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Brevard County, Florida

First Issues Docket

Every dead end in the money trail becomes a numbered pursuit here. When a document is obtained and ingested, the issue gets stamped with the date and what it revealed. 4 of 15 complete.
#1
The adopted budget book.

The Board adopted $2,425,831,993 on September 22, 2026 — $39,470,130 more than the $2,386,361,863 proposed in July. The Budget Office lists the adopted book as “coming soon,” so which lines grew isn’t itemized yet. Next step: ingest the adopted book, or the posted “Adjustments … July Board Action” summary.

Open
#2
The elected officers’ budgets.

No line-item spreadsheets are posted for the Charter Officers — the Sheriff, Clerk of Court, Tax Collector, Property Appraiser and Supervisor of Elections. The Sheriff’s own FY2025-26 request was $206,465,773. Next step: each office’s FY2026-27 budget as adopted.

2026-10 — what this revealed: The proposed budget book has them (p. 22): $258,393,190 for the five elected officers — the Sheriff $220,439,187, the Tax Collector $15,539,989, the Property Appraiser $12,567,183, the Supervisor of Elections $7,296,431, and the Clerk to the Board $2,550,400. The Sheriff’s 16 programs (pp. 394–417) add to his total exactly; the jail is $66,553,297. The officers still don’t post line-item spreadsheets the way departments do.
✓ Complete
#3
Brevard Public Schools’ budget.

Now on the money trail, as deep as the district publishes it: all five funds of the FY2026-27 proposed budget ($1,567,771,257) with General Fund revenue and spending, the state formula, capital by source, federal grants, and insurance funds; plus, from the FY2026 adopted book, every school’s allocation, the sales-tax projects at each school, and the debt owed. Still to come: the budget the Board adopted at its September 10, 2026 final hearing (the adopted book isn’t posted yet), and school-by-school figures for FY2026-27.

◐ In progress
#4
How many septic systems are left in the lagoon watershed.

State law requires lagoon-area septic systems to connect to sewer or upgrade by 2030. Next step: the county’s current count, and how many are scheduled before the deadline.

Open
#5
The jail’s adopted budget, and who is inside now.

The most recent figures found are the Sheriff’s FY2025-26 request ($61,480,102) and a February 2023 state count (86.8% of people held were awaiting trial). Next step: the adopted FY2026-27 jail budget and a current population count.

Open
#6
The college program inside the jail.

The jail’s budget lists $48,000 a year from Eastern Florida State College as a “Veterinary Technician” reimbursement. Next step: ask the Sheriff’s programs unit what it teaches and what certificate it leads to.

Open
#7
PFAS in every water utility.

Brevard’s drinking water comes from several city utilities. The City of Melbourne’s 2026 report has no PFAS results. Next step: each utility’s results in EPA’s UCMR 5 data.

Open
#8
The other 15 city and town budgets.

Melbourne Beach’s budget is ingested; Palm Bay, Melbourne, Titusville and the rest are linked but not yet ingested.

Open
#9
What the lagoon tax has collected and spent.

News reports put collections since 2017 anywhere from about $497 million to $580 million, depending on the date. This year’s budget holds $593.0 million in the lagoon program, $330.0 million of it in reserves. Next step: the program’s own audited totals of money in, money spent, and money committed. (The renewal is on the November 3 ballot; this site gives facts only.) The proposed budget counts lagoon-tax revenue for only the first three months of the year, “pending voter approval” (book p. 15).

Open
#10
The county’s audit.

The Clerk of Court prepares the county’s annual financial report. Not ingested yet.

Open
#11
Why does the line-item total ($4.1 billion) not match?.

Adding every sheet in the county’s 32 line-item spreadsheets gives about $4.08 billion — far more than the $2.43 billion adopted.

2026-10 — what this revealed: Each spreadsheet’s first sheet is the department’s total, and the sheets after it are that department’s divisions — so adding every sheet counts the divisions twice. Counting only each department’s total gives $2,126,414,168, and the divisions add back to their department to the dollar in 30 of 32 files (the two exceptions are noted on the money trail).
✓ Complete
#12
What Amendment 3 would cost the county.

The county’s budget message estimates that a $250,000 homestead exemption would cut its property tax revenue by more than $87 million a year (26%) at today’s rates — $54,056,168 of it from the General Fund, which pays for the jail, EMS, courts and more (book p. 16). It lists services it says would need other money or face cuts. The amendment is on the November 3 ballot; this site reports the county’s estimate and takes no side. Next step: the county’s full worksheet behind the estimate.

Open
#13
Where does the state school money go?.

Florida’s school formula (FEFP) sends Brevard $751.6 million for FY2026-27.

2026-10 — what this revealed: Not all of it to district schools. The district’s own book (p. 10): $534,871,900 (71.2%) to district-run schools, $129,367,530 (17.2%) to private-school scholarships, and $87,325,512 (11.6%) to charter schools. The formula grew $22.1 million, and the district’s share fell $340,740; scholarship students rose 15.3%, to 13,797. Facts only — whether that’s good is for voters and the Legislature.
✓ Complete
#14
What school property taxes have done since 2021.

The district’s FY2026 book has a six-year tax table.

2026-10 — what this revealed: From FY2021 to FY2026 the school tax roll grew from $48.9 billion to $79.8 billion (63%), and the total school tax levy from $290,279,971 to $503,761,069 (73.5%). The biggest jump was FY2024 (+29.9%), the first year of the voter-approved 1-mill tax (FY2026 book, p. 35).
✓ Complete
#15
The district’s savings and staffing.

The FY2027 proposed budget estimates the General Fund’s unassigned balance fell to $5,492,977 by June 2026 — from $22,546,536 two years earlier — and rebuilds it to $19,052,308 by cutting 313 positions (3.2%), including 52.6 classroom teachers and 73.9 paraprofessionals (book pp. 16–17, 21). Next step: the adopted September budget, and how the cuts landed school by school.

Open