TO: Board of County Commissioners
THROUGH: John A. Titkanich, Jr., County Administrator
FROM: Kristin Daniels, Director - Office of Management & Budget
DATE: February 16, 2026
SUBJECT: Children's Services Funding Allocation for Fiscal Year 2026/27
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BACKGROUND
Each year, the Board of County Commissioners approves a funding allocation for Children’s Services. This amount is then allocated to the applicants based upon recommendations of the Children’s Services Advisory Committee (CSAC). The County has historically changed the funding allocation based upon the previous fiscal year’s tax roll change with exceptions during the economic downturn.
On May 17, 2022, the Board approved changes to the CSAC Ordinance which increased the maximum millage cap to 0.2500 mills, up from the previous cap of 0.1250 mills. Since then, the Board has approved levying 0.1250 mills for the Children’s Services funding allocation each fiscal year (FY).
ANALYSIS
Staff is seeking Board approval regarding the millage rate to be levied for FY 2026/27, which will dictate the level of funding for the program.
Pursuant to Section 103.27(4) of the County Code, funds shall be used for administrative expenses in an amount not to exceed eight (8) percent of the approved Children’s Services budget. This amount fluctuates each year, depending on the approved funding level, and will be included in the proposed budget when presented before the Board in July at the Budget Workshops.
BUDGETARY IMPACT
Continuing to fund Children’s Services at 0.1250 mills would generate $3,778,838 for FY 2026/27. This is an increase of $299,346, or 8.6%, in the upcoming fiscal year. This approach lessens the financial pressure on the General Fund, and in turn Indian River County taxpayers, while still providing for a healthy increase in funding for the program. Gradual increases in additional funding also ensure the Children’s Services age...
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