MOUNT VERNON — Knox County Children Services is raising a red flag as the county files its mid-year budget.
The Ohio Revised Code requires the commissioners to review the general fund and each levy fund to determine the estimated revenue for 2026.
The levy funds include:
•Knox County Board of DD
•Mental health levy
•Children’s Services
•Senior citizens levy
•Knox County Park District
The commissioners are only directly involved in the general fund.
County Administrator Jason Booth and Knox County Auditor Sarah Thorne work with the department heads to create the budget.
“The expense side of that is a little bit tricky at this point because we’re only halfway through the year, so it really becomes more of a revenue and a cash flow budget,” Booth explained.
Booth said the only item that “stuck out as a potential concern” is children services. Revenue projections for 2026 show a potential decrease between $800,000 and $900,000.
“Based on that, they would be required to use cash carryover that’s on hand to cover that. If that does come to be actual, then their ending cash balance would be down below $200,000 to end 2026, which would be a little alarming at this point,” Booth said.
“But again, this is a budget based on what they’re estimating revenues will be in 2026, and it’s obviously only July of 2025, so we’ll know better as we get farther into this year.”
The county has $9.176 million in outstanding bonds and anticipates paying $1.274 million in bond payments in 2026.
The outstanding bonds and bond payments are spread across various departments and funds, not solely the general fund.
Other funds
The DD fund’s ending cash balance is expected to drop because the agency will use $1.4 million of its carryover to cover expenses.
Booth said DD’s balance is always a little higher than that of other groups because it has to pay upfront and then bill Medicare and Medicaid for the services.
Additionally, over the last few years, DD has assumed responsibility for some children who would qualify for help under Knox County Job and Family Services’ children’s services program.
“They’ve been able to reduce some of that burden on the children’s services funds, which I think we’ve been sounding that alarm for at least five years now. That fund on the children’s side has been struggling,” Booth said.
County officials project a slight increase, about $22,000, in senior levy funding.
The county typically files the mid-year budget in June. However, Booth said that with discussions on the state budget and tax revenue in flux, the county held off until some of that was resolved.
Legislative action
The commissioners approved the budget on July 15. They also approved establishing an animal care fund.
Dog Warden Brian Biggerstaff requested the fund to enable community members to donate directly to animal care. Donations are currently allocated to the dog and kennel fund.
“[Brian] feels that this would be better for the community if they want to make a donation for direct animal care,” Booth said. “The money would go in and it could only be used for direct animal care.”
There is no guarantee the state will approve the commissioners’ request to establish the fund.
Additionally, the commissioners did not commit to funding it.
The commissioners approved an invitation to bid for the Knox County Sheriff’s Office maintenance building project, estimated at $425,000. The KCSO will modify the existing structure to create a secure evidence room and add electricity.
The KCSO will use approximately two-thirds of the building for evidence storage; the remainder will be general storage.
Other legislative actions include:
•Approved a notice to bid for upgrades to the jail security system at an estimated cost of $150,000
•Renewed the contract with the Knox County Convention and Visitors Bureau regarding the bed tax
•Approved putting $10,703.79 in delinquent water and wastewater accounts onto landowners’ property tax bills
•Authorized the Heart of Ohio Trail Board to conduct conversations on behalf of the Board of Commissioners regarding the planned Centerburg Midway Welcome Station. The HOOT board wanted an updated letter since new commissioners were elected last year.
