200 South Hamilton Road

Gahanna, Ohio 43230

City of Gahanna

Meeting Minutes

Finance Committee

Stephen A. Renner, Chair

Merisa K. Bowers

Jamille Jones

Nancy R. McGregor

Kaylee Padova

Michael Schnetzer

Trenton I. Weaver

Jeremy A. VanMeter, Clerk of Council

Thursday, October 23, 2025

4:00 PM

City Hall, Council Chambers

CALL TO ORDER:

Councilmember Stephen A. Renner, Chair, called the meeting to order at

4:04 p.m. The agenda was published on October 21, 2025. All members were

present for the meeting. There were no additions or corrections to the agenda.

WORKSHOP:

2025-0212

FY 2026 Budget Presentation 10.23.2025

Introductory Remarks

Chairman Renner opened the budget workshop and explained that the

Council wanted to try a new approach for the upcoming budget season. He

stated that the afternoon’s agenda would cover the all-funds summary and

the 2026 capital projects. After asking if any colleagues had questions or

comments and receiving none, he invited the administration to begin its

presentation.

Mayor Jadwin began by acknowledging that the day’s budget workshop

marked a departure from the City of Gahanna’s previous approach. She

expressed appreciation for the collaboration between Council and the

administration. Mayor Jadwin recalled that early in 2025, the group had

discussed ways to make the process more efficient and easier for residents

to understand, while also managing the time demands that come with

in-depth budget discussions. She explained that the workshop format aimed

to streamline discussions to allow for detailed, transparent discussions while

making the process easier for everyone to follow.

Mayor Jadwin stated that the presentation represented her administration’s

2026 budget request. The proposed budget reflected the City of Gahanna’s

continued strong economic growth and included funding requests to support

smart and sustainable development. She noted that the administration began

its budget process in June of 2025 and emphasized the significant time

commitment involved. Over the past five months, June through October 2025,

Director Bury, her finance team, department heads, and the executive

leadership team devoted extensive time and effort to assembling the budget.

She said this process included dozens of meetings, ranging from one-on-one

discussions with department heads to larger group sessions involving

Director Bury’s team and executive staff. During those meetings, participants

reviewed staffing and program requests, discussed and evaluated proposals,

and made revisions as needed. The administration examined both the

immediate impacts for 2026 and long-term effects over a five-year outlook,

considering how operational and programming decisions would shape the

city’s future. Mayor Jadwin noted that, as Director Bury would soon discuss,

the city’s economic success was expected to continue into 2026, with growth

projected to increase the income tax base through 2030. She stated that the

coming year would bring continued investments in aging infrastructure,

necessary upgrades, and expanded services. She highlighted two major

initiatives: the new Gahanna Civic Center and the implementation of the

strategic plan, “Our Gahanna,” which would align with the city’s Capital

Improvement Plan and other long-range goals to fulfill the community’s vision

for the city’s future. Mayor Jadwin emphasized the administration’s focus on

using public funds wisely, strategically, and sustainably for Gahanna’s

long-term success.

Before turning the presentation over to Director Bury and the senior directors,

Mayor Jadwin expressed her gratitude to Director Bury, Senior Deputy

Director Cory Wybensinger, Senior Director Schultz, Senior Director Vollmer,

and the department heads in attendance. She commended their dedication,

professionalism, and hard work in developing the budget and praised the care

and commitment they demonstrated throughout the process. She then turned

the meeting over to Director Bury and the senior directors to continue the

presentation.

Meeting Outline & Budget Assumptions

Miranda Vollmer, Senior Director of Administrative Services, began the

presentation by reviewing the schedule and agenda for the workshop. She

explained that the group would first cover the budget calendar, followed by

Director Bury, who would discuss overall budget assumptions, impacts on

fund balances, revenues, and expenditures. Vollmer stated that she would

then present staffing requests, and Senior Director Schultz would conclude

with a discussion of the 2026 capital budget request. Senior Director Vollmer

referred to a schedule she distributed earlier in the day, which included a few

corrections. After consulting with Chairman Renner, she explained that the

administration divided the operations departments into two sessions

scheduled for November 17, 2025, and November 21, 2025. On those dates,

department directors would each provide a brief, one-slide presentation

outlining their 2026 priorities and explaining how those priorities informed their

budget requests. Vollmer added that the directors would answer questions

from Council and address any additional inquiries that arose during the

meetings. She then turned the presentation over to Director of Finance Joann

Bury.

