Page 33 - CityofMansfieldFY23Budget
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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.

               BUDGET PROCESS

               The budget process is the key to the development of the City of Mansfield’s overall strategic plan and
               affords individual departments the opportunity to reassess goals and objectives, evaluate programs using
               performance measurement data and develop strategies to accomplish them. Even though the budget may be
               reviewed by the City Council in July and August and adopted in September, its preparation begins at least
               eight months prior, with projection of fund balances, revenue and expenditure forecasts, and departmental
               needs assessments. It is with this groundwork that the departmental requests are made and subsequently
               reviewed.

               The following summary provides a brief description of the various phases of the budget  process and
               timeframes in which the budget preparation, review and adoption takes place.

               BUDGET PHASES

               Priority Needs Assessment Phase - This is the foundation of assessing what the current and projected
               programmatic and operational needs of each department are as seen by the Citizens of Mansfield, City
               Council, Boards, Commissions, and individual department/division directors. City Staff and City Council
               reviews occur during this phase to identify and prioritize the needs and desires of each group. Community
               feedback is an important component of the budget process in assessing citizen satisfaction with services
               and establishing priorities for the upcoming budget year. Updates to the Strategic Plan normally occur
               during this period and are presented to Council during the budget process. City Council has identified the
               need  to  maintain  City  streets,  enforce  architectural  standards  for  new  development,  create  more
               neighborhood and linear parks, encourage more retail, commercial and industrial development within the
               City, and implement and continue the Capital Improvement Program.

               Financial Trend Analysis Phase - an integral part of Mansfield’s decision-making process that includes
               both short and long-range economic and financial forecasts. In fiscal year 2000, the City developed a 10-
               Year Strategic Plan that is updated annually and modified to integrate the City’s operational and capital
               requirements with both a short term and long-term goals. City infrastructure needs are identified during this
               process and play an important role in the forecasting related to short and long-term operating needs. During
               this phase, strategic forecasting assumptions are made including changes in fund balance projections,
               revenue, expenditure, compensation adjustments and  other  costs adjustments. Preliminary assumptions
               result in the City’s forecasted fiscal capacity and provide a balanced financial framework upon which
               operating (departmental), and capital (infrastructure projects) budget targets can be developed.

               Policy/Strategy Development Phase - City Council’s goals and directives set the tone for the development
               of the budget. The Council identifies key policy issues that will provide the direction of the budget. The
               Strategic Planning Committee updates the City’s 10-Year Strategic Plan, identifying critical objectives and
               the strategies to be employed in meeting those objectives. It is within this framework that the department’s
               budget plans are formulated. The City Council identifies needs to establish priorities, identify existing
               service levels, and review financial and economic trends and forecasts. City Council also discusses policy
               direction with the Executive Staff.

               Budget Development Phase  -  Based  upon  City  Council’s  priorities and  strategic  policy direction,
               departments develop program objectives and work plans for the budget period. The Budget Office submits


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