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Brevard County, Florida · brevard-res-26-091

Brevard County — the money trail

The total operating and capital budget the Board of County Commissioners adopted on September 22, 2026, for the year that began October 1 (Resolution No. 26-091). Click any number to see exactly where it comes from. Where the trail goes dark, it becomes a numbered issue in the docket. New here? Read our story or take the plain-words tour.
Cross-foots ✓ 141/141
The real money is in your city or town. With no county government here, the budgets that shape daily life — schools, police, roads, trash — are municipal. Browse every city and town →, and walk the ones we've ingested line by line.
Now you've seen it — say what matters. You don't write the budget; the people you elected do. But this is the record they answer to. Tell them what to lean into, or what to take a fresh look at, and why. Set the priorities.
✓ Sourced○ Cited◐ Partial⚠ Ambiguous✖ Dead end
✓ Sourced = cited to a document and the math re-adds to the dollar. ○ Cited = cited to a document, but the math isn't independently double-checked yet. Hover any mark for what it means.

Where it goes — $2,425,831,993 appropriated

▶County departments (Board agencies)$2,091,272,69986%✓ Sourced
The departments that report to the County Manager and the Board. Amounts are the July proposal, from the county’s own line-item spreadsheets.
▶Board of County Commissioners$2,349,060✓ Sourced
▶Budget Office$723,575✓ Sourced
▶Central Services Office$7,834,268✓ Sourced
Inside this total: reserves $325,210, capital $375,000.
▶Purchasing Services$807,413✓ Sourced
▶Asset Management$769,143✓ Sourced
▶County Attorney Office$2,425,920✓ Sourced
▶County Manager Office$1,562,125✓ Sourced
Inside this total: capital $1,000.
▶Emergency Management Office$17,731,733✓ Sourced
Inside this total: reserves $5,112,130, capital $929,217, transfers $166,790.
▶800 Megahertz$2,523,679✓ Sourced
▶Enhanced 9-1-1 Administration$12,977,244✓ Sourced
▶Emergency Management Operations$2,230,810✓ Sourced
▶Fire Rescue Department$187,110,301✓ Sourced
Fire and EMS for unincorporated Brevard and cities that contract with the county, plus ocean lifeguards. Paid largely by the Fire Control MSTU (0.6431 mills). Inside this total: reserves $15,920,868, capital $42,488,083, grants and aid $20,000, transfers $3,491,213.
▶Ocean Rescue$3,727,027✓ Sourced
▶EMS Operations$62,706,335✓ Sourced
▶Fire Prevention$3,177,014✓ Sourced
▶Fire Operations$115,282,697✓ Sourced
▶General Government$142,518,688✓ Sourced
Costs that belong to the whole county rather than one department: state-required payments ("mandates"), debt payments, transfers between funds, and reserves ($29.0 million). Inside this total: reserves $29,038,669, capital $25,171,400, grants and aid $5,604,821, debt payments $4,063,346, transfers $49,953,300.
▶General Government Debt$4,063,346✓ Sourced
▶General Government Mandates$13,642,005✓ Sourced
▶General Government Operations$123,258,832✓ Sourced
▶Public Health Emergency$1,554,505✓ Sourced
▶Housing and Human Services Department$52,778,890✓ Sourced
Housing help, veterans services, and community resources. Inside this total: capital $1,683,480, grants and aid $5,390,255, transfers $568.
▶Housing Program$22,469,209✓ Sourced
▶Veterans Services$736,004✓ Sourced
▶Community Resources$29,573,677✓ Sourced
▶Human Resources Office$116,760,095✓ Sourced
Mostly the employee benefits and risk funds ($92.3 million and $23.4 million) — insurance pools that departments pay into, so part of this money is also counted in each department’s own budget. Inside this total: reserves $17,370,513.
▶Risk Management$23,395,579✓ Sourced
▶Personnel Technical Services$904,637✓ Sourced
▶Employee Relations$117,030✓ Sourced
▶Employee Benefits$92,342,849✓ Sourced
▶Information Technology$9,867,552✓ Sourced
Inside this total: capital $979,588.
▶Library Services$35,160,261✓ Sourced
Inside this total: reserves $3,415,065, capital $6,518,125, transfers $1,176,211.
