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minutes meeting date 2026-03-02 · fetched 2026-09-17 · 3326 characters · read by OCR, check numbers against the source · official file · plain text
CITY OF CITY OF POCATELLO, IDAHO SPECIAL CITY COUNCIL MEETING BUDGET DEVELOPMENT TRAINING MARCH 2, 2026 AGENDA ITEM NO. 1: ROLL CALL Mayor Mark Dahlquist called the City Council Special Budget Development Training meeting to order at 11:00 a.m. Council members present were Dakota Bates, Corey Mangum, Brent Nichols, Hayden Paulsen, Stacy Satterfield, and Ann Swanson. AGENDA ITEM NO: 2: CITY BUDGET DEVELOPMENT TRAINING Rich Morgan, Chief Finance Officer, provided training for the Mayor and City Council on the basics of City Budgeting. He explained that the purpose of the budget is to outline how financial resources are to be allocated and managed across the organization, adding that it serves as a planning and decision-making tool to prioritize expenditures and maintain financial stability. Mr. Morgan outlined the following types of budgeting approaches: a) Line Item Budgeting - This is the current primary method in use. It allocates funds to specific categories and accounts while providing structure, but less flexibility in in strategic allocation; b) Performance-Based Budgeting - This approach focuses on allocating funds based on desired outcomes and priorities, encourages decision-making on projects and helps plan where funds should be spent. Funds are assigned to appropriate line-item codes after priorities are determined; c) Zero-Based Budgeting - Starts from a “zero base”, requiring all expenses to be justified each budget cycle and is viewed as effective for evaluating programs and services from scratch. This approach is not recommended for wages or wage-related expenses, due to potential negative impacts on employee morale. Separating personnel costs from the zero-based evaluation may be best; and d) Hybrid Approach Budgeting - This combines elements of zero-based and performance-based budgeting, allowing flexibility and adaptability. It encourages discussion on priorities and resource allocation. Mr. Morgan gave the example of determining annual goals which align with zero-based approach and performance outcomes. Council members discussed the positive aspects and potential concerns regarding the budgeting methods introduced. Mr. Morgan emphasized the importance on maintaining a higher-level perspective rather than focusing solely on detailed line items. Department heads are tasked to develop and present their budget needs effectively while providing detailed transparency for Council members with strategic oversight. Mr. Morgan reported that the fee resolution process is tied to the budget development process, with rate studies used to ensure funds remain at sustainable and healthy levels. He discussed the revenue sources and amounts available to the City including property taxes, franchise fees, licenses and permits, shared revenue, user fees, reserves and impact fees. He reviewed the timeline for budget development and highlighted that staff and Council members would participate in Budget Development meetings during May, June and July in order to meet publication and adoption deadlines in August. SPECIAL CITY COUNCIL MEETING BUDGET DEVELOPMENT TRAINING MARCH 2, 2026 AGENDA ITEM NO. 3: ADJOURN There being no further business, Mayor Dahlquist adjourned the meeting at 12:00 p.m. APPROVED: Ta. Qui MARK DAHLQUIST, MAYOR PREPARED AND ATTESTED BY: WA
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