solve issues that are important to members of the community.
(Focus Areas: I - Communication, 3 - Preservation, 5 - Public Safety, and 6 - Organizational o _Z
Development) p o
Strategy #1: Partner with community stakeholders to address various issues and concerns of the -< C
community as a whole. � o
■ Method #1: Build continuous trust, transparency, and accountability. Z
■ Method #2: Work with various community groups to ensure that all members of our community
feel as though they are being treated fairly, especially those in our minority communities.
Goal #6: Communicate effectively with the community. (Focus Areas: I - Communication, 5 - Public
Safety, and 6 -Organizational Development)
Strategy #1: Provide the community with accurate and relevant information promptly as it pertains
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to matters of public safety.
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■ Method #1: Work directlywith our professional staff, City Administration, local, State, and Federal
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■ Method #2: Utilize technology that best facilitates these types of communication when needed.
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Supports the City's Strategic Goals: m
1-Communication, 5-Public Safety, and 6-Organizational Development
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FY22
FY23
FY24
FY24
FY25
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Police Department
Actual
Actual
Budget
Forecast
Adopted
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Inputs
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Total # of full time sworn peace officer positions*
65
66
67
67
67
Total # of full time equivalents in Police Dept
90.38
90.40
92.00
91.00
89.60
Department Expenditures
$12,651,787
$13,353,589
$14,297,533
$14,250,169
$14,929,725
Outputs
Total # of Arrests
1,051
840
1,000
1,000
1,000
# of Police Calls for Service
16,227
15,399
17,000
24,500
24,500
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# of Domestic Animals Impounded
376
294
400
350
350
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Measures of Effectiveness
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Crime Rate
6.27
6.45
10.0
10.0
10.0
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# of Traffic Accidents
496
505
465
400
400
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# of Animal Adoptions
195
152
180
150
150
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Measures of Efficiency
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Average Response Time
7:50
6:30
8:00
8:00
8:00
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#minutes from request to arrival — Priority 1
4:43
4:44
5:00
5:00
5:00
Monthly Operating Costs
$1,054,316
$1,112,799
$1,191,461
$1,187,514
$1,244,144
Department Expenditures per Capita
$299.90
$313.05
$335.18
$331.25
$347.04
;
*1.56 officers per 1000 residents required by Council directive as of November 2022
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 305
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Departmental Information Police
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Department Summary
Expenditure by Division
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FY24
FY24
FY24
FY25
% Change in
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Original
Amended
Year End
Adopted
Budget from
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Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
POLICE/ADMINISTRATION
$1,304,424
$1,213,106
$1,403,094
$1,333,768
$1,278,477
5.4%
POLICE/CO M M U N I CATIONS
1,249,696
1,401,339
1,448,848
1,405,142
1,552,228
10.8%
PATROL
8,046,195
8,662,361
8,721,578
8,723,539
9,196,943
6.2%
PATROL -DOT PROGRAM
137,758
143,542
145,326
153,644
162,523
13.2%
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CRIMINAL INVESTIGATIONS
2,123,181
2,368,886
2,335,212
2,135,103
2,189,010
-7.6%
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ANIMALCONTROL
492,335
508,299
508,709
498,973
550,544
8.3%
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DEPARTMENT TOTAL
$13,353,589
$14,297,533
$14,562,767
$14,250,169
$14,929,725
4.4%
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Expenditure by Classification
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FY24
FY24
FY25
% Change in
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Amended
Year End
Adopted
Budget from
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Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
PERSONNEL&BENEFITS
$11,233,405
$12,022,448
$11,934,534
$11,800,819
$12,355,584
2.8%
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SUPPLIES
461,121
537,850
565,517
532,154
567,850
5.6%
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MAINTENANCE
340,578
533,457
580,747
451,376
494,250
-7.3%
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SERVICES
1,224,428
1,203,778
1,353,074
1,336,925
1,418,816
17.9%
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CAPITAL OUTLAY
94,057
0
128,895
128,895
93,225
0.0%
CLASSIFICATION TOTAL
$13,353,589
$14,297,533
$14,562,767
$14,250,169
$14,929,725
4.4%
Full -Time Equivalents by Division
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
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ADMINISTRATION
5.00
5.00
5.00
5.00
5.00
0.0%
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COMMUNICATIONS
14.60
14.60
14.60
14.60
15.60
6.8%
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PATROL
50.80
52.40
53.40
54.40
52.00
-0.8%
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DOT PATROL
1.00
1.00
1.00
1.00
1.00
0.0%
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CRIMINAL INVESTIGATIONS
15.00
15.00
13.00
12.00
12.00
-20.0%
ANIMALCONTROL
4.00
4.00
4.00
4.00
4.00
0.0%
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PERSONNEL TOTAL
90.40
92.00
91.00
91.00
89.60
-2.6%
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306 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Police
2101 - Police/Administration
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FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
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Account Number
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Actual
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Estimate
Budget
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40 - PERSONNEL & BENEFITS
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001-2101-421.4110
FULLTIME SALARIES & WAGES
$676,529
$689,760
$689,760
$689,759
$683,398
001-2101-421.4130
OVERTIME PAY
15,655
17,183
17,183
20,592
17,890
001-2101-421.4131
HOLIDAY HRS WORKED
2,239
4,595
4,595
4,500
4,781
001-2101-421.4143
LONGEVITY PAY
7,565
7,865
7,865
7,737
7,875
001-2101-421.4145
INCENTIVE -CERTIFICATE PAY
20,100
20,275
20,275
19,900
20,700
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001-2101-421.4149
CELL PHONE ALLOWANCE
844
840
840
840
840
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001-2101-421.4190
TERMINATION PAYOUTS
0
0
0
22,700
0
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001-2101-421.4710
SOCIAL SECURITY/MEDICARE
51,312
52,290
52,290
52,377
53,129
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001-2101-421.4720
TMRS RETIREMENT
119,894
127,258
127,258
123,164
122,789
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001-2101-421.4810
HEALTH/DENTAL INSURANCE
61,211
74,886
74,886
66,249
81,185
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001-2101-421.4820
LIFE INSURANCE
1,903
2,136
2,136
1,852
2,122
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001-2101-421.4830
DISABILITY INSURANCE
2,455
3,110
3,110
2,709
3,105
001-2101-421.4840
WORKERS COMP INSURANCE
7,748
7,725
7,725
7,891
9,934
001-2101-421.4850
EAP SERVICES
289
291
291
259
263
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001-2101-421.4890
FLEX PLAN ADMINISTRATION
200
200
200
97
93
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TOTAL PERSONNEL & BENEFITS
$967,944
$1,008,414
$1,008,414
$1,020,626
$1,008,104
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50 - SUPPLIES
vmi r
001-2101-421.5200
PERSONNEL SUPPLIES
$2,996
$2,500
$2,500
$472
$2,500
001-2101-421.5301
FUEL
8,692
8,510
8,510
8,510
8,510
001-2101-421.5400
OPERATING SUPPLIES
10,263
17,000
17,000
12,000
18,750
001-2101-421.5800
OPERATING EQUIPMENT<$5000
6,212
2,500
22,840
22,840
2,500
TOTAL SUPPLIES
$28,163
$30,510
$50,850
$43,822
$32,260
60 - MAINTENANCE
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001-2101-421.6300
VEHICLE MAINTENANCE
$3,380
$16,500
$16,500
$7,000
$16,500
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001-2101-421.6600
FACILITY MAINTENANCE
6,501
11,000
19,000
9,000
13,000
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001-2101-421.6620
CONTINGENCY
0
54,207
54,207
0
20,000
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TOTAL MAINTENANCE
$9,881
$81,707
$89,707
$16,000
$49,500
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70 - SERVICES
m
001-2101-421.7140
CONSULTING SERVICES
$5,000
$16,250
$16,250
$16,250
$29,250
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001-2101-421.7311
VEHICLE INSURANCE
1,837
2,380
2,380
2,380
3,971
001-2101-421.7322
LAW ENFORCEMENT
1,997
2,700
2,700
2,697
2,705
001-2101-421.7400
OPERATING SERVICES
1,291
5,655
11,684
11,684
10,690
001-2101-421.7401
POSTAL/COURIER SERVICES
315
1,100
1,100
500
1,100
001-2101-421.7510
TRAINING
922
1,550
1,350
1,350
3,875
001-2101-421.7520
TRAVEL EXPENSES &
•
REIMBURSEMENTS
1,114
1,430
3,130
3,130
3,950
001-2101-421.7530
MEMBERSHIPS
0
0
0
0
852
001-2101-421.7540
PUBLICATIONS
0
200
200
0
200
001-2101-421.7612
TELEPHONE/COMMUNICATIONS
42,908
50,320
50,320
50,320
56,130
001-2101-421.7710
SOFTWARE LICENSE FEES
0
0
0
0
65,000
001-2101-421.7800
CONTRACT SERVICES
197,121
0
118,800
118,800
0
Ln
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001-2101-421.7830
RENTAL
281
3,000
2,000
2,000
3,000
3 m
001-2101-421.7831
VEHICLE LEASE -INTERNAL
12,590
7,890
7,890
7,890
7,890
i m
TOTAL SERVICES
$265,376
$92,475
$217,804
$217,001
$188,613
Oz D
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 307
P>
Departmental Information Police
w
2101 - Police/Administration
(continued)
0
U
FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
Z
80 - CAPITAL OUTLAY
001-2101-421.8800 CAPITAL EQUIPMENT
$33,060
$0
$36,319
$36,319
$0
TOTAL CAPITAL OUTLAY
$33,060
$0
$36,319
$36,319
$0
2101 - POLICE/ADMINISTRATION
$1,304,424
$1,213,106
$1,403,094
$1,333,768
$1,2782477
308 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Police
2110 - Police/Communications
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-2110-421.4110
FULLTIME SALARIES & WAGES
$688,824
$744,964
$744,964
$775,753
$877,199
001-2110-421.4130
OVERTIME PAY
115,827
89,463
89,463
89,463
94,618
001-2110-421.4131
HOLIDAY HRS WORKED
27,746
28,638
28,638
28,638
29,787
001-2110-421.4143
LONGEVITY PAY
6,724
5,390
5,390
5,270
6,345
001-2110-421.4145
INCENTIVE -CERTIFICATE PAY
24,975
28,150
28,150
28,150
31,450
001-2110-421.4149
CELL PHONE ALLOWANCE
702
840
840
840
840
001-2110-421.4190
TERMINATION PAYOUTS
700
0
0
0
0
001-2110-421.4220
PART-TIME WAGES W/O BENEFITS
20,722
88,824
88,824
20,527
46,061
001-2110-421.4710
SOCIAL SECURITY/MEDICARE
65,022
73,251
73,251
73,250
80,502
001-2110-421.4720
TMRS RETIREMENT
143,560
154,226
154,226
154,266
173,669
001-2110-421.4810
HEALTH/DENTAL INSURANCE
104,034
115,456
115,456
115,455
130,609
001-2110-421.4820
LIFE INSURANCE
1,946
2,589
2,589
2,588
3,000
001-2110-421.4830
DISABILITY INSURANCE
2,848
3,767
3,767
3,767
4,389
001-2110-421.4840
WORKERS COMP INSURANCE
1,122
1,998
1,998
1,997
1,665
001-2110-421.4850
EAP SERVICES
716
756
756
755
789
001-2110-421.4890
FLEX PLAN ADMINISTRATION
750
742
742
741
405
TOTAL PERSONNEL & BENEFITS
$1,206,218
$1,339,054
$1,339,054
$1,301,460
$1,481,328
50 - SUPPLIES
001-2110-421.5200
PERSONNEL SUPPLIES
$2,148
$6,600
$6,968
$6,600
$6,600
001-2110-421.5400
OPERATING SUPPLIES
2,103
2,700
2,700
2,700
2,700
001-2110-421.5800
OPERATING EQUIPMENT<$5000
1,438
3,000
3,000
3,000
3,000
TOTAL SUPPLIES
$5,689
$12,300
$12,668
$12,300
$12,300
60 - MAINTENANCE
001-2110-421.6800
EQUIPMENT MAINTENANCE
$25,025
$25,000
$72,100
$72,100
$26,500
TOTAL MAINTENANCE
$25,025
$25,000
$72,100
$72,100
$26,500
70 - SERVICES
001-2110-421.7212
MEDICAL EXAMINATIONS
$1,500
$1,000
$1,000
$1,000
$1,200
001-2110-421.7350
SURETY BONDS
355
400
400
400
400
001-2110-421.7400
OPERATING SERVICES
3,935
7,720
7,761
7,760
10,070
001-2110-421.7401
POSTAL/COURIER SERVICES
0
Soo
Soo
0
500
001-2110-421.7510
TRAINING
4,198
9,675
8,675
5,822
14,110
001-2110-421.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
1,573
2,100
3,100
3,100
4,600
001-2110-421.7530
MEMBERSHIPS
322
1,220
1,220
1,200
1,220
001-2110-421.7611
ELECTRICITY
881
2,370
2,370
0
0
TOTAL SERVICES
$12,764
$24,985
$25,026
$19,282
$32,100
2110 - POLICE/COMMUNICATIONS $1,249,696 $1,401,339 $1,448,848 $1,405,142 $1,552,228
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Departmental Information Police
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2120 - Patrol
0
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FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
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40 - PERSONNEL & BENEFITS
001-2120-421.4110
FULLTIME SALARIES & WAGES
$3,906,280
$4,177,489
$4,129,904
$4,129,903
$4,539,475
001-2120-421.4130
OVERTIME PAY
545,413
532,548
532,548
532,547
553,866
001-2120-421.4131
HOLIDAY HRS WORKED
135,437
131,716
131,716
189,456
136,974
001-2120-421.4132
FACI LITY SECU RITY OVERTI M E PAY
41,236
36,952
36,952
36,952
38,440
w LO
001-2120-421.4143
LONGEVITY PAY
22,999
25,060
25,060
24,913
27,010
FU
001-2120-421.4145
INCENTIVE -CERTIFICATE PAY
188,183
211,525
211,525
211,525
211,160
D a
001-2120-421.4146
SIGNING BONUSES
0
0
0
7,500
0
N °6
001-2120-421.4149
CELL PHONE ALLOWANCE
3,727
3,780
3,780
3,780
4,200
Q J
001-2120-421.4190
TERMINATION PAYOUTS
2,511
0
0
4,333
0
z a
001-2120-421.4220
PART-TIME WAGES W/O BENEFITS
80,384
96,981
96,981
83,694
0
Q
?
001-2120-421.4710
SOCIAL SECURITY/MEDICARE
360,084
358,498
358,498
372,028
380,641
LL
001-2120-421.4720
TMRS RETIREMENT
803,217
879,712
879,712
879,712
897,214
001-2120-421.4810
HEALTH/DENTAL INSURANCE
552,009
637,380
637,380
617,000
643,251
Q Ln w
001-2120-421.4820
LIFE INSURANCE
10,775
14,765
14,765
13,353
15,896
Z Q
001-2120-421.4830
DISABILITY INSURANCE
15,657
21,484
21,484
19,612
23,250
z_
001-2120-421.4840
WORKERS COMP INSURANCE
51,852
54,972
54,972
54,438
73,370
LL
Ln
001-2120-421.4850
EAP SERVICES
2,800
2,961
2,961
2,961
2,732
001-2120-421.4890
FLEX PLAN ADMINISTRATION
1,910
2,023
2,023
1,169
1,068
TOTAL PERSONNEL & BENEFITS
$6,724,474
$7,187,846
$7,140,261
$7,184,876
$7,548,547
50 - SUPPLIES
001-2120-421.5200
PERSONNEL SUPPLIES
$70,613
$76,000
$82,885
$76,000
$82,100
001-2120-421.5301
FUEL
156,166
175,830
175,830
163,098
178,830
U z
001-2120-421.5400
OPERATING SUPPLIES
38,376
67,900
70,160
70,160
64,050
w001-2120-421.5800
OPERATING EQUIPMENT<$5000
65,344
62,950
59,354
59,354
63,000
F >
TOTAL SUPPLIES
$330,499
$382,680
$388,229
$368,612
$387,980
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60 - MAINTENANCE
=
001-2120-421.6300
VEHICLE MAINTENANCE
$194,847
$166,500
$177,645
$177,645
$182,400
J
F
001-2120-421.6400
OPERATING MAINTENANCE
0
3,000
3,000
1,200
3,000
Q
001-2120-421.6800
EQUIPMENT MAINTENANCE
66,819
181,900
162,945
146,728
155,350
U
os
TOTAL MAINTENANCE
$261,666
$351,400
$343,590
$325,573
$340,750
70 - SERVICES
' •
001-2120-421.7212
MEDICAL EXAMINATIONS
$2,000
$2,250
$2,250
$2,250
$5,000
001-2120-421.7311
VEHICLE INSURANCE
35,733
46,258
45,324
45,324
57,246
001-2120-421.7322
LAW ENFORCEMENT
24,000
32,650
32,650
32,650
33,790
•
001-2120-421.7340
ANIMAL MORTALITY INS
4,481
2,435
2,435
2,434
2,435
001-2120-421.7400
OPERATING SERVICES
20,542
23,600
29,838
26,880
47,800
001-2120-421.7401
POSTAL/COURIER SERVICES
378
1,000
1,000
700
1,000
001-2120-421.7497
RECRUITMENT ADVERTISING
0
600
760
756
2,000
001-2120-421.7498
JUDGMENTS & DAMAGE CLAIMS
4,072
5,500
5,500
4,000
5,500
J Z
001-2120-421.7510
TRAINING
40,929
31,600
38,823
38,823
34,560
Q 0
001-2120-421.7520
TRAVEL EXPENSES &
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REIMBURSEMENTS
5,112
8,300
7,800
7,800
13,000
77
J p
001-2120-421.7530
MEMBERSHIPS
330
1,580
1,580
1,580
1,580
aLL
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310 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Police
2120 - Patrol (continued)
o z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
001-2120-421.7540
PUBLICATIONS
0
0
0
0
500
Oz
001-2120-421.7612
TELEPHONE/COMMUNICATIONS
0
0
0
0
110
001-2120-421.7710
SOFTWARE LICENSE FEES
242
500
4,800
4,543
8,500
001-2120-421.7800
CONTRACT SERVICES
0
0
0
0
18,534
001-2120-421.7830
RENTAL
0
0
0
0
1,800
001-2120-421.7831
VEHICLE LEASE -INTERNAL
547,740
584,162
584,162
584,162
593,086
i v -n
TOTAL SERVICES
$685,559
$740,435
$756,922
$751,902
$826,441
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80 - CAPITAL OUTLAY
nz
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001-2120-421.8300
VEHICLES
$0
$0
$0
$0
$93,225
0
001-2120-421.8800
CAPITAL EQUIPMENT
43,997
0
92,576
92,576
0
m c
TOTAL CAPITAL OUTLAY
$43,997
$0
$92,576
$92,576
$93,225
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2120 - PATROL
$8,046,195
$8,662,361
$8,721,578
$8,723,539
$9,196,943
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2125 - Patrol -Dot Proaram
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-2125-421.4110
FULLTIME SALARIES & WAGES
$75,860
$78,863
$78,863
$78,862
$80,558
001-2125-421.4130
OVERTIME PAY
6,193
1,710
1,710
9,410
1,795
001-2125-421.4131
HOLIDAY HRS WORKED
1,717
0
0
4,705
0
001-2125-421.4143
LONGEVITY PAY
205
265
265
265
325
001-2125-421.4145
INCENTIVE -CERTIFICATE PAY
3,650
3,600
3,600
2,600
3,900
001-2125-421.4710
SOCIAL SECURITY/MEDICARE
6,621
6,370
6,370
7,186
6,529
001-2125-421.4720
TMRS RETIREMENT
14,534
14,511
14,511
15,834
14,454
001-2125-421.4810
HEALTH/DENTAL INSURANCE
7,846
8,224
8,224
7,841
8,701
001-2125-421.4820
LIFE INSURANCE
213
244
244
224
250
001-2125-421.4830
DISABILITY INSURANCE
312
355
355
327
365
001-2125-421.4840
WORKERS COMP INSURANCE
944
900
900
1,015
1,169
001-2125-421.4850
EAP SERVICES
58
58
58
53
53
001-2125-421.4890
FLEX PLAN ADMINISTRATION
22
22
22
8
6
TOTAL PERSONNEL & BENEFITS
$118,175
$115,122
$115,122
$128,330
$118,105
50 - SUPPLIES
001-2125-421.5200
PERSONNEL SUPPLIES
$90
$1,000
$1,000
$1,000
$1,500
001-2125-421.5301
FUEL
4,538
5,060
5,060
5,060
5,060
001-2125-421.5400
OPERATING SUPPLIES
1,303
2,750
2,750
1,900
3,500
001-2125-421.5800
OPERATING EQUIPMENT<$5000
0
1,500
1,500
1,000
1,500
TOTAL SUPPLIES
$5,931
$10,310
$10,310
$8,960
$11,560
60 - MAINTENANCE
001-2125-421.6300
VEHICLE MAINTENANCE
$4,884
$4,850
$4,850
$3,500
$5,500
TOTAL MAINTENANCE
$4,884
$4,850
$4,850
$3,500
$5,500
70 - SERVICES
001-2125-421.7311
VEHICLE INSURANCE
$0
$0
$934
$934
$1,230
001-2125-421.7400
OPERATING SERVICES
206
800
800
700
1,500
001-2125-421.7510
TRAINING
0
250
250
250
750
001-2125-421.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
42
3,090
3,090
1,000
3,090
001-2125-421.7530
MEMBERSHIPS
0
600
600
600
600
001-2125-421.7612
TELEPHONE/COMMUNICATIONS
0
0
850
850
900
001-2125-421.7831
VEHICLE LEASE -INTERNAL
8,520
8,520
8,520
8,520
19,288
TOTAL SERVICES
$8,768
$13,260
$15,044
$12,854
$27,358
2125 - PATROL -DOT PROGRAM
$137,758
$143,542
$145,326
$153,644
$162,523
312 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Police
2130 - Criminal Investiaations
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-2130-421.4110
FULLTIME SALARIES & WAGES
$1,218,091
$1,247,291
$1,218,648
$1,179,046
$1,112,469
001-2130-421.4130
OVERTIME PAY
54,264
125,988
125,988
54,882
131,047
001-2130-421.4131
HOLIDAY HRS WORKED
994
5,728
5,728
2,232
5,949
001-2130-421.4143
LONGEVITY PAY
12,604
12,775
12,775
12,765
12,510
001-2130-421.4145
INCENTIVE -CERTIFICATE PAY
46,775
48,300
48,300
48,300
40,500
001-2130-421.4149
CELL PHONE ALLOWANCE
5,129
5,280
4,780
4,780
4,080
001-2130-421.4150
CLOTHING ALLOWANCE
7,308
7,200
7,200
7,200
6,400
001-2130-421.4190
TERMINATION PAYOUTS
2,682
0
0
0
0
001-2130-421.4710
SOCIAL SECURITY/MEDICARE
99,150
107,571
105,306
95,631
96,540
001-2130-421.4720
TMRS RETIREMENT
223,567
249,623
244,254
216,545
219,198
001-2130-421.4810
HEALTH/DENTAL INSURANCE
141,710
150,437
147,181
136,592
144,387
001-2130-421.4820
LIFE INSURANCE
3,354
4,190
4,089
3,314
3,788
001-2130-421.4830
DISABILITY INSURANCE
4,920
6,099
5,977
4,849
5,541
001-2130-421.4840
WORKERS COMP INSURANCE
12,155
13,190
13,161
11,678
15,597
001-2130-421.4850
EAP SERVICES
789
813
786
693
631
001-2130-421.4890
FLEX PLAN ADMINISTRATION
478
487
470
186
135
TOTAL PERSONNEL & BENEFITS
$1,833,970
$1,984,972
$1,944,643
$1,778,693
$1,798,772
crii r
SO - SUPPLIES
001-2130-421.5200
PERSONNEL SUPPLIES
$3,192
$7,500
$7,500
$5,000
$8,250
001-2130-421.5301
FUEL
30,602
37,550
37,550
37,550
37,550
001-2130-421.5400
OPERATING SUPPLIES
13,408
15,500
15,500
14,000
18,000
001-2130-421.5800
OPERATING EQUIPMENT<$5000
7,546
7,750
7,750
7,750
9,500
TOTAL SUPPLIES
$54,748
$68,300
$68,300
$64,300
$73,300
n 0
60 - MAINTENANCE
v W
001-2130-421.6300
VEHICLE MAINTENANCE
$30,847
$56,000
$56,000
$24,620
$51,500
A
001-2130-421.6800
EQUIPMENT MAINTENANCE
2,350
2,500
2,500
2,583
4,000
I
TOTAL MAINTENANCE
$33,197
$58,500
$58,500
$27,203
$55,500
m
z
70 - SERVICES
m
001-2130-421.7311
VEHICLE INSURANCE
$12,421
$16,080
$16,080
$16,080
$17,980
Z
001-2130-421.7322
LAW ENFORCEMENT
5,990
8,100
8,100
8,100
8,110
001-2130-421.7400
OPERATING SERVICES
78,999
92,050
98,130
98,130
101,250
001-2130-421.7401
POSTAL/COURIER SERVICES
321
Soo
Soo
450
Soo
M
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001-2130-421.7510
TRAINING
5,817
8,845
8,845
8,845
7,625
0 .
001-2130-421.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
1,195
7,067
7,067
7,067
6,740
•
001-2130-421.7530
MEMBERSHIPS
1,740
1,810
1,810
1,810
1,810
001-2130-421.7612
TELEPHONE/COMMUNICATIONS
6,023
11,500
11,500
11,500
13,000
001-2130-421.7710
SOFTWARE LICENSE FEES
3,000
3,000
3,575
4,763
5,100
001-2130-421.7831
VEHICLE LEASE -INTERNAL
68,760
108,162
108,162
108,162
99,323
TOTAL SERVICES
$184,266
$257,114
$263,769
$264,907
$261,438
80 - CAPITAL OUTLAY
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001 2130-421.8300
VEHICLES
$17,000
$0
$0
$0
$0
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TOTAL CAPITAL OUTLAY
$17,000
$0
$0
$0
$0
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2130 - CRIMINAL INVESTIGATIONS
$2,123,181
$2,368,886
$2,335,212
$2,135,103
$2,189,010
Oz D
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 313
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Departmental Information Police
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2150 - Animal Control
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FY24
FY24
FY24
FY25
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FY23
Original
Amended
Year End
Adopted
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Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
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40 - PERSONNEL & BENEFITS
001-2150-441.4110
FULLTIME SALARIES & WAGES
$218,940
$237,293
$237,293
$223,939
$245,783
001-2150-441.4130
OVERTIME PAY
41,195
27,484
27,484
41,487
28,598
001-2150-441.4131
HOLIDAY HRS WORKED
112
1,133
1,133
200
1,168
001-2150-441.4143
LONGEVITY PAY
2,624
2,235
2,235
2,275
1,925
w LO
001-2150-441.4145
INCENTIVE -CERTIFICATE PAY
1,950
1,500
1,500
2,100
2,100
FU
001-2150-441.4149
CELL PHONE ALLOWANCE
1,338
1,260
1,260
1,260
1,260
D a
001-2150-441.4190
TERMINATION PAYOUTS
3,315
0
0
4,178
0
N °6
001-2150-441.4710
SOCIAL SECURITY/MEDICARE
19,089
19,508
19,508
20,052
20,202
Q -,
001-2150-441.4720
TMRS RETIREMENT
44,688
46,555
46,555
46,722
46,885
z a
001-2150-441.4810
HEALTH/DENTAL INSURANCE
43,248
43,503
43,503
38,421
45,437
Q
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001-2150-441.4820
LIFE INSURANCE
601
781
781
629
810
LL
001-2150-441.4830
DISABILITY INSURANCE
890
1,137
1,137
920
1,185
001-2150-441.4840
WORKERS COMP INSURANCE
4,128
4,148
4,148
4,295
5,015
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001-2150-441.4850
EAP SERVICES
218
232
232
195
210
Z Q
001-2150-441.4890
FLEX PLAN ADMINISTRATION
288
271
271
161
150
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TOTAL PERSONNEL & BENEFITS
$382,624
$387,040
$387,040
$386,834
$400,728
W
50 - SUPPLIES
001-2150-441.5200
PERSONNEL SUPPLIES
$1,047
$2,000
$2,000
$2,000
$3,000
001-2150-441.5301
FUEL
6,085
10,250
10,250
9,250
10,250
001-2150-441.5400
OPERATING SUPPLIES
25,144
18,500
18,910
18,910
33,500
001-2150-441.5800
OPERATING EQUIPMENT<$5000
3,815
3,000
4,000
4,000
3,700
TOTAL SUPPLIES
$36,091
$33,750
$35,160
$34,160
$50,450
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60 - MAINTENANCE
w001-2150-441.6300
VEHICLE MAINTENANCE
$5,925
$12,000
$12,000
$7,000
$16,500
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TOTAL MAINTENANCE
$5,925
$12,000
$12,000
$7,000
$16,500
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70 - SERVICES
=
001-2150-441.7212
MEDICAL EXAMINATIONS
$350
$1,800
$800
$800
$1,800
J
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001-2150-441.7311
VEHICLE INSURANCE
1,752
2,269
2,269
2,269
2,536
Q
001-2150-441.7400
OPERATING SERVICES
7,265
11,380
11,380
9,000
13,780
U
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001-2150-441.7410
ADOPTION RELATED SERVICES
33,809
32,500
32,500
32,500
35,000
001-2150-441.7498
JUDGMENTS & DAMAGE CLAIMS
0
Soo
Soo
0
Soo
' •
001-2150-441.7510
TRAINING
1,471
3,400
3,400
3,400
4,400
001-2150-441.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
3,255
3,100
3,100
3,100
4,100
001-2150-441.7530
MEMBERSHIPS
100
200
200
200
200
•
001-2150-441.7802
CREDIT CARD FEES
333
1,000
1,000
350
1,000
001-2150-441.7831
VEHICLE LEASE -INTERNAL
19,360
19,360
19,360
19,360
19,550
TOTAL SERVICES
$67,695
$75,509
$74,509
$70,979
$82,866
2150 - ANIMAL CONTROL
$492,335
$508,299
$508,709
$498,973
$550,544
314 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
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Emergency Services
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 315
rtmental Information
Emergency Services
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Mission Statement
To provide efficient, effective, and professional fire and life safety services, emergency management,
and emergency medical services to the Friendswood community.
2 Pillars of Emergency Services
Maintain systems, plans,
equipment, and training to
ensure staff can provide
efficient, effective, and
professional services to the
community.
Administrative Division
Operational
Efficiencies
Identify opportunities to
improve administrative and
operational processes internally
and externally.
The Department of Emergency Services (DES) Administrative Division directs and coordinates three
operational divisions: Fire Prevention and Investigation, Emergency Management, and Emergency
Medical Services. In addition, the Division serves as the contract administrator for fire suppression and
emergency billing.
The Administrative Division consists of the Director of Emergency Services and the Administrative
Assistant to the Director.
2 Pillars of Fire Prevention
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Education
Capitalize on opportunities to
educate stakeholders on
federal, state, and local laws,
regulations, and adopted codes
to prevent loss of life, injury,
economic loss, and
environmental harm.
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Integrity
Apply federal, state, and local
laws, regulations, and adopted
codes in a fair and equitable
manner during fire prevention
activities and fire, explosion,
and environmental
investigations.
316
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Emeraencv Services
Fire Marshal's Office (Fire Prevention and Investigation Division)
The Fire Marshal's Office (FMO) enforces the fire and life safety codes as adopted by City Council. This
includes annual fire and life safety inspections of commercial, industrial, educational, and multi -family
residential occupancies, reviews of new building and site plans, and design approval of fire alarm and
sprinkler systems. FMO provides fire and life safety education programs by request.
In addition, the FMO investigates fires, hazardous materials incidents, and environmental incidents.
These investigations include determination of origin and cause. Criminal charges are pursued when
appropriate. Citations may be issued for fire and life safety code violations, including illegal use of
fireworks and fire lane violations.
2 Pillars of the Office of Emergency Management
Conduct a systematic process in
the development of executable
strategic, operational, and/or
tactical -level approaches to
prevent, protect against,
mitigate, respond to, recover
from, any threat or hazard.
Enhance and maintain a unified
and coordinated operational
structure and process before,
during, and after incidents,
emergencies, and disasters that
integrates stakeholders and
supports the execution of
operational objectives.
Office of Emergency Management (Emergency Management Division)
The Office of Emergency Management (OEM) manages the emergency management program for
the City. Before, during, and after disasters, OEM coordinates with local, state, and federal response
and recovery partners. This includes maintaining pre -disaster contracts for debris removal, debris
monitoring, logistics, catering, and mass notifications and managing pre -disaster, public assistance,
mitigation, and homeland security grants.
OEM maintains, exercises, and implements the City's Comprehensive Emergency Operations Plan
(EOP), Debris Management Plan, Pandemic Plan, and the Continuity of Operations Plan (COOP). The
OEM participates in regional planning efforts, including the Galveston County Hazard Mitigation Plan
and the Harris County Multi -Hazard Mitigation Action Plan.
To maintain compliance with the National Incident Management System (NIMS), OEM staff members
develop, deliver, and facilitate training courses for emergency management operations and response
procedures for all citystaff members and elected off icials.OEM also develops and provides preparedness
materials and presentations for the public by request.
In accordance with state law and city ordinance, the Emergency Management Director is the Mayor.
The Mayor has appointed the Director of Emergency Services to serve as the Emergency Management
Coordinator.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 317
rtmental Information
Emeraencv Services
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2 Pillars of Emergency Medical Services
Provide educational programs
promoting health and safety to
members of the public and
vulnerable populations.
Customer Service
Provide timely, efficient, and
courteous pre -hospital
treatment, triage, and transport
services to individuals with
medical needs.
Emergency Medical Services Division (Emergency Medical Services)
The Emergency Medical Services' (EMS) transition from a division of the Friendswood Volunteer Fire
Department to a division ofthe City's Department of Emergency Services will be complete on October
1, 2024, at 12:01 a.m.
Emergency Medical Services (EMS) provides rapid pre -hospital care in accordance with Texas
Department of State Health Services (TDSHS) requirements for emergency medical providers. EMS
operates two - 24/7 staffed ambulances, from Fire Stations #1 and #4. EMS staff triage, treat, and
transport patients to appropriate medical facilities for further care. In addition, EMS provides public
education programs to promote first aid, life safety, and public health in the community.
EMS staffing consists of the Chief of Emergency Medical Services, one Administrative Assistant, three
Captains, six Paramedic Ils, and six Paramedic I full-time equivalents (FTEs).
Contract Services
Contract administration includes capital planning, capital purchasing, inventory management,
emergency access system management, communication system management, contract renewals,
short- and long- term financial planning, inquiry resolution, and coordination meetings.
Fire Suppression
The Friendswood Volunteer Fire Department (FVFD) Inc. is the contractor for fire suppression. The
FVFD is responsible for responding to fire related calls, vehicle accidents, and medical first response.
The FVFD operates and manages equipment and volunteer personnel for four fire stations, including
a paid part-time day crew from Fire Station #1.
Medical Billing
Emergicon Emergency Medical Billing is the contractor for invoicing and collecting revenue for the
City's ambulance fees. Emergicon remits the revenue collected net of the 6% contracted collection
fee.
318
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
W
,artmental Information Emergency Services
FVFD Contract Services
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
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Inputs
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Fire Contract Service Expenditures
$1,140,000
$1,225,308
$1,297,303
$1,297,303
$1,113,518
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EMS Contract Service Expenditures
1,718,832
1,718,832
1,022,840
1,022,840
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EMS Billings*
(900,000)
(900,000)
(900,000)
(900,000)
0
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Outputs - Fire
# of Fire Incidents
715
965
800
850
800
Outputs - EMS
# of EMS Incidents 3,743 3,743 3,750 3,675 3,875 v „
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# of EMS Transports 1,932 1,932 2,175 2,205 2,325
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Measures of Efficiency
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Net Division expenditures per capita $46.43 $47.92 $33.29 $33.01 $25.88
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*Quarterly payments of the contract amount were reduced by the total estimated revenue FVFD received from EMS Billings.
