Page 30 - City of Mansfield FY22 Operarting Budget

Budget and Financial Policies

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 Chief Financial Officer,
Deputy City Manager, and the City Manager for review.

The 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 Chief Financial Officer 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 Manager’s 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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