Page 34 - CityofMansfieldFY23Budget

to each department their prior year and year-to-date expenditures for review. Baseline budgets are then
developed which represent existing service levels and adjustments for price changes, inflation and/or
compensation adjustments. Departmental staff is asked to evaluate programs and positions. Departmental
staff reviews service level requirements and makes decisions regarding new programs, increased or
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 Officer 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 Officer sets a budget calendar and schedules
meetings with each department/division director. Individual meetings occur with most departments at least
twice prior to budget work sessions with City Council. Budget requests and recommendations for each
department are reviewed during this phase. New staffing, operational expenditures, revenue projections and
capital equipment 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 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 series
of budget work sessions prior to public hearings. The City Staff communicates the proposed budget to the
citizens during these public work sessions in the form of power point presentations, handouts, cable access
recordings or a combination of these formats. Two public hearings are held, and City Council adopts the
tax levy and fiscal year budget consistent with the City Charter and Texas 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 work sessions and public hearings in
July, August and September. The budget work sessions provide an opportunity for City management,
directors, and the general public to offer information and recommendations to the City Council.

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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
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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 department is advised of the approved budget for their divisions.

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