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Accomplishments in Fiscal Year 2024 as of April 30, 2024
► Completed 488 annual fire and life safety inspections of commercial, industrial, educational, and
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multi -family residential occupancies.
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► Completed demolition of eight Deepwood properties under Community Development Block Grant-
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Disaster Recovery (CDBG-DR).
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► Completed transfer of the 3.3074-acre Frenchman's Creek Homeowners Association property to
the City as a donation.
► Completed transfer of the three Galveston County Frenchman's Creek properties to the City.
Galveston County completed the acquisitions and building demolitions prior to the transfer by
Interlocal Agreement.
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► Instructed and informed the public in aspects of fire safety and prevention, along with emergency
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preparedness training, and EMS through awareness and education programs. Provided a total of
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10 public education classes with 619 attendees.
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► Reviewed, updated, and submitted 1 Annex of the City's Emergency Operation Plan (EOP) to the
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state.
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► EMS received their Texas Department of State Health Services Provider License which allows them
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to operate an ambulance in the State of Texas.
► EMS Chief Lisa Camp was awarded a Vanguard Award bythe American Ambulance Association for
her achievements as a woman trailblazer in the EMS community.
Grants:
P. 2017 Community Development Block Grant - Disaster Recovery (CDBG-DR). The City was awarded
$2,762,650 for Galveston County Acquisitions. Following a last payment request, the project will
proceed with closeout.
P. 2017 FEMA Public Assistance. The City continues to recover from Hurricane Harvey. An improved
work amendment request for the Lift Station 1 & 17 project was submitted to TDEM in February 2024.
Many of the small lift station projects are ongoing.
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► 2023 Urban Area Security Initiative (UASI) awarded the City $7,989 in FY2024 to fund EMS training
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equipment for the Tactical Combat Casualty Care (TCCC) course. As of April 2024, equipment was
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transferred to EMS and the grant was closed.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 319
rtmental Information
Emeraencv Services
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Highlights of the Budget
The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
" W budget.
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z Forces at Work (FAW) included with the FY2024-25 Adopted Budget:
Description Type Amount
General Fund $1,937,772
EMS Onboarding
N General Fund-$183,786
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F .6 EMS Contract Elimination
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Q J Decision Packages not included with the FY2024-25 Adopted Budget:
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Q a Description Type Amount
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LL General Fund $194,467
Full-time Paramedic Conversion (+3.0 FTE) -
General Fund 223,728
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Q W Deputy Fire Marshal II + Vehicle (+1.0 FTE) -
U FY
z2024-2025 Departmental Goals and Performance Measures
`) Major Departmental Goals:
P. Maintain the Class 3 Public Protection Classification (PPC®) rating from the Insurance Services
Office (ISO) that the City has held since 2003.
P. Conduct thorough annual fire and life safety inspections of commercial, industrial, educational, and
multi -family residential occupancies.
u z ► Participate in the Design Review Committee (DRC) meetings to address developer and contractor
wquestions during the conceptual stages of the development process.
mo P.Review and complete all submitted plan reviews within two working days.
o ► Instruct, educate, and inform the public in aspects of fire safety and prevention, along with
Q emergency preparedness training, through awareness and educational programs.
Q► Review or update the emergency preparedness planning documents within a five-year cycle per
U FEMA and Texas Department of Emergency Management (TDEM) guidelines.
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► Maintain state and federal mandated continuing education training requirements for employees.
• ► Review and update the city's Continuity of Operations Plan (COOP).
► Complete the closeout of the CDBG-DR acquisitions project.
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320 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
U
Departmental Information Emergency Services
Supports the City's Strategic Goals:
1-Communication, 4-Partnerships, 5- Public Safety, and 6-Organizational Development
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FY23
FY24
FY24
FY25
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Department of Emergency Services
Actual
Actual
Budget
Forecast
Adopted
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Inputs
Administrative Division
# offull time equivalents
6.2
6.4
7.4
7.4
2.0
Division Expenditures
$1,066,479
$1,149,945
$1,396,739
$1,366,590
$629,151
Fire Prevention Division
# offull time equivalents
6.2
0.0
0.0
0.1
3.5
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Division Expenditures
$0
$0
$0
$0
$611,205
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Emergency Management Division
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# offull time equivalents
1.0
1.0
1.0
1.0
2.0
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Division Expenditures
$168,246
$186,527
$197,664
$191,273
$395,046
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Emergency Medical Services Division (including FVFD Contract)
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0.0
0.0
0.0
0.0
0.0
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Division Expenditures
$1,718,832
$2,040,405
$2,320,143
$2,526,719
$4,076,523
Outputs
#of Total of All Inspections Conducted
1,315
983
1,300
980
1,100
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# of Building Plans Reviewed
402
324
400
380
400
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# of DRC's Meetings Attended
33
41
35
30
35
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# of Life Safety/Fire Code Complaints Investigated
7
7
10
10
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# of Fire Origin & Cause Investigations
7
6
8
6
6
# of Educational Classes Presented
16
16
1
20
30
# of Instructional Staff Hours
67
117
55
90
140
Annual total hours ofall FMO/OEM stafftraining attended
912
887
850
850
1410
# of EOP, Supplemental Annexes & Planning Document Reviews
Conducted and Submitted
5
5
5
3
5
# of EMS Incidents
3743
3234
3750
3600
3700
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# of EMS Transports
1932
1994
2175
2100
2250
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Average Daily Calls
8
9
10
10
10
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Mutual Aid Received
98
67
0
65
75
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Measures of Effectiveness
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%ofcitystaffinNIMScompliance
84%
84%
90%
90%
90%
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%of Commercial Businesses inspected annually
75%
70%
85%
65%
75%
3
%of Building Plans reviewed in 48 hours
99%
99%
99%
99%
99%
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%of annual training met based on the average minimum requirement of
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450 hours per year
100%
100%
100%
100%
100%
Maintained Advanced Level of Emergency Preparedness by reviewing
2 0
and updating the EOP & annexes (% approved by State)
100%
N/A
N/A
N/A
N/A
•
Maintained Emergency Management Plan Currency by reviewing and
•
updating the EOP & annexes (%approved by State)
N/A
100%
100%
100%
100%
Measures of Efficiency - Division expenditures per capita
•
Administrative Division
$25.28
$26.96
$32.74
$31.77
$14.62
Fire Prevention Division
$0.00
$0.00
$0.00
$0.00
$14.21
Emergency Management Division
$3.99
$4.37
$4.63
$4.45
$9.18
Emergency Medical Services Division
$40.74
$47.83
$54.39
$58.73
$94.76
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 321
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Departmental Information
Emergency Services
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Weather Events
FY22
FY23
FY24
FY24 FY25
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(Tropical or Hurricane Storms)
Actual
Actual
Budget
Forecast Adopted
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Inputs
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Division Expenditures*
$5,043
$0
$0
$0 $0
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Measures of Efficiency
Division expenditures per capita
$0.12
$0
$0
$0 $0
*Expenditures associated with 2027 Winter Storm
FY22 FY23 FY24 FY24 FY25
Public Health Emergencies Actual Actual Budget Forecast Adopted
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Inputs
F U Division Expenditures $0 $0 $0 $0 $0
Da Measures of Efficiency
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U O NOTE: Year end estimated expenditures related to damage received from Hurricane Beryl on July 8, 2024 were not included in the adopted
Q a budget. Unaudited expenditures of approximately $3.5 million occurred by 9/30/2024 and will have an effect on our ending fund balance. The
Z City expects a significant portion of these expenses will be reimbursed.
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322 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
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Emergency Services
Department Summary
Expenditure by Division
FY24 FY24 FY24 FY25 % Change in
FY23 original Amended Year End Adopted Budget from
Division Actual Budget Budget Estimate Budget FY24 to FY25
ADMINISTRATION
$1,149,945
$1,396,739
$1,397,905
$1,366,590
$629,151
-55.0%
FIRE PREVENTION
0
0
0
0
611,205
0.0%
EMERGENCY MEDICAL SERVICES
0
0
514,000
0
2,963,005
0.0%
EMERGENCY MANAGEMENT
186,527
197,664
197,664
191,273
395,046
99.9%
FIRE ADM INISTRATION-FVFD
2,040,405
2,320,143
2,320,143
2,526,719
1,113,518
-52.0%
DEPARTMENT TOTAL
$3,376,877
$3,914,546
$4,429,712
$4,084,582
$5,711,925
45.9%
Expenditure by Classification
FY24
FY24
FY24
FY25 % Change in
FY23
original
Amended
Year End
Adopted Budget from
Classification
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
PERSONNEL & BENEFITS
$1,127,072
$1,343,196
$1,343,196
$1,321,479
$3,700,127 175.5%
SUPPLIES
73,844
60,300
61,890
61,656
277,880 360.8%
MAINTENANCE
12,187
19,500
18,000
8,849
53,765 175.7%
SERVICES
2,162,646
2,491,550
2,492,626
2,692,598
1,680,153 -32.6%
CAPITAL OUTLAY
1,128
0
514,000
0
0 0.0%
CLASSIFICATION TOTAL
$3,376,877
$3,914,546
$4,429,712
$4,084,582
$5,711,925 45.9%
Full -Time Equivalents by Division
FY24
FY24
FY24
FY25 % Change in
FY23
Original
Amended
Year End
Adopted Budget from
Division
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
ADMINISTRATION
6.38
7.38
7.38
7.38
2.00 -72.9%
FIRE PREVENTION
0
0
0
0.07
3.45 0.0%
EMERGENCY MEDICAL SERVICES
0
0
0
0
20.54 0.0%
EMERGENCY MANAGEMENT
1.00
1.00
1.00
1.00
2.00 100.0%
PERSONNEL TOTAL
7.38
8.38
8.38
8.45
27.99 234.0%
9.Z
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 323
P>
Departmental Information Emergency Services
w
2501 - Administration
0
U a
FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
Z
40 - PERSONNEL & BENEFITS
001-2501-422.4110
FULLTIME SALARIES & WAGES
$650,071
$818,462
$818,462
$818,462
$238,103
001-2501-422.4130
OVERTIME PAY
33,109
27,121
27,121
26,587
3,851
001-2501-422.4131
HOLIDAY HRS WORKED
2,088
0
0
832
0
001-2501-422.4143
LONGEVITY PAY
3,468
3,640
3,640
3,215
1,930
w LO
001-2501-422.4145
INCENTIVE -CERTIFICATE PAY
27,450
33,600
33,600
33,600
5,100
FU
001-2501-422.4149
CELL PHONE ALLOWANCE
6,030
4,800
4,800
4,800
720
D a
001-2501-422.4190
TERMINATION PAYOUTS
8,886
0
0
0
0
N °6
001-2501-422.4220
PART-TIME WAGES W/O BENEFITS
28,660
19,799
19,799
25,525
0
Q -,
001-2501-422.4710
SOCIAL SECURITY/MEDICARE
56,054
67,678
67,678
65,649
17,966
z a
001-2501-422.4720
TMRS RETIREMENT
121,328
152,538
152,538
141,584
41,688
Q
?
001-2501-422.4810
HEALTH/DENTAL INSURANCE
68,577
90,631
90,631
77,061
34,653
LL
001-2501-422.4820
LIFE INSURANCE
1,783
2,560
2,560
2,237
720
001-2501-422.4830
DISABILITY INSURANCE
2,609
3,725
3,725
3,273
1,054
Q Ln w
001-2501-422.4840
WORKERS COMP INSURANCE
7,797
8,160
8,160
8,637
2,364
U Q
001-2501-422.4850
EAP SERVICES
343
407
407
364
105
z_
001-2501-422.4890
FLEX PLAN ADMINISTRATION
311
336
336
184
75
TOTAL PERSONNEL & BENEFITS
$1,018,564
$1,233,457
$1,233,457
$1,212,010
$348,329
50 - SUPPLIES
001-2501-422.5200
PERSONNEL SUPPLIES
$5,908
$5,000
$6,590
$6,590
$0
001-2501-422.5301
FUEL
12,209
14,000
14,000
14,000
14,000
001-2501-422.5400
OPERATING SUPPLIES
13,367
6,200
6,200
6,200
5,000
001-2501-422.5800
OPERATING EQUIPMENT<$5000
12,645
13,800
13,800
13,800
2,000
U z
TOTAL SUPPLIES
$44,129
$39,000
$40tS9O
$40tS9O
$21,000
w
60 - MAINTENANCE
F >
001-2501-422.6300
VEHICLE MAINTENANCE
$10,232
$12,500
$11,000
$5,249
$1,520
m
0 a
001-2501-422.6800
EQUIPMENT MAINTENANCE
395
500
500
100
200
=
TOTAL MAINTENANCE
$10,627
$13,000
$11,500
$5,349
$1,720
J
F
70 - SERVICES
Q
001-2501-422.7311
VEHICLE INSURANCE
$3,689
$4,776
$4,776
$4,776
$5,362
U
os
001-2501-422.7322
LAW ENFORCEMENT
4,493
6,100
6,100
6,100
6,083
001-2501-422.7350
SURETY BONDS
0
0
0
0
150
' •
001-2501-422.7400
OPERATING SERVICES
9,781
26,375
26,375
26,375
415
001-2501-422.7401
POSTAL/COURIER SERVICES
84
250
250
50
250
001-2501-422.7497
RECRUITMENT ADVERTISING
0
90
90
0
90
•
001-2501-422.7510
TRAINING
7,819
10,885
11,961
10,680
3,650
001-2501-422.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
3,922
7,000
7,000
4,854
4,400
001-2501-422.7530
MEMBERSHIPS
3,111
3,150
3,150
3,150
3,275
001-2501-422.7710
SOFTWARE LICENSE FEES
0
0
0
0
5,840
001-2501-422.7730
INTERN ET/WIRELESS SERVICE
3,192
3,200
3,200
3,200
0
Q z
001-2501-422.7800
CONTRACT SERVICES
3,074
3,500
3,500
3,500
181,000
w Q
001-2501-422.7830
RENTAL
0
150
150
150
150
J p
001-2501-422.7831
VEHICLE LEASE -INTERNAL
37,460
45,806
45,806
45,806
47,437
a Z
TOTAL SERVICES
$76,625
$111,282
$112,358
$108,641
$258002
N
2501 - EMERGENCY SERVICES ADMINISTRATION
$1,149,945
$1,396,739
$1,397,905
$1,366,590
$629,151
324 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
w
Departmental Information Emergency Services
2503 - Fire Prevention
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL &
BENEFITS
Oz
001-2503-422.4110
FULLTIME SALARIES & WAGES
$0
$0
$0
$0
$322,836
001-2503-422.4130
OVERTIME PAY
0
0
0
0
20,810
001-2503-422.4143
LONGEVITY PAY
0
0
0
0
$835
001-2503-422.4145
INCENTIVE -CERTIFICATE PAY
0
0
0
0
14,100
001-2503-422.4149
CELL PHONE ALLOWANCE
0
0
0
0
2,400
v -n
001-2503-422.4220
PART-TIME WAGES W/O BENEFITS
0
0
0
0
45,381
O D
001-2503-422.4710
SOCIAL SECURITY/MEDICARE
0
0
0
0
29,545
nz
<n
D
001-2503-422.4720
TMRS RETIREMENT
0
0
0
0
60,266
0
y r
(n
001-2503-422.4810
HEALTH/DENTAL INSURANCE
0
0
0
0
47,028
0
On Z
m C
001-2503-422.4820
LIFE INSURANCE
0
0
0
0
1,041
o n
C
001-2503-422.4830
DISABILITY INSURANCE
0
0
0
0
1,524
m
001-2503-422.4840
WORKERS COMP INSURANCE
0
0
0
0
3,933
001-2503-422.4850
EAP SERVICES
0
0
0
0
158
001-2503-422.4890
FLEX PLAN ADMINISTRATION
0
0
0
0
18
u)„
CZ
TOTAL PERSONNEL & BENEFITS
$0
$0
$0
$0
$549,875
K
z
50 - SUPPLIES
A D
001-2503-422.5200
PERSONNEL SUPPLIES
$0
$0
$0
$0
$9,000
(n r
001-2503-422.5400
OPERATING SUPPLIES
0
0
0
0
4,100
001-2503-422.5800
OPERATING EQUIPMENT<$5000
0
0
0
0
13,800
TOTAL SUPPLIES
$0
$0
$0
$0
$26,900
60 -MAINTENANCE
001-2503-422.6300
VEHICLE MAINTENANCE
$0
$0
$0
$0
$6,080
TOTAL MAINTENANCE
$0
$0
$0
$0
$6,080
n
70 - SERVICES
v W
001-2503-422.7400
OPERATING SERVICES
$0
$0
$0
$0
$500
D <
001-2503-422.7510
TRAINING
0
0
0
0
7,620
3: n
a
001-2503-422.7520
TRAVEL EXPENSES &
A
O
REIMBURSEMENTS
0
0
0
0
6,100
m
001-2503-422.7530
MEMBERSHIPS
0
0
0
0
1,130
3
m
001-2503-422.7612
TELEPHONE/COMMUNICATIONS
0
0
0
0
3,200
001-2503-422.7710
SOFTWARE LICENSE FEES
0
0
0
0
9,800
i
TOTAL SERVICES
$0
$0
$0
$0
$28,350
2503 - FIRE PREVENTION
$0
$0
$0
$0
$611,205
E
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 325
P>
Departmental Information
Emergency Services
w
2507,2207
- Emergency Medical
Services
o
U
FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
xs
F
Z
40 - PERSONNEL & BENEFITS
001-2507-422.4110
FULLTIME SALARIES & WAGES
$0
$0
$0
$0
$854,810
001-2507-422.4130
OVERTIME PAY
0
0
0
0
551,984
001-2507-422.4143
LONGEVITY PAY
0
0
0
0
60
001-2507-422.4145
INCENTIVE -CERTIFICATE PAY
0
0
0
0
66,300
001-2507-422.4149
CELL PHONE ALLOWANCE
0
0
0
0
1,200
001-2507-422.4220
PART-TIME WAGES W/O BENEFITS
0
0
0
0
339,471
w
U o
001-2507-422.4710
SOCIAL SECURITY/MEDICARE
0
0
0
0
95,068
ry 0-
001-2507-422.4720
TMRS RETIREMENT
0
0
0
0
246,143
N>
001-2507-422.4810
HEALTH/DENTAL INSURANCE
0
0
0
0
284,460
J U
UJ
001-2507-422.4820
LIFE INSURANCE
0
0
0
0
4,247
a
Q
001-2507-422.4830
DISABILITY INSURANCE
0
0
0
0
6,202
Z
001-2507-422.4840
WORKERS COMP INSURANCE
0
0
0
0
26,172
001-2507-422.4850
EAP SERVICES
0
0
0
0
736
001-2507-422.4890
FLEX PLAN ADMINISTRATION
0
0
0
0
84
Q w
TOTAL PERSONNEL & BENEFITS
$0
$0
$0
$0
$2,476,937
U ry
50 - SUPPLIES
Z <
001-2507-422.5200
PERSONNEL SUPPLIES
$0
$0
$0
$0
$20,000
Z
-
�
001-2507-422.5301
FUEL
0
0
0
0
37,000
001-2507-422.5400
OPERATING SUPPLIES
0
0
0
0
145,400
001-2507-422.5800
OPERATING EQUIPMENT<$5000
0
0
0
0
7,680
TOTAL SUPPLIES
$0
$0
$0
$0
$210,080
60 - MAINTENANCE
001-2507-422.6300
VEHICLE MAINTENANCE
$0
$0
$0
$0
$32,895
001-2507-422.6800
EQUIPMENT MAINTENANCE
0
0
0
0
3,250
w cn
U Z
TOTAL MAINTENANCE
$0
$0
$0
$0
$36,145
> w
w 7
70-SERVICES
F >
001-2507-422.7311
VEHICLE INSURANCE
$0
$0
$0
$0
$20,349
Qa
001-2507-422.7329
MEDICAL MALPRACTICE INSURANCE
0
0
0
0
25,000
001-2507-422.7350
SURETY BONDS
0
0
0
0
150
J
F
001-2507-422.7400
OPERATING SERVICES
0
0
0
0
34,000
a
<
001-2507-422.7401
POSTAL/COURIER SERVICES
0
0
0
0
Soo
U
o6
001-2507-422.7497
RECRUITMENT ADVERTISING
0
0
0
0
1,000
001-2507-422.7510
TRAINING
0
0
0
0
19,095
001-2507-422.7520
TRAVEL EXPENSES & REIMBURSEMENTS
0
0
0
0
10,500
001-2507-422.7530
MEMBERSHIPS
0
0
0
0
4,570
001-2507-422.7612
TELEPHONE/COMMUNICATIONS
0
0
0
0
15,225
•
001-2507-422.7710
SOFTWARE LICENSE FEES
0
0
0
0
33,370
001-2507-422.7800
CONTRACT SERVICES
0
0
0
0
21,800
•
001-2507-422.7831
VEHICLE LEASE -INTERNAL
0
0
0
0
52,284
001-2507-422.7910
COMMUNITY EVENTS/PROGRAMS
0
0
0
0
2,000
TOTAL SERVICES
$0
$0
$0
$0
$239,843
80 - CAPITAL OUTLAY
J
001-2207-422.8800
CAPITAL EQUIPMENT
$0
$0
$514,000
$0
$0
Z
Q O
TOTAL CAPITAL OUTLAY
$0
$0
$514,000
$0
$0
L2507,2207
- EMERGENCY MEDICAL SERVICES
$0
$0
$514,000
$0
$2,963,005
w ry
JO
a1
aZ
V)
326 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
w
Departmental Information Emergency Services
2510 - Emergency Management
o 2
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL & BENEFITS
Oz
001-2510-422.4110
FULLTIME SALARIES & WAGES
$70,124
$70,079
$70,079
$68,781
$207,062
001-2510-422.4130
OVERTIME PAY
2,411
1,667
1,667
3,603
20,810
001-2510-422.4143
LONGEVITY PAY
350
410
410
410
1,330
001-2510-422.4145
INCENTIVE -CERTIFICATE PAY
4,225
5,100
5,100
5,100
12,000
001-2510-422.4149
CELL PHONE ALLOWANCE
724
720
720
720
2,400
v -n
001-2510-422.4710
SOCIAL SECURITY/MEDICARE
5,560
5,569
5,569
5,631
18,491
O D
001-2510-422.4720
TMRS RETIREMENT
12,909
13,400
13,400
13,109
40,669
nz
{ n
Q° D
001-2510-422.4810
HEALTH/DENTAL INSURANCE
11,573
12,069
12,069
11,487
17,023
v r
A (n
001-2510-422.4820
LIFE INSURANCE
193
225
225
199
703
m C
001-2510-422.4830
DISABILITY INSURANCE
282
327
327
291
1,028
o n
C
001-2510-422.4840
WORKERS COMP INSURANCE
77
93
93
77
3,290
m
001-2510-422.4850
EAP SERVICES
58
58
58
53
105
001-2510-422.4890
FLEX PLAN ADMINISTRATION
22
22
22
8
75
TOTAL PERSONNEL & BENEFITS
$108,508
$109,739
$109,739
$109,469
$324,986
c
50 - SUPPLIES
z
Z: z
001-2510-422.5200
PERSONNEL SUPPLIES
$495
$500
$500
$336
$0
A D
001-2510-422.5301
FUEL
0
3,800
3,800
3,730
3,800
cmn r
001-2510-422.5400
OPERATING SUPPLIES
9,199
7,000
7,000
7,000
5,100
001-2510-422.5800
OPERATING EQUIPMENT<$5000
20,021
10,000
10,000
10,000
11,000
TOTAL SUPPLIES
$29,715
$21,300
$21,300
$21,066
$19,900
60 -MAINTENANCE
001-2510-422.6300
VEHICLE MAINTENANCE
$0
$0
$0
$0
$3,020
001-2510-422.6800
EQUIPMENT MAINTENANCE
1,560
6,500
6,500
3,500
6,800
QO
n 0
m
TOTAL MAINTENANCE
$1,560
$6,500
$6,500
$3,500
$9,820
v W
70 - SERVICES
y m
rA
001-2510-422.7350
SURETY BONDS
$0
$120
$120
$0
$0
n
001-2510-422.7400
OPERATING SERVICES
24,961
21,690
21,690
21,690
3,600
a
p
O
001-2510-422.7401
POSTAL/COURIER SERVICES
0
0
0
25
0
M
001-2510-422.7510
TRAINING
1,615
3,265
3,265
3,033
3,795
M
z
001-2510-422.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
4,292
9,500
9,500
6,940
6,600
001-2510-422.7530
MEMBERSHIPS
1,298
1,700
1,700
1,700
670
2 0
001-2510-422.7612
TELEPHONE/COMMUNICATIONS
6,168
6,230
6,230
6,230
71535
nm
•
•
001-2510-422.7710
SOFTWARE LICENSE FEES
0
0
0
0
8,140
001-2510-422.7730
INTERN ET/WIRELESS SERVICE
1,243
1,120
1,120
1,120
0
•
001-2510-422.7800
CONTRACT SERVICES
6,039
6,500
6,500
6,500
0
001-2510-422.7841
ENVIPONMENTAIL CLEAN UP
0
10,000
10,000
10,000
10,000
TOTAL SERVICES
$45,616
$60,125
$60,125
$57,238
$40,340
80 - CAPITAL OUTLAY
001-2510-422.8800
CAPITAL EQUIPMENT
$1,128
$0
$0
$0
$0
Ln
TOTAL CAPITAL OUTLAY
$1,128
$0
$0
$0
$0
_n C
2510 - EMERGENCY MANAGEMENT
$186,527
$197,664
$197,664
$191,273
$395,046
3 m
�m
0z
zD
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 327
P>
Departmental Information
Emergency Services
w
2201 - Fire Suppression -
FVFD
0
U
FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
Z
70 - SERVICES
001-2201-422.7850 FIRE CONTRACT SERVICES
$1,225,308
$1,297,303
$1,297,303
$1,297,303
$1,113,518
001-2201-422.7851 EMS CONTRACT SERVICES
815,097
1,022,840
1,022,840
1,229,416
0
TOTAL SERVICES
$2,040,40S
$2,320,143
$2,320,143
$2,S26,719
$1,113,518
2201 - FIRE SUPPRESSION-FVFD
$2,040,405
$2,320,143
$2,320,143
$2,526,719
$1,113,518
328 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Community Development w
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Mission Statement
Community Development consists of several areasofresponsibility consisting of Administration, Building
Permits/Inspections, Code Enforcement, Planning & Zoning and Geographic Information Systems (GIS).
Together, the department strives to ensure that all developers, builders, and residents within the City,
including the City government itself, comply with city ordinances and State requirements in order to
maintain the safety and quality of life that so many Friendswood citizens value and appreciate. Our staff
provides advanced planning and outstanding services to help improve mobility, drainage and utility
systems, safe buildings, and a clean environment.
3 Pillars of Community Development
11-7
Customer Service
Assist citizens, property
owners, appointed and
elected officials with land
development functions to
grow, manage, and sustain
our city.
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Efficiency and
Accuracy
Streamline processes and
improve accuracy in land
use, planning, permitting,
and development review
using updated software,
digital plan review software,
and GIs technology.
Ensure all community
members have access to
the department's services
and resources.
Current Operations
The Community Development Department's budget consists of four divisions:
► Administration
► Planning and Zoning
► Inspections/Code Enforcement
► Geographic Information Systems (GIS)
The department also works with the following boards as needed:
P. Zoning Board of Adjustments
► Construction Board of Adjustment and Appeals
► Building and Standards Commission
330
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Communitv Development
Administration
The Director and Deputy Director also serve as the City Planner and Building Official respectively. The
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Director/City Planner oversees the planning related activities of the department and the GIS division.
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The Deputy Director/Building Official manages the permitting and inspections processes and code
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enforcement.
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Planning & Zoning
The Planning & Zoning division's primary responsibility is to ensure development adheres to the
principles set forth in the City's Comprehensive Plan. Through the application of the Subdivision
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Ordinance and Zoning Ordinance, development is shaped to ensure compatibility with existing uses,
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as well as to maintain the health, safety, and general welfare of the community.
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Planning staff coordinate DRC meetings to provide information regarding development procedures
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to citizens and developers. Staff also processes zone change applications, reviews plans, site plans and
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construction plans, which includes coordinating reviews by all required departments. This division
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works with the Planning and Zoning Commission to obtain approvals and recommendations as
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required by local and state law
Building Permits & Inspections
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The building division is responsible for reviewing plans and issuing permits for building, electrical,
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plumbing, and mechanical work, as well as inspecting the work as it is completed. Inspectors take on
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a great responsibility in enforcing building code standards adopted by City Council and those set forth
by the State.
The Building Official is also the City's Floodplain Administrator and coordinates the City's participation
in the Community Rating System (CPS) program, which recognizes and encourages community
floodplain management activities that exceed the minimum Nation Flood Insurance Program (NFIP)
standards. Depending upon the level of participation, flood insurance premium rates for policyholders
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can be reduced up to 45%. Besidesthe benefit of reduced insurance rates, CRS floodplain management
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activities enhance public safety, reduce damage to property and public infrastructure, avoid economic
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disruption and losses, reduce human suffering, and protect the environment. This last year, we were
able to increase our CPS rating to a solid 5 with only 52 points left to achieve a Class 4 rating. A master
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drainage plan is required as a prerequisite for a Class 4 rating, which is in progress under the direction
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of the Engineering Department.
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Code Enforcement personnel investigates complaints concerning the possibility of unlawful work done
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without proper permits, licenses, occupancy, land use violations, substandard and dangerous buildings
complaints, sign violations, and high grass and weed complaints. They assist with the enforcement of
the Zoning Ordinance and at times gather information in the field.
Geographic Information Systems (GIS)
The GIS Division consists of a GIS Manager and a GIS Technician. Together they are working to expand
•
the internal GIS services to other departments. They provide mapping and data collection assistance
to all City departments such as drainage maps for Engineering, parade routes for Parks & Recreation,
damage assessment applications and assistance for the Fire Marshal's Office/Emergency Operations
Center, and many more to come. They also create applications and train employees to enter and edit
their own data. Many layers of information in the GIS mapping system require maintenance. Map
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layers include information such as streets, utilities, fire hydrants, trails, zoning, buyout lots, license
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agreements, and much more. The GIS Division is also providing support for three different software
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products for three different departments- Community Development utilizing City Works,Engineering/
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Public Works utilizing City Works, and Police Department utilizing ISC.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 331
P>
Departmental Information Community Development
Z 3: Training
o� Educated and informed employees have a broader knowledge base and with the wide variety of
o > certifications, employees become more versatile and better able to assist citizens and perform their job
° duties. To that end, employees are encouraged to further their education, and maintain certifications
z_ and licenses through professional development. Examples of some of those required certifications
and licenses include State Plumbing Inspector; building, electrical and mechanical inspector; Certified
Floodplain Manager; Code Enforcement Certification; Advanced Code Enforcement Certification; and
Permit Technician. Currently, the 12 staff members hold 42 certificates. The ultimate departmental
potential is 71 certificates or licenses. Realistically, the goal is for each employee to obtain at least one
LO International Code Council (ICC) or other applicable certificate or license; however, some positions
urequire multiple certifications. Obtaining these licenses and certifications affects the department's
budget as far as costs for training, travel, exams, and continuing education required to maintain the
F certificates and licenses.
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332 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Commun
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Certified Building Official 1 1
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Certified Planner 0 1
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Permit Technician 2 3
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Zoning Inspector 1 1
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Code Enforcement Officer 2 2
Advanced Code Enforcement Officer 2 2
State Plumbing Inspector 4 4
Building Inspector 2 4
Residential Combination Inspector (requires the 4 certificates below) 3 4
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Residential Building Inspector 4 4
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Residential Mechanical Inspector 3 4
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Commercial Combination Inspector 0 4
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Commercial Mechanical Inspector 0 4
Commercial Electrical Inspector 0 4
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Residential Energy Inspector/Plans Examiner 1 2
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Med Gas Inspector 0 2
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Certified Floodplain Manager 1 2
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Accessibility Inspector/Plans Examiner 1 1
Plumbing Inspector 3 3
Plumbing Code Specialist 1 1
Plumbing Plans Examiner 1 1
Totals 43 70
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Software
Staff worked diligently this past year to implement CityWorks PILL software. We went live with the
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new permitting software in August of2023. Following that, we implemented a new digital plan review
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software so that we could transition to all digital submissions, reviews, and permits. We went live with
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DigEplan (LCS Software/Avolve) on February 1, 2024.
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Building and Life Safety Codes
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Building and life safety codes set the minimum standard for the various aspects of construction
including standards for residential and commercial buildings, mechanical, electrical, plumbing, gas
swimming pools, and energy conservation that are used for plan reviews and inspections. Life safety
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and fire codes also establish standards for construction, events, and operations.
Currently, the adopted codes include the 2018versions of the International Building Code, International
•
Plumbing Code, International Mechanical Code, International Fuel Gas Code, International Energy
Conservation Code, and International Residential Code for One -and Two -Family Dwellings and the
2017 version of the National Electric Code (NEC). Fire related codes include the 2018 International Fire
Code and the 2018 Edition of the Life Safety Code.
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 333
rtmental Information Communitv Development
To stay current with the Insurance Services Office (ISO) and maintain our rating, the City's adopted
o w codes cannot be more than two cycles behind the most recent codes. The building division and the
uFire Marshal's Off ice work closely to ensurethat adoption of the codes iscurrent. Wewill begin working
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°o'o on adopting the 2024 International Codes and the 2023 National Electric Code (NEC) in the fall of 2024
z °6 with an anticipated adoption by the first quarter of 2025. That process includes reviewing changes
between the code versions and reviewing and adopting or excluding appendices to the codes. Code
books are purchased to keep within the departments and a set is also made available to the public at
the Friendswood Library.
Ld w Other Departmental Functions:
Fo
a The Community Development Department provides and distributes information to citizens and
developers in as many formats as possible.
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g J ■ Development Review Committee (DRC) meetings - provide the community's owners and
Z n developerswith valuable information regarding the stepsto develop or build on their properties.
LL Representatives from the following City departments attend DRC meetings: Planning, Public
Works, Building, Parks & Recreation, Economic Development, Fire Marshal's Office, and the Police
Department. Outside agency representatives from Galveston County Consolidated Drainage
Q w District and Galveston County Health District also attend these meetings.
Z Q ■ Builder Meetings - the Building Division hosts meetings as needed to provide contractors with
Z 7 current information regarding changes in ordinances, fees and processes. At a very minimum,
we host an annual meeting in May or June to discuss hurricane preparedness.
■ Pre -Construction Meetings - required prior to any contractor starting construction on a job site
for a new commercial building; the general contractor and all subcontractors are required to
attend.
■ Planning & Zoning (P&Z) and Zoning Board of Adjustment (ZBOA) Agenda Packets/Video
Archives - like City Council's agenda packets, the P&Z agenda packets are made available on
u z the City's web site. Meetings are also videotaped and made available on the City's PEG channel
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and YouTube, as well as recorded on DVD for historical recordation/reference.
mo ■ Zoning Board of Adjustment (ZBOA) only meets when required. We did not have any cases for
o a the Board to consider in the 2023 calendar year.
J ■ Construction Board of Adjustment (CBOA) has not met in manyyears; however, we do plan for
a that Board to meet this coming August/September in order to adopt Rules of Procedures and
vote in a chair and vice chairperson. Additionally, we intend for this Board to assist with the review
o6 and adoption of the new building codes. The plan is to review the codes in the Fall of 2024 and
■M adopt them by the first quarter of 2025.
Highlights of the Budget
The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
budget.
