CHAMOIS — Chamois aldermen approved the 2024 audit for the fiscal year ending June 30, 2024, at their meeting on Monday, Feb. 2. City Treasurer Theresa Walter noted that Decker & Pace Certified Public Accountants found several issues, including the fact that the budget was not broken down by funds, did not have the five elements required by Missouri State Statute, and the budget was not amended even though the city had exceeded the proposed budget.

“They are recommending that we amend the budget every month,” Walter said. “That way we can stay on top of things and see where we are going over the budget.”

Decker & Pace took everything into consideration and certified that the city was in compliance.

Walter said that she could start making budget amendments when the new fiscal year begins in July 2026.

The 2024 audit shows that the city of Chamois has total assets of $3,489,672, broken down as cash and cash equivalents ($447,248), investments ($12,011), restricted cash and cash equivalents ($59,623), construction in progress ($944,026), and other capital assets ($2,026,764). Chamois had liabilities totaling $245,300, including revenue bond payable ($17,000) and revenue bond ($228,300). That gives the city a total net position of $3,244,372.

The audit shows total revenues for governmental funds of $125,091, including property taxes ($20,350), franchise taxes ($26,654), sales tax ($17,785), motor fuel tax ($21,311), trash pick up ($33,630), license, permit, and fees ($772), park income ($1,774), donations ($260), interest ($386), and miscellaneous ($2,169). The audit shows governmental expenditures totaling $142,728, which include general ($109,093), streets ($1,370), parks ($3,129), and sanitation ($29,136). The city transferred in $48,114 to cover the deficit of $17,637, giving them a balance for the year of $30,477. Accounting for depreciation expenses of $17,041, the city’s net position for the governmental funds is $28,773.

According to Decker & Pace, the city’s operating revenue of $146,964 includes water ($68,681), sewer ($61,136), and other ($17,447). Total operating expenses of $121,554 include depreciation ($46,947), miscellaneous ($607), repair and maintenance ($43,082), salaries and payroll ($15,807), testing ($4,394), and utilities ($10,717), giving the city a positive balance of $25,410.

Aldermen also approved a budget amendment for the 2024-25 fiscal year.

“Although it doesn’t really affect anything since the year is already over by law, we have to pass this,” Walter said.

According to the budget amendment, the city had a surplus of $34,121.09. The city had originally budgeted for total revenues of $264,789, but amended it to $333,158.07. Budget revenue decreases: account interest (from $332 to $308.33), ATV/UTV license (from $300 to $15), business license (from $700 to $475), sewer income (from $81,926 to $56,135.01), motor vehicle fee increase (from $1,854 to $1,7027.49), property tax and sales tax (from $36,171 to $35,924.60), utility reconnection fees (from $200 to $0), water income (from $70,768 to $56,954.03), primacy fee (from $570 to $0), and water tax (from $991 to $0).

The following revenues increased: cemetery donations (from $100 to $135), park income (from $1,090 to $9,123.75), franchise tax (from $23,976 to $29,354.19), motor fuel tax (from $4,142 to $4,326.29), trash income (from $26,825 to $43,679.63), and utility deposits collected (from $1,550 to $2,500).

Several revenue line items were not included in the original budget, including campground rental ($1,880), refund ($1,093.28), other income/special project ($71,757.50), and tickets ($766.75).

Unterrified Democrat Reporter Theresa Brandt asked Walter why there was such a big discrepancy in the budget for water and sewer income.

Walter wasn’t sure, but explained that the special income and the increase in the park income were due to the insurance claims from storms that year, as well as a donation of $35,000 for street repairs.

Brandt asked why the trash had such a large income.

“We’re not sure,” Walter said. “We raised the trash cost, and before that, the city was losing money every month.”

Brandt said that it seemed like a big increase when the city was only making a few dollars per trash can per month.

“We’re not sure,” Walter said. “We weren’t making that much money.”

Walter explained that the city was making roughly $2 per can off 200 cans per month.

“That doesn’t add up,” Brandt said.

“I don’t know why it is like that,” Walter said.

