Page 32 - City of Mansfield FY22 Operarting 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 Chief Financial Officer 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 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 fiscal year 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 budget must be adopted by September 15 . City Charter requires one public reading 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, Enterprise, Special
th
st
Revenue, and Capital funds. The City’s fiscal year begins October 1 and ends September 30 .

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.

32