. Decision Packages not included with the FY2024-25 Adopted Budget:
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Description Type Amount
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Q 0 General Fund $105,507
w Q Geographic Information Systems Analyst (+1.0 FTE)
77
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334 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Communitv Development
2024-2025 Departmental Goals and Performance Measures by Division
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Major Departmental Goals:
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► Provide consistent and accurate information to citizens and developers.
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► Process applications for all types of work that require inspections in a timely
manner.
► Ensure citizens abide by the building codes and ordinances adopted by City
Council or as
required
by the State of Texas or any other agency.
► Improve GIS services provided to other departments and to the public.
► Ensure that staff are well-equipped to perform their jobs.
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P. Protect as many structures as possible from flooding by following regulations outlined in the flood
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ordinance.
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Supports the City's Strategic Goals:
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1-Communication, 2-Economic Development, 3-Preservation, 4-Partnerships,
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FY22 FY23 FY24
FY24
FY25
Administration Actual Actual Budget
Forecast
Adopted
Inputs
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# of full time equivalents 2.0 2.0 2.5
2.5
2.5
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Division Expenditures $379,541 $392,754 $481,667
$442,817
$472,200
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Measures of Efficiency
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Monthly Operating Costs $31,628 $32,730 $40,139
$36,901
$39,350
Division Expenditures per capita $9.00 $9.21 $11.29
$10.29
$10.98
FY22 FY23 FY24
FY24
FY25
Planning and Zoning Division Actual Actual Budget
Forecast
Adopted
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Inputs
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# of full time equivalents 4.0 3.0 3.0
3.0
3.0
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Division Expenditures $350,426 $400,952 $330,697
$287,493
$284,363
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Outputs (Number of meetings or application types processed)
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DRC Meetings 36 47 35
45
43
70
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Planning &Zoning Meetings 19 16 20
17
17
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Certificates of Platting Exemption 10 6 10
15
10
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Preliminary Plats 9 4 5
17
10
Final Plats 13 7 10
5
8
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Commercial Site Plans 12 17 10
3
11
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Zone Changes 4 6 5
9
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Appeals/Variances/Special Exceptions 3 0 3
2
3
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Measures of Effectiveness
(Average number of days to complete plan review for the following application types)*
Commercial Site Plan 10 10 10
10
10
Final Plat 10 10 10
10
10
Preliminary Plat 10 10 10
10
10
Measures of Efficiency
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Monthly Operating Costs $29,202 $33,413 $27,558 $23,958 $23,697o
Division Expenditures per capita $8.31 $9.40 $7.75 $6.68 $6.61
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*A few factors change review times from year to year, including the number of corrections needed once submissions are reviewed and time
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between a plan's submittal and the next Planning and Zoning Commission meeting.
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 335
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Departmental Information Community Development
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Inspections and Code Enforcement
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
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Inputs
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# of full time equivalents
4.7
4.7
4.7
5.0
5.0
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Division Expenditures
$457,466
$499,574
$557,655
$542,960
$541,489
Outputs (Number of Permits Issued)
New Single Family Residential
106
107
75
127
113
Residential Addition/Alteration
980
926
850
1150
1015
New Multi -Family Residential
0
111
0
0
0
New Commercial
16
17
15
5
12
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UCommercial
Addition/Alteration
76
87
75
79
80
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Number of Inspections
9,166
9,746
8,000
10,089
9,810
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Code Enforcement Cases
293
184
200
230
200
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Measures of Effectiveness
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(Average number of days to complete plan review
for the following permit types)*
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Plan review time for residential permits (business
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days)
5-7
5-7
5-7
5-7
5-7
Plan review time for commercial permits
(business days)
7-10
7-10
7-10
7-10
7-10
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% of Inspections done within 24 hours of
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notification
100%
100%
100%
100%
100%
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Measures of Efficiency
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Monthly Operating Costs
$38,121
$41,631
$46,471
$45,247
$45,124
Division Expenditures per capita
$10.84
$11.71
$13.07
$12.62
$12.59
*Several affect review times including the various types of permits, additional documentation needed for flood zones, and extent of corrections
needed once submissions are reviewed.
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Geographic Information Systems**
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
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Inputs
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# of full time equivalents
0.0
2.0
2.0
2.0
2.0
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Division Expenditures
$0
$0
$174,925
$166,809
$183,658
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Outputs (types of requests requiring assistance)
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GIS Related Requests
N/A
112
100
200
100
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Software Related Requests
N/A
41
50
50
50
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of Efficiency
Monthly Operating Costs
$0
$0
$14,577
$13,901
$15,305
Division Expenditures per capita
$0.00
$0.00
$4.10
$3.88
$4.27
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**New division in FY24. Expenditures for prior years are reported in division 3502.
336 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Department Summary
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Expenditure by Division
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FY24
FY24
FY24
FY25
% Change in
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FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
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COMMUNITY DEV ADM I N
$392,754
$481,667
$471,667
$442,817
$472,200
-2.0%
PLANNING AND ZONING
400,952
330,697
330,697
287,493
284,363
-14.0%
INSPECTION/CODE ENFORCEMENT
499,574
557,655
561,755
542,960
541,489
-2.9%
GEOGRAPHIC INFORMATION
SYSTEMS
0
174,925
174,925
166,809
183,658
5.0%
DEPARTMENTTOTAL
$1,293,280
$1,544,944
$1,539,044
$1,440,079
$1,481,710
-4.1%
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Expenditure by Classification
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FY24
FY24
FY25
% Change in
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Original
Amended
Year End
Adopted
Budget from
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Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
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PERSONNEL & BENEFITS
$1,178,088
$1,337,176
$1,337,176
$1,277,372
$1,325,991
-0.8%
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SUPPLIES
15,009
23,595
24,295
21,117
20,705
-12.2%
MAINTENANCE
2,995
3,650
3,650
3,650
3,150
-13.7%
SERVICES
97,188
180,523
173,923
137,940
131,864
-27.0%
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CLASSIFICATION TOTAL
$1,293,280
$1,544,944
$1,539,044
$1,440,079
$1,481,710
-4.1%
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Full -Time Equivalents by Division
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
ADMINISTRATION
2.00
2.50
2.50
2.50
2.50
0.0%
PLANNING AND ZONING
3.00
3.00
3.00
3.00
3.00
0.0%
INSPECTION/CODE ENFORCEMENT
4.70
4.70
4.70
5.00
5.00
6.4%
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GEOGRAPHIC INFORMATION
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SERVICES
2.00
2.00
2.00
2.00
2.00
0.0%
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PERSONNEL TOTAL
11.70
12.20
12.20
12.50
12.50
2.5%
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3501 - Community Dev Admin
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-3501-419.4110
FULLTIME SALARIES & WAGES
$278,926
$312,448
$312,448
$312,447
$324,675
001-3501-419.4130
OVERTIME PAY
0
1,560
1,560
0
1,644
001-3501-419.4143
LONGEVITY PAY
1,685
1,805
1,805
2,030
2,185
001-3501-419.4145
INCENTIVE -CERTIFICATE PAY
1,800
1,800
1,800
2,100
2,100
001-3501-419.4710
SOCIAL SECURITY/MEDICARE
20,867
23,193
23,193
23,012
24,483
001-3501-419.4720
TMRS RETIREMENT
46,838
54,582
54,582
51,847
55,194
001-3501-419.4810
HEALTH/DENTAL INSURANCE
27,727
39,517
39,517
27,705
30,824
001-3501-419.4820
LIFE INSURANCE
774
916
916
900
954
001-3501-419.4830
DISABILITY INSURANCE
1,154
1,334
1,334
1,342
1,423
001-3501-419.4840
WORKERS COMP INSURANCE
278
313
313
306
390
001-3501-419.4850
EAP SERVICES
116
145
145
132
131
001-3501-419.4890
FLEX PLAN ADMINISTRATION
43
54
54
52
47
TOTAL PERSONNEL & BENEFITS
$380,208
$437,667
$437,667
$421,873
$444,050
50 - SUPPLIES
001-3501-419.5200
PERSONNEL SUPPLIES
$196
$450
$450
$250
$450
001-3501-419.5400
OPERATING SUPPLIES
3,588
4,000
4,000
4,000
4,200
001-3501-419.5800
OPERATING EQUIPMENT<$5000
467
4,440
4,440
2,951
1,000
TOTAL SUPPLIES
$4,251
$8,890
$8,890
$7,201
$5,650
70 - SERVICES
001-3501-419.7350
SURETY BONDS
$0
$200
$200
$54
$0
001-3501-419.7401
POSTAL/COURIER SERVICES
1,410
2,300
2,300
1,500
2,300
001-3501-419.7510
TRAINING
2,838
5,380
5,380
2,540
4,380
001-3501-419.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
2,228
10,500
10,500
2,919
9,000
001-3501-419.7530
MEMBERSHIPS
907
1,250
1,250
1,250
1,340
001-3501-419.7730
INTERNET/WIRELESS SERVICE
912
480
480
480
480
001-3501-419.7800
CONTRACT SERVICES
0
15,000
5,000
5,000
5,000
TOTAL SERVICES
$8,295
$35,110
$25,110
$13,743
$22,500
3501 - COMMUNITY DEV ADMIN
$392,754
$481,667
$471,667
$442,817
$472,200
338 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Commun
ment w
3502 - Planning And Zoning
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL & BENEFITS
0
001-3502-419.4110
FULLTIME SALARIES & WAGES
$250,689
$186,684
$186,684
$186,684
$172,861
001-3502-419.4130
OVERTIME PAY
1,978
3,740
3,740
2,500
3,894
001-3502-419.4143
LONGEVITY PAY
1,220
1,330
1,330
735
935
001-3502-419.4145
INCENTIVE -CERTIFICATE PAY
1,350
600
600
0
0
001-3502-419.4190
TERMINATION PAYOUTS
538
0
0
0
0
v -n
001-3502-419.4710
SOCIAL SECURITY/MEDICARE
18,111
13,574
13,574
12,387
13,409
O D
001-3502-419.4720
TMRS RETIREMENT
42,436
33,056
33,056
27,517
29,665
nz
{ n
Q° D
001-3502-419.4810
HEALTH/DENTAL INSURANCE
41,941
40,981
40,981
16,595
18,474
v r
A (n
001-3502-419.4820
LIFE INSURANCE
710
555
555
482
513
On z
m C
001-3502-419.4830
DISABILITY INSURANCE
1,079
855
855
705
750
((^n n
C
001-3502-419.4840
WORKERS COMP INSURANCE
252
189
189
163
210
m
001-3502-419.4850
EAP SERVICES
257
174
174
160
158
001-3502-419.4890
FLEX PLAN ADMINISTRATION
287
249
249
156
144
TOTAL PERSONNEL & BENEFITS
$360,848
$281,987
$281,987
$248,084
$241,013
c
50 - SUPPLIES
z
K z
001-3502-419.5200
PERSONNEL SUPPLIES
$398
$550
$1,250
$1,000
$600
A D
001-3502-419.5400
OPERATING SUPPLIES
1,192
1,875
1,875
1,624
1,375
(n r
001-3502-419.5800
OPERATING EQUIPMENT<$5000
842
500
500
500
500
TOTAL SUPPLIES
$2,432
$2,925
$3,625
$3,124
$2,475
70 - SERVICES
001-3502-419.7350
SURETY BONDS
$242
$0
$0
$0
$0
001-3502-419.7400
OPERATING SERVICES
130
350
350
350
350
001-3502-419.7510
TRAINING
5,538
6,085
6,085
6,085
6,085
QO
n m
m
001-3502-419.7520
TRAVEL EXPENSES &
v W
REIMBURSEMENTS
11,367
13,500
12,800
12,000
13,500
y m
001-3502-419.7530
MEMBERSHIPS
701
850
850
850
940
rZ
3 n
001-3502-419.7710
SOFTWARE LICENSE FEES
7,350
0
0
0
0
A m
O
001-3502-419.7802
CREDIT CARD FEES
12,344
25,000
25,000
17,000
20,000
m
TOTAL SERVICES
$37,672
$45,785
$45,085
$36,285
$40,875
m
3502 - PLANNING AND ZONING
$400,952
$330,697
$330,697
$287,493
$284,363
Z (n
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 339
P>
Departmental Information Community Development
0 w
3528 - Inspection/Code Enforcement
U
FY24
FY24
FY24
FY25
>
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
Z
40 - PERSONNEL &
BENEFITS
001-3528-424.4110
FULLTIME SALARIES & WAGES
$295,114
$303,938
$275,938
$267,048
$325,042
001-3528-424.4130
OVERTIME PAY
3,776
5,728
5,728
4,612
5,970
001-3528-424.4143
LONGEVITY PAY
2,932
3,269
3,269
3,624
1,625
001-3528-424.4145
INCENTIVE -CERTIFICATE PAY
2,400
2,400
2,400
2,400
2,400
w LO
001-3528-424.4149
CELL PHONE ALLOWANCE
2,189
2,178
2,178
2,178
2,160
Fv
001-3528-424.4190
TERMINATION PAYOUTS
0
0
0
14,592
0
D a
001-3528-424.4220
PART-TIME WAGES W/O BENEFITS
0
0
28,000
28,000
0
N °6
001-3528-424.4710
SOCIAL SECURITY/MEDICARE
21,635
22,614
22,614
21,609
23,800
Q -,
001-3528-424.4720
TMRS RETIREMENT
50,816
54,565
54,565
53,666
39,928
z a
001-3528-424.4810
HEALTH/DENTAL INSURANCE
54,918
57,267
57,267
49,327
66,708
Q
?
001-3528-424.4820
LIFE INSURANCE
831
916
916
833
690
LL
001-3528-424.4830
DISABILITY INSURANCE
1,250
1,333
1,333
1,125
1,067
001-3528-424.4840
WORKERS COMP INSURANCE
640
663
663
631
845
Q Ln w
001-3528-424.4850
EAP SERVICES
273
273
273
225
210
Z Q
001-3528-424.4890
FLEX PLAN ADMINISTRATION
258
258
258
138
150
z57
_
TOTAL PERSONNEL & BENEFITS
$437,032
$455,402
$455,402
$450,008
$470,595
W Ln
50 - SUPPLIES
001-3528-424.5200
PERSONNEL SUPPLIES
$1,972
$2,890
$2,890
$2,000
$2,890
001-3528-424.5301
FUEL
5,070
5,330
5,330
5,330
5,330
001-3528-424.5400
OPERATING SUPPLIES
969
2,820
2,820
2,722
3,620
001-3528-424.5800
OPERATING EQUIPMENT<$5000
315
500
500
500
500
TOTAL SUPPLIES
$8,326
$11,540
$11,540
$10,552
$12,340
Uj v z
60 - MAINTENANCE
w001-3528-424.6300
VEHICLE MAINTENANCE
$2,995
$3,650
$3,650
$3,650
$3,150
F >
TOTAL MAINTENANCE
$2,995
$3,650
$3,650
$3,650
$3,150
m
LJJ
n a
70 - SERVICES
=
001-3528-424.7311
VEHICLE INSURANCE
$2,230
$2,887
$2,887
$2,887
$4,148
J
F
001-3528-424.7400
OPERATING SERVICES
145
1,040
1,040
1,000
1,040
Q
001-3528-424.7441
CODE ENFORCEMENT SERVICES
650
1,750
1,750
1,500
2,500
U
os
001-3528-424.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
500
1,000
001-3528-424.7510
TRAINING
5,680
7,215
7,215
5,553
6,000
' •
001-3528-424.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
6,337
13,500
13,500
8,509
8,500
001-3528-424.7530
MEMBERSHIPS
383
910
910
910
930
•
001-3528-424.7730
INTERNET/WIRELESS SERVICE
2,788
3,020
3,020
3,050
3,020
•
001-3528-424.7800
CONTRACT SERVICES
4,268
5,000
14,100
9,100
5,000
001-3528-424.7831
VEHICLE LEASE -INTERNAL
28,740
45,741
45,741
45,741
23,266
001-3528-424.7842
STORM WATER MANAGEMENT
0
5,000
0
0
0
TOTAL SERVICES
$51,221
$87,063
$91,163
$78,750
$55,404
3528 - INSPECTION/CODE ENFORCEMENT
$499,574
$557,655
$561,755
$542,960
$541,489
J Z
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W ry
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340 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Commun
ment w
3532 - Geoaraahic Information Svstems
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-3532-419.4110
FULLTIME SALARIES & WAGES
$0
$118,401
$118,401
$116,667
$124,449
001-3532-419.4130
OVERTIME PAY
0
1,838
1,838
297
1,925
001-3532-419.4143
LONGEVITY PAY
0
70
70
65
230
001-3532-419.4145
INCENTIVE -CERTIFICATE PAY
0
2,400
2,400
2,400
2,400
001-3532-419.4710
SOCIAL SECURITY/MEDICARE
0
9,176
9,176
9,066
9,794
001-3532-419.4720
TMRS RETIREMENT
0
20,772
20,772
19,905
21,537
001-3532-419.4810
HEALTH/DENTAL INSURANCE
0
8,326
8,326
7,926
8,812
001-3532-419.4820
LIFE INSURANCE
0
349
349
342
372
001-3532-419.4830
DISABILITY INSURANCE
0
508
508
Soo
545
001-3532-419.4840
WORKERS COMP INSURANCE
0
121
121
118
152
001-3532-419.4850
EAP SERVICES
0
116
116
106
105
001-3532-419.4890
FLEX PLAN ADMINISTRATION
0
43
43
15
12
TOTAL PERSONNEL & BENEFITS
$0
$162,120
$162,120
$157,407
$170,333
50 - SUPPLIES
001-3532-419.5800
OPERATING EQUIPMENT<$5000
$0
$240
$240
$240
$240
TOTAL SUPPLIES
$0
$240
$240
$240
$240
70 - SERVICES
001-3532-419.7510
TRAINING
$0
$4,085
$4,085
$2,833
$1,585
001-3532-419.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
0
8,000
8,000
6,329
6,500
001-3532-419.7730
INTERN ET/WIRELESS SERVICE
0
480
480
0
0
001-3532-419.7800
CONTRACT SERVICES
0
0
0
0
5,000
TOTAL SERVICES
$0
$12,565
$12,565
$9,162
$13,085
3532 - GEOGRAPHIC INFORMATION SYSTEMS
$0
$174,925
$174,925
$166,809
$183,6S8
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 341
P>
Departmental Information
Public Works
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342 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Public Works
Mission Statement
The Public Works Department makes every effort to improve the quality of life by providing advance
planning and outstanding servicesthat improve drainage and utility systems for all citizens, businesses,
and visitors.
3 Pillars of Public Works
1 0 7
Asset
Management
Efficiently provide, operate,
and maintain Public Works
infrastructure to support
the health, environment,
and economy of the City.
With integrity, respect, and
accountability,
communicate openly and
fully and be responsive to
the diverse needs of the
community.
Fiscal Year Accomplishments
As of March 2024 our staff accomplished the following:
OF PIF
Financial
Planning
Understanding assets,
collecting improved asset
information, and performing
timely maintenance with
improved work practices to
promote fiscal
responsibility.
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FY23
FY24
Actual
YTD
Number of
7,458
2,322
linear feet of sidewalks were raised
() n m m
408
81
linear feet of sidewalks were removed and replaced
W
325
207
linear feet of curb replacement
D m
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16,825
11,947
square feet of streets were raised
<
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780
229
signs repaired through work orders were completed
A m
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837
296
signs were replaced through the Sign Replacement Program
<
8
6
street banners were hung
K
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187
63
fire hydrants repaired, installed, or audited
Z
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1
10
meters changed out
965
563
bacteriological samples were collected
966
1133
dead end fire hydrants flushed
•
6,OSS
4,085
utility billing work orders
• •
67
99
repairs to equipment
•
As of March 2024 the following were completed through the Sewer Rehab Project:
FY23
FY24
Actual
YTD
Number of
5458
0
linear feet of cleaning and TV inspection of sanitary sewer lines
742
0
linear feet of Cured in Place Pipe, CI PP Liner for sanitary sewer lines
2891
0
linear feet of Pipe Bursting (enlargement)
z Ln
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0
500
linear feet of Remove and Replace pipe
A
47
1
point repairs
r
m
84
2
manhole replacements
O Z
376
0
manhole rehab -vertical feet
Z D
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 343
rtmental Information
Public Works
Z �: Current Operations
0w
u a Current operations emphasize long-range planning practices and programs that cover a variety of
o > activities within the Department, such as:
00
F ► Concrete Street Repair and Asphalt Overlay Programs
Z
► Sanitary Sewer Rehabilitation Program focusing on the reduction of I&I
► Focus on unidirectional flushing program to improve water age concerns
Sanitary Sewer Rehabilitation Program
w This program will begin its twenty-second year and is the City's primary effort to reduce the amount
Fu of inflow & infiltration (I&I) into the wastewater collection system. Through this program, a portion of
D a the wastewater collection system determined via "in-house" investigation, is cleaned and inspected by
ry
.6 camera. Damaged and deteriorated sections are located and a suitable method of pipe replacement/
Q
u rehabilitation is selected for the repair. Included in this year's budget is $300,000 for this program.
J
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Z in an effort to determine critical sources of I&I within our system. Phase VIII construction will begin in
LL
FY 2025.
J U1
Meter Change out Program
Q W
z Q The meter change -out program was completed in early 2024 with full implementation of the AMI
z system and WaterSmart Portal. Late FY2024, Ameresco will begin the Measurement and Verification
L portion of the meter change -out project which will verify that the guaranteed project benefits were
achieved
Water Wise Program
The City is required, per TCEQ state regulatory mandates, to have a water conservation plan. The
water conservation plan stipulates a requirement for water conservation education. The City of
w L, Friendswood, through an annually renewed inter -local agreement with Harris -Galveston Subsidence
Z District, sponsors a water conservation program known as "Learning to Be Water Wise". The Water
Ui
ww Wise Program, coordinated with the local FISD and CCISD school districts, confirms the City meets
m o these necessary requirements.
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7 Water Operations
J
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To assist with mitigating area wide subsidence within the respective counties, the Harris -Galveston
Subsidence District (HGSD) requires 80% of the City's total water usage is purchased surface water.
o6 The City has met this requirement since its conception in 2001. It has been and will be a goal to meet it
again this year, and years to come. As the population continues to grow, the need for increased water
• usage will continue to grow as well. The City has made necessary contractual arrangements for the
purchase of surface water from the proper entity and continues to review/administrate as needed.
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Capital Improvement Projects
The following includes the City's Capital Improvement Projects that are currently in process.
Capital Improvement Proiects in Process
Sanitary Sewer Assessment - Phase VIII
344 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Public Works
Highlights of the Budget
g' 2
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The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
< °
budget.
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Forces at Work (FAW) included with the FY2024-25 Adopted Budget:
Description
Type
Amount
General Fund
$11,488
Streets Electricity Increase (2%)
-
-
02
Water & Sewer Fund
$8,217
n z
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Electricity Increase (2%)
-
-
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Water & Sewer Fund
$2,515,039
yr
City of Houston Cash Call 42" SETL
-
-
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Decision Packages included with the FY2024-25 Adopted Budget:
cn n
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Description
Type
Amount
Water & Sewer Fund
$143,262
Blackhawk WW Operations Increase @ 5%
-
-
(n m
C 2
Water & Sewer Fund
$142,826
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Sewer Operator + Vehicle (+1.0 FTE)
-
-
m D
Water & Sewer Fund
$89,646
Equipment Operator - Sewer Utilities (+1.0 FTE)
-
-
Water & Sewer Fund
$142,826
`
Water Operator + Vehicle (+1.0 FTE)
-
Ir
Water & Sewer Fund
$59,500
Administrative Vehicle
-
Qo
Decision Packages not included with the FY2024-25 Adopted Budget:
0
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Description
Type
Amount
Dm
<
General Fund
$86,583
v m
Equipment Operator - Streets (+1.0 FTE)
-
-
0
General Fund
$79,346
3
Maintenance Worker (+1.0 FTE)
-
-
m
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General Fund
$49,500
Streets/Sign Shop Vehicle
-
-
General Fund
$177,840
.
Crew Leader + Vehicle (+1.0 FTE)
2 `^
me
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 345
P>
Departmental Information
Public Works
o w 2024-2025 Departmental Performance Measures by Division
u Supports the City's Strategic Goals:
o>
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1-Communication, 3-Preservation, 6-Organizational Development
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Administration
FY22
FY23
FY24
FY24
FY25
General Fund & Water & Sewer Fund
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents
4.0
5.0
5.0
5.0
5.0
Division Expenditures
$540,873
$606,238
$660,597
$657,836
$741,761
Measures of Efficiency
Division Expenditures per capita
$12.82
$14.21
$15.49
$15.29
$17.24
FY22
FY23
FY24
FY24
FY25
Street/Sidewalk Operations
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents
13.0
13.0
13.0
13.0
13.0
Division Expenditures
$1,994,126
$2,205,720
$1,849,360
$1,899,942
$1,912,586
Outputs
# of Street Signs Replaced in Program
398
837
500
450
500
# of Street Signs Repaired / Replaced by work
orders
325
780
800
350
450
Sidewalk Raised (If)
9,033
7,458
11,000
8,000
9,000
Sidewalk Removed & Replaced (If)
72
408
300
250
300
Street Raising (sf)
31,576
16,825
20,000
20,000
25,000
# of Completed Work Orders for Streets
523
371
700
350
500
Measures of Effectiveness
Average # of days to complete Sign work orders
2.36
4.01
2.50
1.50
1.50
% of work orders for Signs completed within 10
days
95.50%
95.38%
94.00%
98.00%
95.00%
Average # of days to complete Street work orders
8.69
9.05
7.50
7.00
7.50
% of Street work orders completed within 10 days
93.12%
95.42%
94.00%
97.00%
95.00%
Measures of Efficiency
Monthly Operating Costs
$166,177
$183,810
$154,113
$158,329
$159,382
Division expenditures per capita
$47.27
$51.71
$43.36
$44.16
$44.46
346 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Public Works
Drainage Operations
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
9.2
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Inputs
<A
A o
# of full time equivalents
4.0
4.0
4.0
4.0
4.0
m C
Division Expenditures
$595,467
$367,505
$434,324
$413,135
$456,979
p
Outputs
z
Ditches Cleaned (ft)
30,416
15,087
25,000
20,000
22,000
Road side Ditches Mowed (ac)
303
149
600
150
150
Storm Pipe Cleaned (ft)
2,004
1,050
1,300
2,300
2,500
Debris Cleaned (cy)
1,031
940
1,200
900
1,000
# of Work Orders
112
91
175
150
175
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Measures of Effectiveness
< �
Average # of days to complete work orders
11.96
11.09
13.00
11.50
11.00
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% of work orders
O
completed within 10 working days
84.82%
92.31%
90.00%
93.00%
92.00%
M C
Measures of Efficiency
C
Monthly Operating Costs
$49,622
$30,625
$36,194
$34,428
$38,082
r"
Division expenditures per capita
$14.11
$8.62
$10.18
$9.60
$10.62
Water Operations and Utilities
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
(n m
C z
K z
Inputs
D n
)0 D
# of full time equivalents
11.3
11.3
11.3
12.0
13.0
mr
(n
Division Expenditures
$3,473,395
$4,180,675
$4,607,065
$5,402,813
$7,268,521
Outputs
# of Active Utility Accounts
14,328
14,415
14,427
14,450
14,500
# of Completed Work Orders
2,777
3,169
3,000
3,200
3,300
# of meter change outs
15
1
10
15
10
Sp p
# of Service Lines Repaired
386
338
300
250
300
D W
# of Main Lines Repaired
126
201
60
90
100
# of Lines Flushed
758
966
1000
1500
1500
m
r- <
# of Fire Hydrants Serviced
62
187
300
120
200
m
Ground Water Pumpage (MG)
23.32
37.59
18.00
31.00
30.00
z
0
Surface Water Pumpage (MG)
2062.14
2231.76
2000.00
2150.00
2200.00
3
Total Water Usage (MG)
2085.46
2269.34
2100.00
2181.00
2230.00
m
z
Total Daily Average Water Production (MG)
5.71
6.22
5.25
5.98
5.98
Total Surface Water Purchased (MG)
2062.14
2231.76
2000.00
2150.00
2200.00
Measures of Effectiveness
• .
Average # of days to complete work orders
3.48
6.65
3.50
6.00
5.00
'
• of work orders within 2 working days
85.96%
88.32%
89.00%
77.00%
85.00%
•
• of Purchased Surface Water Usage*
98.88%
98.34%
99.00%
99.00%
99.00%
Measures of Efficiency
Monthly Operating Costs
$289,450
$348,390
$383,922
$450,234
$605,710
Division expenditures per capita
$82.33
$98.01
$108.01
$125.59
$168.96
*Maintain Subsidence Districts mandates of having at least 80% of the City's total water usage be purchased surface water z cn
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 347
P>
Departmental Information Public Works
O w
Sewer Operations and Utilities
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
F j
U
Inputs
O O
# of full time equivalents
11.00
11.0
11.0
10.0
12.0
z°6
Division Expenditures
$4,107,715
$3,739,877
$4,473,337
$7,235,138
$4,878,131
Outputs
# of Completed Work Orders
891
897
850
900
950
Sewer Treatment Total All Flows (MG)
1,036.70
1,121.18
1,200.00
1,200.00
1,200.00
Sewer Treatment Total Daily Average (MG)
