Page 40 - Mansfieldr FY20 Approved Budget

decreased staffing and changing resource allocation. Departments use the Strategic Plan to identify
additional staffing requirements and obtain appropriate salary levels for each proposed new staff member.
The Deputy City Manager, Assistant Finance Director and Budget Director review all budget data
submissions from individual departments to ensure each department has submitted accurate and concise
data.

Budget Review and Modification Phase - The Budget Director sets a budget calendar and schedules
meetings with each department/division director. Individual meetings occur with most departments at
least twice prior to budget workshops with City Council. Budget requests are reviewed and
recommendations for each department are reviewed during this phase. New staffing, operational
expenditures, revenue projections and capital requests are reviewed to determine the overall resources
available to fund departmental requests. Performance measures are reviewed to determine the overall
effectiveness of each departmental program. City Council and City Manager priorities and goals are
reviewed with individual departments to ensure that individual budgets reflect the priorities set by City
Council and the City Manager. Recommendations are then forwarded to the City Manager for review.

Adoption Phase - A proposed operational and financial plan is presented to City Council through a
schedule of budget workshops prior to public hearings. The City Staff communicates the proposed budget
to the citizens during these workshops in the form of power point presentations, handouts, cable access
recordings or a combination of these formats. Public Hearings are held and City Council adopts the tax
levy and budget consistent with the City Charter and State law.

Implementation Phase - Departments are accountable for budgetary controls throughout the fiscal year.
Expenditure patterns are examined, compared to budget plans, and corrective action is taken as necessary
during the fiscal year. The Finance team reviews the budgeted revenues, expenditures, and current
demographic, economic and financial trends monthly that may impact the City and plan strategy to ensure
the City’s financial integrity. City Council is also provided a monthly financial report disclosing the
City’s actual revenue, expenditure and fund balance performance as compared to the budget plan.

REVIEW AND APPROVAL OF THE BUDGET

The City Council considers the proposed budget and holds budget workshops and public hearings in
August and September. The budget workshops provide an opportunity for City management, directors
and the general public to offer information and recommendations to the City Council.

th
Legally, the 2019-2020 Budget must be adopted by September 15 . City Charter requires three public
readings of the budget ordinance before it is adopted by City Council. The adoption of the budget
ordinance authorizes expenditures from all funds within the City including the General, Debt Service,
st
Enterprise, Special Revenue, and Capital funds. The City’s fiscal year begins October 1 and ends
th
September 30 of each year.

IMPLEMENTATION OF THE BUDGET

Upon adoption, the staff prepares the operating budget, incorporating all changes authorized by City
Council. Each division is advised of the approved budget for their departments.

40