▶Mosquito Control$15,784,685✓ Sourced
Inside this total: reserves $871,232, capital $5,304,815, transfers $317,156.
▶Natural Resources Management Department$634,983,52530% of fund✓ Sourced
The biggest line because it holds the Save Our Indian River Lagoon program: $593.0 million, of which $330.0 million is reserves — sales-tax money set aside for future lagoon projects. Also the county stormwater utility ($35.3 million). Inside this total: reserves $335,655,329, capital $158,877,315, grants and aid $117,994,843, debt payments $153,433, transfers $327,738.
▶Save Our Indian River Lagoon$593,026,103✓ Sourced
▶Environmental Remediation$3,024,825✓ Sourced
▶Environmental Resources Management$2,039,062✓ Sourced
▶Stormwater Utility$35,271,245✓ Sourced
▶Beaches, Boating and Waterways$1,622,290✓ Sourced
▶Parks and Recreation Department$97,273,942✓ Sourced
Parks, pools and the Environmentally Endangered Lands program. Inside this total: reserves $10,586,311, capital $34,442,121, debt payments $482,960, transfers $2,245,897.
▶North Area Parks$24,724,420✓ Sourced
▶Central Area Parks$20,375,150✓ Sourced
▶South Area Parks$35,387,229✓ Sourced
▶Environmentally Endangered Lands$16,465,700✓ Sourced
▶Debt Management$321,443✓ Sourced
▶Planning and Development$129,078,327✓ Sourced
Building permits and code enforcement, plus impact fees collected from new construction for roads ($65.4 million), schools ($26.2 million), and other services. $84.3 million of it is reserves. Inside this total: reserves $84,291,002, capital $401,500, grants and aid $26,303,001.
▶Building Code Compliance$23,846,848✓ Sourced
▶Impact fee Administration & Cashier$857,530✓ Sourced
▶Code Enforcement$2,278,340✓ Sourced
▶Correctional Impact Fees$1,243,814✓ Sourced
▶Education Impact Fees$26,204,906✓ Sourced
▶Emergency Medical Services Impact Fees$1,773,249✓ Sourced
▶Fire Rescue Impact Fees$967,035✓ Sourced
▶Planning & Zoning$3,459,670✓ Sourced
▶Library Impact Fees$1,623,868✓ Sourced
▶Licensing Regulation and Enforcement$1,462,016✓ Sourced
▶Transportation Impact Fees$65,361,051✓ Sourced
▶Public Safety Office$6,164,833✓ Sourced
Inside this total: capital $20,004. Honest arithmetic: the three divisions add to $6,149,998 — $14,835 less than the department total; the difference isn’t itemized in the sheet.
▶Community Corrections$1,508,916○ Cited
▶Medical Examiner's Office$3,888,813○ Cited
▶School Crossing Guard$752,269○ Cited
▶Public Works Department$161,074,096✓ Sourced
Roads, bridges, traffic signals and county buildings. Includes $69.2 million of capital outlay. Inside this total: reserves $7,293,882, capital $69,158,813, debt payments $5,268,750, transfers $2,364,878.
▶Road & Bridge$30,491,076✓ Sourced
▶Engineering$4,560,062✓ Sourced
▶Facilities Management$38,588,071✓ Sourced
▶Surveying and Mapping$2,175,641✓ Sourced
▶Traffic Operations$14,070,477✓ Sourced
▶Transportation Construction$56,344,468✓ Sourced
▶Road & Bridge District 1 MSTU$4,473,544✓ Sourced
▶Road & Bridge District 2 MSTU$1,955,135✓ Sourced
▶Road & Bridge District 3 MSTU$1,409,057✓ Sourced
▶Road & Bridge District 4 MSTU$4,792,549✓ Sourced
▶Road & Bridge District 5 MSTU$1,689,758✓ Sourced
▶Road & Bridge District 4 Beaches MSTU$402,214✓ Sourced
▶Road & Bridge District 4 MI$122,044✓ Sourced
▶Solid Waste Management Department$145,863,570✓ Sourced
Landfills, trash collection and recycling, paid by fees. $58.6 million of it is reserves. Inside this total: reserves $58,619,338, capital $8,588,198, debt payments $5,037,816, transfers $2,136,521.
