MOUNT VERNON — The Knox County commissioners approved a non-general fund (NGF) budget on Thursday that includes $64,710,365 in appropriations.
The estimated 2026 revenue for the NGF is $55,882,507.
Non-general funds are special-revenue funds such as the motor vehicle and gasoline tax, state and federal grants, or lodging tax.
The Knox County commissioners do not have direct oversight of all non-general funds. However, they must approve them as part of approving the county’s final budget.
Job & Family Services ($14.1M) and Knox DD ($10M) account for a little over $24 million of the county’s 2026 non-general fund budget.
The commissioners contribute $1 million from the general fund to JFS children’s services.
Capital/permanent improvements (9.8%), the county engineer (9.2%), and water/wastewater (7%) round out the top five expense categories.
The commissioners approved general fund appropriations totaling $28,644.279 in December. When you include Knox Public Health appropriations of $14,681,432, the total county appropriations are $108 million.
Total estimated revenues are $97,691,188.
Departments will make up any net deficits through their carryover funds.
“The way the grants go, they might have had money left from 2025 that they’re going to use in ’26. Some of the carryover will get eaten up through their budget process,” Booth explained.
Knox County 911
The 911 appropriation is $2.6 million.
“That’s pretty much a flat budget number,” Booth said. “We did have some increases in compensation due to the labor union contract, but that was offset by we no longer have any debt.”
The previous debt payment of $35,000 stemmed from a 10-year, zero-interest LGIF loan (Local Government Infrastructure Financing) 911 took out when the city and county consolidated operations.
The Ohio Department of Development administers LGIF loans.
Knox County Transit
Knox County Transit’s budget is $2.8 million, down from $3.2 million due to federal funding cuts that have trickled down to the state level.
Booth said KCT has received public backlash about services that are “not always available as quickly or as timely as they want them.”
“We’re just trying to do the best we can with the funding that they have available,” he said. “We’re going to have to make those difficult decisions, based on what the funding allows us to do.”
Booth said that when the new transit center is complete and open for other organizations to use, the county will allocate costs on a square-footage basis and charge those entities for their use.
Revenue from transit contracts, which Transit Director Bethany Celmar hopes will reach $100,000, will go into the Transit Reserve Fund as a local match for equipment or other items.
Capital improvements
The commissioners appropriated $7.16 million for capital improvement projects. Appropriations include a potential new salt barn, for which the county might issue bonds.
Proposed 2026 capital improvement projects
•Replace service center elevator
•Seal parking lot at Memorial Building
•Remodel first-floor bathrooms courthouse
•Repair ceiling/replace kennel area at the dog shelter
•Replace first-floor heat pumps in the courthouse
“I budgeted $4 million for that bond, but again, that doesn’t commit us to anything,” Booth said. “This is just putting it in an appropriation so if we do the bond and the money would come in, we have the appropriations ready that we could use.
“But if we don’t have the money, we obviously can’t spend it. This is just an appropriation; there’s no cash to go with it at this time; it would just be there if needed.”
Part of the $7.16 million is $1.76 million cash on hand for building out the transit center on West Chestnut Street.
The remaining $1.4 million will go toward other projects, including about $500,000 to replace the 1961 elevator in the service center.
A consultant is putting together a bid package, but the process will take several months. Booth anticipates an additional three to four months for installation.
Water and wastewater
Water appropriations are $1.78 million, up from $1.18 million in 2025.
On the wastewater side, appropriations increased to $2.437 million from $2.12 million in 2025 to help cover the cost of drilling a new well.
The commissioners do not know whether the water/wastewater department will have to take on debt to help cover the cost.
They opened bids on Thursday for Phase 1. Three companies submitted bids:
•Moody’s of Dayton $155,000
•Jamison Well Drilling & Pump Service $93,590
•National Water Services LLC $198,891
The engineer’s estimate was $95,000. Water/wastewater Superintendent Jeff Pickrell will review the bids and make a recommendation to the commissioners.
Miscellaneous non-general fund accounts
The NGF includes appropriations of $750,000 each for the service center, courthouse, and sheriff’s office capital funds and $400,000 for the Board of Elections capital fund.
The service center, courthouse, and sheriff’s office funds each have a current balance of $500,000. The BOE fund balance is $400,000.
•Bond retirement: $1.24 million.
•One Ohio opioid funding: $300,000. Booth appropriated money so the advisory committee could issue more grants if it chooses.
•Senior levy: estimated $1.24 million in revenue, of which $125,000 goes to Ohio District 5 Area on Aging to provide adult protective services. The remaining amount goes to agencies providing senior services.
•Dog and Kennel Fund: appropriated $422,500. In 2025, the commissioners created a separate fund to cover direct animal care costs. However, for 2026, direct-care costs will still come from the dog and kennel fund so that the direct-care fund can grow.