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

Budget Structure and Organization Alignment
The City of Mansfield’s operating and capital budgets are developed as integrated components of the City’s overall
organizational and financial planning framework. The operating budget provides the resources necessary for departments
to deliver ongoing services in support of the City’s mission, strategic goals, and organizational structure, while the capital
budget translates long-term infrastructure needs into actionable investments that support departmental operations and
service delivery. Capital projects are evaluated in coordination with operating departments to ensure that staffing,
maintenance, and lifecycle costs are fully reflected in the operating budget, promoting sustainability and fiscal
accountability. This coordinated approach ensures that both operating and capital resources are aligned with
organizational priorities, support efficient service delivery, and reinforces the City’s commitment to long-term financial
stability and transparency. The Capital Improvement Program (CIP) supports the City’s debt management and long-range
financial planning efforts by identifying multi-year funding strategies, evaluating the timing and affordability of capital
investments, and aligning projected debt issuance with established financial policies. Additional detail regarding planned
capital investments, funding sources, and project prioritization is provided in the Capital Improvement Program (CIP)
section of this document.

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