▶Collections and Recycling Program$30,434,937✓ Sourced
▶Space Coast Government Television Communications Office$562,458✓ Sourced
Paid by the tourist development (hotel) tax, not property tax. Inside this total: reserves $14,115,632, capital $5,947,785, grants and aid $8,699,214, debt payments $655,241, transfers $4,586,368.
▶Transit Services$38,840,204✓ Sourced
Space Coast Area Transit buses and paratransit. Inside this total: capital $15,354,735.
▶Bus Operations$8,225,084✓ Sourced
▶Transit Capital$30,615,120✓ Sourced
▶UF Brevard County Extension Services$1,308,389✓ Sourced
Inside this total: capital $4,365, transfers $4,804.
▶Utility Services Department$204,054,691✓ Sourced
County water and sewer, paid by customers’ bills — not property taxes. Includes $102.4 million of capital work. Inside this total: reserves $31,153,489, capital $102,359,260, debt payments $5,427,582, transfers $1,855,148.
▶Barefoot Bay Water and Sewer District$23,115,636✓ Sourced
▶Countywide Water and Sewer$180,939,055✓ Sourced
▶Valkaria Airport$1,561,426✓ Sourced
Inside this total: reserves $193,855, capital $100,000, debt payments $129,165.
▶Court operations$9,000,206✓ Sourced
Court costs the county must pay under Florida law: facilities, technology, and local court programs.
▶Judicial Branch Administration$567,899✓ Sourced
▶Judicial Support$7,994,47189% of fund✓ Sourced
Inside this total: capital $401,050, transfers $923,372.
▶Court Technology$2,762,712✓ Sourced
▶Court Facilities$4,467,836✓ Sourced
▶Local Court Initiatives$440,715✓ Sourced
▶Juvenile Alternatives$323,208✓ Sourced
▶Law Library$437,836✓ Sourced
Inside this total: capital $133,897.
▶Outside agencies the county budgets for$27,695,7681%✓ Sourced
Separate districts and agencies whose budgets run through the county.
▶Melbourne-Tillman Water Control District$4,876,802✓ Sourced
Inside this total: reserves $1,798,058, capital $313,000.
▶Merritt Island Redevelopment Agency$6,744,979✓ Sourced
Inside this total: reserves $2,646,650, capital $2,628,350, grants and aid $175,000.
▶North Brevard Economic Development Zone$9,414,82534% of fund✓ Sourced
Inside this total: reserves $3,408,536, grants and aid $5,806,514.
▶Transportation Planning Office$6,659,162✓ Sourced
Inside this total: capital $113,000.
▶Elected officers (Charter Officers)$258,393,19011%✓ Sourced
Offices run by their own elected officials, budgeted through the county. These five add to $258,393,190, as the book states.
▶Sheriff’s Office$220,439,18785% of fund✓ Sourced
Runs patrol in unincorporated Brevard, the county jail, court security and 9-1-1 dispatch. About $157.4 million of it is transferred from the county’s General Fund (book p. 394).
▶Law Enforcement — General Fund$76,097,922✓ Sourced
▶Law Enforcement — MSTU (unincorporated patrol)$36,356,443✓ Sourced
▶County Jail Complex$66,553,297✓ Sourced
▶Judicial Operations (court security)$10,540,459✓ Sourced
▶Animal Services$5,781,022✓ Sourced
▶Contracted Services$15,598,220✓ Sourced
▶Unified Communications Center (dispatch)$6,225,359✓ Sourced
▶Inmate Welfare$1,324,000✓ Sourced
▶State Forfeiture$710,680✓ Sourced
▶Second Dollar Education$35,779✓ Sourced
▶Two-Fifty Education$129,741✓ Sourced
▶Federal Forfeiture — Justice$479,641✓ Sourced
▶Federal Forfeiture — Treasury$68,782✓ Sourced
▶Crime Prevention$261,000✓ Sourced
▶Animal Services Enforcement Training$21,322✓ Sourced
▶Spay/Neuter$255,520✓ Sourced
▶Tax Collector’s Office$15,539,989✓ Sourced
▶Property Appraiser’s Office$12,567,183✓ Sourced
▶Supervisor of Elections$7,296,431✓ Sourced
▶Clerk to the Board$2,550,400✓ Sourced
▶Changes between the July proposal and adoption$39,470,1302%⚠ Ambiguous
Computed, not printed: the adopted total ($2,425,831,993) minus the proposed budget book’s total ($2,386,361,863, book p. 22). The Board made changes in July and at its September hearings; the county has posted an “Adjustments … July Board Action” summary, and the adopted book is “coming soon” (Docket #1). Until then, which lines grew is not itemized here.

