Hastings City Council Regular Meeting – March 23, 2026

The Hastings City Council held its regular meeting on Monday, March 23, 2026, at 6:00 PM at the Hastings Municipal Airport. Mayor Beckby presided over the meeting with all eight council members present (Steve Huntley, Michael Anderson, Brian Hoffman, Larry Consbruck, Brad Consbruck, Matt Fong, Marc Rowan, Maggie Esch). Councilmember Rowan announced that the Hastings Museum has received preliminary word of approval for re-accreditation from the American Alliance of Museums.

Consent Calendar

• Approved the minutes of the Council Meeting of March 9, 2026, and the Worksession of February 28, 2026.
• Approved claims and payroll except the claim of Vaughan's Printing.
• Approved the request of Do the Brew/Prairie Loft to utilize city property for the Downtown Do the Brew on April 25, 2026 (insurance pending).
• Approved the Prairie Loft Center’s request for a Special Designated Liquor License for a craft beer festival and tasting event on April 25, 2026, at the City Auditorium, Auditorium Park, and 4th Street right-of-way.
• Approved the Nebraska Chapter of the Antique Airplane Association’s request to use city property for the Last Saturday Monthly Burger Cookout from March 28, 2026, through October 31, 2026, at the Hastings Municipal Airport.
• Approved four invoices and corresponding drawdown requests from the South Central Economic Development District for Community Development Block Grant projects (totaling $16,500.00 across invoice Nos. 2060, 2062, 2063, 2064, and 2065).
• Approved the Nebraska Low Income Home Energy Assistance Program (LIHEAP) Home Energy Utility Provider Agreement.
• Approved a Quitclaim Deed from the City of Hastings to the Community Redevelopment Authority for property near "F" Street and Lexington Avenue.
• The consent agenda passed unanimously (8 ayes, 0 nays).

Public Comments & Testimony

• Willis Hunt (resident of 616 Madden Road, Hastings) addressed the Council regarding the upcoming financial audit. He praised the thoroughness of the audit and noted that nearly $5 million has already been spent on the Highway 6 East project (primarily utility replacement, not street widening). He expressed that the city has performed well financially, especially in utilities, and suggested that the audit would be better discussed in a work session where he and others could ask specific questions. He thanked the Council for the opportunity to speak.

Discussion Items

• Approval of Vaughan's Printing Claim: A motion to approve the claim of Vaughan's Printing in the amount of $107.50 was made by Councilmember Huntley and seconded by Councilmember Fong. The minutes record 7 ayes (Huntley, Anderson, Brad Consbruck, Larry Consbruck, Rowan, Hoffman, Fong) with Maggie Esch not listed, while the meeting transcript indicates 7 ayes and 1 abstention. No nays were recorded. The claim was approved.

• Financial Audit Presentation for Fiscal Year Ending September 30, 2025:

  • Marcy Luth of AMGL, P.C. (the city’s auditor for the past nine years) presented the audit, focusing on a 12-ratio benchmarking summary comparing Hastings to a dozen peer Nebraska communities (including Fremont, Columbus, Norfolk, Scottsbluff, North Platte, Kearney).
  • Key financial indicators:
    • Valuation and sales tax per capita are lower than peers, requiring a slightly higher property tax levy to generate equivalent revenue. Property tax per capita is in line with peers, while state municipal equalization dollars are higher due to lower valuation and tax ask.
    • Unassigned fund balance as a percentage of general fund expenditures has historically exceeded the 30% benchmark but has been declining due to deficit spending ($2 million operating deficit plus $2.7 million in capital) and use of reserves. The city still meets the benchmark but is an area to watch.
    • Street fund cash stands at approximately 21 months (benchmark ≈12 months), but upcoming projects may reduce that.
    • The property tax levy rate decreased from 0.42 to 0.39 (prior year).
    • Capital asset depreciation: governmental assets are 45% depreciated, utilities 40% (benchmark <35% signals upcoming large capital needs). The city has invested significantly, with additions exceeding depreciation by $8 million (governmental) and $12 million (utilities) in FY2025.
    • Utility operating ratios: electricity ≈5% of revenue (improved but below 15% target), gas slightly below 15%, water meets the 15% target, pollution control slightly below 15%. The utility operating income target of 15% is intended to build reserves for future system replacement.
    • General obligation debt capacity is excellent (0.16% of valuation, benchmark <3%).
    • Combined unrestricted cash and assigned-for-budgetary-stabilization ($9.3 million + $7.7 million = $17 million) is close to the $19 million benchmark for governmental funds. Unrestricted cash declined significantly from the prior year.
    • Utility cash: $50 million, up $2 million from the prior year, against a benchmark of $86 million (distorted by large construction-in-progress).
  • Luth reported that the city received an unmodified (clean) opinion on the audit.
  • Councilmember Rowan inquired about Tax Increment Financing (TIF) projects; Luth stated the city has many projects but not excessive, likely comparable to peers. City Administrator Mark Funkey noted that TIF projects represent about 3% of total taxable valuation, below the statewide average of approximately 4% (and below Grand Island’s 8%).
  • Councilmember Anderson asked about excess pension funding (pre-1984 public safety pension) – an actuarial surplus recognized as an asset.
  • Councilmember Rowan asked about fraud detection; Luth confirmed the audit is not designed to detect fraud but if irregularities appear, they are reported. She noted that she has encountered fraud in other audits, varying per year.
  • Discussion also covered the employee health insurance fund (internal service fund with a -32% ratio due to draws to other funds), sales tax receivable ($1,217,720 at year-end), and the transition from a Payment in Lieu of Taxes (PILOT) to a utility dividend. City Administrator Funkey was directed to investigate whether sales tax should be charged on the utility dividend.
  • Marcy Luth encouraged the Council to maintain oversight and ask questions, a standard recommendation she gives to all cities.
  • The audit is available on the city website.

Key Outcomes

• Consent agenda passed unanimously (8‑0).
• Vaughan's Printing claim of $107.50 approved (minutes show 7 ayes, transcript indicates 1 abstention; no nays).
• The Financial Audit for the year ending September 30, 2025, was presented and received by the Council.
• City Administrator Mark Funkey will research and report back on the sales‑tax status of the utility dividend.
• The meeting adjourned at 6:40 PM.