Director Bury began by outlining the overall budget assumptions and the

primary factors driving the 2026 budget request. She stated that, despite

slowdowns with the Intel mega project, both Central Ohio and the City of

Gahanna continued to experience economic growth, which was expected to

persist throughout the next five years. She noted that no changes were

planned for service levels in 2026 and that the budget included funding to

begin implementing the “Our Gahanna” initiative, a ten-year strategic plan

developed through extensive public engagement and the work of the steering

committee. Bury then discussed health and prescription insurance coverage.

She explained that over several years, the city government introduced various

programs to contain healthcare costs for staff. In 2024, the administration

began a complete overhaul of insurance benefits to control expenses while

improving the experience for employees and those responsible for plan

administration. The city engaged NFP as its insurance broker following an

extensive request for proposal (RFP) process. NFP analyzed the city’s

current plans and presented four potential options: remaining with the existing

healthcare consortium, joining another consortium, adopting a fully funded

traditional plan, or becoming a self-insured entity. After extensive research,

NFP determined that the city had a sufficient number of employees to move

to a self-insured model. This transition would occur without disrupting

employee coverage or increasing employee premiums, and it was expected

to save the city more than one million dollars. Bury explained that she would

later discuss the funding structure and mechanisms supporting this

arrangement.

Director Bury also highlighted a funding request in the 2026 budget related to

the move to the new Civic Center. The relocation of City Hall, the Police

Department, and the Senior Center represented a significant undertaking.

Bury stated that the administration intended to manage the process

responsibly and efficiently while incorporating change management strategies

to help employees adjust to the transition. Bury concluded by addressing

continued utility cost increases from the City of Columbus, noting that such

increases occurred annually and were expected to continue into 2026. She

explained that this represented the largest portion of the proprietary funds

request, as it directly affected contracted services and rate setting. She

stated that the administration intentionally planned to use unreserved utility

fund balances to smooth rate increases over multiple years, avoiding a large

single-year increase.

Budget Request Impact on Fund Balance

Director Bury continued the presentation by discussing the fund balance

impact for 2026. She explained that the fund balance impact assumed every

dollar budgeted and received would also be expended, though she noted that

actual results would vary. Based on current information, she outlined the

city’s expected financial position for 2026. Bury stated that the General Fund

would not use any unreserved balances and would instead show a small

return of approximately $47,000. She referred to the enterprise funds section,

noting that the administration planned to use portions of the unreserved fund

balance to help smooth necessary rate increases for services. She then

addressed the newly established self-insurance internal service fund. She

explained that revenue for this fund came from premiums paid by both

employees and the City of Gahanna for insurance coverage. These

premiums, classified as a fringe benefit, were included in salaries and

benefits across all city funds. Bury clarified that while premium payments and

the cost of coverage were closely related, they served different purposes. The

self-insurance fund operated similarly to a third-party insurance provider,

except that the city managed the process internally. She stated that this

structure accounted for the increase in contract services within the internal

service fund, which covered claims, stop-loss insurance, and administrative

expenses.

Director Bury added that state law required the city to build a reserve for

“incurred but not reported” claims (IBNR) under Ohio Revised Code Section

9.833, which also authorized the establishment of the self-insurance fund.

She explained that the NFP actuarial team determined three target levels for

the reserve: a conservative (high-end), a moderate (mid-range), and an

aggressive (low-end) estimate.

Councilmember McGregor stated that she did not have in front of her the

document that was projected on the large screens and found it difficult to

follow along because she could not see the material clearly. Director Bury

acknowledged her concern and stated that she would send the document

after the meeting. McGregor replied that it would be more helpful to have it

during the presentation since Director Bury was referencing specific details

she could not easily view. Mayor Jadwin asked that the document be emailed

to Council. President Bowers asked if the material being discussed was part

of the “All Funds Summary” that Senior Director Vollmer previously emailed.

Chairman Renner asked if it was page two of the All Funds Summary PDF.

