LEWISTON – Councilors began their budget review Tuesday talking accounting philosophy.

City staffers will try to show councilors how the Public Works Department spends money by task – snow plowing or street sweeping, for example. The city tracks spending by category, including by employee and equipment costs.

“But I think it could be very useful to see it the other way, and compare it to the private sector,” Councilor Tom Peters said. “It could actually show us how our costs compare, if they are truly reasonable.”

City Administrator Jim Bennett presented a more detailed, department-by-department review of his proposed fiscal year 2008-09 budget Tuesday. It calls for a city spending increase of $2,166,819 in fiscal 2009, compared to this year’s budget. That would mean a property tax increase of $84 on the average Lewiston home.

Councilors will need to reduce the budget by $1.61 million – or find other revenues – to keep property taxes from increasing.

Bennett said public works staffers will do what they can to give councilors a cost-accounting budget. It won’t be perfect, because the city has not been using that method to track costs.

“But we can check job tickets,” Bennett said. “That should tell us what we need to know. It should be in the ball park.”

Councilors also took public comments on the budget. Bette Swett-Thibeault, co-chairwoman of the Citizens Commission on Lewiston-Auburn Cooperation, urged them to take efforts to consolidate services seriously.

“As you go through this process, I urge you to ask yourself what could have happen, what you might have saved, if you had shared more services with Auburn,” she said.

A second public hearing on the budget is scheduled for May 20.

Councilors will continue their budget review Thursday when they meet with the School Committee at 7 p.m. in the Dingley Building, 36 Oak St.

They are scheduled to tour city properties – including Bates Mill building No. 5 and the public works shops – beginning at 8:30 a.m. Saturday.