Page 2 - City of Mansfield FY22 Operarting Budget

Table of Contents

INTRODUCTION
General Obligation Debt Schedule 124
How to Read This Document 3 MPFDC Debt Service Schedule 125
Distinguished Budget Award 4 MEDC Debt Service Schedule 125
Mansfield at a Glance 5-10 Water & Sewer Debt Schedule 126
Property Tax Information 11 Environmental Services Debt Schedule 126

BUDGET MESSAGE GENERAL FUND

Budget Message 13-29 Definition of General Fund 127
Fund/Department Matrix 23 General Government Division 128-142
City Staff Full-Time Equivalent Positions 24-26 Shared Services Division 143-159
Organization Chart 27 Police Division 160-184
Management’s Goals 29 Fire Division 185-196
Budget and Financial Policies 30-43 Planning Division 197-203
Budget Process 31-35 Building Services Division 204-215
Budget Phases 33 Community Services Division 216-225
Budget Calendar 34 Community Engagement Division 226-235
Basis of Budgeting 37-38 Public Works Division 236-242
Financial Policies 39-43
ENTERPRISE FUNDS
LONG-TERM FINANCIAL PLAN
Definition of Enterprise Fund 243
City of Mansfield Strategic Plan 45-69 Environmental Services Fund 244-246
Assumptions 60-64 Water/Sewer Fund (Utility Division) 247-258
Summary of Capital Projects 65-69
SPECIAL REVENUE FUNDS
MAJOR REVENUES
Definition of Special Revenue Fund 259
General Fund 71 Hotel/Motel Tax Fund 260
Debt Service Fund 75 Convention and Visitors Bureau 261-262
Enterprise Funds 76 MPFDC Fund 263-272
Special Revenue Funds 77 MEDC Fund 273-275
Capital Funds 78
CAPITAL PROJECTS FUNDS
GOALS AND OBJECTIVES
Definition of Capital Projects Funds 277
Goals and Objectives Statement 79 Phases of Capital Projects Funds 279
Annual Service Program Goals & Objectives 80-85 Summary of Capital Projects Funds 280
Street Construction Fund 282-285
BUDGET SUMMARY Environmental Services Projects 285
Utility Construction Fund 286-287
Business Matrix 87 Building Construction Fund 288-291
All Funds Combined Budget Summary 88 MPFDC Construction Fund 292-294
General Fund Summaries 89-95 MEDC Construction Fund 295
Utility Fund Summaries 97-100 Equipment Replacement Fund 296-297
Law Enforcement Center Summaries 101-102
Environmental Services Fund Summaries 103-104 ATTACHMENTS
Special Revenue Fund Summaries 105-109
Capital Projects Funds 110-116 Historical Analysis 299
Top Employers 300
DEBT SERVICE FUNDS Top Taxpayers 301
Acronyms 302
Definition of Debt Service Fund 117 Glossary 304
Debt Policy 118-123 Budget Ordinance 313
Computation of Legal Debt Margin 124 Tax Rate Ordinance & Calculation 317