Page 3 - CityofMansfieldFY23Budget

Table of Contents

INTRODUCTION General Obligation Debt Schedule 126
MPFDC Debt Service Schedule 127
How to Read This Document 3 MEDC Debt Service Schedule 127
Distinguished Budget Award 4 Water & Sewer Debt Schedule 128
Mansfield at a Glance 5-10 Environmental Services Debt Schedule 128
Property Tax Information 11 Outstanding Debt Obligations 129-130
Organization Chart 12
City Staff Full-Time Equivalent Positions 13-15 GENERAL FUND
Credits 16
Definition of General Fund 131
BUDGET MESSAGE 17-29 General Government Division 132-146
Shared Services Division 147-161
BUDGET & FINANCIAL POLICIES Police Division 162-166
Fire Division 167-177
Budget Process 31-33 Planning Division 178-184
Budget Phases 34 Building Services Division 185-193
Budget Calendar 35 Regulatory Compliance Division 194-198
Fund Types 36-37 Community Services Division 199-210
Fund/Department Matrix 38 Community Engagement Division 211-220
Basis of Budgeting 39-40 Public Works Division 221-228
Financial Policies 41-45
ENTERPRISE FUNDS
LONG-TERM FINANCIAL PLAN
Definition of Enterprise Fund 229
City of Mansfield Strategic Plan 47-61 Environmental Services Fund 230-232
Assumptions 62-66 Water/Sewer Fund (Utility Division) 233-244
Summary of Capital Projects 67-71
SPECIAL REVENUE FUNDS
MAJOR REVENUES
Definition of Special Revenue Fund 245
General Fund 73-77 Hotel/Motel Tax Fund 246
Debt Service Fund 77 Convention and Visitors Bureau 247-248
Enterprise Funds 78 MPFDC Fund 249-260
Special Revenue Funds 79 MEDC Fund 261-264
Capital Funds 80
CAPITAL PROJECTS FUNDS
GOALS AND OBJECTIVES
Definition of Capital Projects Funds 265
Goals and Objectives Statement 81 Phases of Capital Projects Funds 267
Annual Service Program Goals & Objectives 82-88 Summary of Capital Projects Funds 268-269
Street Construction Fund 270-272
BUDGET SUMMARIES Utility Construction Fund 273-275
Environmental Services Projects 276
Business Matrix 89 Building Construction Fund 277-278
All Funds Combined Budget Summary 90 MPFDC Construction Fund 279-281
General Fund Summaries 91-98 MEDC Construction Fund 282
Utility Fund Summaries 99-103 Equipment Replacement Fund 283-285
Environmental Services Fund Summaries 104-105
Special Revenue Fund Summaries 106-110 ATTACHMENTS
Capital Projects Funds 111-117
Historical Analysis 287-288
DEBT SERVICE FUNDS Top Employers & Top Taxpayers 289
Acronyms 290
Definition of Debt Service Fund 119 Glossary 292
Debt Policy 120-125 Budget Ordinance 301
Computation of Legal Debt Margin 126 Tax Rate Ordinance & Calculation 306