Pataskala council adopts 2026 budget schedule, reviews streamlined presentation format

Pataskala City Council on Sept. 29 approved a timeline for consideration of the proposed 2026 city budget and reviewed a redesigned budget presentation intended to simplify review while preserving underlying figures.

The council voted to adopt the schedule at the special workshop and heard a staff presentation on a new format that consolidates the city's 57 individual funds into six categories and adds a five-year forecast. Finance staff said the workshop was intended to introduce the layout, not to finalize numbers.

Jennifer, a city staff member presenting the materials, told the council, "This session is not intended to dive into the detailed budget discussion." She said the change to six categories'salary and reloading (sic), contractual services, general operation, capital outlay, debt service transfer, and advances'is intended to streamline review and improve accessibility while keeping previous figures intact. The new format also adds column headers for beginning carryover balance, projected revenue, projected expense, projected fund balance and fund balance as a percentage of expenses; staff said the target fund-balance range is 20% to 30% in alignment with Moody's rating guidelines and a utility fund target range of 35% to 50%.

Council members voted to adopt the proposed schedule for budget milestones: the presenter listed Sept. 29 as the workshop (the meeting date), Oct. 13 for budget reviews by the administrator and finance director with draft presentations prepared, Oct. 27 for a second 2026 budget workshop with council, Oct. 31 for preliminary budget documentation and legislation delivery to council, Nov. 3 for first reading of legislation, Nov. 17 for second reading and Dec. 1 for the third reading. The council agreed budget-review meetings will start at 6 p.m. when scheduled.

During questions, staff said the new packet will include both printed and electronic versions, and that department heads' figures previously provided were carried forward into the new layout. Jennifer said staff will conduct "red line" reviews with department heads in October to refine numbers and that the administration plans to migrate the budget into a financial software system next year to reduce manual data handling.

Councilors pressed staff on two revenue items. First, staff reported the city is now receiving JED payments and that an investigation had clarified how JED revenue and income-tax collections are being allocated across funds; staff said they would continue to verify allocations. Second, a councilor asked why the draft used a 5% income-tax escalation for 2026 when previous practice had used 3%. Jennifer said the 5% figure came from earlier summary work carried forward for the packet and that staff would review and confirm the projection before the draft documents are finalized.

Jennifer encouraged councilors to raise questions and to use her office hours for follow-up, saying, "I'm available anytime. My floor is always open." Several council members praised the simpler presentation and said it should make it easier to learn the budget during the review process.

The council formally approved the proposed schedule by roll call vote and later moved to adjourn the special meeting.

Next steps include the administrator and finance director'led budget review on Oct. 13 and subsequent red-line work with department heads ahead of the packet delivery scheduled for Oct. 31. Staff emphasized that all numbers in the packet are preliminary and subject to change pending the October review sessions.