2.840
3.072
3.300
3.300
3.300
# of Service Lines Repaired
51
60
100
95
100
ui LO
w
# of Main Lines repaired
7
8
15
20
20
U
u 0
# of Sewer Lines cleaned Ft.
18,859
17,721
25,000
30,000
30,000
rya
ry
F o6
# of Manholes repaired
18
18
18
15
18
Q u
- J
# of Sewer Main Stoppages
22
16
30
35
30
U a
# of Service Lines Stoppages
105
78
100
110
100
z
# of Lift Station repairs
211
203
250
185
200
``
Measures of Effectiveness
Average # of days to complete work orders
7.49
11.70
6.00
7.50
7.00
J w
% of work orders completed within 2 working
u Uj
days
78.56%
77.93%
75.00%
79.00%
80.00%
Q
Measures of Efficiency
71-
Monthly Operating Costs
$342,310
$311,656
$372,778
$602,928
$406,511
Division expenditures per capita
$97.37
$87.68
$104.87
$168.18
$113.39
Utility Customer Service
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
Inputs
# of full time equivalents
2.00
2.0
3.0
3.0
3.0
W cn
Z
Division Expenditures
$297,485
$324,643
$428,276
$385,432
$287,132
LU
w 7
Outputs
m 0
#of Active Utility Accounts
14,328
14,415
14,427
14,489
14,590
LU p a
# of Total Work Orders
N/A
6,055
N/A
5,495
6,000
# of Completed Work Orders
16610*
5,625
6,000
4,723
5,500
# of cut-offs
602
544
800
490
650
a
v
# of reconnects
486
512
560
475
600
o6
Measures of Effectiveness
% of work orders closed out
100%
100%
100%
100%
100%
•
Measures of Efficiency
Monthly Operating Costs
$24,790
$27,054
$35,690
$32,119
$23,928
• •
Division expenditures per capita
$7.05
$7.61
$10.04
$8.96
$6.67
J Z
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W Q
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348 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Public Works
Department Summary
Expenditure by Division
FY24 FY24 FY24 FY25 % Change in
FY23 Original Amended Year End Adopted Budget from
Division Actual Budget Budget Estimate Budget FY24 to FY25
ADMINISTRATION - (GF)
$272,693
$296,402
$296,602
$308,037
$314,658
6.2%
STREET/SIDEWALK OPERATIONS
2,205,720
1,849,360
1,918,854
1,899,942
1,912,586
3.4%
DRAINAGE OPERATIONS
367,505
434,324
471,546
413,135
456,979
5.2%
ADMINISTRATION - (WS)
333,545
364,195
364,795
349,799
427,103
17.3%
WATER UTILITIES & OPERATIONS
4,180,675
4,607,065
4,811,824
5,402,813
7,268,521
57.8%
SEWER UTILITIES & OPERATIONS
3,739,877
4,473,337
7,098,868
7,235,138
4,878,131
9.0%
UTILITY CUSTOMER SERVICE
324,643
428,276
428,976
385,432
287,132
-33.0%
DEPARTMENT TOTAL
$11,424,658
$12,452,959
$15,391,465
$15,994,296
$15,545,110
24.8%
Expenditure by Classification
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
PERSONNEL & BENEFITS
$3,754,919
$3,994,416
$3,994,416
$3,954,714
$4,370,175
9.4%
SUPPLIES
566,732
445,985
583,329
567,056
478,410
7.3%
MAINTENANCE
731,477
934,370
1,195,794
1,128,518
1,030,870
10.3%
SERVICES
5,437,698
6,223,907
8,653,497
8,579,969
6,361,418
2.2%
CAPITAL OUTLAY
433,138
159,214
269,362
1,068,972
145,000
-8.9%
OTHER
500,694
695,067
695,067
695,067
3,159,237
354.5%
CLASSIFICATION TOTAL
$11,424,658
$12,452,959
$15,391,465
$15,994,296
$15,545,110
24.8%
Full -Time Eauivalents by Division
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
ADMINISTRATION - (GF)
2.00
2.00
2.00
2.00
2.00
0.0%
ADMINISTRATION - (WS)
3.00
3.00
3.00
3.00
3.00
0.0%
STREET OPERATIONS
13.00
13.00
13.00
13.00
13.00
0.0%
DRAINAGE OPERATIONS
4.00
4.00
4.00
4.00
4.00
0.0%
WATER UTILITIES
7.00
7.00
7.00
8.00
8.00
14.3%
SEWER UTILITIES
7.00
7.00
7.00
6.00
7.00
0.0%
WATER OPERATIONS
4.30
4.30
4.30
4.00
5.00
16.3%
SEWER OPERATIONS
4.00
4.00
4.00
4.00
5.00
25.0%
UTILITY CUSTOMER SERVICE
2.00
3.00
3.00
3.00
3.00
0.0%
PERSONNEL TOTAL
46.30
47.30
47.30
47.00
50.00
5.7%
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 349
rtmental Information Public Works
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3601 - Public Works Administration
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-3601-431.4110
FULLTIME SALARIES & WAGES
$185,972
$192,220
$192,220
$189,335
$195,445
001-3601-431.4130
OVERTIME PAY
541
1,133
1,133
500
1,190
001-3601-431.4143
LONGEVITY PAY
1,505
1,065
1,065
1,427
845
001-3601-431.4145
INCENTIVE -CERTIFICATE PAY
950
0
0
0
0
001-3601-431.4149
CELL PHONE ALLOWANCE
387
420
420
420
420
001-3601-431.4190
TERMINATION PAYOUTS
2,526
0
0
15,972
0
001-3601-431.4710
SOCIAL SECURITY/MEDICARE
13,771
13,844
13,844
13,814
13,718
001-3601-431.4720
TMRS RETIREMENT
31,825
33,483
33,483
33,073
33,039
001-3601-431.4810
HEALTH/DENTAL INSURANCE
24,487
32,369
32,369
32,361
43,367
001-3601-431.4820
LIFE INSURANCE
515
562
562
582
571
001-3601-431.4830
DISABILITY INSURANCE
753
818
818
852
836
001-3601-431.4840
WORKERS COMP INSURANCE
191
192
192
205
234
001-3601-431.4850
EAP SERVICES
111
116
116
106
105
001-3601-431.4890
FLEX PLAN ADMINISTRATION
126
135
135
82
75
TOTAL PERSONNEL & BENEFITS
$263,660
$276,357
$276,357
$288,729
$289,845
50 - SUPPLIES
001-3601-431.5200
PERSONNEL SUPPLIES
$475
$530
$730
$730
$870
001-3601-431.5400
OPERATING SUPPLIES
2,971
3,400
3,400
3,278
3,500
001-3601-431.5800
OPERATING EQUIPMENT<$5000
677
2,750
3,250
3,170
1,500
TOTAL SUPPLIES
$4,123
$6,680
$7,380
$7,178
$5,870
70 - SERVICES
001-3601-431.7400
OPERATING SERVICES
$620
$5,490
$5,490
$5,400
$6,175
001-3601-431.7401
POSTAL/COURIER SERVICES
1
250
250
5
250
001-3601-431.7510
TRAINING
197
3,500
3,000
2,700
3,960
001-3601-431.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
41
3,100
3,100
3,000
3,800
001-3601-431.7530
MEMBERSHIPS
404
905
905
905
990
001-3601-431.7540
PUBLICATIONS
0
120
120
120
120
001-3601-431.7612
TELEPHONE/COMMUNICATIONS
3,647
0
0
0
3,648
TOTAL SERVICES
$4,910
$13,365
$12,865
$12,130
$18,943
3601 - PUBLIC WORKS ADMINISTRATION
$272,693
$296,402
$296,602
$308,037
$314,658
350 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Public Works
3610 - Public Works/Street/Sidewalk Operation
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL & BENEFITS
Oz
001-3610-431.4110
FULLTIME SALARIES & WAGES
$597,874
$626,328
$626,328
$620,436
$654,325
001-3610-431.4130
OVERTIME PAY
80,125
18,316
18,316
54,704
19,058
001-3610-431.4131
HOLIDAY HRS WORKED
776
0
0
1,808
0
001-3610-431.4143
LONGEVITY PAY
6,627
7,140
7,140
7,933
4,835
001-3610-431.4145
INCENTIVE -CERTIFICATE PAY
3,180
3,180
3,180
3,380
3,420
v -n
O
001-3610-431.4149
CELL PHONE ALLOWANCE
1,387
1,380
1,380
1,380
1,380
D
001-3610-431.4190
TERMINATION PAYOUTS
1,207
0
0
8,900
0
nz
{ n
Q° D
001-3610-431.4710
SOCIAL SECURITY/MEDICARE
50,385
47,662
47,662
49,640
49,497
v r
A (n
001-3610-431.4720
TMRS RETIREMENT
114,625
112,793
112,793
112,732
114,030
On z
m C
001-3610-431.4810
HEALTH/DENTAL INSURANCE
124,954
131,785
131,785
113,482
140,896
Ln n
C
001-3610-431.4820
LIFE INSURANCE
1,690
1,894
1,894
1,751
1,970
m
001-3610-431.4830
DISABILITY INSURANCE
2,473
2,756
2,756
2,562
2,882
001-3610-431.4840
WORKERS COMP INSURANCE
12,287
11,654
11,654
11,945
13,818
001-3610-431.4850
EAP SERVICES
745
755
755
662
683
(n „
CZ
001-3610-431.4890
FLEX PLAN ADMINISTRATION
277
281
281
97
78
K z
TOTAL PERSONNEL & BENEFITS
$998,612
$965,924
$965,924
$991,412
$1,006,872
A D
50 - SUPPLIES
vmi r
001-3610-431.5200
PERSONNEL SUPPLIES
$11,247
$17,180
$16,980
$15,627
$18,765
001-3610-431.5301
FUEL
47,074
51,190
51,190
49,044
51,190
001-3610-431.5400
OPERATING SUPPLIES
15,539
19,000
19,000
18,827
19,000
001-3610-431.5474
SIGN MATERIALS
65,976
50,000
49,752
52,223
50,000
001-3610-431.5800
OPERATING EQUIPMENT<$5000
6,951
14,860
13,410
11,719
14,860
TOTAL SUPPLIES
$146,787
$152,230
$150,332
$147,440
$153,815
n 0
60 - MAINTENANCE
v W
001-3610-431.6300
VEHICLE MAINTENANCE
$9,845
$26,020
$26,020
$14,003
$26,020
A
001-3610-431.6510
STREET MAINTENANCE
81,663
75,000
70,500
70,500
75,000
n
001-3610-431.6515
BRIDGE MAINTENANCE
0
1,000
1,000
0
1,000
a
A
O
001-3610-431.6517
TRAFFIC LIGHT MAINTENANCE
2,308
4,010
14,510
14,297
5,010
3
001-3610-431.6520
SIDEWALK MAINTENANCE
47,301
25,000
48,962
46,558
30,000
M
z
001-3610-431.6800
EQUIPMENT MAINTENANCE
15,971
45,800
40,800
22,991
45,800
TOTAL MAINTENANCE
$157,088
$176,830
$201,792
$168,349
$182,830
70 - SERVICES
001-3610-431.7311
VEHICLE INSURANCE
$9,931
$12,856
$12,856
$12,856
$14,439
001-3610-431.7400
OPERATING SERVICES
7,758
8,000
8,000
8,000
12,000
001-3610-431.7498
JUDGMENTS & DAMAGE CLAIMS
0
3,500
3,500
0
3,500
001-3610-431.7510
TRAINING
2,350
3,975
3,945
2,000
3,975
001-3610-431.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
1,757
1,620
1,620
1,000
1,660
001-3610-431.7530
MEMBERSHIPS
0
0
30
30
30
001-3610-431.7611
ELECTRICITY
445,965
470,816
470,816
470,816
482,304
001-3610-431.7612
TELEPHONE/COMMUNICATIONS
196
3,898
3,898
3,898
250
2 c
001-3610-431.7800
CONTRACT SERVICES
0
2,300
2,300
2,300
3,500
r0
3 m
001-3610-431.7830
RENTAL
0
2,000
2,000
0
2,000
m
001-3610-431.7831
VEHICLE LEASE -INTERNAL
57,970
45,411
45,411
45,411
45,411
O z
zD
TOTAL SERVICES
$525,927
$554,376
$554,376
$546,311
$569,069
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 351
rtmental Information
Public Works
0 w
3610 - Public Works/Street/Sidewalk Operation
(continued_
U
FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
Z
80 - CAPITAL OUTLAY
001-3610-431.8400 CAPITAL OPERATING EQUIP
$370,211
$0
$0
$0
$0
001-3610-431.8800 CAPITAL EQUIPMENT
7,095
0
46,430
46,430
0
TOTAL CAPITAL OUTLAY
$377,306
$0
$46,430
$46,430
$0
3610 -PUBLIC WORKS/STREET/SIDEWALK OPERATION
$2,205,720 $1,849,360
$1,918,854
$1,899,942
$1,912,586
352
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Public Works
3620 - Public Works/Drainage
Operations
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL & BENEFITS
Oz
001-3620-431.4110
FULLTIME SALARIES & WAGES
$207,938
$220,324
$220,324
$210,853
$232,220
001-3620-431.4130
OVERTIME PAY
5,543
9,147
9,147
13,194
9,518
001-3620-431.4131
HOLIDAY HRS WORKED
0
0
0
231
0
001-3620-431.4143
LONGEVITY PAY
2,650
2,920
2,920
2,830
3,055
001-3620-431.4145
INCENTIVE -CERTIFICATE PAY
1,920
2,580
2,580
2,580
2,040
v -n
O
001-3620-431.4149
CELL PHONE ALLOWANCE
422
420
420
420
420
D
001-3620-431.4190
TERMINATION PAYOUTS
0
0
0
1,305
0
nz
< n
Q° D
001-3620-431.4710
SOCIAL SECURITY/MEDICARE
16,332
17,673
17,673
15,495
18,052
v r
A (n
001-3620-431.4720
TMRS RETIREMENT
36,231
40,452
40,452
38,329
41,279
On Z
m C
001-3620-431.4810
HEALTH/DENTAL INSURANCE
31,924
34,236
34,236
36,503
43,050
Ln n
C
001-3620-431.4820
LIFE INSURANCE
586
679
679
592
713
m
001-3620-431.4830
DISABILITY INSURANCE
857
989
989
867
1,044
001-3620-431.4840
WORKERS COMP INSURANCE
3,721
3,970
3,970
3,593
4,214
001-3620-431.4850
EAP SERVICES
223
233
233
191
211
(n m
CZ
001-3620-431.4890
FLEX PLAN ADMINISTRATION
83
87
87
29
24
K z
TOTAL PERSONNEL & BENEFITS
$308,430
$333,710
$333,710
$327,012
$355,840
A D
50 - SUPPLIES
(n r
001-3620-431.5200
PERSONNEL SUPPLIES
$3,249
$6,450
$6,450
$5,811
$7,070
001-3620-431.5301
FUEL
6,487
6,870
6,870
6,870
6,870
001-3620-431.5400
OPERATING SUPPLIES
3,160
2,500
2,500
2,500
3,000
001-3620-431.5800
OPERATING EQUIPMENT<$5000
166
2,000
2,000
2,000
2,000
TOTAL SUPPLIES
$13,062
$17,820
$17,820
$17,181
$18,940
60 - MAINTENANCE
QO
n 0
m
001-3620-431.6300
VEHICLE MAINTENANCE
$495
$6,000
$6,000
$4,500
$6,000
v W
001-3620-431.6530
DRAINAGE MAINTENANCE
25,428
33,000
30,000
24,408
33,000
� m
001-3620-431.6800
EQUIPMENT MAINTENANCE
7,083
27,000
27,000
26,240
27,000
I
TOTAL MAINTENANCE
$33,006
$66,000
$63,000
$55,148
$66,000
m
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70 - SERVICES
m
001-3620-431.7311
VEHICLE INSURANCE
$1,637
$2,124
$2,124
$2,124
$1,499
Z
001-3620-431.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
0
1,000
001-3620-431.7510
TRAINING
0
300
300
300
300
001-3620-431.7530
MEMBERSHIPS
0
0
0
0
30
001-3620-431.7830
RENTAL
0
2,000
2,000
0
2,000
001-3620-431.7831
VEHICLE LEASE -INTERNAL
11,370
11,370
11,370
11,370
11,370
TOTAL SERVICES
$13,007
$16,794
$16,794
$13,794
$16,199
•
80 - CAPITAL OUTLAY
001-3620-431.8800
CAPITAL EQUIPMENT
0
0
40,222
0
0
TOTAL CAPITAL OUTLAY
$0
$0
$40t222
$0
$0
3620 - PUBLIC WORKS/DRAINAGE OPERATIONS
$367,505
$434,324
$471,546
$413,135
$456,979
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P>
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3601 - Public Works Administration
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FY24
FY24
FY24
FY25
>
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
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40 - PERSONNEL & BENEFITS
401-3601-434.4110
FULLTIME SALARIES & WAGES
$206,170
$225,410
$225,410
$215,917
$225,189
401-3601-434.4130
OVERTIME PAY
2,032
1,133
1,133
1,100
1,190
401-3601-434.4143
LONGEVITY PAY
2,115
1,015
1,015
1,335
1,075
401-3601-434.4145
INCENTIVE -CERTIFICATE PAY
4,470
2,640
2,640
2,920
3,000
w LO
401-3601-434.4149
CELL PHONE ALLOWANCE
422
420
420
420
420
Fv
401-3601-434.4190
TERMINATION PAYOUTS
5,787
0
0
0
0
D a
401-3601-434.4710
SOCIAL SECURITY/MEDICARE
15,634
16,489
16,489
16,412
16,441
ry
N °6
401-3601-434.4720
TMRS RETIREMENT
36,656
39,632
39,632
39,093
38,544
Q J
401-3601-434.4810
HEALTH/DENTAL INSURANCE
37,942
41,358
41,358
40,547
43,766
z a
401-3601-434.4820
LIFE INSURANCE
600
665
665
585
666
Q
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401-3601-434.4830
DISABILITY INSURANCE
877
968
968
856
975
W
401-3601-434.4840
WORKERS COMP INSURANCE
218
227
227
201
273
401-3601-434.4850
EAP SERVICES
155
174
174
150
158
Q w
401-3601-434.4890
FLEX PLAN ADMINISTRATION
142
157
157
164
207
Z rr
TOTAL PERSONNEL & BENEFITS
$313,220
$330,288
$330,288
$319,700
$331,904
z_
50 - SUPPLIES
W Ln
401-3601-434.5200
PERSONNEL SUPPLIES
$559
$620
$820
$820
$1,060
401-3601-434.5301
FUEL
0
0
0
0
2,000
401-3601-434.5400
OPERATING SUPPLIES
2,762
3,100
4,200
4,200
3,350
401-3601-434.5800
OPERATING EQUIPMENT<$5000
1,078
3,650
4,650
4,373
1,900
TOTAL SUPPLIES
$4,399
$7,370
$9,670
$9,393
$8,310
60 - MAINTENANCE
U z
401-3601-434.6300
VEHICLE MAINTENANCE
$0
$0
$0
$0
$1,500
ww
TOTAL MAINTENANCE
$0
$0
$0
$0
$1,500
F >
70 - SERVICES
oa
401-3601-434.7311
VEHICLE INSURANCE
$0
$0
$0
$0
$1,000
=
401-3601-434.7400
OPERATING SERVICES
2,056
6,240
5,640
2,236
7,000
J
F
401-3601-434.7401
POSTAL/COURIER SERVICES
726
700
700
700
775
Q
401-3601-434.7422
CONSUMER CONFIDENCE RPT
505
575
575
540
600
U
os
401-3601-434.7510
TRAINING
1,497
6,000
5,500
5,500
6,760
401-3601-434.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
1,375
3,100
2,000
1,308
3,175
401-3601-434.7530
MEMBERSHIPS
2,017
2,170
2,170
2,170
2,535
401-3601-434.7612
TELEPHONE/COMMUNICATIONS
7,750
7,752
8,252
8,252
8,544
TOTAL SERVICES
$15,926
$26,537
$24,837
$20,706
$30,389
•
80 - CAPITAL OUTLAY
401-3601-434.8300
VEHICLES
$0
$0
$0
$0
$55,000
TOTAL CAPITAL OUTLAY
$0
$0
$0
$0
$55,000
3601 - PUBLIC WORKS ADMINISTRATION
$333,545
$364095
$364,795
$349,799
$427,103
J Z
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354 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Public Works
3648 - Utility Customer Service
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL & BENEFITS
Oz
401-3648-434.4110 FULLTIME SALARIES & WAGES
$62,247
$127,035
$127,035
$113,787
$124,449
401-3648-434.4130 OVERTIME PAY
4,796
6,305
6,305
7,270
6,576
401-3648-434.4131 HOLIDAY HRS WORKED
104
0
0
0
0
401-3648-434.4143 LONGEVITY PAY
682
135
135
135
400
401-3648-434.4145 INCENTIVE -CERTIFICATE PAY
150
0
0
0
0
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401-3648-434.4149 CELL PHONE ALLOWANCE
634
1,260
1,260
1,260
1,260
D
401-3648-434.4190 TERMINATION PAYOUTS
2,906
0
0
0
0
nz
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401-3648-434.4710 SOCIAL SECURITY/MEDICARE
4,893
9,094
9,094
8,020
9,522
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401-3648-434.4720 TMRS RETIREMENT
11,857
23,154
23,154
18,687
22,152
On
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401-3648-434.4810 HEALTH/DENTAL INSURANCE
18,557
43,181
43,181
25,224
31,525
Ln n
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401-3648-434.4820 LIFE INSURANCE
187
388
388
307
383
m
401-3648-434.4830 DISABILITY INSURANCE
274
565
565
449
560
401-3648-434.4840 WORKERS COMP INSURANCE
779
1,455
1,455
1,211
1,720
401-3648-434.4850 EAP SERVICES
92
174
174
138
158
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401-3648-434.4890 FLEX PLAN ADMINISTRATION
149
157
157
85
81
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TOTAL PERSONNEL & BENEFITS
$108,307
$212,903
$212,903
$176,573
$198,786
A D
50 - SUPPLIES
vmi r
401-3648-434.5200 PERSONNEL SUPPLIES
$1,337
$2,360
$2,360
$2,268
$4,140
401-3648-434.5301 FUEL
4,617
6,530
6,530
6,244
6,530
401-3648-434.5400 OPERATING SUPPLIES
1,875
2,000
2,000
1,576
3,000
401-3648-434.5800 OPERATING EQUIPMENT<$5000
2,996
2,200
3,400
2,913
3,500
TOTAL SUPPLIES
$10,825
$13,090
$14,290
$13,001
$17,170
60 - MAINTENANCE
QO
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401-3648-434.6300 VEHICLE MAINTENANCE
$2,023
$4,000
$4,000
$3,934
$6,000
v W
TOTAL MAINTENANCE
$2,023
$4,000
$4,000
$3,934
$6,000
70 - SERVICES
n
401-3648-434.7311 VEHICLE INSURANCE
$975
$1,263
$1,263
$1,263
$2,056
a
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401-3648-434.7400 OPERATING SERVICES
0
4,600
4,100
4,000
4,600
M
401-3648-434.7498 JUDGMENTS & DAMAGE CLAIMS
1,200
1,000
1,000
0
1,000
M
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401-3648-434.7510 TRAINING
0
2,000
2,000
1,500
3,000
401-3648-434.7520 TRAVEL EXPENSES &
REIMBURSEMENTS
0
200
200
200
300
•
401-3648-434.7800 CONTRACT SERVICES
190,953
103,860
103,860
103,860
43,860
•
•
401-3648-434.7831 VEHICLE LEASE -INTERNAL
10,360
10,360
10,360
10,360
10,360
TOTAL SERVICES
$203,488
$123,283
$122,783
$121,183
$65,176
•
80 - CAPITAL OUTLAY
401-3648-434.8800 CAPITAL EQUIPMENT
$0
$75,000
$75,000
$70,741
$0
TOTAL CAPITAL OUTLAY
$0
$75,000
$75,000
$70,741
$0
3648 - UTILITY CUSTOMER SERVICE
$324,643
$428,276
$428,976
$385,432
$287,132
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3650 - Public Works/Water Utilities
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
401-3650-434.4110
FULLTIME SALARIES & WAGES
$321,129
$404,059
$404,059
$390,456
$404,259
401-3650-434.4130
OVERTIME PAY
59,384
34,366
34,366
46,782
35,758
401-3650-434.4131
HOLIDAY HRS WORKED
299
0
0
0
0
401-3650-434.4143
LONGEVITY PAY
1,071
1,090
1,090
1,085
1,395
401-3650-434.4145
INCENTIVE -CERTIFICATE PAY
3,405
4,440
4,440
4,900
5,520
401-3650-434.4149
CELL PHONE ALLOWANCE
545
1,080
1,080
900
1,080
401-3650-434.4190
TERMINATION PAYOUTS
6,655
0
0
3,479
0
401-3650-434.4710
SOCIAL SECURITY/MEDICARE
27,740
32,272
32,272
31,590
32,071
401-3650-434.4720
TMRS RETIREMENT
62,261
76,479
76,479
72,858
74,796
401-3650-434.4810
HEALTH/DENTAL INSURANCE
58,950
90,417
90,417
73,399
98,833
401-3650-434.4820
LIFE INSURANCE
873
1,284
1,284
1,053
1,292
401-3650-434.4830
DISABILITY INSURANCE
1,306
1,869
1,869
1,612
1,968
401-3650-434.4840
WORKERS COMP INSURANCE
4,056
5,203
5,203
4,527
5,806
401-3650-434.4850
EAP SERVICES
378
465
465
393
420
401-3650-434.4890
FLEX PLAN ADMINISTRATION
140
173
173
110
111
TOTAL PERSONNEL & BENEFITS
$548,192
$653,197
$653,197
$633,144
$663,309
50 - SUPPLIES
401-3650-434.5200
PERSONNEL SUPPLIES
$9,110
$14,255
$14,155
$11,367
$15,105
401-3650-434.5301
FUEL
13,678
13,590
13,590
13,S90
14,000
401-3650-434.5400
OPERATING SUPPLIES
13,531
12,000
12,000
12,000
12,150
401-3650-434.5476
WATER METERS-REPL PROGRAM
12,696
20,000
20,220
20,220
20,000
401-3650-434.5800
OPERATING EQUIPMENT<$5000
6,884
13,000
15,246
12,478
13,000
TOTAL SUPPLIES
$55,899
$72,845
$75,211
$69,655
$74,255
60 - MAINTENANCE
401-3650-434.6300
VEHICLE MAINTENANCE
$16,374
$15,000
$15,000
$15,000
$16,000
401-3650-434.6541
DISTRIBUTION LINE MAINT
138,515
130,000
144,021
144,021
160,000
401-3650-434.6546
FIRE HYDRANT MAINTENANCE
35,174
35,000
29,000
29,000
35,000
401-3650-434.6800
EQUIPMENT MAINTENANCE
9,825
18,700
18,700
17,132
18,700
TOTAL MAINTENANCE
$199,888
$198,700
$206,721
$205,153
$229,700
70 - SERVICES
401-3650-434.7140
CONSULTING SERVICES
$16,720
$20,300
$20,300
$20,300
$20,300
401-3650-434.7311
VEHICLE INSURANCE
4,648
6,018
6,018
6,018
4,974
401-3650-434.7498
JUDGMENTS & DAMAGE CLAIMS
6,847
3,500
3,500
1,000
3,500
401-3650-434.7510
TRAINING
2,564
7,100
7,100
6,280
8,100
401-3650-434.7520
TRAVEL EXPENSES & REIMBURSEMENTS
569
700
700
700
800
401-3650-434.7530
MEMBERSHIPS
285
405
405
405
470
401-3650-434.7612
TELEPHONE/COMMUNICATIONS
196
250
250
250
250
401-3650-434.7800
CONTRACT SERVICES
28,985
6,000
14,515
14,515
6,000
401-3650-434.7830
RENTAL
0
2,900
2,900
0
2,900
401-3650-434.7831
VEHICLE LEASE -INTERNAL
22,450
22,450
22,450
22,450
22,450
TOTAL SERVICES
$83,264
$69,623
$78,138
$71,918
$69,744
80 - CAPITAL OUTLAY
401-3650-434.8400
CAPITAL OPERATING EQUIP
$8,184
$0
$0
$0
$0
Q TOTAL CAPITAL OUTLAY $8,184 $O $O $0 $O
w Q 3650 - PUBLIC WORKS/WATER UTILITIES $895,427 $994,365 $1,013,267 $979,870 $1,037,008
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356 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Public Works
3651 - Public Works/Sewer Utilities
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
401-3651-433.4110
FULLTIME SALARIES & WAGES
$247,134
$285,786
$285,786
$275,284
$344,468
401-3651-433.4130
OVERTIME PAY
37,740
28,638
28,638
28,467
29,787
401-3651-433.4131
HOLIDAY HRS WORKED
125
0
0
0
0
401-3651-433.4143
LONGEVITY PAY
1,025
1,385
1,385
1,130
1,250
401-3651-433.4145
INCENTIVE -CERTIFICATE PAY
1,800
1,800
1,800
1,800
1,800
401-3651-433.4149
CELL PHONE ALLOWANCE
543
540
540
540
960
401-3651-433.4190
TERMINATION PAYOUTS
1,067
0
0
851
0
401-3651-433.4710
SOCIAL SECURITY/MEDICARE
21,180
23,370
23,370
22,905
27,194
401-3651-433.4720
TMRS RETIREMENT
48,011
54,674
54,674
53,606
63,151
401-3651-433.4810
HEALTH/DENTAL INSURANCE
53,477
59,046
59,046
54,680
84,514
401-3651-433.4820
LIFE INSURANCE
748
918
918
802
1,091
401-3651-433.4830
DISABILITY INSURANCE
1,106
1,336
1,336
1,174
1,596
401-3651-433.4840
WORKERS COMP INSURANCE
3,126
3,530
3,530
3,086
4,902
401-3651-433.4850
EAP SERVICES
334
348
348
309
368
401-3651-433.4890
FLEX PLAN ADMINISTRATION
124
130
130
45
42
TOTAL PERSONNEL & BENEFITS
$417,540
$461,501
$461,501
$444,679
$561,123
50 - SUPPLIES
401-3651-433.5200
PERSONNEL SUPPLIES
$6,561
$10,280
$10,280
$9,905
$11,030
401-3651-433.5301
FUEL
15,651
17,070
17,070
17,070
17,070
401-3651-433.5400
OPERATING SUPPLIES
7,249
9,130
9,130
9,130
9,130
401-3651-433.5800
OPERATING EQUIPMENT<$5000
2,874
8,000
9,830
7,877
8,000
TOTAL SUPPLIES
$32,335
$44,480
$46,310
$43,982
$45,230
60 - MAINTENANCE
401-3651-433.6300
VEHICLE MAINTENANCE
$5,172
$10,000
$10,000
$8,319
$10,000
401-3651-433.6551
COLLECTION LINE MAINTANCE
0
40,000
0
0
0
401-3651-433.6551
COLLECTION LINE MAINTENANCE
28,672
0
40,000
40,000
40,000
401-3651-433.6800
EQUIPMENT MAINTENANCE
11,700
16,000
22,000
22,000
16,000
TOTAL MAINTENANCE
$45,544
$66,000
$72,000
$70,319
$66,000
70 - SERVICES
401-3651-433.7311
VEHICLE INSURANCE
$5,373
$6,956
$6,956
$6,956
$5,686
401-3651-433.7498
JUDGMENTS & DAMAGE CLAIMS
772
3,500
3,500
3,495
3,500
401-3651-433.7510
TRAINING
3,220
7,000
7,000
6,620
7,000
401-3651-433.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
329
700
700
500
700
401-3651-433.7530
MEMBERSHIPS
285
315
315
315
385
401-3651-433.7800
CONTRACT SERVICES
28,985
10,000
13,515
12,334
10,000
401-3651-433.7830
RENTAL
471
1,930
1,930
1,230
1,930
401-3651-433.7831
VEHICLE LEASE -INTERNAL
22,670
22,670
22,670
22,670
20,150
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TOTAL SERVICES
$62,105
$53,071
$56,586
$54,120
$49,351
.
80 - CAPITAL OUTLAY
401-3651-433.8300 VEHICLES
$0
$0
$44,214
$44,214
$0
_n C
0
401-3651-433.8400 CAPITAL OPERATING EQUIP
47,648
44,214
0
0
0
3 m
TOTAL CAPITAL OUTLAY
$47,648
$44,214
$44,214
$44,214
$0
m
3651 - PUBLIC WORKS/SEWER UTILITIES
$605,172
$669,266
$680,611
$657,314
$721,704
Oz D
r
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 357
P>
Departmental Information Public Works
w
3655 - Public Works/Water Operations
0
U
FY24
FY24
FY24
FY25
>
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
Z
40 - PERSONNEL &
BENEFITS
401-3655-434.4110
FULLTIME SALARIES & WAGES
$230,904
$236,519
$236,519
$229,698
$283,076
401-3655-434.4130
OVERTIME PAY
45,186
13,742
13,742
29,554
14,299
401-3655-434.4131
HOLIDAY HRS WORKED
3,177
1,710
1,710
2,430
0
401-3655-434.4143
LONGEVITY PAY
2,218
2,541
2,541
2,598
2,475
w LO
401-3655-434.4145
INCENTIVE -CERTIFICATE PAY
5,400
5,700
5,700
5,700
6,900
FU
401-3655-434.4149
CELL PHONE ALLOWANCE
303
582
582
582
420
D a
401-3655-434.4190
TERMINATION PAYOUTS
0
0
0
5,714
0
N °6
401-3655-434.4710
SOCIAL SECURITY/MEDICARE
20,882
18,885
18,885
20,163
21,794
Q -,
401-3655-434.4720
TMRS RETIREMENT
47,632
44,817
44,817
42,009
51,282
z a
401-3655-434.4810
HEALTH/DENTAL INSURANCE
37,085
38,667
38,667
37,844
65,047
Q
?
401-3655-434.4820
LIFE INSURANCE
637
752
752
647
886
401-3655-434.4830
DISABILITY INSURANCE
939
1,095
1,095
948
1,297
401-3655-434.4840
WORKERS COMP INSURANCE
3,256
3,147
3,147
3,161
3,981
Q Ln w
401-3655-434.4850
EAP SERVICES
250
250
250
218
263
U Q
401-3655-434.4890
FLEX PLAN ADMINISTRATION
121
121
121
39
30
z57
_
TOTAL PERSONNEL & BENEFITS
$397,990
$368,528
$368,528
$381,305
$451,750
LL
Ln
50 - SUPPLIES
401-3655-434.5200
PERSONNEL SUPPLIES
$5,084
$6,450
$6,450
$6,450
$7,820
401-3655-434.5301
FUEL
13,769
11,860
11,860
14,000
14,750
401-3655-434.5400
OPERATING SUPPLIES
6,705
5,600
5,600
5,600
6,500
401-3655-434.5475
WATER METERS & BOXES
212,413
51,000
183,046
183,046
51,000
401-3655-434.5495
CHEMICALS
18,779
10,000
10,000
10,000
20,000
U z
401-3655-434.5800
OPERATING EQUIPMENT<$5000
14,131
16,000
14,800
14,800
20,000
wTOTAL
SUPPLIES
$270,881
$100,910
$231,756
$233,896
$120,070
F >
60 - MAINTENANCE
oa
401-3655-434.6300
VEHICLE MAINTENANCE
$7,789
$10,000
$10,000
$10,000
$11,500
=
401-3655-434.6543
WATER PLANT MAINTENANCE
128,920
160,000
177,372
177,372
170,000
J
F
401-3655-434.6547
WATER METER MAINTENANCE
4,889
5,000
5,000
4,950
20,000
Q
401-3655-434.6800
EQUIPMENT MAINTENANCE
1,457
3,500
3,500
3,500
3,500
U
os
401-3655-434.6801
EMERGENCY GENERATOR MAINT
22,898
27,000
41,000
30,266
30,000
TOTAL MAINTENANCE
$165,953
$205,500
$236,872
$226,088
$235,000
' •
70 - SERVICES
401-3655-434.7311
VEHICLE INSURANCE
$2,560
$3,315
$3,315
$3,315
$3,584
401-3655-434.7400
OPERATING SERVICES
22,089
43,120
43,120
38,693
46,750
•
401-3655-434.7471
PURCHASED WATER
1,668,573
1,845,333
1,845,333
1,845,333
1,845,333
401-3655-434.7494
PERMITS & INSPECTION FEES
49,447
50,500
53,900
53,900
52,300
401-3655-434.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
0
1,000
401-3655-434.7510
TRAINING
2,496
4,000
3,940
2,000
4,000
401-3655-434.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
30
400
400
50
400
Q z
401-3655-434.7530
MEMBERSHIPS
115
140
200
200
245
w Q
401-3655-434.7611
ELECTRICITY
172,322
219,527
219,527
219,527
224,884
Jp
401-3655-434.7612
TELEPHONE/COMMUNICATIONS
326
400
400
400
400
a Z
401-3655-434.7613
NATURAL GAS
3,820
2,900
2,900
2,900
2,900
V)
401-3655-434.7830
RENTAL
1,938
3,660
3,660
2,600
4,260
358 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information Public Works
3655 - Public Works/Water Operations (continued
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
401-3655-434.7831
VEHICLE LEASE -INTERNAL
22,400
22,400
22,400
22,400
22,400
401-3655-434.7840
POLLUTION CONTROL & ABATE
28,278
27,000
32,800
29,830
33,000
TOTAL SERVICES
$1,974,394
$2,223,695
$2,232,895
$2,221,148
$2,241,456
80 - CAPITAL OUTLAY
401-3655-434.8300
VEHICLES
$0
$0
$0
$0
$45,000
401-3655-434.8400
CAPITAL OPERATING EQUIP
0
40,000
40,000
672,000
0
401-3655-434.8800
CAPITAL EQUIPMENT
0
0
14,439
14,439
0
TOTAL CAPITAL OUTLAY
$0
$40t000
$54,439
$686,439
$45,000
90 - OTHER
401-3655-434.9342
95 CITY OF HOUSTON BONDS
$192,490
$192,238
$192,238
$192,238
$192,000
401-3655-434.9343
COH-SEWPP Capital Improvements
283,540
481,829
481,829
481,829
2,946,237
TOTAL OTHER
$476,030
$674,067
$674,067
$674,067
$3,138,237
3655 - PUBLIC WORKS/WATER OPERATIONS
$3,285,248
$3,612,700
$3,798,557
$4,422,943
$6,231,513
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 359
P>
Departmental Information
Public Works
w
3656 - Public Works/Sewer operations
o
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FY24
FY24 FY24 FY25
D LU
FY23 Original
Amended Year End Adopted
O O
Account Number Account Name
Actual Budget
Budget Estimate Budget
°6
40 - PERSONNEL & BENEFITS
Z
401-3656-433.4110
FULLTIME SALARIES & WAGES
$244,909
4,251,185
4,251,185
$253,731
4324,934
401-3656-433.4130
OVERTIME PAY
30,038
17,183
17,183
21,420
17,890
401-3656-433.4131
HOLIDAY HRS WORKED
3,190
1,133
1,133
1,845
2,942
401-3656-433.4143
LONGEVITY PAY
3,330
3,570
3,570
3,570
3,820
401-3656-433.4145
INCENTIVE -CERTIFICATE PAY
9,300
9,300
9,300
9,300
9,300
401-3656-433.4149
CELL PHONE ALLOWANCE
0
0
0
180
540
401-3656-433.4710
SOCIAL SECURITY/MEDICARE
21,863
21,248
21,248
20,522
26,425
401-3656-433.4720
TMRS RETIREMENT
48,222
48,525
48,525
44,802
60,006
401-3656-433.4810
HEALTH/DENTAL INSURANCE
32,948
34,435
34,435
31,537
57,389
401-3656-433.4820
LIFE INSURANCE
692
815
815
723
1,037
401-3656-433.4830
DISABILITY INSURANCE
1,0S3
1,232
1,232
1,10S
1,S68
401-3656-433.4840
WORKERS COMP INSURANCE
3,105
3,064
3,064
3,182
4,602
401-3656-433.4850
EAP SERVICES
232
232
232
212
263
401-3656-433.4890
FLEX PLAN ADMINISTRATION
86
86
86
31
30
TOTAL PERSONNEL & BENEFITS
$398,968
$392,008
$392,008
$392,160
$510,746
50 - SUPPLIES
401-3656-433.5200
PERSONNEL SUPPLIES
$4,055
$6,450
$6,450
$3,620
$6,900
401-3656-433.5301
FUEL
17,007
15,610
15,610
15,610
17,750
401-3656-433.S400
OPERATING SUPPLIES
3,106
5,600
5,600
4,000
6,600
401-3656-433.5800
OPERATING EQUIPMENT<$S000
4,2S3
2,900
2,900
2,100
3,500
TOTAL SUPPLIES
$28,421
$30,560
$30,560
$25,330
$34,750
60 - MAINTENANCE
401-3656-433.6300
VEHICLE MAINTENANCE
$11,457
$14,000
$14,000
$12,011
$15,500
401-3656-433.6552
LIFTSTATION MAINTENANCE
7S,380
160,040
254,851
254,851
180,040
401-3656-433.6800
EQUIPMENT MAINTENANCE
991
3,300
102,261
102,261
3,300
401-3656-433.6801
EMERGENCY GENERATOR MAINT
40,147
40,000
40,297
30,404
45,000
TOTAL MAINTENANCE
$127,975
$217,340
$411,409
$399,527
$243,840
70 - SERVICES
401-3656-433.7311
VEHICLE INSURANCE
$3,916
$5,070
$5,070
$5,070
$6,801
401-3656-433.7400
OPERATING SERVICES
12,905
10,100
12,605
11,192
10,100
401-3656-433.7473
BLACKHAWK WW OPERATIONS
2,312,571
2,865,231
5,268,786
5,268,786
3,008,493
401-3656-433.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
0
1,000
401-3656-433.7510
TRAINING
700
4,000
4,000
2,135
4,000
401-3656-433.7520
TRAVEL EXPENSES & REIMBURSEMENTS
924
400
400
0
400
401-3656-433.7530
MEMBERSHIPS
115
140
140
Ps
215
401-3656-433.7611
ELECTRICITY
119,301
117,192
117,192
121,852
120,052
401-3656-433.7613
NATURALGAS
12,915
11,600
11,600
11,879
11,600
401-3656-433.7800
CONTRACT SERVICES
33,660
70,000
75,000
40,200
80,000
401-3656-433.7830
RENTAL
960
1,500
1,500
500
1,500
401-3656-433.7831
VEHICLE LEASE -INTERNAL
56,710
56,930
56,930
56,930
56,930
TOTAL SERVICES
$2,554,677
$3,143,163
$5,554,223
$5,518,659
$3,301,091
80 - CAPITAL OUTLAY
401-3656-433.8300
401-3656-433.8400
VEHICLES
CAPITAL OPERATING EQUIPMENT
$0
0
$0
0
$0
9,057
$0
221,148
$45,000
0
TOTAL CAPITAL OUTLAY
$0
$0
$9,057
$221,148
$45,000
90 - OTHER
401-3656-433.9061
BLACKHAWK WWTP OPER RESERVE
$24,664
$21,000
$21,000
$21,000
$21,000
TOTAL OTHER
$24,664
$21,000
$21,000
$21,000
$21,000
3656 - PUBLIC WORKS/SEWER OPERATIONS
$3,134,705
$3,804,071
$6,418,257
$6,577,824
$4,156,427
360 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Enainee
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Mission Statement
The Engineering Department is committed to enhancing the quality of life in Friendswood through
the provision of innovative, sustainable, and cost-effective engineering solutions. We aim to deliver
excellence in every project, from routine maintenance to transformative capital improvements, bond
initiatives, and collaborative ventures with our local, state, and national partners. Our dedication extends
to efficiently processing permits, meticulously reviewing development proposals, and conducting
thorough inspections, ensuring the safety and efficiency of our roadways, drainage systems, and
utilities. By embracing best practices and fostering a culture of continuous improvement, we strive to
meet the evolving needs of our community and support the City's vision for a vibrant, resilient future.