Beside the county — separate governments, separate ledgers

▶Brevard Public Schools — all funds$1,567,771,25765%✓ Sourced
A separate government with its own elected School Board. This is the district’s whole FY2026-27 budget as proposed July 28, 2026 — every fund, counting money carried in from last year and money left at year’s end — $58.6 million (3.6%) less than FY2026’s adopted $1,626,355,803. The Board held its final budget hearing September 10, 2026; the adopted book isn’t posted yet (Docket #3). The tax rate proposed is 6.302 mills.
▶General Fund — running the schools$821,250,71552% of fund✓ Sourced
Teachers, aides, buses, buildings’ upkeep. Down $13.8 million from FY2026. Paid mostly by the state formula and the school property tax.
▶Spending, by what it’s for$775,481,666✓ Sourced
Down $52.3 million (6.3%) from the FY2026 estimate. By what it buys: salaries $395,817,066 (down $51.5 million, 11.5%), benefits $159,687,320, purchased services $159,173,564, energy $19,078,600, supplies $26,008,914, equipment $5,421,541, other $10,294,661 (p. 21).
▶Instruction (classrooms)$491,395,702✓ Sourced
Down $32.4 million (6.2%).
▶Student support (counselors, nurses, psychologists)$28,845,345✓ Sourced
Down $4.7 million (14.0%).
▶Media centers$7,853,143✓ Sourced
▶Curriculum development$24,930,485✓ Sourced
▶Teacher training$4,256,329✓ Sourced
▶Classroom technology$13,107,825✓ Sourced
▶School Board$1,628,528✓ Sourced
▶General administration (superintendent’s office)$1,292,046✓ Sourced
▶School administration (principals’ offices)$45,772,746✓ Sourced
Down $6.9 million (13.1%).
▶Facilities acquisition and construction$8,253,555✓ Sourced
▶Finance office$5,180,613✓ Sourced
▶Food services$1,298,173✓ Sourced
▶Central services (HR, purchasing, planning)$9,123,228✓ Sourced
Down $2.8 million (13.3%).
▶Running the buildings (utilities, custodians)$72,911,587✓ Sourced
▶Building maintenance$26,425,536✓ Sourced
▶Administrative technology$6,196,990✓ Sourced
▶Community services (before- and after-school care)$8,523,911✓ Sourced
▶Moved to other funds$2,595,085✓ Sourced
To the auto and general liability insurance fund.
▶Left at year’s end (June 30, 2027)$43,173,964✓ Sourced
Up from $23,927,447. The unassigned part — money free for anything — was $21.9 million in June 2025 and an estimated $5.5 million in June 2026; this budget rebuilds it to $19.1 million.
▶Non-spendable (inventory, prepaid)$7,010,262✓ Sourced
▶Restricted by law or grant$16,364,220✓ Sourced
▶Unassigned (free to use)$19,052,308✓ Sourced
▶Debt Service — paying for past buildings$36,116,361✓ Sourced
Lease-purchase payments (certificates of participation) for schools built in past years, paid from the 1.5-mill capital tax. The district’s last state school bond (2017A) was paid off in FY2026 (p. 23).
▶Left at year’s end$177,361✓ Sourced
▶Capital Projects — building and fixing schools$433,477,83928% of fund✓ Sourced
Paid by the 1.5-mill capital tax ($119.3 million), the half-cent school sales tax, and impact fees on new homes. The sales tax is budgeted at $34.2 million, half last year’s $69.4 million, because its renewal is on the November 3 ballot (p. 27) — facts only on this site. By state law the district shares capital tax and sales tax money with charter schools (about 14% of the sales tax).
