Page 4 - Mansfield 2019 Operating Budget

TABLE OF CONTENTS

INTRODUCTION
How to Read This Document ................................................................................................... 5
Mansfield at a Glance ......................................................................................................... 6-11
Distinguished Budget Award ................................................................................................. 12
Credits .................................................................................................................................... 13
Organization Chart ................................................................................................................. 14

BUDGET MESSAGE
Budget Message ................................................................................................................ 15-28
Fund/Department Matrix ....................................................................................................... 20
Management’s Goals ............................................................................................................. 28
Summary of Full-Time Equivalent Positions .................................................................... 29-32
Budget Phases ........................................................................................................................ 34
Budget Calendar ................................................................................................................ 35-36
Budget Process ................................................................................................................. 37-40
Basis of Budgeting ............................................................................................................ 41-44
Financial Policies .............................................................................................................. 44-48

LONG-TERM FINANCIAL PLAN
City of Mansfield Strategic Plan ....................................................................................... 49-74
Assumptions ...................................................................................................................... 65-69
Summary of Projects ......................................................................................................... 70-74

MAJOR REVENUES ......................................................................................................... 75-82

GOALS AND OBJECTIVES
Goals and Objectives Statement ............................................................................................ 83
Annual Service Program Goals and Objectives ................................................................ 84-89

BUDGET SUMMARY
Business Matrix ..................................................................................................................... 91
Combined Budget Summary .................................................................................................. 92
General Fund Summaries and Revenue Sources .............................................................. 93-99
Utility Fund Summaries and Schedules ........................................................................ 100-103
Law Enforcement Center Summaries and Schedules ................................................... 104-105
Drainage and Environmental Services Fund Summaries .............................................. 106-107
Special Revenue Fund Summaries ................................................................................ 108-112
Capital Projects Funds .................................................................................................. 113-119

DEBT SERVICE FUNDS
Definition of Debt Service Fund .......................................................................................... 121
Debt Policy.................................................................................................................... 122-127
Computation of Legal Debt Margin ..................................................................................... 127
General Obligation Debt Summaries ................................................................................... 128
Water & Sewer Debt Summaries ......................................................................................... 129
MPFDC Debt Service Summaries ....................................................................................... 130
MEDC Debt Service Summaries ......................................................................................... 131
Drainage and Environmental Services Debt Summaries ..................................................... 132