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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 Deputy City
Manager/Chief Financial Officer, Assistant City Managers, 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.

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