Director Bury clarified that at that point in the presentation, the focus was only

on the line representing the newly established self-insurance fund. A printed

copy of the PDF that Bury displayed was distributed to Council during the

meeting.

President Bowers asked Bury to repeat her explanation of the reserve tiers.

Bury reiterated that NFP provided three target levels for the required reserve:

an aggressive (low-end) target of $922,000, a moderate (mid-range) level,

and a conservative (high-end) target of $997,000. She stated that the city

expected to end 2026 with approximately $1.1 million in reserve, exceeding

the highest recommended level. She confirmed that this amount would

adequately fund claims and expenses while maintaining compliance with the

Ohio Revised Code.

Senior Director Vollmer then explained the purpose of maintaining the

reserve. She stated that if claims exceeded the amount of premiums

collected in a given month, the reserve would cover the additional costs.

Because the city expected to exceed the NFP reserve estimate, it would be

able to use the excess reserve to offset premium increases for employees

and the city in the event of a catastrophic loss or high-claim year, such as

might occur in 2025. She noted that the current consortium the city

participated in would face a 28% increase next year, and maintaining an

appropriate reserve would help avoid such spikes. Vollmer emphasized the

importance of sustaining the reserve at the level calculated by NFP, which

reviewed the reserve annually as part of its consulting services to ensure that

funds remained intact and available for use if a catastrophic year occurred.

General Fund Analysis - Unassigned Fund Balance

Director Bury focused on the General Fund after reviewing the impact across

all funds. She discussed how the budget aligned with city policy and how the

emergency reserve was set. Bury explained that as operational

appropriations increased, the emergency reserve also increased. She stated

that 25 percent of operating expenditures resulted in a rounded reserve of $10

million, which represented a $900,000 increase compared to 2025. She

further explained that the unreserved and unassigned fund balance was

estimated to cover slightly more than six months of operations, which was

three times the minimum two-month requirement established by policy. In

dollar terms, she noted that this equaled $13.7 million more than the required

two months of operating funds.

City Revenue - Governmental Funds & Enterprise Funds

Director Bury provided an overview of revenue for the governmental funds.

She pointed out that the “other income” category included transfers totaling

approximately $6.9 million. After removing that amount, she explained that the

two largest income sources were income taxes and real estate taxes,

including payments in lieu of taxes. Bury stated that approximately 72 percent

of governmental fund revenue came from tax revenues or payments in lieu of

taxes. She contrasted this with the enterprise funds, which included the

internal service funds and were funded through charges to end users. For the

internal service funds, she clarified that the end users were city employees

and the city itself, with the largest portion coming from the newly established

self-insurance fund. She noted that 94 percent of enterprise fund revenue

came from charges for services.

Expenditures - All Funds

Director Bury reviewed the breakdown of proposed expenditures. She stated

that the analysis excluded transfers between funds and that the

administration was requesting approximately $107 million in appropriations.

Bury explained that 76 percent of the budget was allocated to operations, 6

percent to debt service, and 18 percent to capital. She noted that this

represented a healthy balance, showing that the city was not overly burdened

by debt and was investing appropriately in its capital needs. She further

explained that when examining expenditures by type, the majority of spending

went toward salaries, benefits, and contract services, which together

accounted for approximately 66 to 67 percent of the total budget. Bury stated

that, as a service organization, it was expected that these categories would

represent the largest portion of the budget request.

All Funds Revenue Change

Director Bury described the revenue projections across all funds. She stated

that the city expected an overall increase of approximately 7 percent, or $7.4

million. The largest portion of that increase came from charges for services,

followed by income tax. Bury explained that charges for services included

$4.5 million in administrative charges related to the establishment of the

self-insurance program. The remainder reflected anticipated increases in

utility service revenues totaling about $2.9 million. She noted that the utility

rate increases were preliminary and that the Public Service Department

would bring forward rate recommendations later in the year for the 2026

budget. She added that adjustments would be made if necessary. Bury

addressed the difference between the 4 percent income tax increase noted

throughout the budget document and the 12 percent increase shown in the

accompanying chart. She explained that the chart reflected actual collections,

which were coming in higher than projected for 2025. The administration had

not adjusted the current budget because it did not plan to use the excess

2025 revenues. However, she based the 2026 income tax projection on actual

collections to provide a more accurate estimate, resulting in a 4 percent

increase above actual 2025 collections.

