Astoria Budget Committee Training & Orientation

On Tuesday, March 3, 2026, at 5:30 PM in City Hall Council Chambers, the Astoria Budget Committee convened for a training and orientation session led by Finance Director Hilary Norton and Budget Officer Scott Smigan. The committee elected a presiding officer, reviewed the budget process, and received guidance on Transient Lodging Tax (TLT) fund allocations and a planned financial software transition. No public testimony was heard, and no votes were taken on the proposed budget.

Election of Presiding Officer

• Linda Moreland was nominated by Gilbert Rammel and unanimously elected by the committee to serve as Chair for the 2026 budget cycle. She accepted the role.

Discussion Items

• Budget Process Overview: Director Norton explained Oregon’s budget law, emphasizing transparency, citizen involvement, and the requirement that the budget committee (composed equally of elected officials and citizen members) approve the budget and tax levy by June 30. She noted that the committee must hold public hearings, deliberate, and may revise the proposed budget. The city’s fiscal year runs July 1–June 30, and property tax revenue is not received until November 15, creating a cash-flow gap that requires adequate contingency reserves.
• Budget Calendar and Schedule: The committee reviewed the meeting calendar: a March 5 tourist organization work session, March 10–12 community organization and arts/culture grant subcommittee meetings, March 21 first budget committee meeting (including public hearings), and additional meetings through March 24 and into the following week if needed. The final approved budget must be presented to the City Council on June 1.
• Transient Lodging Tax (TLT) Training: Norton presented TLT background: 50% of TLT revenue goes to the Promote Astoria fund, 50% to the general fund. TLT dollars must be used per state law (ORS 320.300) for tourism promotion activities. Three grant programs exist: one general fund community organization grant, and two TLT-funded programs (tourist organizations and arts/culture). Total requests for TLT funding were $777,000, but staff recommended capping awards at $650,000 to maintain a healthy ending fund balance for resilience against economic downturns. The committee will hear presentations from tourist organizations on March 5.
• Financial Software Transition: The city is replacing its 14-year-old financial software (Springbrook) with Cassella, at a cost of approximately $140,000–$150,000 for implementation and $48,000 annual licensing (down from Springbrook’s 7% annual increases). The new system will provide customizable reports, an online payment portal for parking tickets and library fees, and improved transparency. A finance team will train in Utah, and on-site training will occur for city departments. The transition is expected to be completed by June 2026. Committee members asked about cybersecurity, online payments, and the status of the current fiscal year (Norton reported the city is on track).
• Urban Renewal Districts: Scott Smigan noted the committee will also need to approve budgets for the Astoria East and Astoria West urban renewal districts. Astoria West no longer generates revenue; Astoria East (formed in 1980) has not yet reached its maximum indebtedness. Funds are used for economic development, including housing and storefront improvements.
• Current Year Performance: Norton stated the current fiscal year is in good shape, with no major concerns. The committee discussed how unanticipated grants and budget amendments are handled: grants are not included in the budget until awarded, and then brought to council for appropriation. The committee asked about mid-year budget reviews; Norton explained there is no formal hearing process, but the new software will enable regular financial reports.

Key Outcomes

• Chair Elected: Linda Moreland elected as Budget Committee Chair for the 2026 term.
• Calendar Set: The meeting schedule for March 5, 10, 12, 21, and subsequent dates was confirmed. Subcommittee assignments will be made by the mayor.
• TLT Funding Guidance: Staff recommended limiting TLT awards to $650,000 (below the $777,000 requested) to ensure fund sustainability; the committee will discuss this further at the March 5 meeting.
• Software Transition: The committee acknowledged the progress on the Cassella financial software implementation, which is on schedule for June 2026.
• Next Steps: The committee will receive meeting packets for the March 5 tourist organization work session, including application summaries and semi-annual reports. The first official budget committee meeting with public hearings is set for March 21.