Page 38 - Mansfieldr FY20 Approved Budget

THE CITY OF MANSFIELD BUDGET PROCESS

THE CITY’S ROLES AND RESPONSIBILITIES

Every staff member plays a role in budgeting, whether in its formation, implementation, administration or
evaluation. Ultimately, of course, each department manager through the City Manager is accountable to
the City Council and citizens for the performance of departmental staff in meeting specific objectives.

Actual budget responsibility can be identified specifically as follows:

The Department Manager is responsible for preparing an estimate of remaining cost requirements for
the current fiscal year, projecting the base budget requirements for the next fiscal year and developing
other requests that change or revise the program so that it will be more effective, efficient, productive and
economical.

The Departmental Administrative Support Staff serves as a vital communication link between the
department and the budget staff. Support staff is responsible for coordinating information, checking to see
if forms are completed properly, making sure necessary supporting documentation is submitted,
monitoring the internal review process to meet timelines, gathering performance measurement
information, entering departmental budget data into the City’s financial system and serving as the
departmental troubleshooter for problems throughout the budget process.

The Strategic Plan Committee is comprised of staff from each major division of the City and is
responsible for the planning, development and presentation of the City’s modified capital and operational
strategic plan. The Strategic Plan Committee presents recommendations to the Deputy City Manager,
Budget Director and the City Manager for review.

The Deputy City Managers, Division Directors and Department Directors are responsible for
reviewing historical performance, anticipating future problems and opportunities, considering alternative
solutions and modifying and assembling their departmental data into a cohesive budget information
package. Division Directors critically evaluate all requests, prioritize, and submit a budget plan including
only those requests that support City Council priorities, City Manager work plan, administrative direction
and the departmental mission and objectives. Performance measures are evaluated to determine the
effectiveness of individual divisions and departments.

The Deputy City Managers, Assistant Finance Director and Budget Director are responsible for
preparing short and long range revenue and expenditure forecasts, gathering and evaluating performance
measures, calculating departmental projected budget targets, assisting departments, reviewing
departmental budgets with department directors or staff, collating, analyzing and summarizing
departmental requests and preparing budget review materials for the Executive Staff and City Council.

The City Manager’s and Deputy City Managers’ key role is to translate City Council goals and
objectives into recommended funding decisions.

The City Manager is responsible for reviewing the total financial and operational program, formulating a
City-wide proposed budget and proposing a budget to City Council.

The City Council is responsible for the review of the City Manager’s proposed budget, approval of the
tax rate and approval of the final budget. The City charter requires adoption of the final budget no later
than September 15 of each fiscal year.

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