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City of Mansfield Annual Budget and Service Program Fiscal Year 2025-2026 Table of Contents

Implementation of the Budget
Upon adoption, the staff prepares the operating budget, incorporating all changes authorized by City Council. Each
st
department is advised of the approved budget for its divisions. On October 1 each year, the process of monitoring and
managing funds begins.

Budget Phases
The following summary provides a brief description of the various phases of the budget process and timeframes in which
the budget preparation, review, and adoption take place .

Priority Needs Assessment Phase - This is the foundation for assessing the current and projected programmatic and
operational needs of each department, as seen by the Citizens of Mansfield, the City Council, the Boards and
Commissions, and individual department/division directors. City Staff and City Council reviews occur during this phase to
identify and prioritize the needs and desires of each group. Community feedback is an essential component of the budget
process in assessing citizen satisfaction with services and establishing priorities for the upcoming budget year. City
infrastructure needs are identified during this process and play an important role in forecasting short- and long-term
operating needs. City Council has identified the need to maintain City streets, enforce architectural standards for new
development, create more neighborhood and linear parks, encourage more retail, commercial, and industrial
development within the City, and implement and continue the Capital Improvement Program.

Financial Trend Analysis Phase - an integral part of Mansfield’s decision-making process that includes both short and
long-range economic and financial forecasts. During this phase, strategic forecasting assumptions are made, including
changes in fund balance projections, revenue, expenditure, compensation adjustments, and other cost adjustments.
Preliminary assumptions result in the City’s forecasted fiscal capacity and provide a balanced financial framework upon
which operating (departmental), and capital (infrastructure projects) budget targets can be developed.

Policy/Strategy Development Phase - City Council’s goals and directives set the tone for budget development. The
Council identifies key policy issues that will guide the budget. The Strategic Planning Committee updates the City’s 10-
Year Strategic Plan, identifying critical objectives and the strategies to be employed in meeting those objectives. Within
this framework, the department’s budget plans are formulated. The City Council identifies needs to establish priorities,
identify existing service levels, and review financial and economic trends and forecasts. City Council also discusses policy
direction with the Executive Staff.

Budget Development Phase -
program objectives and work plans for the budget period. The Budget Office submits each department's prior-year and
year-to-date expenditures for review. Baseline budgets are then developed, representing existing service levels and
adjustments for price changes, inflation, and/or compensation adjustments. Departmental staff are asked to evaluate
programs and positions. Departmental staff review service level requirements and make decisions regarding new
programs, increased or decreased staffing, and 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.

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