Boerne budget kickoff: 0-based budgeting, equipment fund and a planned park shape fiscal year timeline

City budget staff outlined the 2026 budget development approach at the council's Feb. 10 workshop, emphasizing strategic alignment, transparency and a 0-based budgeting start point for departmental requests.

Director Buckalew told the council the city follows a strategy map and a rolling 10-year plan, and that the budget must meet statutory and charter requirements for a balanced budget and prudent fund balance. "All the instructions have to be justified at the point of 0," Buckalew said, explaining the city will start departmental baselines at a 0% increase and require explicit justification for recurring or new requests.

Key items flagged for this budget cycle include an equipment replacement fund to smooth eventual capital costs, possible debt issuances tied to the Adler Road project and large gas and stormwater utility capital needs, consideration of changing employer contribution options to the Texas Municipal Retirement System (7% vs. 8%), and operational costs tied to opening a planned Northside Community Park.

Timeline: Buckalew said staff began planning in January, will pursue departmental development in March–April, hold prioritization and ranking in May, and present monthly updates starting in June. The legally mandated adoption steps fall in late summer with a planned adoption on Sept. 8.

Public engagement: Buckalew said an employee engagement survey is budgeted for this year and a citizen survey will be budgeted next year; he also encouraged council one-on-one check-ins to help compare budgets year to year and to clarify priorities before formal proposals.

Provenance: the budget presentation and follow-up council discussion occurred Feb. 10 (transcript SEG 861–SEG 1213).