STRATEGIC PRIORITY: Fiscally Sound
AGENDA DATE: September 17, 2025
COUNCIL DISTRICT(S): N/A
DEPARTMENT: Budget and Management Services
EXECUTIVE: Jack Ireland
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SUBJECT
Title
Final reading and adoption of the appropriation ordinance appropriating funds for the FY 2025-26 City of Dallas Operating, Capital, and Grant & Trust Budgets - Not to exceed $5,510,422,946 - Financing: General Fund ($1,965,019,000), General Obligation Debt Service Fund ($491,015,332), Capital Funds ($952,657,537), Enterprise/Other Funds ($1,530,942,519), Internal Service and Other Funds ($299,422,205), Grants, Trusts, and Other Funds ($264,014,138), and Employee Retirement Fund ($7,352,215)
Body
BACKGROUND
In accordance with the Charter of the City of Dallas and prior to August 15, the City Manager recommended a budget to the City Council for the upcoming fiscal year. The fiscal year will begin on October 1, 2025, and end on September 30, 2026.
The budget for Internal Service Funds is included in this action because the funds require budget appropriation for spending. The budget for Internal Service Funds is not included in the budget overview in the budget document or budget briefing materials to prevent the revenues and expenditures from being counted twice in citywide totals as funding is moved from one city fund to another. For example, when a department purchased fuel through Equipment and Fleet Management, it would not be accurate to record this as a citywide revenue and expenditure, as the money is simply moving from one city fund to another.
Additionally, the budget for the Employee Retirement Fund (ERF) is not included in the budget document or briefing materials. The ERF budget is reviewed and approved by the ERF Board of Trustees who are responsible for administering the Fund in accordance with the Dallas City Code, Chapter 40A.
The City Manager presented the recommended annual budget for FY 2025-26 on August 12, 2025. The appropriation ordinance includes amendments that received support from at least eight City Council members through the straw poll process on September 3, 2025. The City Council approved the first reading and appropriation ordinance for the proposed FY 2025-26 Operating, Capital, and Grant & Trust Budgets by Resolution No. 25-1426. This action is the final reading and adoption of the appropriation ordinance for the
FY 2025-26 budget.
PRIOR ACTION/REVIEW (COUNCIL, BOARDS, COMMISSIONS)
The City Council was briefed on the “City Manager’s Recommended Biennial Budget for FY 2025-26 and FY 2026-27” on August 12, 2025.
On February 26, 2025, the City Council authorized a public hearing to be held on August 27, 2025, to receive comments on the FY 2025-26 Operating, Capital, and Grant & Trust Budgets by Resolution No. 25-0334.
On August 27, 2025, the City Council held a public hearing to receive comments on the proposed FY 2025-26 Operating, Capital, and Grant & Trust Budgets.
On August 27, 2025, the City Council authorized a public hearing to be held on September 17, 2025, to receive comments on a proposed tax rate by Resolution No. 25-1349.
The City Council was briefed on FY 2025-26 & FY 2026-27 Budget Amendments on September 3, 2025.
On September 3, 2025, the City Council approved additional amendments and the first reading of the appropriation ordinance for the proposed FY 2025-26 Operating, Capital, and Grant & Trust Budgets by Resolution No. 25-1426.
FISCAL INFORMATION
General Fund $1,965,019,000
General Obligation Debt Service Fund $ 491,015,332
Capital Funds $ 952,657,537
Enterprise/Other Funds $1,530,942,519
Grants, Trust, and Other Funds $ 264,014,138
Subtotal: $5,203,648,527
Internal Service and Other Funds $ 299,422,205
Employees’ Retirement Fund $ 7,352,215
Subtotal: $ 306,774,420
Grand Total: $5,510,422,946