Page 2 - Manfield FY21 Budget

Table of Contents

INTRODUCTION

How to Read This Document 3 General Obligation Debt Schedule 124
Distinguished Budget Award 4 MPFDC Debt Service Schedule 125
Mansfield at a Glance 5-10 MEDC Debt Service Schedule 125
Property Tax Information 11 Water & Sewer Debt Schedule 126
Environmental Services Debt Schedule 126
BUDGET MESSAGE
GENERAL FUND
Budget Message 13-29
Fund/Department Matrix 23 Definition of General Fund 127
City Staff Full-Time Equivalent Positions 24-26 General Government Division 128-140
Organization Chart 27 Business Services Division 141-156
Management’s Goals 29 Police Division 157-180
Budget and Financial Policies 30-43 Fire Division 181-192
Budget Process 31-35 Planning Division 193-199
Budget Phases 33 Building Services Division 200-210
Budget Calendar 34 Community Services Division 211-227
Basis of Budgeting 37-38 Public Works Division 228-234
Financial Policies 39-43
ENTERPRISE FUNDS
LONG-TERM FINANCIAL PLAN
Definition of Enterprise Fund 235
City of Mansfield Strategic Plan 45-69 Environmental Services Fund 236-238
Assumptions 60-64 Water/Sewer Fund (Utility Division) 239-250
Summary of Capital Projects 65-69 Law Enforcement Center Fund 251

MAJOR REVENUES SPECIAL REVENUE FUNDS

General Fund 71 Definition of Special Revenue Fund 253
Debt Service Funds 75 Hotel/Motel Tax Fund 254-255
Enterprise Funds 76 Convention and Visitors Bureau 256-257
Special Revenue Funds 77 MPFDC Fund 258-267
Capital Funds 78 MEDC Fund 268-270

GOALS AND OBJECTIVES CAPITAL PROJECTS FUNDS
Goals and Objectives Statement 79 Definition of Capital Projects Funds 271
Annual Service Program Goals & Objectives 80-85 Phases of Capital Projects Funds 273
Summary of Capital Projects Funds 274
BUDGET SUMMARY Street Construction Fund 275-276
Utility Construction Fund 277-279
Business Matrix 87 Building Construction Fund 280-281
All Funds Combined Budget Summary 88 MPFDC Construction Fund 282-283
General Fund Summaries 89-95 MEDC Construction Fund 284
Utility Fund Summaries 96-99 Environmental Services Projects 284
Law Enforcement Center Summaries 100-101 Equipment Replacement Fund 285-286
Environmental Services Fund Summaries 102-103
Special Revenue Fund Summaries 104-108 ATTACHMENTS
Capital Projects Funds 109-115
Historical Analysis 287
DEBT SERVICE FUNDS Top Employers 288
Acronyms 289
Definition of Debt Service Fund 117 Budget Glossary 291
Debt Policy 118-123 Tax Rate Ordinance 300
Computation of Legal Debt Margin 124 Budget Ordinance 302