3 Pillars of Engineering
I( M
Infrastructure
Resilience
Ensure that the City's
infrastructure is designed,
maintained, and improved
with long-term durability,
sustainability, and
adaptability in mind.
Current Operations
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Innovative Solutions
Apply forward -thinking
strategies and technologies
to enhance project
efficiency,
cost-effectiveness, and
performance.
QOF•
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Community -Focused
Development
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Engage in transparent and
inclusive project planning
and execution that reflects
the needs and priorities of
the community.
Due to increased demand for oversight in both publicly and privately funded projects, the Engineering
division was separated from Public Works to be a standalone department consisting of Engineering
and Projects in 2019. In Fiscal Year 2024 the Engineering Department took over the role of Stormwater
Management responsibilities.
Fiscal Year 2023-2024 Accomplishments
In March 2024, the Engineering Department was restructured by eliminating the Deputy Director
position, and creating an Assistant Director Over Operations, Assistant Director Over Projects, and an
additional Graduate Engineer position. The Engineering Department received notice of awards for
alternative funding from agencies including Texas General Land Off ice's Texas Division of Emergency
Management, Federal Emergency Management Agency, Texas Department of Transportation, and
Harris County Precinct 2.
362 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Enainee
Capital Improvement Projects
The following includes the City's Capital Improvement Projects that are currently in process.
Capital Improvement Projects in Progress During FY 2023-2024
Blackhawk Boulevard
Reconstruction Phase II 24" Waterline - Clear Creek Crossing Master Drainage Plan
2024-2025 Street
Maintenance (Asphalt, Concrete and Friendswood Regional Stormwater Detention
Striping) Annalea Neighborhood Infrastructure Basin
2020 Lift Station Mitigation Pkg.1
(LS 1 &17)
2020 Lift Station Mitigation Pkg. 2
(LS 5,13, 24, 25)
Deepwood Flood Control Project
Whitcomb Flood Control Project
2020 Lift Station Mitigation Pkg. 3 New Ground Storage Tank at Water
(LS 22,27, 28, 31) Plant #1
Highlights of the Budget
Clear Creek Utility Bridge Relocation
Ground Water Storage Tank at Ground Water
Plant #4
Sanitary Sewer Master Plan
The Engineering Department was formed as a new department in 2019, which included the hiring for
the two new positions of Director of Engineering/City Engineer, and Deputy Director of Engineering.
In July 2020, a new Office Manager position was created in the Engineering department. The funding
for the position came from a vacancy within the City Secretary's Office Records Management division.
An Engineering Intern part-time position was formed through a Decision Package in October 2021.
A Graduate Engineer was added to the department through a Decision Package in October 2022.
In March 2024, the Engineering Department was restructured by eliminating the Deputy Director
position, and creating an Assistant Director Over Operations, Assistant Director Over Projects, and an
additional Graduate Engineer position.
The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
budget.
Forces at Work (FAW) included with the FY2024-25 Adopted Budget:
Description Type Amount
General Fund $53,500
Additional Vehicle (Stormwater)
Decision Packages included with the FY2024-25 Adopted Budget:
Description Type Amount
Water & Sewer Fund $1,000,000
Wastewater Master Plan
Decision Packages not included with the FY2024-25 Adopted Budget:
Description Type Amount
General Fund $200,000
City -Wide Traffic Study -
General Fund $2,250,000
Sunset Drive Signal Rehabilitation & Optimization
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 363
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Major Departmental Goals:
New Development Oversight
► Support the Citywith review of plans, specifications, drainage impact assessments, and development
permits
► Oversight of public right of way permits and field activities
► Infrastructure inspections including water, sanitary sewer, and drainage.
Enhance Safe and Efficient Transportation
► Continue to implement the annual street maintenance program including asphalt and concrete
paving, and striping
► Support the Houston -Galveston Area Council's Unified Planning Work Program Planning Study for
Friendswood Parkway Extension
► Support the Houston -Galveston Area Council's Unified Planning Work Program Master Trail Plan
for the City of Friendswood
► Execute the Blackhawk Phase II Package B-I Partnership Project with Harris County Precinct 2
► Coordinate with TXDOT for issues related to state roads FM518, FM2351, and FM528
Design and Implement Cost Effective Capital Improvement Projects
P. Utilization ofstate-of-the-arttechnologyto enhance assessment, design and construction of projects
► Provide the Engineering Department with ample training in design and project management
methodologies
Reduce Flood Risk
► Update Design Criteria Manual and Ordinances to incorporate the latest advances
► Implementation of Community Block Development Grants for flood control and community
resilience projects
► Update the City of Friendswood Master Drainage Plan
► Collaborate with Parks and Recreation to implement parkfeatures in conjunction with flood control
projects
► Establish compliance with the City Floodplain Ordinance
Provide Support to Public Works
► Provide Engineering support for Public Works operations and maintenance projects including the
Water System Improvement Project, Water Tank Rehabilitations, and extensive improvements to
support our growing community
► Manage the 2020 Lift Station Mitigation Project comprising of major enhancements to eleven (11) lift
stations repeatedly damaged in storm events, and support efforts to combat inflow and infiltration
in our sanitary sewer system
► Operational studies such as the Sanitary Sewer Master Plan
► Planning, inspecting, and testing tie-ins to City infrastructure for various developments
► Implement a city-wide Pavement Management Study
► Resolve various resident concerns and complaints
Improve Asset Management
► Implement right of way and permit tracking software
► Provide education and support to help expand and utilize Arc-GIS solutions citywide
364
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Enainee
2024-2025 Departmental Performance Measures by Division Q. Z
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Engineering Department Supports the City's Strategic Goals: < o
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6-Organizational Development Z
Engineering and Capital Projects
FY22
FY23
FY24
FY24
FY25
General Fund & Water/Sewer Fund
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full-time equivalents
6.0
8.5
9.5
9.5
9.5
Division Expenditures
$961,310
$1,132,802
$1,265,858
$1,164,356
$1,328,627
Measures of Effectiveness
# of Resident Correspondence
327
261
310
310
350
ROW Permits Issued
137
124
130
90
100
Measures of Efficiency
Monthly Operating Costs
$80,109
$94,400
$105,488
$97,030
$110,719
Division Expenditures Per Capita
$22.79
$26.56
$29.68
$27.07
$30.88
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 365
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Enginee
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Department Summary
Expenditure by Division
FY24 FY24 FY24 FY25 % Change in
FY23 Original Amended Year End Adopted Budget from
Division Actual Budget Budget Estimate Budget FY24 to FY25
ENGINEERING (GF)
$641,204
$646,344
$652,319
$652,395
$743,643 15.1%
ENGINEERING (WS)
491,598
619,514
619,514
511,961
584,984 -5.6%
DEPARTMENT TOTAL
$1,132,802
$1,265,858
$1,271,833
$1,164,356
$1,328,627 5.0%
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FY24
FY24
FY24
FY25
% Change in
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FY23
Original
Amended
Year End
Adopted
Budget from
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Actual
Budget
Budget
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Budget
FY24 to FY25
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$996,867
$1,098,966
$1,098,966
$992,044
$1,074,383
-2.2%
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43,207
42,809
43,409
43,436
47,164
10.2%
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2,900
4,400
4,400
4,400
8,000
81.8%
SERVICES
89,828
107,113
112,488
111,906
149,080
39.2%
CAPITAL OUTLAY
0
12,570
12,570
12,570
50,000
297.8%
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CLASSIFICATION TOTAL
$1,132,802
$1,265,858
$17271,833
$1,164,356
$1,328,627
5.0%
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Full -Time Equivalents by
Division
" V)
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
ENGINEERING (GF)
4.45
4.45
4.45
4.45
4.45
0.0%
ENGINEERING (WS)
4.00
5.00
5.00
5.00
5.00
0.0%
PERSONNEL TOTAL
8.45
9.45
9.45
9.45
9.45
0.0%
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3770 - Engineering/Projects
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL & BENEFITS
001-3770-431.4110
FULLTIME SALARIES & WAGES
$343,860
$351,933
$351,933
$353,715
$380,399
001-3770-431.4130
OVERTIME PAY
35,521
8,506
8,506
25,097
8,847
001-3770-431.4143
LONGEVITY PAY
1,980
1,455
1,455
1,450
1,755
001-3770-431.4145
INCENTIVE -CERTIFICATE PAY
3,400
4,200
4,200
4,200
5,400
001-3770-431.4149
CELL PHONE ALLOWANCE
1,463
1,500
1,500
1,500
1,080
001-3770-431.4190
TERMINATION PAYOUTS
7,832
0
0
0
0
001-3770-431.4220
PART-TIME WAGES W/O BENEFITS
0
23,509
23,509
8,296
23,795
001-3770-431.4710
SOCIAL SECURITY/MEDICARE
28,139
28,231
28,231
28,665
30,741
001-3770-431.4720
TMRS RETIREMENT
65,367
63,167
63,167
65,456
66,359
001-3770-431.4810
HEALTH/DENTAL INSURANCE
58,475
57,630
57,630
51,003
51,880
001-3770-431.4820
LIFE INSURANCE
965
1,061
1,061
1,038
1,147
001-3770-431.4830
DISABILITY INSURANCE
1,297
1,544
1,544
1,519
1,678
001-3770-431.4840
WORKERS COMP INSURANCE
695
715
715
692
896
001-3770-431.4850
EAP SERVICES
232
232
232
212
210
001-3770-431.4890
FLEX PLAN ADMINISTRATION
179
179
179
97
87
TOTAL PERSONNEL & BENEFITS
$549,405
$543,862
$543,862
$542,940
$574,274
50 - SUPPLIES
001-3770-431.5200
PERSONNEL SUPPLIES
$2,578
$2,641
$2,641
$2,641
$2,716
001-3770-431.5301
FUEL
3,237
3,020
3,020
3,020
4,020
001-3770-431.5400
OPERATING SUPPLIES
6,547
4,068
4,668
4,668
4,068
001-3770-431.5800
OPERATING EQUIPMENT<$5000
9,232
5,680
5,680
5,680
5,680
TOTAL SUPPLIES
$21,594
$15,409
$16,009
$16,009
$16,484
60 - MAINTENANCE
001-3770-431.6300
VEHICLE MAINTENANCE
$2,322
$2,200
$2,200
$2,200
$4,800
TOTAL MAINTENANCE
$2,322
$2,200
$2,200
$2,200
$4,800
70 - SERVICES
001-3770-431.7311
VEHICLE INSURANCE
$1,647
$2,131
$2,131
$2,131
$2,843
001-3770-431.7400
OPERATING SERVICES
3,309
8,911
8,661
8,661
11,791
001-3770-431.7401
POSTAL/COURIER SERVICES
52
250
500
500
500
001-3770-431.7498
JUDGMENTS & DAMAGE CLAIMS
Soo
Soo
Soo
500
500
001-3770-431.7510
TRAINING
5,143
6,195
6,195
5,894
10,000
001-3770-431.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
4,226
3,906
3,906
3,906
4,031
001-3770-431.7530
MEMBERSHIPS
1,122
1,070
1,570
1,570
1,510
001-3770-431.7540
PUBLICATIONS
18,768
36,000
36,000
36,000
36,000
001-3770-431.7612
TELEPHONE/COMMUNICATIONS
912
960
960
2,259
960
001-3770-431.7800
CONTRACT SERVICES
15,954
8,700
8,575
8,575
8,700
001-3770-431.7831
VEHICLE LEASE -INTERNAL
16,250
16,250
16,250
16,250
16,250
001-3770-431.7842
STORM WATER MANAGEMENT
0
0
5,000
5,000
5,000
TOTAL SERVICES
$67,883
$84,873
$90,248
$91,246
$98,085
80 - CAPITAL OUTLAY
001-3770-431.8300
VEHICLES
$0
$0
$0
$0
$50,000
TOTAL CAPITAL OUTLAY
$0
$0
$0
$0
$50,000
3770 - ENGINEERING/PROJECTS
$641,204
$646,344
$652,319
$652,395
$743,643
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 367
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FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL &
BENEFITS
401-3770-434.4110
FULLTIME SALARIES & WAGES
$321,848
$394,869
$394,869
$319,434
$373,909
401-3770-434.4130
OVERTIME PAY
2,917
0
0
4,895
0
401-3770-434.4143
LONGEVITY PAY
750
930
930
950
595
401-3770-434.4145
INCENTIVE -CERTIFICATE PAY
3,525
2,700
2,700
4,600
4,500
401-3770-434.4149
CELL PHONE ALLOWANCE
1,080
1,500
1,500
1,500
2,580
401-3770-434.4190
TERMINATION PAYOUTS
0
0
0
2,078
0
401-3770-434.4710
SOCIAL SECURITY/MEDICARE
23,696
29,060
29,060
24,507
29,019
401-3770-434.4720
TMRS RETIREMENT
54,765
68,740
68,740
55,729
63,705
401-3770-434.4810
HEALTH/DENTAL INSURANCE
35,465
53,072
53,072
31,994
21,869
401-3770-434.4820
LIFE INSURANCE
901
1,153
1,153
968
1,101
401-3770-434.4830
DISABILITY INSURANCE
1,366
1,739
1,739
1,474
1,674
401-3770-434.4840
WORKERS COMP INSURANCE
666
759
759
618
865
401-3770-434.4850
EAP SERVICES
218
290
290
234
262
401-3770-434.4890
FLEX PLAN ADMINISTRATION
265
292
292
123
30
TOTAL PERSONNEL & BENEFITS
$447,462
$555,104
$555,104
$449,104
$500009
50 - SUPPLIES
401-3770-434.5200
PERSONNEL SUPPLIES
$2,672
$3,440
$3,640
$3,640
$3,690
401-3770-434.5301
FUEL
2,670
1,470
1,470
2,102
3,500
401-3770-434.5400
OPERATING SUPPLIES
1,892
2,490
3,490
2,885
2,490
401-3770-434.5800
OPERATING EQUIPMENT<$5000
14,379
20,000
18,800
18,800
21,000
TOTAL SUPPLIES
$21,613
$27,400
$27,400
$27,427
$30,680
60 - MAINTENANCE
401-3770-434.6300
VEHICLE MAINTENANCE
$578
$2,200
$2,200
$2,200
$3,200
TOTAL MAINTENANCE
$578
$2,200
$2,200
$2,200
$3,200
70 - SERVICES
401-3770-434.7311
VEHICLE INSURANCE
$981
$1,270
$1,270
$1,272
$1,320
401-3770-434.7400
OPERATING SERVICES
1,537
0
0
50
0
401-3770-434.7498
JUDGMENTS & DAMAGE CLAIMS
0
Soo
Soo
Soo
Soo
401-3770-434.7510
TRAINING
9,279
8,510
9,710
8,667
9,500
401-3770-434.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
3,300
4,500
3,300
2,711
4,500
401-3770-434.7530
MEMBERSHIPS
1,132
1,720
1,720
1,720
2,435
401-3770-434.7540
PUBLICATIONS
0
0
0
0
27,000
401-3770-434.7612
TELEPHONE/COMMUNICATIONS
456
480
480
480
480
401-3770-434.7831
VEHICLE LEASE -INTERNAL
5,260
5,260
5,260
5,260
5,260
TOTAL SERVICES
$21,945
$22,240
$229240
$20,660
$50,995
80 - CAPITAL OUTLAY
401-3770-434.8800 CAPITAL EQUIPMENT $0 $12,570 $12,570 $12,570 $0
TOTAL CAPITAL OUTLAY $0 $12,570 $12,570 $12,570 $0
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Mission Statement
The mission of the Friendswood Public Library is to provide all persons in the community confidential
access to materials that can improve their minds, and also to provide an environment in which
individuals may freely pursue intellectual, educational, and recreational interests through diverse
services and resources in a variety of formats.
3 Pillars of the Library
Operational
Excellence
Operational excellence
and service to physical
and virtual customers
through the creation of
a comfortable, inviting,
and accessible
environments (physical
and digital) to educate,
thrill and engage
customers through our
innovative programs,
resources, and ideas.
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Accessibility
Ensure accessibility to
resources, books,
research, and
documents through the
use of the most up to
date technology,
networks, and research
resources to provide
every person in our
community the
opportunity to thrive.
Operational
Efficiencies
Operational efficiencies
and good stewardship
of our resources
through the
identification of process
improvements,
internal/external
collaborations, and
pursuit of partnerships
for innovative
programming and
experiences.
Current Operations
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The Friendswood Public Library serves as an informational, educational, and recreational resource to all
wcitizens of Friendswood. Currently, the library collection consists of over 100,000 physical items and 62
w magazine and newspaper subscriptions. The library also provides access to over 75,000 down loadable
mo e-books, audiobooks and videos. The physical collection also includes popular and educational videos,
UJ o a compact discs, audiobooks, pre -loaded tablets, and electronic resources. The library also schedules
public access to seven meeting and study spaces throughout the year.
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u Adult services staff serve the community through reference services online, in -person, virtually, and byphone. Outreach
opportunities in the use of library services and online resources are also provided throughout the year. The Library
also provides internet computers, access to several software applications including word processing and spreadsheet
' software, 3-D and poster printing, scanning services, and a fee based printing service. Classes are offered in basic
computer skills, basic software applications, library technologies, and use of electronic resources. Electronic resources
• : include full text articles from over 1,200 periodicals and reference works, online foreign language courses, career and
college test preparation, genealogy databases, software and technology training, and an online guide to fiction and
nonfiction literature. Adult educational and cultural programs are provided throughout the year. Through the library,
citizens may download best-selling audiobooks, eBooks, videos and popular magazines 24/7 to their PC, tablet, or smart
phone at home, in the office or from anywhere in the world.
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370 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Library Services
Youth services include young adult, tween, elementary, toddler and preschool ages. Story times are
offered three times per week with additional Story times including Yoga, Pancakes and Pajamas, and
9.2
adaptive learning scheduled throughout the year. Special programs for children and young adults are
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offered throughout the year with a special emphasis on summer reading for children of all ages. After
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school programs are offered several times a week during the school year for upper elementary and
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junior high age children including Family Fun Night and STEAM Night among many others. Saturday
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and evening family story times are offered monthly.
The library's major purpose is to encourage a love of reading, to promote lifelong learning and to provide
a community space for the exchange of ideas and access to information.
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Departmental Accomplishments in FY 2023-2024
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► Tenth consecutive year to receive Texas Municipal Library Directors Association Achievement of
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Excellence in Libraries Award demonstrating excellence in ten service categories.
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► Worked with library partners to provide annual events, conventions, and festivals throughout the
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year including summer reading programs, ZakiCon Anime Convention, Craft Fair, Poetry Festival,
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Health Fair, and a World Film Festival.
► Began Library Needs Assessment as identified in the library's 2023 - 2028 Strategic Long -Range
Plan.
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► Provided new STEM technologies for community training and use, including a sublimation printer,
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telescopes, and robotics kits.
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► Provided youth STEAM nights for science, technology, and art engagement.
► Partnered with Friends of the Library to provide scholarships and access to Gale Excel Adult High
School program with three high school diploma graduates and two students currently enrolled in
the program.
► Provided new online resource, Udemy, with nearly 20,000 top -rated Online Video Courses in the
areas of business, tech, and personal development across 75+ different categories.
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2024-2025 Departmental Goals and Performance Measures
Major Departmental Goals:
► Continue to develop the Library Needs Assessment as identified in the 2023-2028 Strategic Long -
Range plan.
► Provide Auto Lend library as a 24/7 remote mini -branch librarywhere patrons can browse, hold, pick
up, and return a diverse range of materials from a designated remote location.
► Increase access to library materials in streaming formats.
► Increase accessto online educational databases in science, medical, homework, and business fields.
► Continue to expand mobile furnishings to create an adaptable environment for large programs,
events, and public spaces.
FY22 FY23 FY24 FY24 FY25
Library Department Actual Actual Budget Forecast Adopted
Inputs
#of full time equivalents
15.60
15.62
15.62
15.32
15.32
Division Expenditures
$1,333,456
$1,445,736
$1,484,828
$1,487,806
$1,495,438
Outputs
# of Total physical items in library collection
96,329
96,329
100,000
100,000
100,000
# of Total electronic items in library collection
70,810
70,810
75,000
75,000
75,000
# of Items catalogued & processed
7,357
7,357
9,000
9,000
9,000
# of programs
859
859
1,100
1,100
1,100
# of Computers available public use
12
12
14
14
14
# of Reading club signups
1,441
1441
2,500
2,500
2,500
# of Items checked out
342,132
342,132
375,000
375,000
375,000
# of Attendance at programs
29,396
29,396
38,000
38,000
38,000
# of Computer usage
9,829
9,829
14,000
14,000
14,000
# of Library visits
143,681
143,681
190,000
190,000
190,000
# of Reading club completion
60%
60%
85%
85%
85%
# of Reference transactions
26,328
26,328
45,000
45,000
45,000
# of Loans received from other libraries
1,742
1,742
1,800
1,800
1,800
# of Loans provided to other libraries
656
656
700
700
700
Measures of Effectiveness
Avg Computer Uses by public
9,829
9,829
14,000
14,000
14,000
Avg number of attendees for youth programs
51
51
60
60
60
Avg number of attendees for adult programs
16
16
20
20
20
Measures of Efficiency
Circulation per capita*
7.56
7.56
8.3
8.3
8.3
Items per capita*
3.69
3.69
3.87
3.87
3.87
Sq. footage per capita*
0.46
0.46
0.46
0.46
0.46
Monthly Operating Costs
$111,121
$120,478
$123,736
$123,984
$124,620
Department expenditures per capita
$31.61
$33.89
$34.81
$34.58
$34.76
*Per capita data is from the Texas State Library Annual Report
372
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Library Services
Department Summary
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Expenditure by Division
p 0
FY24
FY24
FY24
FY25
% Change in
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FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
0
LIBRARY ADMINISTRATION
$1,445,736
$1,484,828
$1,512,157
$1,487,806
$1,495,438
0.7%
DEPARTMENT TOTAL
$1,445,736
$1,484,828
$1,512,157
$1,487,806
$1,495,438
0.7%
Expenditure by Classification
FY24
FY24
FY24
FY25
% Change in
v „
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FY23
Original
Amended
Year End
Adopted
Budget from
D
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
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PERSONNEL& BENEFITS
$1,216,097
$1,289,401
$1,289,401
$1,273,865
$1,302,416
1.0%
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SUPPLIES
157,349
161,915
170,082
162,761
159,972
-1.2%
0
MAINTENANCE
1,016
2,482
2,482
982
2,482
0.0%
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SERVICES
26,837
31,030
38,147
38,153
30,568
-1.5%
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CAPITAL OUTLAY
44,437
0
12,045
12,045
0
0.0%
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CLASSIFICATION TOTAL
$1,445,736
$1,484,828
$1,512,157
$1,487,806
$1,495,438
0.7%
Full -Time Equivalents by
Division
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FY24
FY24
FY24
FY25 % Change in
D n
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Amended
Year End
Adopted Budget from
m D
Division
Actual
Budget
Budget
Estimate
Budget FY24 to FY25
ADMINISTRATION
15.62
15.62
15.62
15.32
15.32 -1.9%
PERSONNEL TOTAL
15.62
15.62
15.62
15.32
15.32 -1.9%
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 373
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Departmental Information Library Services
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6310 - Library Administration
0
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FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
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40 - PERSONNEL & BENEFITS
001-6310-459.4110
FULLTIME SALARIES & WAGES
$737,585
$802,219
$802,219
$789,138
$826,148
001-6310-459.4120
PART-TIME WAGES
89,880
69,993
69,993
91,802
72,040
001-6310-459.4130
OVERTIME PAY
3,889
2,287
2,287
4,268
3,028
001-6310-459.4131
HOLIDAY HRS WORKED
152
0
0
0
0
w LO
001-6310-459.4143
LONGEVITY PAY
8,608
7,635
7,635
7,615
8,360
FU
001-6310-459.4145
INCENTIVE -CERTIFICATE PAY
6,150
5,400
5,400
5,400
6,000
D a
001-6310-459.4190
TERMINATION PAYOUTS
2,399
0
0
0
0
N °6
001-6310-459.4220
PART-TIME WAGES W/O BENEFITS
37,112
51,950
42,486
42,487
40,483
Q -,
001-6310-459.4222
SEASONAL WAGES
0
0
9,464
4,500
0
z a
001-6310-459.4710
SOCIAL SECURITY/MEDICARE
65,165
70,179
70,179
69,121
71,267
Q
?
001-6310-459.4720
TMRS RETIREMENT
140,758
152,523
152,523
149,648
152,855
LL
001-6310-459.4810
HEALTH/DENTAL INSURANCE
116,690
119,101
119,101
102,302
113,899
001-6310-459.4820
LIFE INSURANCE
2,162
2,342
2,342
2,245
2,418
Q Ln w
001-6310-459.4830
DISABILITY INSURANCE
3,192
3,410
3,410
3,319
3,579
Z Q
001-6310-459.4840
WORKERS COMP INSURANCE
1,161
1,221
1,221
1,158
1,510
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001-6310-459.4850
EAP SERVICES
697
697
697
637
631
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001-6310-459.4890
FLEX PLAN ADMINISTRATION
497
444
444
225
198
TOTAL PERSONNEL & BENEFITS
$1,216,097
$1,289,401
$1,289,401
$1,273,865
$1,302,416
50 - SUPPLIES
001-6310-459.5301
FUEL
$71
$1,600
$1,600
$1,000
$1,600
001-6310-459.5400
OPERATING SUPPLIES
11,949
13,600
13,600
13,600
13,600
001-6310-459.5482
BOOKS
80,262
93,750
101,189
94,468
91,000
Uj v z
001-6310-459.5483
PERIODICALS
149
35
169
169
35
w001-6310-459.5484
VIDEOS
4,620
6,000
4,072
4,072
6,000
F >
001-6310-459.5485
AUDIO BOOKS
6,201
8,000
6,000
6,000
8,000
m
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001-6310-459.5487
CD
1,989
1,910
1,941
1,941
1,910
=
001-6310-459.5488
ELECTRONIC RESOURCES
31,050
30,470
30,470
30,470
31,277
J
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001-6310-459.5800
OPERATING EQUIPMENT<$5000
21,058
6,550
11,041
11,041
6,550
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TOTAL SUPPLIES
$157,349
$161,915
$170,082
$162,761
$159,972
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60 - MAINTENANCE
' •
001-6310-459.6300
001-6310-459.6800
VEHICLE MAINTENANCE
EQUIPMENT MAINTENANCE
$0
1,016
$2,000
482
$2,000
482
$500
482
$2,000
482
TOTAL MAINTENANCE
$1,016
$2,482
$2,482
$982
$2,482
374 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
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Library Services
6310 - Library Administration continued o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
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70 - SERVICES
Oz
001-6310-459.7311
VEHICLE INSURANCE
$0
$1,295
$1,295
$1,295
$806
001-6310-459.7400
OPERATING SERVICES
2,598
2,870
3,073
3,072
2,870
001-6310-459.7401
POSTAL/COURIER SERVICES
1,430
1,800
1,800
1,757
1,800
001-6310-459.7510
TRAINING
1,895
5,640
1,640
1,640
5,640
001-6310-459.7520
TRAVEL EXPENSES &
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REIMBURSEMENTS
4,044
3,900
2,999
2,999
3,900
Or 2
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001-6310-459.7530
MEMBERSHIPS
1,838
2,046
1,146
1,146
2,073
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001-6310-459.7720
SOFTWARE SUPPORT SERVICES
247
200
12,915
12,915
200
0 D
yr
001-6310-459.7800
CONTRACT SERVICES
7,523
0
0
0
0
A (n
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001-6310-459.7802
CREDIT CARD FEES
272
240
240
290
240
m n
001-6310-459.7831
VEHICLE LEASE -INTERNAL
0
6,039
6,039
6,039
6,039
C
001-6310-459.7910
COMMUNITY EVENTS/PROGRAMS
6,990
7,000
7,000
7,000
7,000
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TOTAL SERVICES
$26,837
$31,030
$38,147
$38,153
$30,568
80 - CAPITAL OUTLAY
C, m
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001-6310-459.8300
VEHICLES
$44,437
$0
$0
$0
$0
K z
001-6310-459.8800
CAPITAL EQUIPMENT
0
0
12,045
12,045
0
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TOTAL CAPITAL OUTLAY
$44,437
$0
$12,045
$12,045
$0
(n r
6310 - LIBRARY ADMINISTRATION
$1,445,736
$1,484,828
$1,512,157
$1,487,806
$1,495,438
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 375
rtmental Information
Park and Recreation
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► Steven Schulz
Sportspark
► WesleyJ. Canning
Sportspark
P. Lake Friendswood
► Renwick Park
P. Stevenson Park
► Centennial Park
P. Old City Park
► Leavesley Park
P. 1776 Memorial Park
► Tropical Storm
Allison Buyout
Properties
P. Keep Friendswood
Beautiful
► July 4th
► Senior Programs
► Stevenson Park
Pool
► Summer Day Camp
P. Activity Building
► Animal Shelter
P. City Hall
► Fire Stations
#1,2,3,&4
► Library
► Public Safety
► Blackhawk Building
Parks Ops &
Public Works
376
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Park and Recreation
Mission Statement
Our mission is to deliver exceptional services and programs that enrich the lives of our community,
ensuring maximum value and instilling a sense of trust in our integrity and efficiency.
are also part of the park operations schedule.
3 Pillars of Parks & Recreation
Outdoor
Entertainment
Providing the community
with an array of outdoor
activities to promote
physical activity and
enjoyment.
Current Operations
1 7
000
Program
Coordination
Organizing events and
programs while
simultaneously maintaining
participant satisfaction, and
improving the quality and
impact of offerings.
Engaging our residents and
community members in the
planning, development, and
maintenance of parks,
regeneration facilities, and
outdoor spaces.
The Parks and Recreation Department comprises Parks Operations, Facility Operations, Recreation
Programs, including Senior Activity Program,and Special Events.The Parksand Recreation Department's
goal is to provide quality programs and facilities that the entire family can enjoy and utilize.
Park Operations
The City of Friendswood currently maintains approximately 334 acres of parkland and green space
throughout the City. Park operations maintain Centennial Park, Corporal Steven Schulz Sportspark,
Lance Corporal WesleyJ. Canning Park, Leavesley Park, Old City Park, Renwick Park, Stevenson Park,
1776 Park, Lake Friendswood Park, Stevenson Disc Golf Park, Bay Area Park, Forest Bend Walking Trail
and PetSafe Dog Park.
The park's maintenance schedule provides for weekly mowing of Centennial Park, Stevenson Park,
Renwick Park, Sports Park, Leavesley Park, Stevenson Disc Golf Park, the Dog Park, Old City Park,1776
Park, Forest Bend Walking Trail, and Friendswood Lake Park. Corporal Wesley Canning Park is cut once
a month. Median and Buyout lots are cut once a month or weekly, depending on contract agreement.
All parks are cleaned and maintained by staff four days a week, while the Dog Park, Renwick Park and
Centennial Park are cleaned 6 days per week by contracted Janitorial Services. Park staff maintains
all irrigation systems in parks, around city buildings and the medians on Friendswood Drive and
Edgewood Drive. Maintenance items such as plumbing repairs, carpentry, electrical repairs, landscape
maintenance, field layout and striping, tree trimming and removal, fence and gate repairs, field lighting
maintenance and repairs and softball infield maintenance are some of the major tasks also performed
by the Parks staff.
Parks has two full time employees and one part time employee that maintain Friendswood Lake Park
and in addition, Park employees provide education on fishing and habitat within the Parks. Park Staff
also observe that Patrons are adhering to the Park rules.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 377
rtmental Information Park and Recreation
Theset up and daily laborforspecial eventssuch asthe41" of July Celebration, Memorial Day Celebration,
o w Spring Sparkle, Fall Haul, Youth Sports Day, Youth Fishing Derby, Concerts in the Park, Movies in the
U Park, Santa in the Park and many other special events are also part of the park operations schedule.
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° Facility Operations
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The Parks and Recreation Department is responsible for the maintenance and upkeep of the City Hall
Building, the Public Safety Building, Friendswood Public Library, the Activities Building, the Blackhawk
Public Works/Engineering/Parks Building, Animal Control Building, Jones Hanger and Fire Stations 1, 2,
3, and 4. Maintenance and upkeep of all City facilities are done on a scheduled basis. Special projects
and other maintenance requests are performed on a work order priority system. Janitorial services are
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U 0 Work order requests are for anything from moving boxes and setting up chairs and tables, to pest
Fcontrol, backflow inspections, maintaining fire and security alarms. Major and minor HVAC, electrical,
Q>U plumbing, carpentry, access controls, gate operators and concrete repairs. As the City grows and more
U o facilities are built, the amount of work order requests steadily increases. The staff is being cross trained
za to handle a wide variety of tasks. As technologies advance, further educational training is required to
LL work on those advanced systems. An additional Maintenance Worker will be added to the Staff in the
2024-2025 fiscal year.
Q w Recreation Programs
Z < The goal is to provide fun and safe recreational programs/events for citizens of all ages. The objective is to
Z 7 focus on recreational activitiesthat impact both the needs and interest of the community. Recreational
U') programs include the Senior Activity Program, Summer Day Camp, Sesquicentennial Swimming Pool,
Adult Sport Leagues and Tournaments, Youth Events and Fitness Classes.
The Parks and Recreation Department does not plan or organize youth sports programs; however,
the department does serve as a liaison between the citizens of Friendswood and the Friendswood
Area Swim Team, Friendswood Colts, Friendswood Broncos, Friendswood Girls Softball Association,
Friendswood Youth Baseball League, Friendswood Youth Lacrosse and the HTX Soccer Club.
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w w Departmental Accomplishments in FY 2023-2024
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m a ► Finished installing 2,700 linear feet of masonry fence at Centennial Park.
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► Installed a 2-tier drinking fountain with a bottle filler at Friendswood Lake Park.
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► Replaced 550 boardwalk planks at Friendswood Lake Park.
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► Major repairs and replacement parts on playground equipment at Stevenson Park and Centennial
Park.
► Completed all necessary shelving, cabinets,work benches and fixtures in the new Parks Maintenance
Shop.
► Completed new CMU security perimeter wall installation and repair at the Public Safety Building.
► Painted all the interior and exterior of PSB, including power washing building and flat work.
► Installed major appliances in the new Fire Station 2.
► Repurposed the liftgate off of the decommissioned CS10 by installing it on PR24.
Q Z ► Installed new lift gate on new truck, PR30.
Z ► Moved all record retention out of Public Storage, installed shelving units and stored all records on
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a Z ► Installed a new roof on the Sports Park house.