As for expenses, the city originally budgeted $239,260 but spent $299,037.07. The amended budget showed expenses increased on the following line items: audit (from $6,500 to $11,200), gas (from $1,800 to $1,941), office supplies (from $6,025 to $6,182.84), campground electric (from $400 to $402.43), wood pole LED light (from $110 to $754.84), division of employment security (from $300 to $349.35), sewer electric for the lagoon (from $4,775 to $5,604.22), sewer electric for main pump station #2 (from $150 to $418.81), Highway K sewer pump (from $360 to $379.73), subcontractor for sewer maintenance (from $7,200 to $16,000), trash service (from $26,825 to $38,837.65), primacy fee (from $500 to $1,285.18), electric for water at Hwy. 100 and Hwy. 89 pump station (from $290 to $340.66), water electric from market pump #2 (from $150 to $158.64), and water electric from the water tower (from $300 to $815.71).

The following expenditures decreased from the original budget to the amended budget: outside accountants (from $1,500 to $960), treasury salary (from $13,500 to $10,897), advertising (from $1,500 to $393.75), equipment expenses (from $2,500 to $1,545.53), property and liability insurance (from $13,000 to $12,804), Workers’ Compensation (from $5,000 to -$527, due to a credit on the account), legal fees (from $20,000 to $5,292.50), locate fees (from $400 to $41.85), membership dues and subscriptions (from $1,200 to $1,175), municipal election expenses (from $1,500 to $1,299.15), municipal lights (from $10,860 to $10,064.89), office phone and internet (from $2,350 to $1,589.69), ballpark lights (from $650 to $317.43), park maintenance (from $700 to $0), aldermen salary (from $2,460 to $2,271.84), city clerk wages (from $13,500 to $9,413.91), city marshal (from $14,400 to $6,570), mayor salary (from $1,825 to $1,662.24), part-time maintenance wages (from $28,230 to $23,296.16), payroll taxes (from $7,000 to $1,846.20), Missouri Department of Natural Resources (from $250 to $213.75), sewer electric lift near park (for $1,250 to $1,198.75), sewer loan repayment (from $12,000 to $10,966.76), sewer testing (from $5,000 to $4,948), training (from $500 to $460), water electric from East First street (from $950 to $180.89), water electric form East First street pump #1 (from $700 to $370.68), water electric from Market street (from $2,450 to $1,666.08), subcontractor water main repair (from $6,000 to $1,830.12), and water subcontractor labor (from $7,200 to $479).

Only one line item on the budget for expenditure remained the same as originally budgeted, which was for chlorination ($1,200). Several line items that were amended to include expenditures had been originally budgeted with no expenses. Those line items included fines and penalties ($283.93), park operation and maintenance ($9,768.48), payroll expenses ($3,901.25), lagoon ($300), special projects-street repairs ($45,609.37), travel and mileage ($144.38), utility deposit refund ($368.78), water electric (4,437.43), water maintenance ($47,548.42), water plumbing supplies ($670.40), water operations ($600), water testing ($600), and water testing mileage reimbursement ($55.27).

Walter said that if the city had not received additional money that year for street paving and insurance payouts, the city would have been in trouble.

“We brought in $68,639.07 more in income than we had expected, but we spent $109,669.68 more than we expected,” Walter explained. “We’re about $41,300 over on expenses. We’re $41,300 in the hole. I am afraid of what the numbers are going to show on the next budget. I’m not expecting it to be good.”

Brandt asked why some of the line items seemed so far off from the original budgeted amounts, noting that some of the numbers just didn’t make sense.

“It’s not right,” Walter said, referring to the amended budget. “We’re having an issue with QuickBooks. We thought we had them fixed. But looking at these numbers, I can’t guarantee it.”

“It’s not right,” Mayor Marie Slusser agreed, referring to the amended budget.

Walter believes that the total amounts are correct on the amended budget, but the line items may not have the correct totals.

Walter said that the Board of Aldermen voted to pay for online support for three months for QuickBooks, but they would only work through the auditor.

In other business, Walter noted that as of March 1, Republic Services would be raising trash rates by 6% per the city’s contract. The new cost will be $19.08 per month for one can (up from $18) and $10.60 per month for the second can (up from $10) at the same residence. Currently, the city charges residents $20 for one can and $30 for two cans.

“Before, we were only getting $2 per can; now we are only going to make $.94 per can for a single can and only $.34 for someone with two cans,” Walter said. “I can tell you we have had multiple phone calls from residents who were very irritated because water and sewer rates were recently raised. If we raise the trash rate again, they are going to be really irate.”

