Page 3 - CityofMansfieldFY24Budget
P. 3
Table of Contents
INTRODUCTION General Obligation Debt Schedule 123
MPFDC* Debt Service Schedule 124
How to Read This Document 4 MEDC** Debt Service Schedule 125
Distinguished Budget Award 5 Water & Sewer Debt Schedule 126
Mansfield at a Glance 6-11 Environmental Services Debt Schedule 127
Property Tax Information 12 Outstanding Debt Obligations 128
Organization Chart 13
City Staff Full-Time Equivalent Positions 14-16 GENERAL FUND
Credits 17
Definition of General Fund 129
BUDGET MESSAGE 19-29 General Government 130-142
Shared Services 143-158
BUDGET & FINANCIAL POLICIES Police Department 159-163
Fire Department 164-175
Budget Process 31-33 Planning & Development Services 176-187
Budget Phases 34 Regulatory Compliance Department 188-194
Budget Calendar 35 Community Services Department 195-206
Fund Types 36-37 Community Engagement Department 207-216
Fund/Department Matrix 38 Engineering & Street Department 217-223
Basis of Budgeting 39-40
Financial Policies 41-45 ENTERPRISE FUNDS
LONG-TERM FINANCIAL PLAN Definition of Enterprise Fund 225
Environmental Services Fund 226-228
City of Mansfield Strategic Plan 47-62 Water/Sewer Fund (Utility Division) 229-240
Assumptions 63-67
Summary of Capital Projects 68-71 SPECIAL REVENUE FUNDS
MAJOR REVENUES Definition of Special Revenue Fund 241
Hotel/Motel Tax Fund 242
General Fund 73-77 Convention and Visitors Bureau 243-244
Debt Service Fund 77 MPFDC* Fund 245-256
Enterprise Funds 78 MEDC** Fund 257-260
Special Revenue Funds 79
Capital Funds 80 CAPITAL PROJECTS FUNDS
GOALS AND OBJECTIVES Definition of Capital Projects Funds 261
Phases of Capital Projects Funds 263
Goals and Objectives Statement 81 Summary of Capital Projects Funds 264-265
Annual Service Program Goals & Objectives 82-88 Street Construction Fund 266-269
Utility Construction Fund 270-271
BUDGET SUMMARIES Environmental Services Projects 271
Building Construction Fund 272
Business Matrix 89 Parks Construction Fund 273-275
All Funds Combined Budget Summary 90 Equipment Replacement Fund 276-278
General Fund Summaries 91-98
Utility Fund Summaries 99-101 ATTACHMENTS
Environmental Services Fund Summaries 102
Special Revenue Fund Summaries 103-107 Historical Analysis 279-280
Capital Projects Funds 108-114 Top Taxpayers 281
Acronyms 282-283
DEBT SERVICE FUNDS Glossary 284-293
Budget Ordinance 294-297
Definition of Debt Service Fund 115 Homestead Ordinance 298
Debt Policy 116-122 Tax Rate Ordinance 299-301
Computation of Legal Debt Margin 117-118 Tax Rate Calculation 302
*MPFDC: Mansfield Park Facilities Development Corporation ** MEDC: Mansfield Economic Development Corporation
