To the Editor,
I have received calls asking if the City is in financial trouble. Additionally, during the 2025-2026 budget process the employees were only given a one-time payment, no raises were given (previously this occurred during a recession period). This made me start an analysis of the General Fund that I thought I would share.
The General Fund receives revenue from Property Tax (O&M not Debt Service) and Sales Tax, below are historical General Fund revenues which show a year-over-year significant increase (except for falling sales tax revenue in 2024-2025 revised amounts):
| 2020-2021 Actual | 2021-2022 Actual | 2022-2023 Actual | 2023-2024 Actual | 2024-2025 Revised | 2025 – 2026 Projected | |
| Property Tax | 131,441,219 | 136,263,789 | 150,000,016 | 158,120,344 | 176,357,114 | 187,287,280 |
| Sales Tax | 33,911,173 | 41,121,176 | 46,437,135 | 48,708,509 | 45,183,116 | 45,410,532 |
| Total | $165,352,392 | $177,384,965 | $196,437,151 | $206,828,853 | $221,540,230 | $232,697,812 |
| % Changed | 8% | 7% | 11% | 5% | 7% | 5% |
In addition, to no employee raises in the 2025-2026 budget year several city departments have been outsourced (which should have reduced the overall employee count):
- On July 28, 2024, Dallas County Health and Human Services (DCHHS) assumed responsibility for all public health services at the Garland Public Health Clinic, including related grant programs and activities. The Garland Public Health Clinic provided free care to city employees – this service was outsourced as well.
The 2023-2024 actual amounts reflect 20 employees and $1,374,669 in personnel expenditures which will not be incurred in future years.
- Fiscal year 2023-2024, the Warehouse Fund began to be dissolved, and responsibilities to the various departments. The fiscal year 2024-2025 Revised Budget includes $7,700,000 million in expenses for the removal of remaining City inventory, with most of the remaining inventory being sold to Electric’s third-party inventory manager, and an associated $6,500,000 in miscellaneous revenue for the sale. Additionally, the revised budget includes an estimated $3.3 million rebate to City funds to close out the projected remaining fund balance.
The 2023-2024 actual amounts reflect 8 employees and $777,763 in personnel expenditures which will not be incurred in future years.
- Fire & EMS Stakeholder Committee, a newly created committee, began meeting monthly on September 10, 2025. The discussion revolves around the Fire Chief and the Firefighters Association’s request to transition from a 24 hour on / 48 hour off work schedule to a 24 hour on / 72 hour off work schedule. The transition will require a fourth shift to be hired (approximately 55 new employees).
In the very first meeting Fire Chief Mark Lee stated the fire budget would need an additional $13 – $15 million dollar increase to complete the transition. When committee members asked about financial projections and how the city could fund the request, city staff stated that they would get to that later.
In the second meeting, a “Consultant” was hired to come talk about all the different fire models around the country. I do not understand the hiring of a consultant, nor do I understand the plan to drag this committee through a nine – twelve month of meetings, knowing that the General Fund can not cover a $13-$15 million increase. If the committee agrees that a 24 hour on / 72 hour off schedule should be the new fire work week and the city cannot fund the required budget needs – the next step will be pushing to privatize EMS.
