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City of Mansfield Annual Budget and Service Program Fiscal Year 2025-2026 Table of Contents
ENTERPRISE FUNDS
The Enterprise Funds are used for operations that are financed and operated in a manner similar to
private business enterprises, where the costs (expenses, including depreciation) of providing goods and
services to the general public on a continuing basis are financed through user charges. The City’s
Enterprise Funds are comprised of the Water & Sewer Utilities Fund and the Environmental Services
Fund.
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