During Wednesday’s budget hearing meeting, the Neosho County Commissioners heard a citizen’s concerns regarding the budget.
Shirley Estrada, an Erie citizen, said she believed there were a few minor tweaks to the budget needed. She said on page 10. The unencumbered cash balance for Dec. 31, 2026, in the Special Bridge should read as zero, compared to the $2,053,095 listed.
Commissioner Gail Klaassen said they caught that error.
Estrada said on page 6a in the miscellaneous category for the current 2025 year, there is a negative $209,540 figure listed.
“I’m not a fan of ‘miscellaneous, so it took me a little bit to realize that it is the payment from the pilot fund to reimburse the general fund to pay off the last HVAC, that would have been expensed in 2026,” Estrada said. “I would just suggest that you note it as such, so you know what it is.”
She also said on page 6f, the amount is higher by $209,540, because it was not deducted as it was on the summary.
“So, basically, on page 6e, instead of the $516,243, when you put in that negative $209,540, it would then become $306,703, and then your totals would match,” Estrada said.
While looking at other things, Estrada said she noted that in 2018, resolutions were passed by the county commissioners to establish emergency management and 911 dispatch as separate from the Sheriff’s department, with directors as department heads hired by the commission.
Estrada said emergency management falls within the general budget, but that dispatch was included within law enforcement funds. She questioned the commissioners on why that was.
“Now for the nitty gritty of my concerns, I realized very quickly that other than the beginning Jan. 1 cash balance for funds, for the most part, the current year estimate for 2025 column is basically the 2025 budget amount, which appears the opposite of prior years, where by the amounts appeared to be projections as to anticipated expenditures and receipts through the end of that current year” Estrada said.
She said budgets should be based on actual numbers to date, then projections through the remainder of the year, which should determine the budget for the following year.
“So my concern is how realistic this method is on not relying on actuals and projected actuals,” Estrada said.
Estrada thanked the commission for budgeting for staff wage increases, but said the ability to do so was due to using $273,000 in pilot funds to pay off an HVAC project and the remaining equipment lease.
“If the 2026 budget had followed precedence, an expense for HVAC would be shown with a transfer of monies from the pilot into general to cover it,” Estrada said. “And it may or may not have increased the transfer for equipment reserves to cover that lease. It’s basically accomplishing the same thing, but an easier trail to follow.”
Estrada said she was curious if the interest saved in paying off these debts a few months early was greater than the interest earned on the pilot funds.
“What really concerns me the most is this kind of shell game of how the mill is determined for each taxing fund,” Estrada said.
She said these funds are driven by the balance forward of unspent funds available on Jan. 1. She said she was concerned that the general fund balance forward for 2026 was $1.1 million.
“I believe you have overstated what was actually transferred into the wind farm, because the numbers just don’t add up,” Estrada said.
Klaassen said that, in her understanding, at the end of 2024, there was a large amount of money left over that amounted to $1 million. Galemore said that Road and Bridge carried over $700,000.
Estrada said that according to the budget, the million is from the Special Bridge Fund going back into the general fund.
“Going forward, you’re going to need that million every year,” Estrada said.
Estrada said she believed that having a $1.1 million cash balance to start a year was unusual, especially because the budget was tight last year, requiring a little over half a million in ARPA funds to make the budget work.
“This is out of the ordinary, and this is not sustainable,” Estrada said of the large carryover. She said that given the budget, there would be no carryover into 2027.
Galemore said the budget is a guide, and it’s impossible to base it on actual prior-year numbers. Galemore said commissioners still did not have 2024’s actual numbers.
“I, like everyone else, want to see lower property taxes, but my concerns give me pause,” Estrada said.
“It never fails, you try to do the right thing, someone is going to complain,” Galemore said. “If you raise taxes, someone is going to complain. If you lower taxes, someone is going to complain. We are doing more for this county as a group than I think we’ve ever done.”
Klaassen said there were valid concerns in what Estrada said.
“I do believe that balance came from the million dollars extra we had in 2024,” Klaassen said. She said it was due to not doing a 13th month in the budget. She acknowledged that this year’s budget was tight and agreed that there wouldn’t be the same balance forward in 2027.
Klaassen said that they are over budget for 2025, and while there are some questions of exactly where the county is at financially, she believes the commission is headed in the right direction.
Klaassen highlighted that there are 18 services that the county is required by state statute to provide including: public health, emergency management, solid waste planning, law enforcement, jails, roads and bridges, noxious weed eradication, election administration, real property tax collection, personal property tax collection, property registration and record keeping, criminal prosecution, coroner services, district courts, mental health services, flood control, property valuation, and various licenses. She noted that many of these services are not assisted by state funding.
Commissioners voted to approve the 2026 budget as published, with a revenue neutral rate of 42.773, which is lower than the revenue neutral rate of 45.107.
The next county commission meeting will be on Tuesday, Sept. 23, at 2 p.m. in the Neosho County Courthouse. Agendas can be viewed at www.neoshocountyks.
