Page 3 - CityofMansfieldFY25Budget

Table of Contents

INTRODUCTION General Obligation Debt Schedule 122
MPFDC* Debt Service Schedule 123
How to Read This Document 4 MEDC** Debt Service Schedule 124
Distinguished Budget Award 5 Water & Sewer Debt Schedule 125
Mansfield at a Glance 6-11 Environmental Services Debt Schedule 126
Property Tax Information 12 Outstanding Debt Obligations 127
Organization Chart 13
City Staff Full-Time Equivalent Positions 14-16 GENERAL FUND
Credits 17
Definition of General Fund 128
BUDGET MESSAGE 18-28 General Government 129-141
Shared Services 142-157
BUDGET & FINANCIAL POLICIES Police Department 158-164
Fire Department 165-175
Budget Process 30-33 Planning & Development Services 176-187
Budget Phases & Calendar 33-35 Regulatory Compliance Department 188-193
Fund Types 36-37 Community Services Department 194-204
Fund/Department Matrix 38 Community Engagement Department 205-213
Basis of Budgeting 39-40 Public Works Department 214-219
Financial Policies 41-45
ENTERPRISE FUNDS
LONG-TERM FINANCIAL PLAN
Definition of Enterprise Fund 220
City of Mansfield Strategic Plan 46-61 Environmental Services Fund 221-223
Assumptions 62-66 Water/Sewer Fund (Utility Division) 224-233
Summary of Capital Projects 67-71
SPECIAL REVENUE FUNDS
MAJOR REVENUES
Definition of Special Revenue Fund 234
General Fund 72-77 Hotel/Motel Tax Fund 235
Debt Service Fund 76 Convention and Visitors Bureau 236-237
Enterprise Funds 77 MPFDC* Fund 238-249
Special Revenue Funds 78 MEDC** Fund 250-253
Capital Funds 79
CAPITAL PROJECTS FUNDS
GOALS AND OBJECTIVES
Definition of Capital Projects Funds 254
Goals and Objectives Statement 80 Phases of Capital Projects Funds 256
Annual Service Program Goals & Objectives 81-87 Summary of Capital Projects Funds 257-258
Street Construction Fund 259-262
BUDGET SUMMARIES Utility Construction Fund 263-264
Environmental Services Projects 264
Business Matrix 88 Building Construction Fund 265-267
All Funds Combined Budget Summary 89 Parks Construction Fund 268-270
General Fund Summaries 90-96 Equipment Replacement Fund 271-273
Tax Increment Reinvestment Zone Summary 97
Utility Fund Summaries 98-100 ATTACHMENTS
Environmental Services Fund Summaries 101
Special Revenue Fund Summaries 102-106 Historical Analysis 274
Capital Projects Funds 107-112 Top Taxpayers/Top Employers 275
Acronyms 276-277
DEBT SERVICE FUNDS Glossary 278-287
Budget Ordinance 288-292
Definition of Debt Service Fund 114 Homestead Ordinance 293-294
Debt Policy 115-121 Tax Rate Ordinance 295-298
Computation of Legal Debt Margin 116-117 Tax Rate Calculation 299-308

*MPFDC: Mansfield Park Facilities Development Corporation ** MEDC: Mansfield Economic Development Corporation