378 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information Park and Recreation
► Resurfaced the tennis courts and basketball court at Stevenson Park and marked tennis courts for
Pickleball.
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► Resurfaced the basketball court at Centennial Park and made drainage improvements.
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► Replaced all of the parking lot in front of the Activity Building.
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► Installed a water bottle filler and new drinking fountain at Fire Station 1.
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► Secured a contract for HVAC repair and replacement of additional 76 tons of cooling at the PSB.
► Replaced all of the wooden soffit and stained the wood and then replaced the gutter down spouts
on City Hall.
► Secured a contract for the Building Automation System upgrade to include MDF and IDF rooms.
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► Secured a contract to replace the 7.5-ton cooling system at Fire Station 4 and have applied for
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energy rebates.
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► Replaced 2,000 square feet of parking lot at the Public Library.
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► Removed 17 parking lot medians to improve the parking area within Centennial Park.
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► Replaced home plate and batter boxes with artificial turf on four Adult fields at the Sports Park.
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► Installed new additional lighting and electrical to Stevenson Park playground area.
► Provided new LED lighting over home plate on field 10 at Renwick Park.
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► Implemented multiple LED lighting retrofits throughout City Parks and Facilities.
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► Relamped all lighting outages at Centennial Park and Renwick Park.
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► Partnered with the FISD Transition Center to help the students cultivate workplace skills and
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etiquette.
► All basketball and tennis courts at Stevenson Park and Centennial Park have been resurfaced.
Additionally, four Pickleball courts were added to Stevenson Park.
► New FLOCK security cameras were installed in Stevenson Park along Shadwell Drive and Lake
Friendswood Park.
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► Collected 75 trees and collaborated with Texas Parks and Wildlife to place them at the bottom of
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Lake Friendswood to promote fish habitat production.
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► Collaborated with IMPACT Melanoma and Castle Biosciences to install sunscreen dispensers and
promote sun safety practices among the city parks and programs.
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► Collaborated with the Engineering Department to facilitate a needs study for a Recreation Center.
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► Changed the location of the summer Movies -in -the Park series to Stevenson Park to encourage
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more family participation.
► Keep Friendswood Beautiful won the Gold Star Affiliate Award for another consecutive year,
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recognizing its exceptional efforts in maintaining the beauty and cleanliness of the community.
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► Keep Friendswood Beautiful partnered with local Master Naturalists to remove invasive species in
Stevenson Park.
•
► Keep Friendswood Beautiful hosted a Pollinators in the Park Event which brought together local
Girl Scout Troops for badge acquirement and promoted engagement in the community.
► The Keep Friendswood Beautiful GCAA, TXDOT project has begun, which includes landscaping
FM518 medians from Shadwell Dr. to Centennial Park, adding entryway signage to the Stevenson
Park parking lot, and repainting the bridges along FM518, FM528, and FM2351 with the American
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flag, Texas Flag, Friendswood Flag.
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 379
rtmental Information
Park and Recreation
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Highlights of the Budget
Program Improvements
Continue working with the Keep Friendswood Beautiful Committee/Parks subcommittee as we move
forward with the implementation of our strategic Parks and Trails Master Plan.
Additional Park improvements include the development of a new Hike and Bike Trail System at 1776
Park.
Recreation Programs
► Continue Concert -In -The Park Series from May through June
► Continue Movies -In -The Park Series from July through August
► Plan and Program the 128th Annual Fourth of July Celebration
► Plan and Program the Annual Youth Fishing Derby
► Plan and Program the Annual Santa in the Park
► Plan and Program the Holiday Lighted Trail in Stevenson Park
► Plan and Program the Annual Daddy Daughter Dance
► Plan and Program Easter in the Park with the Lions Club.
► Plan and Program Mother and Son Event
► Plan and Program Dog Days of Summer
► Plan and Program Youth Fishing Camp at Lake Friendswood and Centennial Park
► Plan and Program the youth competition events, such as Flapjack SK Fun Run and Walk
► Keep Friendswood Beautiful Tree Giveaway
► Keep Friendswood Beautiful annual clean-up events, Spring Sparkle and Fall Haul.
► Keep Friendswood Beautiful Adopt a Highway Quarterly Cleanup events.
► Keep Friendswood Beautiful Annual #friendswoodproud Photo contest.
► Keep Friendswood Beautiful Fairy Trail in Stevenson Park
► Keep Friendswood Beautiful Pollinator Garden Education area in Stevenson Park.
► Keep Friendswood Beautiful Annual Letters to Santa
► Plan and program a variety of recreational programs for adults and senior citizens
► Educational programs provided by Keep Friendswood Beautiful for youth and adults on the
environment, pollinators, and the Fairy Trail.
Facility Operations
P. Facility Operations will be taking on all maintenance aspects of Fire Stations 1,2,3, and 4, other
than janitorial services at Station 2 and 3. HVAC and Janitorial contracts will now be paid out of
Parks Facilities accounts. There will be larger scope of responsibility on each building and possibly
increasing more when the Fire Department Staff become City employees.
► The opening of Fire Station 2 will dictate the start of contract services for mowing, HVAC and
generator maintenance.
► The future (Date TBD) Recreation Center facility maintenance needs will be budgeted for, as that
project approaches.
380
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Park and Recreation
Park Operations
► Parks Operations has taken on a new large parcel at Forest Bend Walking Trail, located at Laura
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Leigh Dr. That will require mowing through our mowing contract. This location has trail lighting
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and concrete walking trails that will have to be maintained.
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► The Tannos Development on FM 528 will have green space, walking trails and other amenities to
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be determined. This designated space will be maintained by Parks Staff and/or contracted services
The following forces at work and/or decision package(s) were submitted in the FY2024-25 adopted
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budget.
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Forces at Work (FAW) included with the FY2024-25 Adopted Budget:
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Description
Type
Amount
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General Fund
$10,898
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Facility Electricity Increase (2%)
-
General Fund
$29,600
Quaker's Landing Buyout lots -Mowing & Maintenance
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General Fund
$149,372
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Maintenance Worker + Vehicle (+1.0 FTE)
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Decision Packages included with the FY2024-25 Adopted Budget:
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Description
Type
Amount
General Fund
$0
Holiday Camps
-
Holiday Camps adds $27,000 to the department budget, but is offset by expected revenue
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Decision Packages not included with the FY2024-25 Adopted Budget:
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Type
Amount
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General Fund
$65,090
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Weekday Laborer (+1.0 FTE)
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General Fund
$8,594
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Summer Camp Staff Wage Increase
-
General Fund
$7,596
•
Summer Pool Staff Wage Increase
-
• •
General Fund
$500
•
,
Citizen Awareness (City U)
-
•
General Fund
$8,500
Relevant Special Event Programming
-
General Fund
$10,000
Lake Friendswood Fish Feeding & Restocking Program
General Fund
$18,000
Lake Friendswood Kayak/Paddleboard Rental Kiosk
-
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 381
rtmental Information Park and Recreation
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Departmental Performance Measures by Division
Major Departmental Goals for FY 2024-2025
► Continue to provide a fun and safe environment that provides seniors with unique activities that
offer wellness for the mind and body.
► Continue to offer existing programs and special events while developing new programs and
amenities as the demand or interest increases.
► Add educational classes for school age children at Friendswood Lake Park
► To receive funding in efforts to stop embankment erosion at Friendswood Lakes.
► Replace the chain link fence at the Friendswood Lake Park that was damaged during the drainage
project by the Developer in League City, and not properly re -installed, repaired or replaced. The
condition of the fence is now a major safety and security concern and will need to be replaced.
► Provide training and education to prepare our Staff for future growth and be better equipped to
perform their jobs.
► Obtain an additional Parks Laborer to help with the increasing number of work orders generated
as a result of new Park lands and building expansions on-line.
Supports City's Strategic Goals:
1-Communication, 2-Preservation, 4-Partnerships, S-Public Safety, and 6-Organizational Development
FY22
FY23
FY24
FY24
FY25
Administration
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents
2.0
2.0
2.0
2.0
2.0
Division Expenditures
$328,289
$398,049
$417,240
$401,485
$359,730
Outputs
# of grants applied for
4
3
3
1
2
# of committees and subcommittees
5
5
4
4
4
# of educational brochures produced
2
2
2
1
1
Measures of Effectiveness
Department rating on Facebook (1-5 rating)
4.9
4.6
4.6
4.6
4.7
Number of followers on Facebook
7,000
8,000
11,000
13,500
15,000
Number of followers on Instagram
0
1,700
1,900
1,950
2,100
Measures of Efficiency
Monthly Operations Cost
$27,357
$33,171
$34,770
$33,457
$29,978
Division Expenditures per capita
$7.78
$9.33
$9.78
$9.33
$8.36
382 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
rtmental Information
Park and Recreation
Recreation Programs
FY22
Actual
FY23
Actual
FY24
Budget
FY24
Forecast
FY25
Adopted
9.2
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Inputs
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# of full time equivalents
10.7
10.7
10.7
11.0
11.0
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# of Summer camp seasonal workers
18
21
42
21
21
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# of Stevenson park pool seasonal workers
16
21
21
25
25
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Division Expenditures
$702,779
$1,416,180
$1,480,290
$1,572,519
$1,523,044
Outputs
# of Fitness Classes
1,862
1,124
1,124
1,512
1,512
# of fitness program types
10
8
8
8
8
# of trips offered by Senior Citizen Program
55
49
64
66
68
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# of events offered by Senior Citizen Program
75
98
116
118
120
< �
# of weekly programs offered by Senior
D
Citizen Program
32
35
36
37
39
# of visits to Sesquicentennial Pool
11,000
10,820
16,000
12,000
13,000
M C
Total # of participants registered for Summer
(n C
Camp
570
570
1,080
570
570
m
Total # of participants registered for Swim
Lessons
340
332
400
360
375
# of teams registered in adult leagues
220
110
175
139
140
cn m
C2
Measures of Effectiveness
K D
KZ
% of Events actually held
97%
97%
97%
97%
97%
A D
Average monthly attendance at Senior Citizen
r
Programs
1,000
1,399
1,484
1,490
% of participants "satisfied" with Summer
Camp Program
98%
98%
98%
98%
98%
% of participants "satisfied" with Swim Lesson
Program
94%
95%
96%
97%
97%
% of participants "satisfied" with Fitness
Programs
93%
94%
94%
94%
94%
Qo p
% of participants "satisfied" with Senior
D W
Citizen Program
98%
95%
96%
97%
98%
(n
Measures of Efficiency
Dm
<
Monthly Operational Costs
$58,565
$118,015
$123,358
$131,043
$126,920
a m
Division Expenditures per capita
$16.66
$33.20
$34.70
$36.55
$35.40
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 383
rtmental Information Park and Recreation
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FY22
FY23
FY24
FY24
FY25
Parks Operations
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents
12.6
12.6
12.6
12.6
13.6
Division Expenditures
$2,515,754
$2,305,999
$2,457,797
$2,640,878
$2,709,636
Outputs
Total # of Maintenance Work Orders for Parks
logged
940
930
1,200
886
1,200
Total acres of Athletic fields
115.2
115.2
115.2
115.2
115.2
Total acres of Park turf areas
110.08
204.98
204.98
204.98
204.98
# of Parks maintained by the City
8
8
8
8
8
# of Special Projects Requested
7
20
15
20
25
# of parks mowed
8
8
8
8
8
Total dollars spent for dead tree removal
$10,000
$34,000
$30,000
$43,000
$50,000
Measures of Effectiveness
# of Parks work orders completed within 5
days
734
766
900
715
900
% of Work Orders for Parks completed within
5 Days
78%
82%
75%
81%
75%
Measures of Efficiency
Monthly Operational Cost
$209,646
$192,167
$204,816
$220,073
$225,803
Division Expenditures per capita
$59.63
$54.06
$57.62
$61.39
$62.99
FY22
FY23
FY24
FY24
FY25
Facility Operations
Actual
Actual
Budget
Forecast
Adopted
Inputs
Division Expenditures
$1,078,176
$1,171,966
$1,360,190
$1,686,846
$1,405,030
Outputs
Total square footage of City building facilities
155,359
176,385
178,885
178,885
178,885
Total # of Maintenance Work Orders for
Buildings logged
649
726
900
709
900
Measures of Effectiveness
# of work orders completed within 5 days
499
580
675
532
675
% of Work Orders for Building Maintenance
completed within 5 days
77%
80%
75%
75%
75%
Average janitorial services cost per sq. foot
(not including supplies)
$0.96
$1.01
$1.17
$1.01
$1.20
Measures of Efficiency
Monthly Operational Costs
$89,848
$97,664
$113,349
$140,571
$117,086
Division Expenditures per capita
$25.56
$27.47
$31.89
$39.21
$32.66
384 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Park and Recreation
Department Summary
9- Z
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Expenditure by Division
p 0
FY24
FY24
FY24
FY25
% Change in
< C
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
0
ADMINISTRATION
$398,049
$417,240
$417,240
$401,485
$359,730
-13.8%
RECREATION PROGRAMS
1,416,180
1,480,290
1,323,892
1,572,519
1,523,044
2.9%
PARKS OPERATIONS
2,305,999
2,457,797
2,690,647
2,640,878
2,709,636
10.2%
FACILITY OPERATIONS
1,171,966
1,360,190
1,731,243
1,686,846
1,405,030
3.3%
DEPARTMENT TOTAL
$5,292,194
$5,715,517
$6,163,022
$6,301t728
$5,997,440
4.9%
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Expenditure by Classification
nz
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FY24
FY24
FY24
FY25
% Change in
A
FY23
Original
Amended
Year End
Adopted
Budget from
n p
Classification
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
M C
PERSONNEL & BENEFITS
$1,987,552
$2,176,572
$2,069,588
$2,019,409
$2,331,420
7.1%
u)n
C
SUPPLIES
266,743
315,955
306,411
296,106
311,125
-1.5%
m
MAINTENANCE
622,992
826,801
1,140,242
1,091,423
682,851
-17.4%
SERVICES
2,005,208
2,396,189
2,381,914
2,629,894
2,610,044
8.9%
CAPITAL OUTLAY
409,699
0
264,867
264,896
62,000
0.0%
(n m
c Z K D
CLASSIFICATION TOTAL
$5,292,194
$5,715,517
$6,163,022
$6,301,728
$5t997,440
4.9%
D n
AD
mr
Full -Time Equivalents by Division
FY24
FY24
FY24
FY25
% Change in
FY23
Original
Amended
Year End
Adopted
Budget from
Division
Actual
Budget
Budget
Estimate
Budget
FY24 to FY25
ADMINISTRATION
2.00
2.00
2.00
2.00
2.00
0.0%
RECREATION PROGRAMS
10.70
10.70
10.70
11.00
11.00
2.8%
QO p
PARKS OPERATIONS
12.60
12.60
12.60
12.60
13.60
7.9%
n m
PERSONNEL TOTAL
25.30
25.30
25.30
25.60
26.60
5.1%
DW
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 385
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Departmental Information Park and Recreation
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6401 - Parks & Recreation Administration
0
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FY24
FY24
FY24
FY25
>
FY23
Original
Amended
Year End
Adopted
00
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
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40 - PERSONNEL & BENEFITS
001-6401-451.4110
FULLTIME SALARIES & WAGES
$258,769
$275,848
$275,848
$265,845
$228,520
001-6401-451.4130
OVERTIME PAY
4,878
2,287
2,287
4,834
2,380
001-6401-451.4131
HOLIDAY HRS WORKED
250
0
0
250
0
001-6401-451.4143
LONGEVITY PAY
2,215
2,335
2,335
2,335
1,265
w LO
001-6401-451.4145
INCENTIVE -CERTIFICATE PAY
0
0
0
700
900
FU
001-6401-451.4149
CELL PHONE ALLOWANCE
854
720
720
800
720
D a
001-6401-451.4190
TERMINATION PAYOUTS
334
0
0
2,081
0
N °6
001-6401-451.4710
SOCIAL SECURITY/MEDICARE
19,822
20,833
20,833
19,149
16,811
Q -,
001-6401-451.4720
TMRS RETIREMENT
44,336
48,323
48,323
42,407
39,030
z a
001-6401-451.4810
HEALTH/DENTAL INSURANCE
20,724
20,676
20,676
21,424
23,818
Q
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001-6401-451.4820
LIFE INSURANCE
737
811
811
761
675
LL
001-6401-451.4830
DISABILITY INSURANCE
1,079
1,181
1,181
1,067
987
001-6401-451.4840
WORKERS COMP INSURANCE
265
277
277
259
297
Q Ln w
001-6401-451.4850
EAP SERVICES
169
174
174
164
105
Z Q
001-6401-451.4890
FLEX PLAN ADMINISTRATION
63
65
65
18
12
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TOTAL PERSONNEL & BENEFITS
$354,495
$373,530
$373,530
$362,094
$315,520
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50 - SUPPLIES
001-6401-451.5200
PERSONNEL SUPPLIES
$0
$450
$450
$250
$450
001-6401-451.5400
OPERATING SUPPLIES
4,258
4,000
4,000
4,000
4,500
001-6401-451.5800
OPERATING EQUIPMENT<$5000
9,383
Soo
Soo
Soo
Soo
TOTAL SUPPLIES
$13,641
$4,950
$4,950
$4,750
$5,450
Uj v z
70 - SERVICES
w001-6401-451.7400
OPERATING SERVICES
$200
$300
$300
$300
$300
F >
001-6401-451.7401
POSTAL/COURIER SERVICES
440
500
500
539
500
m
0 a
001-6401-451.7510
TRAINING
1,132
4,530
4,530
1,625
4,530
=
001-6401-451.7520
TRAVEL EXPENSES &
Q
REIMBURSEMENTS
739
2,450
2,450
1,197
2,450
001-6401-451.7530
MEMBERSHIPS
550
480
480
480
480
Q
v
o6
001-6401-451.7800
CONTRACT SERVICES
17,500
17,500
17,500
17,500
17,500
001-6401-451.7802
CREDIT CARD FEES
9,352
13,000
13,000
13,000
13,000
TOTAL SERVICES
$29,913
$38,760
$38,760
$34,641
$38,760
6401 - PARKS & RECREATION ADMINISTRATION
$398,049
$417,240
$417,240
$401,485
$359,730
386 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Park and Recreation
6420 - Recreation Programs
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
m C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL &
BENEFITS
0
001-6420-452.4110
FULLTIME SALARIES & WAGES
$215,180
$227,847
$227,847
$227,800
$291,448
001-6420-452.4130
OVERTIME PAY
6,520
2,287
2,287
2,280
2,380
001-6420-452.4131
HOLIDAY HRS WORKED
0
0
0
130
0
001-6420-452.4143
LONGEVITY PAY
1,240
1,370
1,370
1,370
1,560
001-6420-452.4145
INCENTIVE -CERTIFICATE PAY
8,700
9,000
9,000
9,000
9,000
v -n
O
001-6420-452.4149
CELL PHONE ALLOWANCE
603
720
720
1,120
1,440
D
001-6420-452.4190
TERMINATION PAYOUTS
1,862
0
0
0
0
nz
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001-6420-452.4222
SEASONAL WAGES
0
0
0
2,122
0
0
y r
A (n
001-6420-452.4710
SOCIAL SECURITY/MEDICARE
16,492
17,098
17,098
17,098
21,818
On
m C
001-6420-452.4720
TMRS RETIREMENT
38,824
41,454
41,454
41,434
51,058
Ln n
001-6420-452.4810
HEALTH/DENTAL INSURANCE
40,355
41,352
41,352
41,352
60,647
C
m
001-6420-452.4820
LIFE INSURANCE
609
696
696
754
882
001-6420-452.4830
DISABILITY INSURANCE
891
1,013
1,013
1,103
1,291
001-6420-452.4840
WORKERS COMP INSURANCE
682
700
700
997
1,328
U) m
CZ
001-6420-452.4850
EAP SERVICES
179
174
174
194
210
K z
001-6420-452.4890
FLEX PLAN ADMINISTRATION
159
157
157
93
87
A D
TOTAL PERSONNEL & BENEFITS
$332,296
$343,868
$343,868
$346,847
$443,149
(n r
50 - SUPPLIES
001-6420-452.5200
PERSONNEL SUPPLIES
$752
$675
$675
$675
$675
001-6420-452.5400
OPERATING SUPPLIES
21,226
18,500
18,500
18,000
20,400
001-6420-452.5800
OPERATING EQUIPMENT<$5000
3,532
6,500
5,900
5,000
8,000
TOTAL SUPPLIES
$25,510
$25,675
$25,075
$23,675
$29,075
70 - SERVICES
n m
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001-6420-452.7400
OPERATING SERVICES
$9,094
$11,000
$11,000
$10,000
$11,000
v W
001-6420-452.7510
TRAINING
3,211
2,955
3,260
3,260
2,955
�
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001-6420-452.7520
TRAVEL EXPENSES &
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REIMBURSEMENTS
3,160
3,610
3,510
3,130
3,610
z m
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001-6420-452.7530
MEMBERSHIPS
470
600
600
600
480
m
001-6420-452.7800
CONTRACT SERVICES
14,702
29,000
29,000
297,000
29,000
3
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001-6420-452.7910
COMMUNITY EVENTS/PROGRAMS
108,424
102,200
117,200
117,200
109,500
TOTAL SERVICES
$139,061
$149,365
$164,570
$431,190
$156,545
6420 - RECREATION PROGRAMS
$496,867
$518,908
$533,513
$801,712
$628,769
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rtmental Information Park and Recreation
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6422 - July 4th Program
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL &
BENEFITS
001-6422-452.4130
OVERTIME PAY
$43,884
$26,352
$26,352
$26,352
$27,408
001-6422-452.4710
SOCIAL SECURITY/MEDICARE
3,357
2,016
2,016
2,016
2,097
001-6422-452.4720
TMRS RETIREMENT
7,268
4,715
4,715
4,715
4,576
001-6422-452.4820
LIFE INSURANCE
0
0
0
0
79
001-6422-452.4830
DISABILITY INSURANCE
0
0
0
0
115
001-6422-452.4840
WORKERS COMP INSURANCE
0
228
228
228
270
TOTAL PERSONNEL & BENEFITS
$54,509
$33,311
$33,311
$33,311
$34,545
50 - SUPPLIES
001-6422-452.5400 OPERATING SUPPLIES $5,215 $6,500 $2,106 $2,106 $6,500
TOTAL SUPPLIES $5,215 $6,500 $2,106 $2,106 $6,500
70 - SERVICES
001-6422-452.7400
OPERATING SERVICES
$1,373
$1,000
$0
$0
$1,000
001-6422-452.7401
POSTAL/COURIER SERVICES
15
0
11
11
0
001-6422-452.7481
TRANSPORTATION SERVICES
4,422
6,000
4,388
4,388
6,000
001-6422-452.7800
CONTRACT SERVICES
11,700
13,000
6,155
6,155
13,000
001-6422-452.7830
RENTAL
4,746
7,677
6,966
6,966
7,677
001-6422-452.7910
COMMUNITY EVENTS/PROGRAMS
80,956
77,550
92,101
92,100
98,000
TOTAL SERVICES $103,212 $105,227 $109,621 $109,620 $125,677
6422 - JULY 4TH PROGRAM $162,936 $145,038 $145,038 $145,037 $166,722
388 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Park and Recreation
6423 - Summer Day Camp Program
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL &
BENEFITS
Oz
001-6423-452.4222
SEASONAL WAGES
$82,273
$205,812
$102,906
$98,522
$128,581
001-6423-452.4710
SOCIAL SECURITY/MEDICARE
6,294
15,745
8,057
8,032
9,836
001-6423-452.4840
WORKERS COMP INSURANCE
712
1,778
888
785
1,267
TOTAL PERSONNEL & BENEFITS
$89,279
$223,335
$111,851
$107,339
$139,684
50 - SUPPLIES
v m
001-6423-452.5200
PERSONNEL SUPPLIES
$6,535
$8,000
$5,800
$5,800
$6,000
O D
001-6423-452.5400
OPERATING SUPPLIES
16,258
28,000
16,000
16,000
16,300
nz
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Q°
TOTAL SUPPLIES
$22,793
$36,000
$21,800
$21,800
$22,300
D
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70 - SERVICES
On z
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001-6423-452.7400
OPERATING SERVICES
$516
$650
$650
$650
$650
n
001-6423-452.7481
TRANSPORTATION SERVICES
7,727
28,000
9,000
9,000
15,810
C
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001-6423-452.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
60
800
400
400
400
001-6423-452.7612
TELEPHONE/COMMUNICATIONS
965
1,224
1,224
1,224
1,224
(n m
001-6423-452.7910
COMMUNITY EVENTS/PROGRAMS
35,637
70,000
40,000
40,000
48,040
K D
TOTAL SERVICES
$44,905
$100,674
$51,274
$51,274
$66,124
D n
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6423 - SUMMER DAY CAMP PROGRAM
$156,977
$360,009
$184,925
$180,413
$228,108
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 389
rtmental Information
Park and Recreation
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6424 - Keep Frwd Beautiful Comm
0
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FY24
FY24
FY24
FY25
o >
FY23
Original
Amended
Year End
Adopted
00
Account Number Account Name
Actual
Budget
Budget
Estimate
Budget
F xs
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50 - SUPPLIES
001-6424-458.5200 PERSONNEL SUPPLIES
$57
$200
$200
$200
$0
001-6424-458.5400 OPERATING SUPPLIES
13,746
13,000
16,005
15,611
13,700
TOTAL SUPPLIES
$13,803
$13,200
$16,205
$15,811
$13,700
60 - MAINTENANCE
Ld LO
001-6424-458.6210 LANDSCAPING
$5,075
$2,500
$260
$260
$2,500
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TOTAL MAINTENANCE
$5,075
$2,500
$260
$260
$2,500
D a
70 - SERVICES
ry N °6
001-6424-458.7400 OPERATING SERVICES
$34,532
$33,089
$34,893
$34,893
$33,089
Q J
001-6424-458.7510 TRAINING
2,352
1,500
656
656
1,500
z a
001-6424-458.7520 TRAVEL EXPENSES &
z
REIMBURSEMENTS
209
1,725
0
0
1,725
_
LL
001-6424-458.7530 MEMBERSHIPS
200
200
200
200
200
001-6424-458.7922 KFB BEAUTIFICATION GRANTS
3,164
2,000
2,000
2,000
2,000
J
TOTAL SERVICES
$40,457
$38,514
$37,749
$37,749
$38,514
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6424 - KEEP FRWD BEAUTIFUL COMM
$59,335
$54,214
$54,214
$53,820
$54,714
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390 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Park and Recreation
6428 - Stevenson Park Pool
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< C
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL &
BENEFITS
0
001-6428-452.4222
SEASONAL WAGES
$64,670
$63,453
$63,453
$63,453
$73,635
001-6428-452.4710
SOCIAL SECURITY/MEDICARE
4,947
4,854
4,854
4,854
5,633
001-6428-452.4840
WORKERS COMP INSURANCE
559
548
548
548
725
TOTAL PERSONNEL & BENEFITS
$70,176
$68,855
$68,855
$68,855
$79,993
50 - SUPPLIES
v m
001-6428-452.5200
PERSONNEL SUPPLIES
$2,747
$4,400
$4,400
$4,400
$4,400
O D
001-6428-452.5400
OPERATING SUPPLIES
4,524
4,100
4,100
4,100
4,900
nz
{ n
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001-6428-452.5495
CHEMICALS
15,744
18,000
18,000
15,000
18,000
0
v r
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001-6428-452.5620
JANITORIAL SUPPLIES
300
300
300
300
300
0
On Z
m C
001-6428-452.5800
OPERATING EQUIPMENT<$5000
8,253
9,000
3,166
3,166
9,000
m n
TOTAL SUPPLIES
$31,568
$35,800
$29,966
$26,966
$36,600
C
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60 - MAINTENANCE
001-6428-452.6210
LANDSCAPING
$3,933
$500
$500
$400
$500
001-6428-452.6561
SWIMMING POOL MAINTENANCE
6,674
3,000
3,000
3,000
5,300
u) m
CZ
001-6428-452.6600
FACILITY MAINTENANCE
5,301
5,500
5,500
5,500
5,500
K z
TOTAL MAINTENANCE
$15,908
$9,000
$9,000
$8,900
$11,300
A D
70 - SERVICES
vmi r
001-6428-452.7400
OPERATING SERVICES
$0
$1,000
$1,000
$950
$1,000
001-6428-452.7510
TRAINING
200
0
250
200
250
001-6428-452.7510
TRAINING - STEVENSON POOL
0
250
0
0
0
001-6428-452.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
0
50
50
0
50
001-6428-452.7611
ELECTRICITY
15,323
14,496
14,496
14,496
14,850
QO p
001-6428-452.7613
NATURAL GAS
331
3,800
3,800
350
3,800
nm
v W
001-6428-452.7620
JANITORIAL SERVICES
1,080
1,080
1,080
1,080
1,080
y m
001-6428-452.7800
CONTRACT SERVICES
1,245
5,000
5,000
5,000
5,000
rZ
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001-6428-452.7910
COMMUNITY EVENTS/PROG
368
0
0
0
0
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TOTAL SERVICES
$18,547
$25,676
$25,676
$22,076
$26,030
m
80 - CAPITAL OUTLAY
z
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001-6428-452.8400
CAPITAL OPERATING EQUIP
TOTAL CAPITAL OUTLAY
$0
$0
$0
$0
$5,834
$5,834
$5,853
$5,853
$0
$0
6428 - STEVENSON PARK POOL
$136,199
$139,331
$139,331
$132,650
$153,923
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 391
rtmental Information Park and Recreation
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6429 - Senior Activitv Center
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
40 - PERSONNEL &
BENEFITS
001-6429-452.4110
FULLTIME SALARIES & WAGES
$118,178
$122,205
$122,205
$119,154
$124,903
001-6429-452.4130
OVERTIME PAY
1,404
3,420
3,420
681
3,569
001-6429-452.4143
LONGEVITY PAY
1,360
1,480
1,480
1,480
1,610
001-6429-452.4145
INCENTIVE -CERTIFICATE PAY
600
600
600
1,200
1,200
001-6429-452.4220
PART-TIME WAGES W/O BENEFITS
15,735
17,354
24,854
24,454
35,487
001-6429-452.4710
SOCIAL SECURITY/MEDICARE
10,012
10,621
10,621
10,263
12,254
001-6429-452.4720
TMRS RETIREMENT
20,157
21,946
21,946
20,498
21,918
001-6429-452.4810
HEALTH/DENTAL INSURANCE
19,822
20,682
20,682
19,684
21,884
001-6429-452.4820
LIFE INSURANCE
333
368
368
346
379
001-6429-452.4830
DISABILITY INSURANCE
487
536
536
506
554
001-6429-452.4840
WORKERS COMP INSURANCE
1,308
1,383
1,383
1,395
1,980
001-6429-452.4850
EAP SERVICES
116
116
116
106
105
001-6429-452.4890
FLEX PLAN ADMINISTRATION
43
43
43
82
75
TOTAL PERSONNEL & BENEFITS
$189,555
$200,754
$208,254
$199,849
$225,918
50 - SUPPLIES
001-6429-452.5200
PERSONNEL SUPPLIES
$100
$300
$300
$100
$300
001-6429-452.5301
FUEL
571
2,360
2,360
2,154
3,000
001-6429-452.5400
OPERATING SUPPLIES
2,742
3,800
3,800
3,800
3,800
001-6429-452.5800
OPERATING EQUIPMENT<$5000
3,192
4,500
3,500
3,500
4,500
TOTAL SUPPLIES
$6,605
$10,960
$9,960
$9,554
$11,600
60 - MAINTENANCE
001-6429-452.6300
VEHICLE MAINTENANCE
$7,148
$4,000
$500
$500
$4,000
TOTAL MAINTENANCE
$7,148
$4,000
$500
$500
$4,000
70 - SERVICES
001-6429-452.7311
VEHICLE INSURANCE
$1,654
$2,142
$2,142
$3,951
$3,581
001-6429-452.7401
POSTAL/COURIER SERVICES
0
50
50
0
50
001-6429-452.7498
JUDGMENTS & DAMAGE CLAIMS
0
Soo
Soo
0
500
001-6429-452.7510
TRAINING
475
150
750
575
150
001-6429-452.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
481
200
200
93
975
001-6429-452.7612
TELEPHONE/COMMUNICATIONS
0
150
150
0
150
001-6429-452.7831
VEHICLE LEASE -INTERNAL
0
23,884
23,884
23,884
23,884
001-6429-4S2.7910
COMMUNITY EVENTS/PROGRAMS
22,015
20,000
20,481
20,481
20,000
TOTAL SERVICES
$24,625
$47,076
$48,157
$48,984
$49,290
80 - CAPITAL OUTLAY
001-6429-452.8300
VEHICLES
$175,933
$0
$0
$0
$0
TOTAL CAPITAL OUTLAY
$175,933
$0
$0
$0
$0
6429 - SENIOR ACTIVITY CENTER
$403,866
$262,790
$266,871
$258,887
$290,808
392 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Park and Recreation
6430 - Parks Operations
o Z
FY24
FY24
FY24
FY25
m 0
FY23
Original
Amended
Year End
Adopted
< o
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
m n
40 - PERSONNEL &
BENEFITS
Oz
001-6430-456.4110
FULLTIME SALARIES & WAGES
$582,193
$611,218
$608,218
$583,171
$690,840
001-6430-456.4120
PART-TIME WAGES
17,890
20,966
20,966
18,881
35,368
001-6430-456.4130
OVERTIME PAY
17,336
11,455
11,455
10,549
11,919
001-6430-456.4131
HOLIDAY HRS WORKED
3,443
0
0
3,223
0
001-6430-456.4143
LONGEVITY PAY
5,358
5,380
5,380
4,145
4,905
v -n
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001-6430-456.4145
INCENTIVE -CERTIFICATE PAY
2,715
2,700
2,700
3,770
4,740
D
001-6430-456.4149
CELL PHONE ALLOWANCE
1,975
2,040
2,040
2,040
3,420
nz
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Q° D
001-6430-456.4190
TERMINATION PAYOUTS
4,008
0
0
1,072
0
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001-6430-456.4710
SOCIAL SECURITY/MEDICARE
47,150
48,485
48,485
47,378
54,504
0
On Z
me
001-6430-456.4720
TMRS RETIREMENT
105,261
112,349
112,349
110,909
125,412
N n
001-6430-456.4810
HEALTH/DENTAL INSURANCE
98,769
107,146
107,146
105,669
148,193
c
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001-6430-456.4820
LIFE INSURANCE
1,644
1,826
1,826
1,710
2,065
001-6430-456.4830
DISABILITY INSURANCE
2,943
2,658
2,658
2,556
3,022
001-6430-456.4840
WORKERS COMP INSURANCE
5,529
5,648
5,648
5,210
7,399
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cZ
001-6430-456.4850
EAP SERVICES
682
697
697
679
683
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001-6430-456.4890
FLEX PLAN ADMINISTRATION
346
351
351
152
141
A D
TOTAL PERSONNEL & BENEFITS
$897,242
$932,919
$929,919
$901,114
$1,092,611
cmn r
50 - SUPPLIES
001-6430-456.5200
PERSONNEL SUPPLIES
$8,796
$11,500
$11,500
$8,183
$11,850
001-6430-456.5300
VEHICLE SUPPLIES
0
4,250
4,250
4,250
0
001-6430-456.5301
FUEL
23,019
22,320
22,320
22,320
22,500
001-6430-456.5400
OPERATING SUPPLIES
32,551
37,500
37,500
37,500
39,250
001-6430-456.5620
JANITORIAL SUPPLIES
14,613
17,500
17,500
17,500
17,500
QO
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001-6430-456.5800
OPERATING EQUIPMENT<$5000
32,409
44,800
58,279
58,279
44,800
v W
TOTAL SUPPLIES
$111,388
$137,870
$151,349
$148,032
$135,900
60 - MAINTENANCE
n
001-6430-456.6210
LANDSCAPING
$12,507
$20,000
$25,329
$24,314
$20,000
am
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001-6430-456.6220
LIGHTING MAINTENANCE
33,323
34,000
36,000
35,768
38,000
3
001-6430-456.6300
VEHICLE MAINTENANCE
15,178
22,500
22,500
20,136
27,250
M
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001-6430-456.6400
OPERATING MAINTENANCE
135,187
236,100
261,009
261,009
223,100
001-6430-456.6800
EQUIPMENT MAINTENANCE
11,756
16,650
19,678
17,003
16,650
TOTAL MAINTENANCE
$207,951
$329,250
$364,516
$358,230
$325,000
70 - SERVICES
001-6430-456.7311
VEHICLE INSURANCE
$5,709
$7,391
$7,391
$7,391
$8,620
001-6430-456.7400
OPERATING SERVICES
1,185
0
12,710
6,533
0
001-6430-456.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
500
1,000
001-6430-456.7510
TRAINING
2,263
6,035
6,035
3,543
4,635
001-6430-456.7520
TRAVEL EXPENSES &
REIMBURSEMENTS
949
1,250
1,250
581
1,250
001-6430-456.7530
MEMBERSHIPS
470
Soo
Soo
Soo
Soo
001-6430-456.7611
ELECTRICITY
180,762
169,092
169,092
172,856
173,218
Ul
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001-6430-456.7612
TELEPHONE/COMMUNICATIONS
456
300
1,018
800
800
a
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001-6430-456.7620
JANITORIAL SERVICES
62,953
61,640
65,948
65,646
68,040
m
001-6430-456.7625
SAFETY SERVICES
1,809
2,000
2,000
1,733
2,000
O z
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001-6430-456.7670
LANDSCAPING SERVICES
272,106
388,350
388,350
388,350
388,350
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 393
P>
Departmental Information Park and Recreation
w
6430 - Parks Operations
(continued)
0
U
FY24
FY24
FY24
FY25
>
FY23 Original
Amended
Year End
Adopted
00
Account Number Account Name
Actual Budget
Budget
Estimate
Budget
F xs