Director Bury also discussed a reduction in investment income and identified

two causes for the decline. The first was a decrease in interest rates, which

began in September 2025, with a 25-basis-point reduction. She stated that

one or two additional reductions were expected before the end of the year and

that rates were projected to continue declining before stabilizing at around 3

percent by 2030. The second reason for the decrease involved the use of

bond proceeds. Bury explained that while the city held bond proceeds

awaiting expenditure on construction, those funds generated investment

income. As the city spent the proceeds on project costs, investment income

declined because the balance of invested funds decreased. She stated that

no investment income related to the bond proceeds would remain after 2026

because the project was scheduled for completion at that time, and all bond

proceeds would be fully spent.

All Funds Expenditure Change

Director Bury shifted to planned expenditures across all funds. She stated

that total expenditures showed a decrease of approximately $4.6 million, or 4

percent. The largest portion of that decrease occurred in capital outlay,

consistent with the city’s Capital Improvement Plan. Bury explained that the

increase in salaries and benefits reflected the addition of staff positions,

which Senior Director Vollmer and Senior Director Schultz would discuss

later in the meeting. She added that planned salary increases for 2026 also

contributed to the rise in personnel costs. The police and communication

technician contracts already included a negotiated 4.5 percent increase for

2026. The steelworker contract was set to expire at the end of the current

year, and the budget included a 4 percent placeholder pending the outcome of

those negotiations. Bury stated that unclassified employees who reached or

surpassed the midpoint, or step five, of the salary ordinance also had a 4

percent placeholder increase included in the budget, pending approval of the

unclassified salary ordinance later in the year.

Director Bury then reviewed contract services, which showed an overall

increase of 3 percent. However, she clarified that the 2025 budget included a

one-time $5 million expenditure to the Community Improvement Corporation

(CIC). When excluding that item, the true increase in contract services

equaled approximately $6.2 million, or 18 percent. Bury explained that the

largest contributor to this increase was the implementation of the

self-insurance program, with costs for claims, stop-loss coverage, and

associated administrative expenses estimated at $3.3 million, as determined

by the NFP actuarial team. Another major factor was the projected increase in

utility service costs from the City of Columbus. Based on preliminary data,

Columbus planned a 10 percent increase for water and sewer service

contracts, resulting in an additional $1.8 million in contract service costs.

General Fund Revenue & Expenditures

Director Bury focused on the General Fund and its related activity. She

reported that income taxes remained the main driver of revenue growth,

accounting for a $2 million, or 5 percent, increase. She noted a $500,000

decrease in investment income, as previously discussed, due to expected

continued reductions in interest rates. Bury stated that property tax revenue

decreased based on actual collections to date for 2025. She explained that

the county auditor’s estimates for 2025 would not be met, so she adjusted the

projection for the upcoming year downward to better reflect actual

performance. She also highlighted a decrease in “other revenue,” which

resulted from a one-time payment received from the healthcare consortium in

2025 for excess reserves. She clarified that the city would no longer receive

such payments since it exited the consortium and would now manage its own

reserves.

Director Bury then discussed General Fund expenditures, which showed a

$1.8 million, or 4 percent, reduction. However, this amount included a

one-time $5 million allocation to the Community Improvement Corporation

(CIC). When excluding that amount, expenditures reflected an actual $3.2

million increase, or approximately 8.5 percent. She stated that salaries,

benefits, and contract services continued to drive the increases. Senior

Director Vollmer would later discuss the staffing requests in greater detail.

Bury explained that the increase in contract services included several

one-time initiatives, such as the relocation to the new Civic Center and the

beginning of the implementation of “Our Gahanna,” totaling approximately

$530,000. The remaining increases reflected costs associated with the

expansion of the Flock camera system for public safety and ongoing

operational cost increases for public safety, parks and recreation, financial

services, and IT functions. She noted that these cost increases were

expected to continue over the next five years. She presented a chart showing

the breakdown of the 2026 General Fund appropriation request by activity or

purpose. The majority of appropriations supported public safety, followed by

finance-related activities, which included citywide items such as risk and

liability insurance, the public health contract, and implementation of “Our

Gahanna.” Parks and Recreation followed, along with Public Service. Bury

stated that these allocations aligned with the services most valued by the

community.

