Garland
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Garland at a glance
Box Elder County · Utah
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Your local briefing · Oct. 25, 2026
This week in Garland
No newly collected reporting in the past seven days. Explore the records and local guides below.
Follow the money and what happened next
Trace the decisions and financial records linked to Garland's projects. A budget, bond ceiling, contract authorization and actual payment describe different things.
Open questions in our reporting
- Garland took on $4.37 million in 2024 sales tax bonds, with payments budgeted under streets
The audit and the budget report do not list the projects the bonds paid for.
- Garland's fiscal 2025 audit: fees not on the fee schedule and a late fraud risk assessment
The finding does not give the amount collected through the three fees.
- Garland's fiscal 2025 audit reports two departments over budget and a deficit capital projects fund
The fiscal 2026 audit has not been published.
Auditing Garland →
Garland took on $4.37 million in 2024 sales tax bonds, with payments budgeted under streets
Garland issued two 2024 sales tax revenue bonds totaling $4,374,000, recorded in fiscal 2025. General fund spending on public works was $3.69 million that year. The city's budget reports list the debt payments under streets.
Garland's fiscal 2025 audit: fees not on the fee schedule and a late fraud risk assessment
Four of the seven compliance findings in Garland's fiscal 2025 audit involve fees, impact fees, unbilled city use of water and sewer service, and a fraud risk assessment that was not presented to the council by the deadline.
Garland's fiscal 2025 audit reports two departments over budget and a deficit capital projects fund
Garland's fiscal 2025 audit says administration and garbage spending exceeded final budgets, the council did not get monthly financial statements, and the capital projects fund ended the year with a deficit balance that state law does not allow.
Garland's fiscal 2025 audit reports sewer fund borrowing from restricted funds
The fiscal 2025 audit says Garland's sewer fund borrowed $685,990 from the water fund, the redevelopment agency fund and the general fund, including money restricted to other uses, without meeting state requirements for interfund loans.
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