Below are the actual employees per budget year:
| 2020-2021 ACTUAL | 2021-2022 ACTUAL | 2022-2023 ACTUAL | 2023-2024 ACTUAL | 2024-2025 REVISED (a) | 2025 – 2026 PROPOSED | |
| General Gov’t | 134 | 139 | 146 | 155 | 153 | 154 |
| Increase / (Decrease) | -1 | 5 | 7 | 9 | -2 | 1 |
| % Changed | -1% | 4% | 5% | 6% | -1% | 1% |
| N’borhd / Devel | 97 | 98 | 99 | 101 | 100 | 100 |
| Increase / (Decrease) | 0 | 1 | 1 | 2 | -1 | 0 |
| % Changed | 0% | 1% | 1% | 2% | -1% | 0% |
| Culture / Leisure | 194 | 197 | 198 | 209 | 212 | 213 |
| Increase / (Decrease) | -2 | 3 | 1 | 11 | 3 | 1 |
| % Changed | -1% | 2% | 1% | 6% | 1% | 0% |
| Support Services | 235 | 237 | 239 | 247 | 244 | 247 |
| Increase / (Decrease) | -3 | 2 | 2 | 8 | -3 | 3 |
| % Changed | -1% | 1% | 1% | 3% | -1% | 1% |
| Public Safety | 811 | 834 | 852 | 865 | 847 | 847 |
| Increase / (Decrease) | 7 | 23 | 18 | 13 | -18 | 0 |
| % Changed | 1% | 3% | 2% | 2% | -2% | 0% |
| Utilities | 523 | 532 | 533 | 538 | 546 | 565 |
| Increase / (Decrease) | -2 | 9 | 1 | 5 | 8 | 19 |
| % Changed | 0% | 2% | 0% | 1% | 1% | 3% |
| Public Works | 174 | 176 | 181 | 185 | 186 | 186 |
| Increase / (Decrease) | 10 | 2 | 5 | 4 | 1 | 0 |
| % Changed | 6% | 1% | 3% | 2% | 1% | 0% |
| Total Personnel by Area | 2,168 | 2,213 | 2,248 | 2,300 | 2,288 | 2,312 |
| Increase / (Decrease) | 9 | 45 | 35 | 52 | -12 | 24 |
| % Changed | 0% | 2% | 2% | 2% | -1% | 1% |
- General Gov’t includes:
– Budget & Research
– City Administration (increased by 2 in the 2022-2023 fiscal year)
– City Attorney
– City Council
– City Secretary’s Office (increased by 1 employee in the 2022-2023 fiscal year)
– Financial Services (increased by 2 employees in 2023-2024 fiscal year)
– Group Health Clinic (decreased by 8 employees in the revised 2024-2025 fiscal year when the service was outsourced)
– Human Resources
– Internal Audit
– Legislative & Public Affairs (3 employees – new department starting with 2023-2024 fiscal year at 2 employees)
– Municipal Court, Office of Strategic Affairs
– Project Management
– Public & Media Relations (increased by 1 employee in the 2023-2024 fiscal year)
– Procurement (increased by 2 employees in the revised 2024-2025 fiscal year)
– Real Estate Management (2 employees – new department in 2022-2023 fiscal year at 1 employee)
– Self Insurance/Risk Management & Tax. - N’borhd/Devel includes Building Inspection, Code Compliance, Firewheel Fund, Hotel/Motel Tax Fund, Neighborhood Vitality, & Planning & Development.
- Culture / Leisure includes, Cultural Arts, Downtown TIF Fund, Economic Development, Housing Grants, Library, Parks & Recreation & Special Events
- Support Services include Customer Service, Facilities Management, Fleet Services, Group Health Insurance, Information Technology, Warehouse Fund
- Public Safety includes Animal Services, Environmental Compliance, Emergency Management, Fire, Health & Police, Public Health, Safelight Fund.
- Public Works include Engineering, Landfill, Project Management & Transportation.
When analyzing the employee information, the question becomes do we need all the current employees (what value do they bring to the citizens of Garland?). There have been two new departments created, Legislative & Public Affairs and Real Estate Management Office.
The City of Garland belongs to Texas Municipal League (“TML”) which follows all local control type legislation – the City benefits from this activity based on their membership to TML. A close review of the Legislative & Public Affairs activity shows:
Lobbying Activities
2022-2023 – Legislature was in session; budget notes reflect $274,000 was spent on Lobbying activities with no City of Garland employees or related employment expense.