Income Tax Projection Assumptions

Director Bury provided a detailed discussion of income tax projections. She

explained that the projection assumed most businesses would provide a 3

percent wage increase for their employees. She stated that Ortho One was

expected to be fully staffed by the end of the year, if not already, and that the

projection reflected continued economic growth. She noted a small

contraction in estimated growth, which she attributed to a 1 percent

adjustment based on current trends, followed by a gradual decline projected

between 2028 and 2030. She also confirmed that collections to date were

factored into the projection. Bury reviewed the numbers supporting the

projection for the General Fund. She stated that the city expected to end 2025

with approximately $27.5 million in income tax revenue, which represented

about $1.8 billion in wages and net profits. She estimated a 3 percent wage

increase that would add $55 million, along with $23.5 million in net new

growth. She explained that the city expected total wages and net profits to

increase by about $78.5 million, resulting in $825,000 in retention income tax

revenue and $352,000 in new growth, for a total income tax increase of

approximately $1.2 million in the General Fund.

Director Bury then discussed how wage growth correlated directly with

income tax generation. She noted that 2025 reflected a 13 percent increase,

which she attributed partly to an anomaly in net profits. She explained that net

profits accounted for the additional 8 percent increase observed and that no

single business or industry appeared to be driving the spike. She stated that

many factors affecting net profit taxes were beyond the city’s control,

including each business’s pricing policies, operational decisions, capital

investments, and the ability to carry forward net operating losses for up to five

years. She emphasized that withholding taxes more accurately reflected the

city’s true economic growth. Withholding taxes increased by approximately

5.4 percent, which aligned closely with the 5 percent growth projected for

2025. Considering these factors, she stated that the city based its forecast on

a 4 percent income tax increase, followed by a gradual decline in growth rates

to 3 percent, 2 percent, and ultimately 1 percent by 2030.

Director Bury concluded this part of the discussion by reviewing the projected

five-year impact on the General Fund. She stated that the financial outlook

appeared stable and well balanced, with no spikes anticipated in either

expenditures or revenues. She noted that the city did not expect to use

unreserved General Fund balances or reduce expenditures until 2029. While

acknowledging that actual results might vary, she emphasized that current

projections showed the General Fund to be balanced for the next five years.

Special & Capital Revenue

Director Bury highlighted the special revenue and capital improvement funds.

She stated that income tax results for these funds were consistent with the

trends seen in other funds. She noted a change in allocation among the three

special revenue funds based on the 2026 operating request but reported no

other significant changes. Bury explained that investment income for the

capital improvement fund decreased because the city was spending down

bond proceeds. She also noted that transfers into the capital improvement

fund in 2025 for the Civic Center project would not be required in 2026. She

then reviewed the special revenue and capital expenditures planned for 2026,

noting a decrease in capital outlay for the capital improvement fund in

alignment with the city’s Capital Improvement Plan. In the Parks and

Recreation Fund, she stated that the primary driver of increased salaries and

benefits was seasonal staffing. She explained that in previous years, budget

estimates had assumed weather delays and cancellations, but those had not

occurred. The 2026 budget more accurately aligned seasonal staffing costs

with recent historical trends. Bury stated that the increase in contract

services for the Parks and Recreation Department reflected funding to

evaluate the feasibility of providing a shuttle service for the Senior Center. She

also discussed the Public Safety Fund, noting that a reduction occurred due

to several factors. In 2025, the city funded four School Resource Officers and

one Community Liaison Officer for a full year. For 2026, the Community

Liaison Officer position was moved out of the fund, and an additional School

Resource Officer was requested, but only budgeted for half of the year. This

adjustment resulted in a reduction because a full-year position was replaced

with a half-year allocation. Bury added that the city contracted for a mental

health clinician in 2025 but determined that the position should become a city

employee. This change reduced contract services within the Public Safety

Fund and increased the General Fund to support the hiring of a Mental Health

Liaison beginning in 2026.

