Page 32 - CityofMansfieldFY23Budget
P. 32

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 director 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 Director 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 Planning 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 Planning Committee presents recommendations to the Chief Financial Officer,
               Deputy City Manager, and the City Manager for review.

               The Department and Division 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. Department Directors critically evaluate all
               division-level 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  Officer  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 balanced budget to City Council.






                                                                                                           31
   27   28   29   30   31   32   33   34   35   36   37