Texas Municipal League monitors bills that impact local control.
| Legislature in Session (YES / NO) | # of Employees | Personnel Actual / Budget (2) | Operations (2) | Other Undefined Expense (3) | Total Lobbying Expense (1) | |
| 2017-2018 | NO | 0 | $0 | $0 | $0 | N/A |
| 2018-2019 | YES | 0 | $0 | $0 | $254,156 | $254,156 |
| 2019-2020 | NO | 0 | $0 | $0 | $81,210 | $81,210 |
| 2020-2021 | YES | 0 | $0 | $0 | $432,097 | $432,097 |
| 2021-2022 | NO | 0 | $0 | $0 | $277,000 | $277,000 |
| 2022-2023 | YES | 0 | $0 | $0 | $274,000 | $274,000 |
| 2023-2024 | NO | 2 | $158,271 | $21,752 | $302,086 | $482,109 (5) |
| 2024-2025 | YES | 3 (4) | $427,947 | $62,420 | $330,000 | $820,367 (4) |
| 2025-2026 | NO | 3 | $516,118 | $65,420 | $170,000 | $751,846 |
- Total Lobbying Expense as reported in the Budget documents.
- Amounts as reported in the 2025-26 Proposed Budget documents (Page 94); 2023-2024 actual, 2024-25 Revised, & 2025-26 Proposed.
- Amount required to reach the actual “Total Lobbying Expense” balance.
- The FY 2024-25 Revised Budget includes additional funding for membership and travel to conferences with state and regional organizations as well as travel for the upcoming 2025 Texas Legislative Session. Budget also includes the addition of a Policy & Outreach Coordinator; a position re-purposed from the City Administration department.
- The FY 2023-24 Revised Budget includes the funding originally approved for the department plus the addition of a Regulatory Affairs Director.
Below is the information reflected in the 2025-2026 proposed fiscal year budget for Legislative & Public Affairs.
Mission Statement: The mission of the Legislative and Public Affairs department is to promote and advance, through relationship building in the community and the halls of government, the strategic initiatives and goals of the City. We aim to serve as the City’s central source of contact with public policymakers, government officials, and community leaders.
2024-25 Accomplishments
- Established the Legislative & Public Affairs Department to coordinate legislative affairs and public policy initiatives, resulting in more effective advocacy and policy development.
- Developed and implemented a legislative agenda to align advocacy efforts with organizational priorities, resulting in a strategic and accountable approach to policy engagement.
- Implemented legislative tracking software, Quorum, to streamline bill monitoring and analysis, resulting in efficiency and responsiveness in legislative affairs.
- Engaged on over 100 bills to influence legislative outcomes and protect organizational interests.
- Collaborated with fellow cities, stakeholder groups, and staff to align legislative strategies and build coalitions, resulting in stronger support for shared policy goals.
- Published the weekly Tales of the Lege newsletter throughout the legislative session to keep Council and staff informed, resulting in improved awareness and engagement on legislative matters.
- Increased regional and statewide visibility for the City of Garland to strengthen its influence in policy discussions and enhance recognition among key stakeholders.
- Coordinated verbal and written testimony throughout the legislative session to effectively communicate the City’s positions, resulting in stronger advocacy and representation.
2025-26 Goals & Initiatives
- Strengthen relationships with at least five elected officials through increased communications and joint initiatives by June 2026, supporting Garland’s legislative engagement strategy and enhancing policy influence.
- Increase representation in at least three North Texas Commission working groups by March 2026 through targeted staff participation and strategic engagement, supporting regional collaboration and visibility for Garland.
- Redesign and launch an updated departmental website by May 2026 to increase visibility and add at least five transparency-focused features, improving community accountability and public engagement.
- Conduct session testimony training sessions for 5 leadership or staff members by May 2026 using in house developed training, ensuring informed advocacy during state legislative sessions
Questions:
- Do we need 3 employees (with payroll, benefits, & retirement costs) or could we utilize third-party consultants for less.
- What are the Other Undefined Expenses (are we paying for employees and third-party consultants)?
The annual budgets are massive and difficult for many without an accounting / governmental accounting background. I hope this miniature review helps clarify a small portion of the budget. Every decision Council Members make generally have a financial impact.
Sincerely,
Lori Barnett Dodson