Senior Director Vollmer stated that detailed written information was available

in the All Funds Summary distributed on Wednesday. She noted that the

chart handed out midway through the meeting, as well as similar data, could

be found on page two of that summary. Vollmer confirmed that, according to

the agreed-upon schedule, the remainder of the budget book would be

delivered on October 31, 2025. She explained that the completed document

would include all remaining sections and financial charts.

2026 Staffing Request

Senior Director Vollmer then reviewed the 2026 budget staffing request. She

explained that the color coding in the document identified reclassifications and

new positions. Gray indicated reclassifications, meaning existing employees

who would move from part-time to full-time or to a different position. Gold

indicated new positions. She stated that the chart was ranked by priority level,

divided between priority one and priority two requests, and listed

alphabetically within each category. The order did not represent the order of

request. Vollmer stated that the 2026 budget, as Director Bury noted, included

funding for full-time, part-time, and seasonal positions. She explained that the

staffing requests were based on the findings of the staffing study completed

in 2024 and designed to support efficient city operations. She emphasized

that these positions represented a high priority to ensure continued

excellence in government and to enhance city services for residents.

Department of Information Technology: Senior Director Vollmer reminded

Council that she previously discussed the Network Analyst position earlier in

the year. She reported that a candidate accepted an offer for that position,

and the background check was currently in progress. Hiring the candidate

before 2026 did not require a supplemental appropriation because salary

savings were available to cover the cost. She stated that the background

check was expected to take about four weeks and that the employee would

begin work in November, 2025. Vollmer also discussed a request for a

Geographic Information System (GIS) analyst at a priority two level. She

explained that Director Carter provided detailed justification for the position.

The GIS analyst would enhance data quality, ensure reliability and scalability,

expand internal use through dashboards and mobile data tools, and provide

staff training. She stated that this position would especially benefit the

Departments of Public Safety, Parks and Recreation, Engineering, and Public

Service by supporting integration with city software systems, including

permitting and asset management. The city currently had one GIS

Administrator, and the requested Analyst position represented a lower-level

support role beneath that Administrator.

Department of Parks and Recreation: Vollmer noted that the slide reflected

only the Recreation Division since there were no requests for the Parks

Division or Administration Division. She explained that the gray items

represented reclassifications and the gold items represented new positions.

At a priority one level, the department requested the reclassification of the

Administrative Assistant at the Senior Center from part-time to full-time to

provide administrative support for expanded senior services at the new Civic

Center. Also at a priority one level, the department requested reclassifying a

Recreation Coordinator I position, currently part-time, to a full-time Recreation

Coordinator II. This position would assist with expanded programming as new

indoor spaces became available and would oversee adult health and wellness

programs as well as safety training for more than 200 seasonal employees.

The department also requested two new part-time Recreation Coordinator I

positions for the senior and adult programs, one at a priority one level and one

at a priority two level. These positions would support increased registration

volume and ensure coverage and assistance for the Senior Center and new

event spaces. Vollmer noted that new event and building policies would

require a city staff member to be present in the facilities to ensure safety and

assist residents.

Department of Public Safety: Vollmer stated that the department requested a

Management Analyst I position for records at a priority one level, which was

recommended in the staffing study. The position would assist with

management of the new Computer-Aided Dispatch/Records Management

System (CAD/RMS), support other police systems, and handle an increasing

number of complex public records requests. The department also requested

a priority one School Resource Officer (SRO) position, which was

recommended in the staffing study. Vollmer explained that the request

reflected population growth within the school district, the opening of a new

high school, and the need for a relief factor within the SRO program. Many of

the city’s experienced officers served as school resource officers and held

large leave balances, so the additional position would ensure continued

coverage in the schools when officers took leave. At a priority two level, the

department requested an Administrative Assistant position to support

administrative duties related to Commission on Accreditation for Law

Enforcement Agencies, Inc (CALEA) accreditation, technology changes, and

expanded community programs through the community liaison officers and

the mental health liaison. The position would manage personnel files as

required by the collective bargaining agreement, assist with mandatory

training and audit records, track performance metrics associated with policing

standards and “Our Gahanna,” and process onboarding paperwork for new

employees.