▶Construction and renovation$176,331,610✓ Sourced
Up $52.6 million (42.5%) from FY2026. By where the money comes from:
▶Half-cent sales tax$61,764,114✓ Sourced
▶Capital property tax (1.5 mills)$50,793,721✓ Sourced
▶Impact fees from new homes$45,794,219✓ Sourced
▶Other capital money$6,910,131✓ Sourced
▶State CO&DS$6,574,920✓ Sourced
▶Sale of property$2,053,388✓ Sourced
▶Other capital (equipment, technology)$13,411,325✓ Sourced
▶Finance costs$26,940✓ Sourced
▶Moved to other funds$94,197,261✓ Sourced
Capital tax money moved to pay the building debt ($35,939,000) and to the General Fund ($51,573,000), plus the state’s charter-school capital money passed through ($6,565,261). The book says $8.0 million of the capital tax goes to property insurance (p. 27).
▶From the capital property tax$87,512,000✓ Sourced
▶From state PECO$6,565,261✓ Sourced
▶From property sales$120,000✓ Sourced
▶Left at year’s end — saved for projects$149,510,703✓ Sourced
Down from $240.2 million as projects are built. Most of it is sales tax already collected for the voter-approved work plan. Honest arithmetic: the eight fund balances the book prints add to $149,510,702 — $1 less than its total, rounding in the district’s own book.
▶Impact fees$14,040,903○ Cited
▶Capital property tax$12,427,361○ Cited
▶Property sales$2,447,655○ Cited
▶State CO&DS$1,195,686○ Cited
▶State PECO (overspent; shown negative in the book)$-2,252,228○ Cited
▶Special Revenue — school meals, federal grants, school clubs$152,106,977✓ Sourced
Money that can only be spent on its own purpose. Federal pandemic aid (ESSER) — $56.3 million in FY2024 — ended September 30, 2024 (p. 37).
▶School meals$67,042,910✓ Sourced
Paid mostly by the federal school lunch program ($38.1 million) and meal sales ($9.9 million). Food and supplies are $23.2 million.
▶Moved to the General Fund$2,000,000✓ Sourced
▶Left at year’s end$18,585,318✓ Sourced
▶Federal grants$57,309,471✓ Sourced
Each grant pays for its own program; spending equals the grant.
▶IDEA — special education$23,783,568✓ Sourced
▶Title I — schools with many low-income students$18,165,342✓ Sourced
▶Head Start (preschool)$6,186,091✓ Sourced
▶Title II — teacher training$2,499,136✓ Sourced
▶Title IV — 21st Century schools$1,717,316✓ Sourced
▶Other federal through the state$1,406,355✓ Sourced
▶Workforce Innovation and Opportunity Act$898,760✓ Sourced
▶Career and technical education (Perkins)$876,539✓ Sourced
▶Title III — English learners$540,110✓ Sourced
▶Title X — homeless students$136,254✓ Sourced
▶School internal funds (clubs, activities, fundraising)$27,754,596✓ Sourced
▶Left at year’s end$13,657,696✓ Sourced
▶Internal Service — the district’s own insurance$124,819,365✓ Sourced
The district insures itself for employee health care, workers’ compensation, and liability; each school and office pays premiums in, so this money is also counted in the other funds. The health fund’s balance is set to fall to $5.0 million (p. 41).
▶Employee medical insurance$116,995,131✓ Sourced
▶Workers’ compensation$5,218,329✓ Sourced
▶Auto and general liability$2,605,905✓ Sourced
▶Brevard Public Schools — where the General Fund’s money comes from$821,250,71534%✓ Sourced
FY2026-27 as proposed. The state formula (FEFP) pays for students; the district must levy the state’s “required local effort” tax to get it.
▶Local — mostly property taxes$405,383,21149% of fund✓ Sourced
▶School property taxes (state-required and discretionary)$305,047,840✓ Sourced
▶Voter-approved 1-mill tax (pay, enrichment, technology)$77,967,542✓ Sourced
Approved by voters in 2022: 80% for employee pay, 16% for student enrichment, 4% for classroom technology. Its renewal is on the November 3 ballot (p. 19) — facts only on this site.