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001-6430-456.7680 MOWING SERVICES
322,007 364,470
398,593
398,593
386,814
001-6430-456.7800 CONTRACT SERVICES
1,024 2,000
2,000
1,500
2,000
001-6430-456.7830 RENTAL
0 4,000
4,000
0
4,000
001-6430-456.7831 VEHICLE LEASE -INTERNAL 49,730 49,730 49,730 49,730 52,898
TOTAL SERVICES $901,423 $1,057,758 $1,109,617 $1,098,256 $1,094,125
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80 - CAPITAL OUTLAY
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001-6430-456.8200 OTHER PROPERTY IMPROVEMENTS
$136,311
$0
$110,072
$110,072
$0
ry a
001-6430-456.8300 VEHICLES
0
0
0
0
62,000
N >
001-6430-456.8800 CAPITAL EQUIPMENT
51,684
0
25,174
25,174
0
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TOTAL CAPITAL OUTLAY
$187,995
$0
$135,246
$135,246
$62,000
u
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6430 - PARKS OPERATIONS
$2,305,999
$2,457,797
$2,690,647
$2,640,878
$2,709,636
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394 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
rtmental Information
Park and Recreation
6460 - Facility Operations
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Account Number
Account Name
Actual
Budget
Budget
Estimate
Budget
50 - SUPPLIES
001-6460-419.5400
OPERATING SUPPLIES
$31,722
$34,000
$34,000
$34,000
$39,000
001-6460-419.5800
OPERATING EQUIPMENT<$5000
4,498
11,000
11,000
9,412
11,000
TOTAL SUPPLIES
$36,220
$45,000
$45,000
$43,412
$50,000
60 - MAINTENANCE
001-6460-419.6210
LANDSCAPING
$0
$1,001
$1,001
$1,000
$1,001
001-6460-419.6220
LIGHTING MAINTENANCE
4,374
5,000
5,000
5,000
5,000
001-6460-419.6600
FACILITY MAINTENANCE
373,676
418,050
707,257
707,257
274,050
001-6460-419.6610
BUILDING RENOVATIONS
8,500
0
0
0
0
001-6460-419.6620
CONTINGENCY
0
50,000
42,190
0
50,000
001-6460-419.6801
EMERGENCY GENERATOR MAINT
360
8,000
10,518
10,276
10,000
TOTAL MAINTENANCE
$386,910
$482,051
$765,966
$723,533
$340,051
70 - SERVICES
001-6460-419.7611
ELECTRICITY
$268,060
$260,643
$260,643
$260,643
$269,431
001-6460-419.7612
TELEPHONE/COMMUNICATIONS
103,075
110,000
110,000
110,000
110,000
001-6460-419.7613
NATURAL GAS
8,414
6,700
6,700
7,813
6,700
001-6460-419.7620
JANITORIAL SERVICES
168,159
209,600
207,792
207,792
249,652
001-6460-419.7625
SAFETY SERVICES
7,096
8,500
8,500
7,000
8,500
001-6460-419.7670
LANDSCAPING SERVICES
77,959
104,434
104,434
104,434
104,434
001-6460-419.7680
MOWING SERVICES
39,230
92,050
57,927
57,927
92,050
001-6460-419.7800
CONTRACT SERVICES
26,760
33,900
33,182
33,182
166,900
001-6460-419.7830
RENTAL
4,312
7,312
7,312
7,313
7,312
TOTAL SERVICES
$703,065
$833039
$796,490
$796,104
$1,014,979
80 - CAPITAL OUTLAY
001-6460-419.8230
PARKING/DRIVEWAYS/SIDEWALKS
$0
$0
$32,000
$32,000
$0
001-6460-419.8800
CAPITAL EQUIPMENT
45,771
0
91,787
91,797
0
TOTAL CAPITAL OUTLAY
$45,771
$0
$123,787
$123,797
$0
6460 - FACILITY OPERATIONS
$1,171,966
$1,360,190
$1,731,243
$1,686,846
$1,405,030
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 395
upplemental
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Supplemental Information
Personnel by Department
w
Personnel by Department
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Full -Time Equivalents
°
Three Year Comparison
Z_
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Municipal Clerk
4.00
4.00
3.00
3.00
3.00
Total City Secretary
4.00
4.00
3.00
3.00
3.00
Ld
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I Administration
4.00
4.00
4.00
4.00
4.00
U 0
Total City Manager
4.00
4.00
4.00
4.00
4.00
ry a
Finance - (GF)
8.00
8.00
7.00
7.00
7.00
��
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Finance - (WS)
4.00
4.00
4.00
4.00
4.00
g J
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Total Finance
12.00
12.00
11.00
11.00
11.00
Q a
Human Resources
4.00
4.00
4.00
4.00
4.00
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Risk Management
1.00
1.00
1.00
1.00
1.00
Human Resources
5.00
5.00
5.00
00
5A3.20
5.00
Information Technology
6.00
7.50
7.50
7.50
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Information Technology
6.00
7.50
7.50
7.50
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City Attorney
2.15
2.15
3.15
2.20
71-
City Attorney
2.15
2.15
3.15
2.20
Municipal Court
4.60
4.60
4.60
4.60
4.60
Municipal Court
4.60
4.60
4.60
4.60
4.60
Communications
0.00
0.00
3.00
3.00
3.00
Communications
0.00
0.00
3.00
3.00
3.00
Administration
5.00
5.00
5.00
5.00
5.00
Communications
14.60
14.60
14.60
14.60
15.60
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Patrol
50.80
52.40
53.40
54.40
52.00
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DOT Patrol
1.00
1.00
1.00
1.00
1.00
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Criminal Investigations
15.00
15.00
13.00
12.00
12.00
o
Animal Control
4.00
4.00
4.00
4.00
4.00
J
Total Police
90.40
92.00
91.00
91.00
89.60
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Administration
6.38
7.38
7.38
7.38
2.00
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Fire Prevention
0.00
0.00
0.00
0.07
3.45
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Emergency Medical Services
0.00
0.00
0.00
0.00
20.54
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Emergency Management
1.00
1.00
1.00
1.00
2.00
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7.38
8.38
8.38
8.45
27.99
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Administration
2.00
2.50
2.50
2.50
2.50
Q LL
Planning and Zoning
3.00
3.00
3.00
3.00
3.00
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Inspection/Code Enforcement
4.70
4.70
4.70
5.00
5.00
Geographic Information Services
2.00
2.00
2.00
2.00
2.00
Total Community Development
11.70
12.20
12.20
12.50
12.50
400 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information Personnel
ment w
Personnel by Department
Full -Time Equivalents
Three Year Comparison (continued)
FY24
FY24
FY24
FY25
FY23
Original
Amended
Year End
Adopted
Actual
Budget
Budget
Estimate
Budget
Administration - (GF)
2.00
2.00
2.00
2.00
2.00
Administration - (WS)
3.00
3.00
3.00
3.00
3.00
Street Operations
13.00
13.00
13.00
13.00
13.00
Drainage Operations
4.00
4.00
4.00
4.00
4.00
Water Utilities
7.00
7.00
7.00
8.00
8.00
Sewer Utilities
7.00
7.00
7.00
6.00
7.00
Water Operations
4.30
4.30
4.30
4.00
5.00
Sewer Operations
4.00
4.00
4.00
4.00
5.00
Utility Customer Service
2.00
3.00
3.00
3.00
3.00
Total Public Works
46.30
47.30
47.30
47.00
50.00
Engineering (GF)
4.45
4.45
4.45
4.45
4.45
Engineering (WS)
4.00
5.00
5.00
5.00
5.00
Total Engineering
8.45
9.45
9.45
9.45
9.45
Administration
15.62
15.62
15.62
15.32
15.32
Total Library Services
Administration
Recreation Programs
Parks Operations
Total Parks And Recreation
Total Personnel
15.62
15.62
15.62
15.32
2.00
2.00
2.00
2.00
10.70
10.70
10.70
11.00
12.60
12.60
12.60
12.60
25.30
25.30
25.30
25.60
242.90 249.50 25050 250.62
FY25 Adopted Additions/Changes:
*1.0 FTE addition Parks Maintenance Worker
*13.0 FTE addition Emergency Services Personnel for full time positions
*6.54 FTE addition Emergency Services Personnel for part-time positions
*1.0 FTE addition Public Works Equipment Operator
*1.0 FTE addition Public Works Sewer Operator
*1.0 FTE addition Public Works Water Operator
*1.0 FTE moved from CityAttorney's Office to Police Department Communications
*2.4 FTE removed from Police Department Patrol (crossing guards)
FY24 Mid -Year Additions/Changes:
*1.0 FTE addition City Attorney's Office Paralegal
*2.0 FTE moved from City Manager's Office to Communications Department
*1.0 FTE moved from Finance Department to City Manager's Office
*1.0 FTE moved from City Secretary's Office to City Manager's Office
*2.0 FTE moved from Police Department Criminal Investigations to Communications Department
*1.0 FTE moved from Public Works Sewer Utilities to Water Utilities to reflect actual
*0.3 FTE removed from Library Department to reflect staffing changes
*0.3 FTE moved from Public Works Water Operations to Community Development Inspections/Code Enforcement
*0.05 FTE addition to City Attorney's Office to reflect actual
*0.3 FTE addition to Parks & Recreation Department Senior Program
15.32
2.00
11.00
13.60
26.60
271.76
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Supplemental Information
Decision Packages and Forces at Work
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General
Fund
Outside
One Time
Ongoing
Revenue
Net
Dept
Description
Cost
Cost
Total
Sources
Total
City Wide
Windstorm Insurance Increase (3%)
$0
$25,220
$25,220
$0
$25,220
City Wide
Auto Liability Insurance Increase (7%)
0
20,768
20,768
0
20,768
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City Wide
Real & Personal Property Insurance Increase (13%)
0
16,431
16,431
0
16,431
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P&P
Facility Electricity Increase (2%)
0
10,898
10,898
0
10,898
Da
PW_St
Streets Electricity Increase (2%)
0
11,488
11,488
0
11,488
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City Wide
Health Insurance Increase (5%)
0
104,764
104,764
0
104,764
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City Wide
Workers Compensation Increase
0
29,899
29,899
0
29,899
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DES -EMS
EMS Onboarding
0
2,972,772
2,972,772
1,035,000
1,937,772
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FVFD_Fire
FVFD Fire Contract Reduction
0
64,195
64,195
247,981
(183,786)
FVFD_EMS
EMS Contract Elimination
0
0
0
1,022,840
(1,022,840)
PD_Admin
Police Policy Accreditation
40,000
26,920
66,920
1,920
65,000
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PD_Patrol
12-Hour Shifts + Vehicle
93,725
300,555
394,280
255,340
138,940
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PD_Patrol
FISD SRO Contract Reduction
0
0
0
(91,582)
91,582
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PD_Patrol
CCISD School Crossing Guard Agreement
0
18,534
18,534
0
18,534
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Additional Vehicle (Stormwater)
50,000
3,500
53,500
0
53,500
Quaker's Landing Buyout lots -Mowing &
P&R_Pk
Maintenance
0
29,600
29,600
0
29,600
P&R_Pk
Maintenance Worker + Vehicle (+1.0 FTE)
62,000
87,372
149,372
0
149,372
Total Forces at Work
$245,725
$3,722,916
$3,968,641 $2,471,499
$1,497,142
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One Time
Ongoing
Revenue
Net
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Dept
Description
Cost
Cost
Total
Sources
Total
In >0
PD/CAO
Temporary Records Specialist, FY25-FY26
$0
$89,624
$89,624
$89,624
$0
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P&R_SDC
Holiday Camps
0
27,000
27,000
27,000
0
City Wide
Salary Adjustments/ Merit 4.0%
0
888,603
888,603
0
888,603
Total Decision Packages
$0
$1,005,227
$1,005,227
$116,624
$888,603
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Total FAW & Decision Packages for General Fund
$245,725 $4,728,143
$4,973,868
$2,588,123 $2,385,745
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404 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information Decision Packages and Forces at Work
FY 2024-25 Decision Packages (continued)
(Included in the Adopted Budget)
Water and Sewer Fund
Outside
One Time
Ongoing
Revenue
Net
Dept
Description
Cost
Cost
Total
Sources
Total
City Wide
Real & Personal Property Insurance Increase (13%)
$0
$13,444
$13,444
$0
$13,444
PW
Electricity Increase (2%)
0
8,217
8,217
0
8,217
City Wide
Health Insurance Increase (5%)
0
18,401
18,401
0
18,401
City Wide
Workers Compensation Increase
0
3,375
3,375
0
3,375
PW_SU
Blackhawk WW Operations Increase @ 5%
0
143,262
143,262
0
143,262
PW_WO
City of Houston Cash Call 42" SETL
2,515,039
0
2,515,039
0
2,515,039
Southeast Water Purification Plant - CIP Program
PW_SU
2023-2027 (Year 3)
431,198
0
431,198
0
431,198
Total Forces at Work
$2,946,237
$186,699
$3,132,936
$0
$3,132,936
Outside
One Time
Ongoing
Revenue
Net
Dept
Description
Cost
Cost
Total
Sources
Total
City Wide
Salary Adjustments/ Merit 4.0%
$0
$109,579
$109,579
$0
$109,579
PW_SO
Sewer Operator + Vehicle (+1.0 FTE)
45,000
97,826
142,826
0
142,826
PW_SU
Equipment Operator - Sewer Utilities (+1.0 FTE)
0
89,646
89,646
0
89,646
PW_WO
Water Operator + Vehicle (+1.0 FTE)
45,000
97,826
142,826
0
142,826
PW_Admin Administrative Vehicle
55,000
4,500
59,500
0
59,500
ENG
Wastewater Master Plan
1,000,000
0
1,000,000
0
1,000,000
Total Decision Packages
$1,145,000
$399,377
$1,544,377
$0
$1,544,377
Total FAW & Decision Packages for Water & Sewer Fund
$4,091,237
$586,076
$4,677,313
$0
$4,677,313
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 405
5011�
Supplemental Information
Decision Packages and Forces at Work
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FY 2024-25 Unfunded Decision Packages
(Not included in the Adopted Budget)
General Fund
Outside
One Time
Ongoing
Revenue
Net
Dept
Description
Cost
Cost
Total
Sources ■ Total
COMM
Social Media Posts
$0
$10,000
$10,000
$0
$10,000
PD_Comm
PD Records Specialist (+1.0 FTE)
0
91,858
91,858
0
91,858
PW_St
Equipment Operator - Streets (+1.0 FTE)
0
86,583
86,583
0
86,583
DES -EMS
Full-time Paramedic Conversion (+3.0 FTE)
0
422,092
422,092
227,625
194,467
P&R_Pk
Weekday Laborer (+1.0 FTE)
0
65,090
65,090
0
65,090
IT
Cloud Backup Service
0
17,000
17,000
0
17,000
HP
Benefit Specialist (+1.0 FTE)
4,000
91,244
95,244
0
95,244
PD_AC
Animal Control Officer + Vehicle (+1.0 FTE)
78,800
97,029
175,829
0
175,829
CSO
Temporary Records Technician (part-time)
24,823
0
24,823
0
24,823
PW_St
Maintenance Worker (+1.0 FTE)
0
79,346
79,346
0
79,346
CDD_GIS
Geographic Information Systems Analyst (+1.0 FTE)
5,000
100,507
105,507
0
105,507
PW_St
Streets/Sign Shop Vehicle
45,000
4,500
49,500
0
49,500
PW_St
Maintenance Worker (+1.0 FTE)
0
79,346
79,346
0
79,346
ENG
City -Wide Traffic Study
200,000
0
200,000
0
200,000
CAO
Legal Services/Litigation Deductibles/Damages
0
50,000
50,000
0
50,000
PW_St
Crew Leader + Vehicle (+1.0 FTE)
75,000
102,840
177,840
0
177,840
DES -FM
Deputy Fire Marshal II + Vehicle (+1.0 FTE)
65,000
158,728
223,728
0
223,728
P&R_Rec
Summer Camp Staff Wage Increase
0
8,594
8,594
0
8,594
P&R_Rec
Summer Pool Staff Wage Increase
0
7,596
7,596
0
7,596
P&R_Rec
Citizen Awareness (City U)
0
500
500
0
500
P&R_Rec
Relevant Special Event Programming
0
8,500
8,500
0
8,500
Lake Friendswood Fish Feeding & Restocking
P&R_Pk
Program
6,500
3,500
10,000
0
10,000
ENG
Sunset Drive Signal Rehabilitation & Optimization
2,250,000
0
2,250,000
0
2,250,000
Lake Friendswood Kayak/Paddleboard Rental
P&R_Rec
Kiosk
18,000
0
18,000
0
18,000
Total Unfunded Decision Packages for General Fund
$2,772,123 $1,484,853 $4,256,976
$227,625
$4,029,351
Water & Sewer Fund
There were no unfunded decision packages for the Water & Sewer Fund.
406
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
e
50111�
Supplemental Information
Tax Information
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Estimated Ad Valorem Tax Collections - GCAD & HCAD Certified Roll
Estimated Taxable Value as of July 25, 2024
$4,838,479,600
Divided by 100
100
Rate Base
$48,384,796
Tax Rate
0.514172
Estimated Tax Levy
$24,878,123
Estimated Collection Rate
100%
Adjusted Tax Collections
$24,878,123
Estimated Value Over 65 Frozen Ceilings
$562,958,019
Divided by 100
100
Rate Base
$5,629,580
Tax Rate
0.5142
Estimated Collection Rate & Levy of Over 65 Frozen
Ceilings
100% $2,894,575
Estimated Total Tax Levy
$27,772,698
Taxable Value and Levy Comparison
Percent
Total Taxable Increase
Fiscal Tax Assessed Homestead Tax Total Over
Year Ending Year Value Exemption Rate Tax Levy Prior Year
2009-10
2009
$2,271,459,062
20%
$0.5797
$13,167,648
1.30%
2010-11
2010
$2,336,118,472
20%
$0.5851
$13,668,629
3.80%
2011-12
2011
$2,362,929,430
20%
$0.5902
$13,947,215
2.00%
2012-13
2012
$2,392,531,721
20%
$0.5970
$14,283,414
2.40%
2013-14
2013
$2,502,557,278
20%
$0.5914
$14,653,660
2.60%
2014-15
2014
$2,633,486,696
20%
$0.5914
$15,440,708
5.40%
2015-16
2015
$2,926,095,717
20%
$0.5687
$16,403,663
6.20%
2016-17
2016
$3,173,373,806
20%
$0.5460
$17,009,094
3.70%
2017-18
2017
$3,408,383,083
20%
$0.5273
$17,569,799
3.30%
2018-19
2018
$3,450,838,554
20%
$0.5324
$17,952,134
2.20%
2019-20
2019
$3,672,191,991
20%
$0.5214
$18,699,976
4.20%
2020-21
2020
$3,964,590,381
20%
$0.4873
$18,882,531
1.00%
2021-22
2021
$4,426,931,320
20%
$0.4873
$20,844,802
10.40%
2022-23
2022
$4,892,851,387
20%
$0.4873
$22,767,312
9.20%
2023-24
2023
$5,205,895,054
* 20%
$0.5007
$25,153,251
10.50%
2024-25
2024
$5,401,437,619
20%
$0.5142
$27,772,698
10.40%
*Prior years'value and levy adjusted based on supplemental tax rolls after initial certification and budget adoption.
408
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information
Tax Information
Historical Tax Rate Comparison
0.7
0.6
0.5 ■ . ■
0.5 . . . .
0.4 .
0.4
0.3
0.2
0.2
0.1
0.1
0.0
2013 2014 2015 2016 2017 2018 2019 2020
Debt Service Fund M General Fund
2021 2022 2023 2024
Fiscal Tax General Debt Service Total Tax
Year Year Fund Fund Rate*
2013-14
2013
$0.5303
$0.0611
$0.5914
2014-15
2014
$0.5303
$0.0611
$0.5914
2015-16
2015
$0.4972
$0.0715
$0.5687
2016-17
2016
$0.4620
$0.0840
$0.5460
2017-18
2017
$0.4323
$0.0950
$0.5273
2018-19
2018
$0.4372
$0.0952
$0.5324
2019-20
2019
$0.4322
$0.0892
$0.5214
2020-21
2020
$0.3922
$0.0952
$0.4873
2021-22
2021
$0.3851
$0.1022
$0.4873
2022-23
2022
$0.3886
$0.0987
$0.4873
2023-24
2023
$0.3794
$0.1213
$0.5007
2024-25
2024
$0.4042
$0.1100
$0.5142
*Tax Rate Includes 20% Homestead Exemption
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 409
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Supplemental Information
Tax Information
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Sales Tax Revenue Comparison
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z
FY25
FY25
Adopted
FY25
FY23 FY24
Adopted
Adopted
Economic
Adopted
Month of Receipt Actual Forecast
General Fund
Streets*
Dev**
Budget
December $995,964 $953,780
$715,335
$178,834
$59,611
$953,780
January $1,008,127 $1,022,482
$766,862
$191,715
$63,905
$1,022,482
February $1,495,941 $1,424,481
$1,068,361
$267,090
$89,030
$1,424,481
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March $955,646 $933,114
$699,835
$174,959
$58,320
$933,114
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April $827,764 $938,643
p
$703,982
$175,996
$58,665
$938,643
ry a
May $1,160,344 $1,174,314
$880,735
$220,184
$73,395
$1,174,314
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June $875,834 $1,006,390
$754,793
$188,698
$62,899
$1,006,390
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July $953,932 $954,945
$716,209
$179,052
$59,684
$954,945
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August $1,178,761 $1,168,507
$876,380
$219,095
$73,032
$1,168,507
September $1,102,511 $820,191
$615,143
$153,786
$51,262
$820,191
October $1,015,438 $853,242
$639,931
$159,983
$53,328
$853,242
November $1,279,101 $1,139,137
$854,353
$213,588
$71,196
$1,139,137
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Total $12,849,363 $12,389,226
$9,291,919
$2,322,980
$774,327
$12,389,226
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*Fund established in FY17 to record sales tax revenue collected for City streets maintenance
and improvements.
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**Fund established in FY17 to record sales tax revenue collected for economic
development improvements
of the City's downtown area.
City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax rate increase
is
distributed in the following manner:
$0.00375 for Streets maintenance and
improvements
$0.00125 for Economic Development
improvements in the
City's downtown
area
The sales tax revenue for Street improvements was reauthorized by voters
on the May 2024 ballot.
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410 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
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Supblemental Information
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ORDINANCE NO.2024-25
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
FRIENDSWOOD, TEXAS, APPROVING AND ADOPTING THE CITY OF
FRIENDSWOOD, TEXAS, GENERAL BUDGET FOR FISCAL YEAR
2024-25; MAKING APPROPRIATIONS FOR THE CITY FOR SUCH
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FISCAL YEAR AS REFLECTED IN SAID BUDGET, AND MAKING
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CERTAIN FINDINGS AND CONTAINING CERTAIN PROVISIONS
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RELATED THERETO; AND PROVIDING FOR THE PUBLICATION AND
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EFFECTIVE DATE THEREOF.
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WHEREAS, on July 31, 2024, the City Manager submitted to the City Council a
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proposed budget of the expenditures of the City of Friendswood for the fiscal year 2024-25
along with an accompanying budget message, a summary copy of which is attached hereto
as Exhibit "A" and is made a part hereof; and
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WHEREAS, on August 5, 2024, the City Council called a public hearing on the
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budget for August 26, 2024, at 5:30 p.m. in the Council Chamber of the Friendswood City
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Hall; and
WHEREAS, after posting proper notice, the City Council, on August 26, 2024,
conducted a public hearing on the proposed budget, at which hearing any person had the
opportunity to be present and participate in the hearing; and
WHEREAS, the City Council has considered the proposed budget and has made such
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winterests of the citizens and taxpayers of the City; and
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mo WHEREAS, in accordance with Section 8.03(a) of the City Charter, the City Council
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7 and has determined that the proposed budgeted expenditures will not exceed total estimated
Q income plus funds available from prior years; NOW 'THEREFORE,
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Q v BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
� FRIENDSWOOD, STATE OF TEXAS:
Qo Section 1. The facts and matters set forth in the preamble of this ordinance are
w Q hereby found to be true and correct.
Q o Section 2. In accordance with Section 8.03(e) of the City Charter, the City
UJ a ? Council hereby approves and adopts the budget for the ensuing fiscal year beginning
° October 1, 2024, and ending September 30, 2025, as finally submitted to the City Council
by the City Manager, a copy of which is on file with the City Secretary.
Section 3. In support of said budget and by virtue of the adoption thereof, there
are hereby appropriated out of available cash funds and out of the general and special revenues
412 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Supplemental Information
Adoption Ordinance
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of the City that will be received in the treasury during the fiscal year 2024-25, the amounts
set forth in said approved budget for the various purposes stated therein. The total amounts now
thus appropriated and the funds from which the same are derived are as follows and are further
summarized in Exhibit "A," which is attached hereto and incorporated herein for all intents and
purposes: 0 m
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Beginning Fund Balance, 10/l/2024.............. ...................... $ 73,334,551.00 < �
Total Revenues ..................................................... ................ $ 85,044,677.00 v
Total Resources Available for Appropriation* ....................$ 158,379,218.00 0
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Total Expenditures and Other Financing Uses .....................$ 108,172,723.00
Ending Fund Balance...........................................................$ 50,206,495.00 m
* Includes Planned Use/Carry Over Fund Balance/Retained Earnings
Section 4. This ordinance shall remain in full force and effect from and after its (n -n
passage and approval by the City Council, and it shall be published in accordance with law. K z
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INTRODUCED, READ AND PASSED on first and final reading by the affirmative, record vote m D
of the City Council of the City of Friendswood on this the 26' day of August, 2024. ('
M1K ORE N, Mayor
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L TICIA BRYSCH, Cecretary kVENDS�
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KAREN L. HORNER, City Attorney Z o
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 413
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Supplemental Information
Adoption Ordinance
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"Exhibit A"
CITY OF FRIENDSWOOD
PROPOSED BUDGET SUMMARY
FISCAL YEAR 2024-2025
REVENUES
Taxes
Charges br Servrces
Penruts arz uCE+T5e5
Fines
Intergovemmentai Revenues
Interest
Ven,cie Lease Rer Ayursernents
Miscellaneous Receipts
TOTAL REVENUES
Fund Balance Used or lCarried Fomardj
i-,enetaF Frm
Peace lnvestgatton Fund
Communay Develoament Block Grant Furtd - Hams Comty
Convnunity Devek)rment Block Grant Fund- Galveston Counry
X21 Coronasnrus State & Local Fiscal Recovery Grant Fund
Fire,'EMS Donamn Fund
Mumoo Cost BodwV Seow tytTechnology Fund
Tax Debt Semoe Fund
'V 1017 GO Bond Funds
GO Harass Fund
t GO Sonds Fund
GO Somis Fund
&devwttk Installation Fund
Park Laed Dedreato+ Fund
Streets Imrrevement Fund
Fwd Domr%town Economic Developmenl Improvements Fund
4776 Part Trust Fund
Water & Server OWahorrs Fund
2DIS Water &,Server Bond ConstrucLaon Fund
2019 Water & Server Bond Consmxt m Fund
202E Wacer & Sewer Boetd Ccrff&u-t+on Fund
W ater Irnoxt Fees
Sewer ;rnpact Fees
Water arx Sewer Revenue Debt Serrrce
Ve±t de ReplaDvtent Plan Fund
Total Resources Available
EXPENDITURES
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PutT-C Safety
Cornmunty Devoopment
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Pubx: Works
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Pests & Rer--amon
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Vehcle Replacement F;;m.d
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Capita Improvements
Debt Sent ce
TOTAL EXPENDITURES
REVENUES OVER (UNDER)EXPENDRURES
BEGINNING FUND BALANCE
ENDING FUND BALANCE
PROPOSED
BUDGET
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23.525,8/8
8"'
1.021.m
I 826.b81
2.3W,M
1.156.-" d
870,931
85,044,647
14.448)
782.188
50.m
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M.930)
322.9N
2.336.038
I&S50.2P0
(122)
(53,137)
1.180,M5
(885,189)
(459)
1.600.182
2.7D0=
(47, IM
1115,643)
009.042)
1428,285Y
23.128,056
101.172 723
0-199,25t
20.853,805
1.481,710
15.545.110
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5.997.440
1.495.438
MUDD
40.223.375
11.27D,37`
1111,172, 723
73.33b, 551
50.2DG,495
414 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information
Adoption Ordinance
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ORDINANCE NO.2024-29
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD,
TEXAS, ADOPTING AND LEVYING THE AD VALOREM TAX RATES FOR THE
GENERAL FUND MAINTENANCE AND OPERATIONS AND FOR DEBT SERVICE
FOR THE CITY OF FRIENDSWOOD FOR THE FISCAL YEAR COMMENCING
OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; REPEALING ALL
ORDINANCES OR PARTS OF ORDINANCES INCONSISTENT OR IN CONFLICT
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HEREWITH; PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
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WHEREAS, Section 26.05 of the Texas Property Tax Code provides that before the latter of
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September 30", or the 60" day after the date the City receives the certified appraisal roll, the City Council
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shall adopt a tax rate for the current tax year; and
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WHEREAS, the City received the certified appraisal roll from Galveston Central Appraisal District
on July 25, 2024, making September 25, 2024, the required tax rate adoption date; and
WHEREAS, the City's tax rate consists of the following two components:
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1. the rate that, if applied to the total taxable value, will impose the amount of taxes needed
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to pay debt service; and
2. the rate that, if applied to the total taxable value, will impose the amount of taxes needed
to fund maintenance and operations expenditures of the City for the next year; and
WHEREAS, the proposed tax rate for debt service is $0.110032 per $100 valuation and the
proposed tax rate for maintenance and operation expenditures is $0.404140 per $100 valuation; and
WHEREAS, the combined tax rate of $0.514172 exceeds the no -new revenue tax rate but not the
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voter -approval tax rate; and
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WHEREAS, on September 9, 2024, prior to the passage of this ordinance, the City Council held a
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public hearing on the proposed tax rate in accordance with the Texas Tax Code affording adequate
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opportunity for proponents and opponents of the tax increase to present their views; and
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WHEREAS, all notices and hearings required by law as a prerequisite to the passage, approval, and
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adoption of this ordinance have been timely and properly given and held; and
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WHEREAS, in adopting this ordinance, a Councilmember made the following motion:
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1 move that the property tax rate be increased by the adoption of a tax rate of $0,514172, n o
which is effectively a 3.85% percent increase in the tax rate; A D
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WHEREAS, the vote on such motion was made by a record vote and passed by at least five (5) Oz z
members of the City Council; NOW THEREFORE, r
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD, STATE OF
TEXAS:
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 415
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Supplemental Information
Adoption Ordinance
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Section 1. The facts and matters set forth in the preamble of this ordinance are found to be
true and correct and are hereby adopted, ratified, and confirmed.
Section 2. The City Council of the City of Friendswood hereby adopts and sets for the fiscal
year commencing October 1, 2024, and ending September 30, 2025, an ad valorem tax rate of $0.404140
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on each ONE HUNDRED AND NO/100 DOLLARS ($100.00) of assessed valuation on all property,
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real, personal, and mixed, within the corporate limits of the City on January 1, 2024, made taxable by
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law, which said taxes, when collected, shall be apportioned among funds for the purpose of maintenance
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THIS TAX RATE WILL RAISE MORE TAXES FOR
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MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX
RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 6.79
PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND
OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $25.69.
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Section 3. That the ad valorem tax rate of $0.404140, as set forth in Section 2, is hereby
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levied and shall be assessed and collected on one hundred percent (100%) of each ONE HUNDRED
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AND NO/100 DOLLARS ($100,00) assessed value of property located within the city limits of the
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City of Friendswood on January 1, 2024, as valued by the Harris Central Appraisal District and the
Galveston Central Appraisal District and made taxable by law.
Section 4. The City Council of the City of Friendswood hereby adopts and sets for the fiscal
year commencing October 1, 2024, and ending September 30, 2025, an ad valorem tax rate of $0.110032
on each ONE HUNDRED AND N0/100 DOLLARS ($100.00) of assessed value of all property, real,
personal, and mixed, within the corporate limits of the City on January 1, 2024, made taxable by law,
which said taxes, when collected, shall be apportioned among finds for the purpose of debt service.
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Section 5. The ad valorem tax rate of $0.110032, as set forth in Section 4, is hereby
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levied and shall be assessed and collected on one hundred percent (I00%) of each ONE HUNDRED
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AND NO/100 DOLLARS ($100.00) assessed value of property located within the city limits of the
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City of Friendswood on January 1, 2024, as valued by the Harris Central Appraisal District and the
Galveston Central Appraisal District and made taxable by law.
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6. That the Tax Assessor and Collector of the City of Friendswood is hereby
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directed to assess, extend and enter upon the Tax Rolls of the City of Friendswood for the current year
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the amounts and rates herein levied, and to keep a current account of same. All collection of such taxes,
as well as collection of taxes owed for prior years, to include penalty and interest thereof, shall be
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deposited in the official depository of the City of Friendswood to be distributed between the General
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Fund and the Debt Service on a basis determined by the percentage that each bear to the total tax rate.
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Section 7, That all ordinances or parts of ordinances in conflict or inconsistent with this
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ordinance are hereby expressly repealed.
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Section 8. That in the event any clause phrase, provision, sentence, or part of this ordinance
or the application of the same to any person or circumstances shall for any reason be adjudged invalid or
held unconstitutional by a court of competent jurisdiction, it shall not affect, impair, or invalidate this
ordinance as a whole or any part or provision hereof other than the part declared to be invalid or
unconstitutional; and the City Council of the City of Friendswood, Texas, declares that it would have passed
416 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information Budget Adoption Ordinance
each and every part of the same notwithstanding the omission of any such part thus declared to be invalid
or unconstitutional, whether there be one or more parts.
Section 9. This ordinance shall take effect immediately from and after its passage by the City
Council of the City of Friendswood, Texas.