Department of Public Service: Vollmer reminded Council that she discussed

the Maintenance Worker I position for facilities earlier in the fall. The position,

identified as a priority one and recommended in the staffing study, would

handle daily cleaning, general repairs, and building maintenance at the new

Civic Center, eliminating the need for an outside service contract. She stated

that the position was currently posted, and the department was proceeding

through the Civil Service process. The department also requested two

reclassifications, allowing current employees to apply for promotion. The first

was for a Fleet Foreman position at a priority two level. This position would

serve as a lead mechanic, provide leadership to other mechanics, and assist

with procurement, fuel management cards, auctions, and vehicle

registrations. Vollmer reminded Council that during a previous budget cycle,

the department added fleet positions in anticipation of retirements, all of which

occurred. She noted that with those retirements complete, including Mr.

Martin’s retirement scheduled for the following week, staffing in fleet would

return from five positions to four. The second reclassification request was for

a Public Service Manager at a priority two level. Vollmer explained that this

position would oversee the fleet, streets, and utilities divisions to support their

expanding scope of services and long-term strategic planning. The change

would move the Streets Division and Utilities Division under one

superintendent, aligning all maintenance workers under a unified structure.

She stated that this reorganization would improve operational efficiency and

project coordination, allowing the department to manage work more

effectively under the collective bargaining agreement and complete a wider

range of projects as a single division.

2026 Capital Request

Senior Director of Operations Kevin Schultz addressed Council and provided

an overview of the 2026 Capital Budget. He explained that most of the

material presented was shared during the Committee of the Whole meeting

on September 22, 2025, when the annual update to the Capital Improvement

Plan (CIP) was discussed. Schultz stated that he was working from an

updated version of the one-page summary previously distributed, noting that

only minor modifications were made since that meeting. He indicated that he

would give an overview by category and highlight changes rather than

conduct a detailed review. Schultz began with a funding summary. He

explained that several funds would be used to support 2026 capital projects,

including the Capital Improvement Fund, multiple Tax Increment Financing

(TIF) districts, the Law Enforcement Education Fund, and proprietary funds

for stormwater and sanitary systems. He reported that the total request for

2026 was just under $19.5 million. He stated that the indicated slide

summarized all project requests, which were organized by category within

the CIP: transportation and mobility, utility systems, parks and recreation, city

facilities, fleet, and information and technology (IT) infrastructure. He noted

that the red brackets in the accompanying chart indicated where project totals

were combined into one figure for the pie chart. Schultz emphasized that the

2026 capital request represented a balanced distribution across project

categories. He explained that capital projects often spanned multiple years,

so the figures shown for 2026 represented only that year’s funding allocation.

He stated that the city considered future funding needs when planning

allocations, ensuring that upcoming projects, such as those planned for 2028,

could be properly funded.

Senior Director Schultz reported that the transportation and mobility section of

the CIP included seven projects totaling approximately $7.5 million. He noted

a $455,000 reduction in the asphalt overlay project after Director Komlanc

adjusted the street overlay program to support urban paving work. He also

noted a $50,000 reduction in the streetlight upgrades and maintenance line

item because pole painting would now be funded through the Public Service

Department’s operating budget instead of the CIP. Next, Schultz reviewed the

utility systems category, which included sanitary, storm, and water projects.

He stated that eight projects totaling $2.1 million were planned for 2026. He

noted that while this category included some large projects in future years,

such as the West Gahanna Utility Improvements Project, the 2026 allocation

for that project was $120,000 to cover design and preliminary work. No

changes were made to the $2.1 million request since the September 2025

presentation.

Schultz then discussed the Parks and Recreation section of the capital

budget, which included 14 projects totaling approximately $8 million. The

section was divided into four categories: play elements and surfaces, park

renovations, trails and paths, and pool infrastructure. He reported a $136,000

increase for park signage replacement due to a grant award. The grant was

recognized against the city’s capital fund until the grant funds were received.

He added that an additional $90,000 was included for the next phase of the

Aquatics Assessment and Facilities Plan. This allocation would fund site

assessment work at Gahanna Swimming Pool to evaluate geotechnical

conditions and confirm the feasibility of improvements outlined in the Aquatics

Master Plan.