▶Before- and after-school care fees$9,870,750✓ Sourced
▶Other local$9,052,079✓ Sourced
▶Adult education fees$72,500✓ Sourced
▶Other course fees$60,000✓ Sourced
▶State$329,416,79640% of fund✓ Sourced
▶State formula (FEFP) — the district’s share$253,603,836✓ Sourced
Down $11.8 million (4.4%) as more of the formula goes to scholarships and charter schools.
▶Class size reduction$66,111,336✓ Sourced
▶Workforce development$3,575,397✓ Sourced
▶Voluntary pre-kindergarten$2,938,130✓ Sourced
▶Workforce CAP grant$2,361,527✓ Sourced
▶Other state$297,320✓ Sourced
▶State license tax$260,000✓ Sourced
▶Sales tax distribution$223,250✓ Sourced
▶Capital outlay and debt service$46,000✓ Sourced
▶Federal$4,155,000✓ Sourced
▶Federal Impact Aid$600,000✓ Sourced
▶Moved in from other funds$58,258,261✓ Sourced
Mostly capital tax money, as state law allows.
▶Insurance recoveries$110,000✓ Sourced
▶Carried in from last year (July 1, 2026)$23,927,447✓ Sourced
Down from $50.3 million a year earlier.
▶The state school formula (FEFP) for Brevard — who gets it$751,564,94231%✓ Sourced
The formula pays for 81,746.73 full-time students in FY2026-27 — about $9,194 each. It now follows students to charter schools and private-school scholarships. Up $22.1 million, but the district’s own share is flat: “the increase is directed towards charter schools and the Family Empowerment Scholarship” (p. 9).
▶District-run schools (57,890 students)$534,871,90071% of fund✓ Sourced
Down $340,740.
▶Private-school scholarships (13,797 students)$129,367,530✓ Sourced
Up $19,385,125 (17.6%); scholarship students up 15.3%.
▶Charter schools (10,060 students)$87,325,512✓ Sourced
Up $3,076,079.
▶Brevard Public Schools — school by school (FY2026, latest posted)$474,635,03020%✓ Sourced
What each school was given for FY2025-26: its staffing plan (teachers and staff, by projected enrollment), its operating money ($50 per weighted student, spent as the principal and School Advisory Committee decide), and substitutes. It does not include districtwide programs like band, art and advanced classes (p. 101). All 91 schools and programs add up to $474,635,030 exactly. The FY2027 book has no school-level table yet.
▶The half-cent school sales tax — projects by school (FY2026, latest posted)$215,461,1639%✓ Sourced
Voters approved the half-cent school capital sales tax in 2014 and renewed it in 2020, tied to a work plan for repairs, security and technology; its renewal is on the November 3, 2026 ballot (facts only on this site). FY2025-26 as adopted: what each school’s projects were budgeted, the charter schools’ share, and what was left at year’s end.
▶Facility Renewal$43,520,416✓ Sourced
▶District Security$7,967,790✓ Sourced
▶Educational Technology$8,600,406✓ Sourced
▶Charter schools’ share (required by state law)$10,027,783✓ Sourced
▶Left at year’s end — restricted to the work plan$145,344,76867% of fund✓ Sourced
▶Brevard Public Schools — debt owed (June 30, 2025)$249,360,00010%✓ Sourced
Mostly certificates of participation: lease-purchase deals in which a district leasing corporation borrows for school buildings and the district pays rent from its capital tax. In FY2025 the district issued two new series ($95.6 million and $54.0 million) and paid off six older ones. FY2026 payments: $24.1 million of principal and $12.3 million of interest (p. 60).
▶2024A certificates$83,550,00034% of fund✓ Sourced
▶2008A certificates$56,000,000✓ Sourced
▶2025A certificates$53,965,000✓ Sourced
▶2017A certificates$52,425,000✓ Sourced
▶2017B certificates$3,365,000✓ Sourced
▶2017A state school bond (paid off in FY2026)$55,000✓ Sourced
▶The 16 cities and towns◐ Partial
Each sets its own budget and tax rate. 421,144 people live in them; 237,303 live in unincorporated Brevard, where the county provides local services. Melbourne Beach’s budget is fully ingested — see Cities & towns.