INTRODUCED, READ AND PASSED on first and final reading by the affirmative vote of the
City Council of the City of Friendswood on this the 9", day of September, 2024.
MtIIL FEN, Mayor
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LETICIA BRYSCH, City Secret y a
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APPROVED AS TO FORM: * co
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KAREN L. HORNER, City Attorney
HACity Council\Ordinanees\2024\09.09-2024\Ordinance - Tax Rate.doex
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Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 417
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Supplemental Information
Certified Truth -in -Taxation Worksheets
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0 0 2024 Tax Rate Calculation Worksheet
Z Taxing Units Other Than School Districts or Water Districts
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City of Friendswood
Taxing Unit Name
910 S. Friendswood Drive, Friendswood, Texas 77546
Taxing Unit's Address, City, State, ZIP Code
(281)996-6270
Phone (area code and number)
www.fdendswood.com
Taxing Unit's Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no -new -revenue (NNR) tax rate and
voter -approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 oftaxable value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 373 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter -Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter -Approval Tax Rate Worksheet.
The Comptroller's office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
No -New -Revenue Tax Rate Workshe
1.
Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last
year's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over -appraisal corrections from these adjustments. Exclude any
property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of
homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes,
as reflected in Line 17)'
s 5,458,815,058
2.
Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings.
These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling
provision last year or a prior year for homeowners age 65 or older or disabled, use this step.2
$ 1,101,316,089
3.
Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1.
s 4,357,498,969
4.
Prior year total adopted tax rate.
0.500728
$ /$100
5.
Prior year taxable value lost because court appeals of ARB decisions reduced the prior year's appraised value.
A. Original prior year ARB values: ....................................................................... $ 139,853,371
B. Prior year values resulting from final court decisions: ................................................ . $ 120,152,517
C. Prior year value loss. Subtract B from A.'
Prior year taxable value subject to an appeal under Chapter 42, as of July 25.
$ 19,700,854
6.
A. Prior year ARB certified value: ....................................................................... $ 76,389,088
B. Prior year disputed value: ............................................................................ . $ 11,908,045
C. Prior year undisputed value. Subtract B from A.4
s 64,481,043
7.
Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C.
$ 84,181,897
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'Tex. Tax Code §2b.012(14)
'Tex -
Tax Code §26.012(13)
4 Tex. Tax Code §26.012(13)
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856.6-24/11
420 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information
■
Certified Truth -in -Taxation Worksheets
2024Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts
i � Form 50-856
Line No -New -Revenue Tax Rate Workshe
8. Prioryear taxable value, adjusted for actual and potential court -ordered adjustments. Add Line 3 and Line 7.
$ 4,441,680,866
9.
Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1, 2023. Enter the prior year value of property in
deannexed territory.I
$ 0
10.
Prior year taxable value lost because property first qualified for an exemption in the current year. Ifthe taxing unit increased an original
exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to
freeport, goods -in -transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current
year does not create a new exemption or reduce taxable value.
A. Absolute exemptions. Use prior year market value: .................................................... $ 1,183,437
B. Partial exemptions. Current year exemption amount or current year percentage exemption
times prior year value: ................................................................................. + $ 35,923,868
C. Value loss. Add A and B. e
$ 37,107,305
11.
Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/
scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the cur-
rent year; do not use properties that qualified in the prior year.
A. Prior year market value: .............................................................................. $ 106,369
B. Current year productivity or special appraised value: ................................................ . s 280
C. Value loss. Subtract B from A.'
$ 106,089
12.
Total adjustments for lost value. Add Lines 9,10C and 11 C.
$ 37,213,394
13.
Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a tax-
ing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund.I If the taxing unit has no
captured appraised value in line 18D, enter 0.
$ 0
14.
Prior year total value. Subtract Line 12 and Line 13 from Line 8.
$ 4,404,467,472
15.
Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100.
$ 22,054,401
16.
Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the
prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment
errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year.'
$ 118,828
17.
Adjusted prior year levy with refunds and TIF adjustment. Add Lines 15 and 16.10
$ 22,173,229
18.
Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified esti-
mate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include home-
owners age 65 or older or disabled. 11
A. Certified values: ...................................................................................... $ 4,623,941,828
B. Counties: Include railroad rolling stock values certified by the Comptroller's office: ....................... + $
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property: ........... _$ 0
D. Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the current year taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 23 below. 11 .................... _$ 0
E. Total current year value. Add A and B, then subtract C and D.
$ 4,623,941,828
'Tex. Tax Code §26.012(15)
`Tex. Tax Code §26.012(15)
'Tex. Tax Code §26.01205)
'Tex. Tax Code §26.03(d
'Tex. Tax Code §26.012(13)
10 Tex. Tax Code §26.01203)
" Tex. Tax Code §26.012, 26.04(c-2)
"Tex. Tax Code §26.03(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
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Annual Adopted Budget. 2024 - 2025 P. City of Friendswood 421
lemental Information
Certified Truth -in -Taxation Worksheets
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2024Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts
Form 50-856
Line
No -New -Revenue Tax Rate Worksheet
Total value of properties under protestor not included on certified appraisal roll."
mount/Rate
19.
A. Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest.10.................................................... $ 339,008,399
B. Current year value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 11 .............................. + $ 900,407,027
C. Total value under protest or not certified. Add A and B.
$ 1,239,415,426
20.
Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These
include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provi-
sion in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16
$ 1,301,805,578
21.
Current year total taxable value. Add Lines 18E and 19C. Subtract Line 20.17
$ 4,561,551,676
22.
Total current year taxable value of properties in territory annexed after Jan.1, of the prior year. Include both real and personal property.
Enter the current year value of property in territory annexed. "
$ 715,752
23.
Total current year taxable value of new improvements and new personal property located in new improvements. New means the
item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New
additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement
must have been brought into the taxing unit after Jan.1, ofthe prior year and be located in a new improvement. New improvements do include
property on which a tax abatement agreement has expired for the current year. "
$ 82,458,946
24.
Total adjustments to the current year taxable value. Add Lines 22 and 23.
$ 83,174,698
25.
Adjusted current year taxable value. Subtract Line 24 from Line 21.
$ 4,478,376,978
26.
Current year NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20
$ 0.495117 /$100
27.
COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate."
$ /$100
The voter -approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter -approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed bylaw. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter -approval tax rate for a county is the sum of the voter -approval tax rates calculated for each type of tax the county levies. In most cases the voter -approval tax rate
exceeds the no -new -revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter -approval tax rate.
Voter -Approval Tax Rate Workshee
28. Prior year M&O tax rate. Enter the prior year M&O tax rate. $ 0.379450 /$100
29. Prior year taxable value, adjusted for actual and potential court -ordered adjustments. Enter the amount in Line 8 of the No -New -Revenue
Tax Rate Worksheet. $ 4,441,680,866
1°Tex. Taz Code 426.01(c)a
"Tex Tax Code §26.01(d)
16 Tex. Tax Code 426.012(6)(B)
"Tex. Tax Code 426.012(6)
1B Tex. Tax Code 426.012(17)
Tex. Taz Code 426.012(17)
10 Tex. Tax Code 426.04(c)
" Tex. Tax Code §26.04(d)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
Page 3
422 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information
■
Certified Truth -in -Taxation Worksheets
2024Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts
Voter -Approval Tax Rate Worksheet
i Form 50-856
30.
Total prior year M&O levy. Multiply Line 28 by Line 29 and divide by $100.
$ 16,853,958
31.
Adjusted prior year levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2023. This line applies only to tax years preceding the prior tax year............ + $ 94,610
B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in
Line18D, enter 0....................................................................................... - $ 0
C. Prior year transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0..................................................................... 0
D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function ..................................................... $ 94,610
E. Add Line 30 to 31 D.
$ 16,948,568
32.
Adjusted current year taxable value. Enter the amount in Line 25 of the No -New -Revenue Tax Rate Worksheet.
$ 4,478,376,978
33.
Current year NNR M&O rate (unadjusted). Divide Line 31 Eby Line 32 and multiply by $100.
$ 0.378453 /$,Go
34.
Rate adjustment for state criminal justice mandate."
A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ 0
B. Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county -paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies ................. -$ 0
C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $ 0.000000 /$100
D. Enter the rate calculated in C. If not applicable, enter 0.
$ 0.000000 /$100
35.
Rate adjustment for indigent healthcare expenditures."
A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received
for the same purpose................................................................................... $ 0
B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July 1, 2022 and ending on June 30, 2023, less any state assistance received
forthe same purpose................................................................................... _$ 0
C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $ 0.000000 /$100
D. Enter the rate calculated in C. If not applicable, enter 0.
$ 0.000000 /$100
lne$erVeo for expansion
"Tex. Tax Code §26.044
Tex. Tax Code §26.0441
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
Page 4
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Form 50-856
Line,
Voter -Approval Tax Rate Worksheet
Rate adjustment for county indigent defense compensation."
mount/Rate
36.
A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, ofthe prior tax year and ending on
June 30,of the current tax year, less any state grants received by the county for the same purpose.......... $ 0
B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2022 and ending on
June 30, 2023, less any state grants received by the county for the same purpose .......................... $ 0
C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $ 0.000000 /$100
D. Multiply B by 0.05 and divide by Line 32 and multiply by$100............................................ $ 0.000000 /$100
E. Enter the lesser of C and D. If not applicable, enter 0.
$ 0.000000 /$100
37.
Rate adjustment for county hospital expenditures. 21
A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and
ending on June 30, of the current tax year............................................................... $ 0
B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2022 and
ending on June 30,2023............................................................................... $ 0
C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $ 0.000000 /$100
D. Multiply B by 0.08 and divide by Line 32 and multiply by$100............................................ $ 0.000000 /$100
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.
$ 0.000000 /$too
38.
Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal-
ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with
a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more
information.
A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for
public safety in the budget adopted by the municipality for the preceding fiscal year ...................... $ 0
B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality
for public safety during the preceding fiscal year ........................................................ $ 0
C. Subtract B from A and divide by Line 32 and multiply by $100........................................... $ 0.000000 /$100
D. Enter the rate calculated in C. If not applicable, enter 0.
$ 0.000000 /$100
39.
Adjusted current year NNR M&O rate. Add Lines 33, 341), 35D, 36E, and 37E. Subtract Line 381).
Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent
$ 0.378453 /$100
40.
additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current
year in Section 3.Other taxing units, enter zero.
A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent...................................................................................... $ 3,197,825
B. Divide Line 40A by Line 32 and multiply by $100........................................................ $ 0.071405 /$100
C. Add Line 40B to Line 39.
$ 0.449858 /$10o
41.
Current year voter -approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08.
-or-
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035.
$ 0.465603 /$100
3° Tex. Tax Code §26.0442
"Tex. Tax Code §26.0443
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
Page 5
424 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information
■
Certified Truth -in -Taxation Worksheets
2024Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts
Form 50-856
Line,
Voter -Approval Tax RateWorkshee
Disaster Line 41(D41): Current year voter -approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is
mount/Rate
D41.
located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located
in the taxing unit, the governing body may direct the person calculating the voter -approval tax rate to calculate in the manner provided for a
special taxing unit. The taxing unit shall continue to calculate the voter -approval tax rate in this manner until the earlier of:
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred; or
2) the third tax year after the tax year in which the disaster occurred.
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 2' If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41).
$ 0.000000 /$100
42.
Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will
be paid on debts that:
(1) are paid by property taxes;
(2) are secured by property taxes;
(3) are scheduled for payment over a period longer than one year; and
(4) are not classified in the taxing unit's budget as M&O expenses.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 28
Enter debt amount.................................................................................... $ 5,943,302
B. Subtract unencumbered fund amount used to reduce total debt ....................................... - $ 0
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... -$ 0
D. Subtract amount paid from other resources............................................................ _$ 885,550
E. Adjusted debt. Subtract B, C and D from A.
$ 5,057,752
43.
Certified prior year excess debt collections. Enter the amount certified by the collector."
$ 66,177
44.
Adjusted current year debt. Subtract Line 43 from Line 42E.
$ 4,991,575
45.
Current year anticipated collection rate.
A. Enter the current year anticipated collection rate certified by the collector. 31 .............................. 99.45 %
B. Enter the prior year actual collection rate................................................................ 99.61 %
C. Enter the 2022 actual collection rate.................................................................... 99.45 %
D. Enter the 2021 actual collection rate.................................................................... 100.05 %
E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31
99.45 %
46.
Current year debt adjusted for collections. Divide Line 44 by Line 45E.
$ 5,019,180
47.
Current year total taxable value. Enter the amount on Line 21 of the No -New -Revenue Tax Rate Worksheet.
$ 4,561,551,676
48.
Current year debt rate. Divide Line 46 by Line 47 and multiply by $100.
$ 0-110032 /$100
49.
Current year voter -approval M&O rate plus current year debt rate. Add Lines 41 and 48.
Disaster Line 49 (D49): Current year voter -approval tax rate for taxing unit affected by disaster declaration. Complete this line ifthe
$ 0.575635 /$100
D49.
taxing unit calculated the voter -approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.
$ 0.000000 i$100
" le %. lax l ae 9--tal
}8 Tex. Tax Code 426.012(7)
Tex. Tax Code 426.012(10)and 26.04(b)
30 Tex. Tax Code 426.04(b)
" Tex. Tax Code 4426.04(h),(h-1)and (h-2)
For additional copies,visit:comptroller.texas.gov/taxes/property-tax
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2024Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts
ON, Form 50-856
Line, Voter -Approval Tax Rate Workshee mount/Rate
50. COUNTIES ONLY. Add together the voter -approval tax rates for each type of tax the county levies. The total is the current year county voter -approv-
al tax rate. $ 0/000000 /$100
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter -approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter -approval tax rate because it adopted the
additional sales tax.
Additional Sales and Use Tax Works
51.
Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the
Comptroller's estimate of taxable sales for the previous four quarters." Estimates of taxable sales may be obtained through the Comptroller's
Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November of the prior year, enter 0.
$ 0
52.
Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue.11
Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on
Line 51 by the sales tax rate (.01, .005 or.0025, as applicable) and multiply the result by.95.34
-or-
Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters.
Do not multiply by.95.
Current year total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet
$ 3,231,652
53.
$ 4,561,551,676
54.
Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.
$ 0.070845 /$100
55.
Current year NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No -New -Revenue Tax Rate
Worksheet.
$ 0.495117 /$100
56.
Current year NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 54 from Line
55. Skip to Line 57 if you adopted the additional sales tax before November of the prior tax year.
$ 0.495117 /$100
57.
Current year voter -approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as
applicable, of the Voter -Approval Tax Rate Worksheet.
$ 0.575635 /$too
58.
Current year voter -approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.
$ 0.504790 /$100
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements.The
taxing unit's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution
Voter -Approval Rate Adjustment for Pollution Control Requirements Worksheet
59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ.11 The taxing unit shall provide its tax assessor -collector with a copy ofthe letter. Is
60. 1 Current year total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet.
61. I Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.
"Tex. Tax Code §26.041(tl)
"Tex. Tax Code 426.041(i)
30 Tex. Tax Code 526.041(d)
"Tex. Tax Code 426.04(c)
"Tex. Tax Code 426.04(c)
"Tex. Tax Code 426.045(d)
30 Tex. Tax Code 426.04500
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
$0
$ 4,561,551,676
$ 0.000000 /$100
Page 7
426 Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information
■
Certified Truth -in -Taxation Worksheets )l
2024 Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts
Form 50-856
Line, Voter -Approval Rate Adjustment for Pollution Control Requirements Worksheet mount/Rate
62. Current year voter -approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax). $ 0.504790 /$100
The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. "The Foregone Revenue Amount for each
year is equal to that year's adopted tax rate subtracted from that year's voter -approval tax rate adjusted to remove the unused increment rate multiplied by that year's current total
value. 40
The difference between the adopted tax rate and adjusted voter -approval tax rate is considered zero in the following scenarios:
a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 41
a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or
after Jan.1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code
Section 120.002(a) without the required voter approval. 41
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 94
Unused Increment Rate Workshe
63.
Year 3 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter -approval
tax rate. Multiply the result by the 2023 current total value
A. Voter -approval tax rate (Line 67) .....................................................................................................
$ 0.596312 /$loo
B. Unused increment rate (Line 66).....................................................................................................
$ 0.054384 /$100
C. Subtract B from A...................................................................................................................
$ 0.541928 /$100
D. Adopted Tax Rate...................................................................................................................
$ 0.500728 /$100
E. Subtract D from C...................................................................................................................
$ 0.041200 /$100
F. 2023 Total Taxable Value (Line 60)....................................................................................................
$ 4,407,272,864
$ 1,815,796
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................................
Year 2 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter -approval
64.
tax rate. Multiply the result by the 2022 current total value
A. Voter -approval tax rate (Line 67).....................................................................................................
B. Unused increment rate (Line 66).....................................................................................................
$ 0.586836 /$1oo
$ 0.095614 /$100
C. Subtract B from A...................................................................................................................
$ 0.491222 /$too
D. Adopted Tax Rate...................................................................................................................
$ 0.487314 /$1o0
E. Subtract D from C...................................................................................................................
$ 0.003908 /$100
F. 2022 Total Taxable Value (Line 60)....................................................................................................
$ 3,973,255,094
$ 155,274
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................................
65.
Year 1 Foregone Revenue Amount. Subtract the 2021 unused increment rate and 2021 actual tax rate from the 2021 voter -approval
tax rate. Multiply the result by the 2021 current total value
A. Voter -approval tax rate (Line 67).....................................................................................................
B. Unused increment rate (Line 66).....................................................................................................
$ 0.537790 /$100
$ 0.045138 /$100
C. Subtract B from A...................................................................................................................
$ 0.492652 /$1o0
D. Adopted Tax Rate...................................................................................................................
$ 0.487314 /$100
E. Subtract D from C...................................................................................................................
$ 0.005338 /$100
F. 2021 Total Taxable Value (Line 60)....................................................................................................
$ 3,659,700,344
$ 195,354
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................................
66.
Total Foregone Revenue Amount. Add Lines 63G, 64G and 65G
2024 Unused Increment Rate. Divide Line 66 by Line 21 of the No -New -Revenue Rate Worksheet. Multiply the result by 100
$ 2,166,424 /$10o
67.
$ 0,047493 /$100
68.
Total 2024 voter -approval tax rate, including the unused increment rate. Add Line 67 to one of the following lines (as applicable): Line 49,
Line 50 (counties), Line 58 (taxing units with additional sales tax) or Line 62 (taxing units with pollution)
$ 0.552283 /$100
" le . lax Lode §L6.U1 J(D)
'OTex. Tax Code §26.013(a)(1 -a), (1-b), and (2)
41 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)
41 Tex. Tax Code §§26.0501(a) and (c)
41 Tex. Local Gov't Code §120.007(d)
«Tex. Local Gov't Code §120.007(d)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
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Supplemental Information Certified Truth -in -Taxation Worksheets
2024Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no -new -revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit."
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45
inimis Rate Wor
Adjusted current year NNR M&O tax rate. Enter the rate from Line 39 of the Voter -Approval Tax Rate Worksheet
69.
$ 0.378453 /$100
70.
Current year total taxable value. Enter the amount on Line 21 of the No -New -Revenue Tax Rate Worksheet
$ 4,561,551,676
71.
Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 70 and multiply by $100.
$ 0-010961 /$100
72.
Current year debt rate. Enter the rate from Line 48 of the Voter -Approval Tax Rate Worksheet
$ 0.110032 /$100
73.
De minimis rate. Add Lines 69,71 and 72.
$ 0.000000 /$100
In the tax year after the end ofthe disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter -approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter -approval tax rate for that year'
Similarly, if a taxing unit adopted a tax rate that exceeded its voter -approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax
Code Section 26.042(d), in the prior year, it must also reduce its voter -approval tax rate for the current tax year.
This section will apply to a taxing unit other than a special taxing unit that:
directed the designated officer or employee to calculate the voter -approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter -approval tax rate
without holding an election in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter -approval tax rate in the manner provided for a special taxing unit because it is still within the
disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
74.
2023 adopted tax rate. Enter the rate in Line 4 of the No -New -Revenue Tax Rate Worksheet
$ 0.500728 /$100
75.
Adjusted 2023 voter -approval tax rate. Use the taxing unit'sTax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2023 and the taxing unit calculated its 2023 voter -approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41)
of the 2023 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter -Approval Tax Rate for Taxing
Units in Disaster Area Calculation Worksheet.
-or-
If a disaster occurred prior to 2023 for which the taxing unit continued to calculate its voter -approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2023, complete form 50-856-a, Adjusted Voter -Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter -approval tax rate the taxing unit would have calculated in 2023 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the years following the disaster. 50 Enter the final adjusted 2023 voter -approval tax rate from the worksheet.
-or-
If the taxing unit adopted a tax rate above the 2023 voter -approval tax rate without calculating a disaster tax rate or holding an election due to
a disaster, no recalculation is necessary. Enter the voter -approval tax rate from the prior year's worksheet.
$ 0.000000 /$100
76.
Increase in 2023 tax rate due to disaster. Subtract Line 75 from Line 74.
$ 0.000000 /$100
77.
Adjusted 2023 taxable value. Enter the amount in Line 14 ofthe No -New -Revenue Tax Rate Worksheet.
$ 4,404,467,472
78.
Emergency revenue. Multiply Line 76 by Line 77 and divide by $100.
$ 0
79.
Adjusted 2023 taxable value. Enter the amount in Line 25 ofthe No -New -Revenue Tax Rate Worksheet.
$ 4,478,376,978
80.
Emergency revenue rate. Divide Line 78 by Line 79 and multiply by $100. 51
$ 0.000000 /$100
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u Tex. Tx Code 426.012(8-a)
°'Tex. Tax Code '26.063(a)(1)
«Tex. Tax Code 426.042(b)
°9 Tex. Tax Code 426.042(f)
50 Tex. Tax Code 426.042(c)
" Tex. Tax Code 426.042(b)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
Page 9
428
Annual Adopted Budget. 2024 - 2025 P. City of Friendswood
Supplemental Information
■
Certified Truth -in -Taxation Worksheets
2024Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts � mom Form 50-856
31. Current year voter -approval tax rate, adjusted for emergency revenue. Subtract Line 80 from one of the following lines (as applicable):
Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or
Line 68 (taxing units with the unused increment rate). $ 0.552283 /$100
Indicate the applicable total tax rates as calculated above.
No -new -revenue tax rate.................................................................... ............................................. $ 0.495117 /$100
As applicable, enter the current year NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax).
Indicate the line number used: 26
Voter -approval tax rate................................................................................................................... $ 0.552283 /$100
As applicable, enter the current year voter -approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax),
Line 62 (adjusted for pollution control), Line 68 (adjusted for unused increment), or Line 81 (adjusted for emergency revenue).
Indicate the line number used: 68
Deminimis rate........................................................................................................................... $ 0.000000 /$100
If applicable, enter the current year de minimis rate from Line 73.
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in the Tax Code.52
print
here C hPn/I F_ l�hnson PC C, CTOP
Printed Name ofTaxing Unit Representativ
Sign
here
Taxing Unit Representative
" Tex. Tax Code 4426.04(c-2) and (d-2)
August 1 .2024
Date
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
Page 10
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w ACCRUAL BASIS
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° Recognition of the financial effects oftransactions, events and circumstances in the period(s) in which
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AD VALOREM TAX
A tax based on value (e.g., a property tax).
AMERICAN RESCUE PLAN ACT (ARPA)
w The American Rescue Plan will deliver $350 billion for eligible state, local, territorial, and Tribal
U 0 governments to respond to the COVID-19 emergency and bring back jobs. This federal funding, also
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Z n AMORTIZATION
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obligations for specific purposes. An appropriation usually is limited in amount and time it may be
expended.
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w> Transactions by which securities are bought and sold in different markets at the same time for the sake
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a Z Fund balance amountsthat are self-imposed bythe Cityto be used for particular purpose. Fund balance
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instances reserves set aside for a specific use could be included to offset budgeted expenditures; i.e.
election equipment reserves set aside in previous fiscal years to replace outdated equipment in a
• future fiscal year.
432 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Supblemental Information
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BASIS OF ACCOUNTING
A term used to refer to when revenues, expenditures, expenses, and transfers -and the related assets
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COMPETITIVE BIDDING
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and compete for a specific project. By law, this process is required for every government agency that
issues a bid. Competitive bidding creates a transparent environment that is open and fair.
CONTINGENCY
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A budgeted account set aside to meet unforeseen circumstances.
Annual Adopted Budget. 2024- 2025 ► City of Friendswood 433
Suoolemental Information
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Z?: CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY (CSFRF)
o� Coronavirus State and Local Fiscal Recovery Funds will deliver $3S0 billion for eligible state, local,
o> territorial, and Tribal governments to respond to the COVID-19 emergency and bring back jobs. This
00 federal funding, also known as the American Rescue Plan Act, will provide the City with $8.78 million
Z dollars to be used on water, sewer, and broadband infrastructure.
COST
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mo Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. Even
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tax liens.
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a Z Gradual conversion of the cost of a tangible fixed or capital asset as an operational cost over the
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is spread proportionately over a fixed period of time.
ENCUMBRANCES
Budget authority that is set aside to pay for expenditures that have been committed either by
authorization of a purchase order or by a contract.
434 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Supblemental Information
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ENTERPRISE FUND
A fund established to account for operations that are financed and operated in a manner similar to
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Decreases in net financial resources. Expenditures include current operating expenses requiring the
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EXPENSES
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FRANCHISE
A special privilege granted by a government, permitting the continued use of public property, such as
city streets, and usually involving the elements of monopoly and regulation.
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FULL TIME EQUIVALENT (FTE)
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GENERAL FUND (GF)
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another fund. M
Annual Adopted Budget. 2024- 2025 ► City of Friendswood 435
Suoolemental Information
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Z GENERAL OBLIGATION BONDS
Z� Bondsfor the payment ofwhich the full faith and credit of the issuing government is pledged. In issuing
o > its general obligation bonds, the City of Friendswood pledges to levy whatever property tax is needed
00 to repaythe bonds for a particularyear. Bonds cannot be issued without voter approval and are usually
z issued with maturities of between 15 and 30 years.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
Uniform minimum standards and guidelines for financial accounting and reporting. They govern the
form and content of the financial statements of an entity. GAAP encompass the conventions, rules
w and procedures necessary to define accepted accounting practice at a particular time. They include
Fu not only broad guidelines of general application, but also detailed practices and procedures. GAAP
D a provide a standard by which to measure financial presentations. The primary authoritative body on
F .6 the application of GAAP to state and local governments is the GASB.
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GOVERNMENTAL FUND TYPES
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Q and financial resources and the related current liabilities are accounted for through governmental
7) funds (General, Special Revenue, Debt Service and Capital Projects Funds).
GRANTS
A payment of money from one governmental unit to another or from a government to a not -for -profit.
Grants are often earmarked for a specific purpose or program.
IMPACT FEES
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w 7 be necessary as a result of the development.
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a Z to other departments or agencies of a government, or to other governments, on a cost -reimbursement
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LEVY
(1) (Verb) to impose taxes, special assessments or service charges for the support of government
activities. (2) (Noun) the total amount of taxes, special assessments or service charges imposed by a
government.
LIABILITIES
Probable future sacrifices of economic benefits, arising from present obligations of a particular entity
to transfer or provide services to other entities in the future as a result of past transactions or events.
436 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Suoolemental Information
Glossa
LIQUIDITY
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Usually refers to the ability to convert assets (such as investments) into cash. o 0
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LONG-TERM DEBT m n
Debt with a maturity of more than one year after the date of issuance.
MAINTENANCE
The act of keeping capital assets in a state of good repair. It includes preventative maintenance, normal
periodic repairs; replacement of parts, structural components and so forth and other activities needed
to maintain the asset so that it continues to provide normal services and achieves its optimum life.
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MAJOR FUND n <D
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statements. The general fund is always a major fund. Otherwise, major funds are funds whose o
revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10%of u) n
corresponding totals for all governmental or enterprise funds and at least 5%of the aggregate amount A
for all governmental and enterprise funds for the same item. Any other government or enterprise fund m
may be reported as a major fund if the government's officials believe that fund is particularly important
to financial statement users.
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MATURITY K z
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MODIFIED ACCRUAL BASIS
The basis of accounting in which revenues are recognized and recorded in the accounts when they
are measurable, available and collectible in the fiscal year. Expenditures generally are recorded when
a liability is incurred, as under accrual accounting.
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and the fund balance of the City's permanent fund.
OBJECT Z o
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than to the purpose for which the article or service was purchased or obtained (e.g., personal services,
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OPERATING BUDGET
That portion of a budget that pertains to daily operations which provides basic governmental services
within a set period of time. The operating budget contains appropriations for such expenditures as
personnel, commodities and contractual services
Annual Adopted Budget. 2024 - 2025 ► City of Friendswood 437
Suoolemental Information
Glossa
Z ORDINANCE
o� A formal legislative enactment by the governing body of a municipality. If it is not in conflict with any
o > higher form of law, such as state statute or constitutional provision, it has the full force and effect of law
00 within the boundaries of the municipality to which it applies. The difference between and ordinance
z and a resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily,
the statutes or charter will specify or imply those legislative actions that must be by ordinance and
those that may be by resolution. Revenue -raising measures, such as the imposition of taxes, special
assessments and service charges, universally require ordinances.
PERFORMANCE MEASURES
FUj Specific quantitative measures of work performed within an activity or program. They may also measure
D a results obtained through an activity or program.
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U o A governmental fund type used to report resources that are legally restricted to the extent that only
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Lis considered a permanent fund
PROPERTY TAX
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u a Ad Valorem taxes levied on both real and personal property, according to the assessed valuation and
Q the tax rate.
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V) PROPRIETARY FUND TYPES
A governmental accounting fund having profit and loss aspects; therefore, it uses the accrual rather
than the modified accrual accounting method. The two types of proprietary funds are the Enterprise
Fund and the Internal Service Fund.
PURCHASE ORDER
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>w Aclocumentwhich authorizesthe deliveryof specified merchandise orthe rendering of certain services
w and the making of a charge for them.
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m °� REFUNDING BONDS
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Bonds issued to retire bonds already outstanding.
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a RESTRICTED FUND BALANCE
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o6 Fund balance amounts that are constrained for specific purposes which are imposed by providers,
such as creditors or amounts restricted due to constitutional provision or enabling legislation. This
Fo classification includes retirementof long-term debt, construction programs, Cityordinances, and other
w Q federal and state grants.
Q o RETAINED EARNINGS
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o An equity account reflecting the accumulated earnings of an enterprise or internal service fund.
REVENUES
1. Increases in the net current assets of a governmental fund type from other than expenditure refunds
and residual equity transfers. Also, general long-term debt proceeds and operating transfers are
classified as "other financing sources" rather than as revenues.
2. Increases in the net total assets of proprietaryfund type from other than expense refunds, capital
contributions and residual equity transfers. Also, operating transfers in are classified separatelyfrom
revenues.
438 Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Suoolemental Information
Glossa
REVENUE BONDS
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Bonds whose principal and interest are payable exclusively from earnings of an enterprise fund. o o
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SPECIAL REVENUE FUND m n
A fund used to account for the proceeds of specific revenue sources (other than expendable trusts
or major capital projects) that are legally restricted to expenditure for specified purposes. GAAP only
requires the use of special revenue funds when legally mandated.
TAX RATE
The amount of tax stated in terms of a unit of the tax base (e.g., 25 mills per dollar of assessed valuation -0 m
of taxable property.)
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TAX ROLL
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tax roll and the assessment roll are combined, but even in these cases the two can be distinguished.
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UNASSIGNED FUND BALANCE
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either non -spendable, restricted, committed or assigned. Unassigned fund balance may also include U, m
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or assigned for those specific purposes.
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UNUSED INCREMENT RATE
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Tax rate equal to the difference between a taxing unit's adopted tax rate and the voter -approval tax
rate for the prior three tax years.
VEHICLE REPLACEMENT PLAN (VRP)
A term used to refer to a plan of vehicle fleet replacements over the next ten years.
VOTER APPROVED TAX RATE
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The highest tax rate a taxing unit may adopt without holding an election to seek voter approval of the
D
rate.
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WORKING CAPITAL
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The difference between current assets and current liabilities of enterprise funds.
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 439
Suoolemental Information
Abbreviations and
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Abbreviations and Acronyms
A
ACFR: Annual Comprehensive Financial Report
AED: Automated External Defibrillator
AICPA: American Institute of Certified Public
Accountants
ARPA: American Rescue Plan Act
ASO: Administrative Services Office
B
BA: Budget Amendment
BPI: Bond Project Impact
BT: Budget Transfer
C
CAO: City Attorney's Office
CCISD: Clear Creek Independent School District
CDD: Community Development Department
CDBG-DR: Community Development Block Grant
- Disaster Recovery
CEDC: Community and Economic Development
Committee
CFS: Calls for Services
CID: Criminal Investigation Division
CIP: Capital Improvement Plan
COMM: Communications Department
CMO: City Manager's Office
CS: Community Services
CSFRF: Coronavirus State Fiscal Recovery Funds
CSO: City Secretary's Office
CCP: Code of Criminal Procedure
n
DARE: Drug Abuse Resistance Education
DES: Department of Emergency Services
DOT: Department of Transportation
DRC: Development Review Committee
E
EDA: Economic Development Administration
EEO: Equal Employment Opportunity
EMPG: Emergency Management Performance
Grant
EMS: Emergency Medical Service
ENG: Engineering
ERP: Enterprise Resource Plan
F
FAA: Friendswood Animal Alliance
FEMA: Federal Emergency Management Agency
FIN: Finance
FISD: Friendswood Independent School District
FMO: Fire Marshal's Office
FOIA: Freedom of Information Act
FSU: Field Service Unit
FTE: Full Time Equivalent
FVFD: Friendswood Volunteer Fire Department
FY: Fiscal Year
G
GAAP: Generally Accepted Accounting Principles
GASB: Governmental Accounting Standards
Board
GCCDD: Galveston County Consolidated Drainage
District
GF: General Fund
GFOA:Governmental Finance OfficersAssociation
GIS: Geographic Information System
GO: General Obligation
GLO: General Land Office
GPM: Gallons per Minute
GST: Ground Storage Tank
GTOT: Government Treasurers Organization of TX
H
HVAC: Heating, Ventilation, and Air Conditioning)
System
HMGP: Hazard Mitigation Grant Program
HR: Human Resources
I&I: Infiltration and Inflow
I&S: Interest and Sinking (tax rate used for debt
retirement)
IRS: Internal Revenue Service
IT: Information Technology
440
Annual Adopted Budget. 2024 - 2025 . City of Friendswood
Suoolemental Information
Abbreviations and
K
KFB: Keep Friendswood Beautiful
L
LEOSE: Law Enforcement Officer Standards and
Education
LF: Linear feet
LIB: Library
M
M&CC, M/C: Mayor and City Council
M&O: Maintenance and Operations (tax rate used
for general operations)
MCI: Municipal Cost Index
MG: Million Gallon
MYFP: Multi Year Financial Plan
N
NNRR: No New Revenue Rate
P
PD: Police Department
PEG: Public Education Governmental
PIF: Police Investigation Fund
PR: Parks & Recreation Department
PSB: Public Safety Building
PW: Public Works Department
S
SAN: Storage Area Network
SECO: State Energy Conservation Office
SETCIC: Southwest Texas Crime Information
Center
T
TAGO: Texas Attorney General's Office
TDSHS: Texas Dept of State Health Services
TMRS: Texas Municipal Retirement System
V
VATR: Voter Approved Tax Rate
VOCA: Victims of Crimes Act
VRF: Vehicle Replacement Fund
VRP: Vehicle Replacement Plan
W
W&S or W/S: Water and Sewer
Y
YE: Year End
YTD: Year to date
Z
ZZB: Zero Based Budgeting (revenues & expenses
net to zero)
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Annual Adopted Budget. 2024 - 202S ► City of Friendswood 441