Schultz reviewed the City Facilities category next. He noted that the Parks

and Service Maintenance Complex and the Strategic Land Acquisition for

development projects remained listed in the CIP for transparency, but both

would now be funded through the General Fund rather than the Capital

Improvement Fund. He explained that the $400,000 associated with these

projects covered assessment work and related expenses. He also mentioned

the Creekside Flood Mitigation and Plaza Improvements Project, noting that

while the city expected a funding request in 2026, staff were still determining

the project’s funding structure. He stated that more details would be

presented to Council in early 2026.

Schultz then discussed the Public Safety equipment category, which included

wheeled and mechanical assets. The only change since the September 2025

presentation was a $25,000 increase in the special equipment replacement

line to purchase a new mobile speed trailer. The trailer, which displayed

vehicle speeds to motorists, was part of the Police Department’s normal

equipment replacement cycle. Funding for the trailer would come from the

Enforcement and Education Fund.

Finally, Schultz addressed the IT infrastructure category. He stated that the

only 2026 IT allocation was for continued fiber optic network expansion and

redundancy. The city completed significant work in this area during the year,

including replacement of the fiber line under the I-270 bridge and network

improvements related to the 825 Tech Center Drive project. Schultz reported

that staff were in the process of replacing network equipment for that facility,

which would be fully operational when the 825 Tech Center site became

functional.

Budget Discussion Schedule & Concluding Remarks

Senior Director Vollmer reviewed the upcoming budget schedule. She stated

that the remainder of the budget book, including all appendices, would be

delivered to Council on Friday, October 31. She noted that the schedule on

the screen outlined when each department would present and when Council

could submit related questions. Vollmer acknowledged that Council would be

receiving the budget book on the same day as some presentations and

mentioned that Chief Spence and Director Becker would be available to

answer questions during their sessions. She concluded by inviting questions

or requests for clarification from Council.

Chairman Renner thanked the administration and reminded Council that,

according to the agenda, departmental presentation dates were listed

alongside their corresponding meeting dates. He asked that Councilmembers

submit their questions to him by the Thursday before each scheduled

meeting. He stated that he would compile the questions and forward them to

Clerk VanMeter.

President Bowers thanked staff for providing a clear and concise overview of

the projected 2026 revenue and expenditures. She asked how many of the

new position requests were previously presented to Council, noting that

several seemed familiar. Vollmer responded that six positions were previously

brought forward, including the Network Analyst and five Maintenance Worker I

positions for facilities. Bowers asked whether the remaining position requests

were identified in the staffing study. Vollmer confirmed that they were. She

explained that the IT and Public Safety positions were included in the staffing

study, as were staffing needs associated with the new Civic Center, which

related to the recreation positions. She also noted that the Public Service

Department requests reflected successful management of recent

retirements. She stated that the department previously had a Fleet Foreman

position, which was eliminated during staffing transitions, but the

administration now saw the need to reestablish that role to provide leadership

for new mechanics. She added that the Public Service Department also

requested a Public Service Manager position to support increased staffing in

facilities, which expanded from one employee to eight. The reclassification

would help Director Anverse distribute management responsibilities more

effectively.

President Bowers then asked a follow-up question regarding Tax Increment

Financing (TIF) funds. She noted that Senior Director Schultz identified

several TIFs included in the 2026 capital budget request but wanted to

confirm whether that list was exhaustive or if others were included elsewhere.

Schultz explained that only four TIFs had allocation requests for 2026, which

were shown in his presentation. He clarified that the other TIFs were not listed

because they did not have allocation requests for that year. Bowers asked

whether all TIFs were included in the All Funds Summary. Director Bury

confirmed that the TIFs were included in the All Funds Summary with other

funds, though they were not specifically called out. She explained that beyond

the capital allocations, the 2026 budget only included auditor and treasurer

fees, contract services, and existing revenue-sharing agreements related to

the TIFs. She noted that there were no significant fluctuations in the TIF

operating requests and that each TIF would have its own section in the full

budget book. Bowers thanked her and noted that the Council Office would be

included in the November 24, 2025, budget review.

Chairman Renner concluded the discussion by summarizing that Council

would receive the budget book on October 31, 2025, and encouraged all

members to review it carefully. He thanked staff for the thorough presentation

and emphasized the importance of reading the All Funds Summary, which he

described as the core of the City of Gahanna’s budget.

ADJOURNMENT:

With no further business before the Finance Committee, the Chair adjourned

the meeting at 5:06 p.m.