Liberty Lake city leaders spent most of a Nov. 10 special meeting digging into the proposed 2026 budget, with staff framing the document around a priority‑based budgeting approach that highlights program alignment with the city’s strategic plan.

City Administrator Mark McAvoy told the council the budget binder’s high‑level view shows roughly $19,900,000 in the accounts presented and that about “76% of our budget is aligned” with the strategic plan. He said more than half the total sits in the general fund — roughly $14.5 million — with the remainder in other funds.

Why it matters: council members pressed staff on a difference between the summary pages the presentation showed — $21.4 million in projected revenues against $33.9 million in proposed expenditures — and asked how that gap would be covered. Finance staff said the difference is largely covered by beginning fund balances and cash‑funded capital projects; as staff noted, capital funds and one‑time use of reserves have driven similar patterns in prior years.

Staff highlighted $644,000 in net requests submitted through the budget request process and said about 71% of those requests are in programs their alignment review classed as “most” or “more” aligned with city goals. The presentation also previewed a set of recommended changes that are not the result of budget requests, including costs tied to recently approved collective bargaining agreements and programmed cost‑of‑living allowances.

Council members asked staff to present the binder line‑by‑line — the approach the majority favored — and requested that supporting documentation show projected returns on investment, mandate alignment and inflation impacts for each budget request. Several members also asked staff to prepare a short list of candidate cuts and the consequences of removing them, to help balance the budget if needed.

What’s next: staff said they will update the binder to reflect finalized Salary Commission decisions and to clarify line‑item notes (notably for Placer AI and Greater Spokane Inc. fees). The council expects follow‑up workshops on Nov. 18 and a governance‑manual session planned for later in November before final adoption steps.