“If we lose the majority of our income from trash, we have to do something,” Slusser said. “I know everyone has had their taxes increase and the electric increase. Everything has been going up.”

“And it hit all at the same time,” Walter said.

Slusser suggested raising the trash rate for one can by $.50 per month and raising the cost of the second can by $1 per month.

“We jumped the trash rate last year, and we just raised the water and sewer rates in December,” Walter said.

“But only by a couple of bucks,” Slusser added.

“Now here we are in March, wanting to raise the trash rate again,” Walter noted. “We’re going to have to raise the trash rate every year for the next six years.”

Slusser said that it was already laid out when the city signed the contract with Republic Services that increases would be inevitable.

“Hopefully, the residents will understand,” Slusser said.

The mayor again proposed charging residents $20.50 for a single can and $31 for two cans.

“I think we need to come back around to that at the next meeting,” Alderman Cheyanna Wolfe said. “I think we need to look at our budget before we make any decisions.”

Aldermen tabled any decision on Republic Trash Services until the next meeting.

• Walter told aldermen that, for the foreseeable future, she was not going to be able to work the same number of hours for the city as she had been.

“I have some things going on, and I’m not allowed to handle the number of hours that are needed here,” Walter said. “Either I have to cut my hours and do what I can, or I can resign, or I can use comp time to try to make up the difference. I only have so many hours a month I can work right now.”

Walter did not elaborate on her reasons but said that it was an entirely personal matter.

“I can continue to do as much as I can, but I can’t designate 80 hours a month for the city at this time,” Walter said, adding she expects to be able to work no more than 40 to 50 hours per month in the upcoming months, and most of that would need to be working from home. “It is entirely your decision, but we need to come up with a plan.”

Aldermen will discuss Walter’s hours and position at the next meeting.

• Aldermen met and approved the outstanding bills on Jan. 28, but couldn’t have a full meeting due to an emergency with one of the aldermen’s family members.

The approved bills totaled $13,523.03.

At the Feb. 2 meeting, Walter went over the bills even though they had already been approved.

“The bills were approved when we all met last week. This is just to go over them because you all approved them without knowing what was in them,” Walter said, before going over them line by line.

One item for $180 to Royal Publishing stood out to Wolfe, who asked what the bill was for.

“I got a bill for it,” Walter said. “That’s all I know.”

Wolfe did not remember discussing that bill before. The other aldermen chimed in, noting they didn’t remember anything regarding that invoice either.

“It was never brought up,” Walter said.

“That was something for the school,” Slusser said. “For the boys’ basketball team. It was just an ad in the paper where the money was supposed to go towards the school.”

Brandt asked why the item had not been brought up and approved by the aldermen.

“I authorized that amount,” Slusser said. “It was sent to the city and area businesses. I didn’t know it had already been paid.”

Brandt repeated that it should have been brought up to the board before it had been approved.

“It’s for the basketball team and if I’m not wrong, we’re all for the Pirates and basketball, right?” Slusser asked.

“That’s not the issue; it should have been approved,” Brandt insisted.

“What difference does it make? We run ads in the paper all the time,” Slusser argued.

“No one here knew what that money was for,” Brandt said. “The aldermen are supposed to vote on things, not the mayor.”

“Sorry, this was my fault,” Slusser said. “I should have brought the information in and gotten approval. I apologize; I should have brought it to the board.

• Chamois had the following ending balances in their accounts: cemetery fund ($3,343.52), general fund ($249,187.20), water fund ($270,400.38), sewer fund ($129,923.49), city Community Block Development Grant (CBDG) in and out ($10), city park ($8,587.45), American Rescue Plan Act (ARPA) ($71,169.95), sewer repair, ($6,951.13), sewer bond reserve ($26,907.47), city cemetery ($20,998.43), meter deposits ($17,429.51), street ($31,289.72), online bill pay ($9,649.54), city police ($1,118.25), city cemetery ($20, 736.50), business checking ($8,096.83), and water repair ($30,211.85).

• The city holds five certificates of deposit totaling $12,303.48.

• Chamois had a water loss of 39% for December. The city pumped 907,700 gallons and sold 555,400 gallons. The city has 240 water connections and 221 active accounts.

• Remaining business will be reported in next week’s paper.