To the Citizens of Lafayette County: As Presiding Commissioner, I would like to thank my fellow Commissioners, Monica Ritter (Northern District) and Michael Brown (Southern District) for their service to Lafayette County. We welcomed Michael Brown to the Commission in November 2025 when he replaced Brad MacLaughlin as Southern District Commissioner. Brad resigned on October 8, 2025. Michael Brown subsequently received Governor Mike Kehoe’s appointment to fill that vacancy. He was sworn in on November 26, 2025.

I would like to thank County Auditor Kali Rechterman and her Deputy Susan Short for helping on the budget process and County Clerk Jessica White and her staff as well. In addition, I would like to offer my appreciation to each of the Officeholders who worked with us to assess and compile the budget for 2026.

A special word of thanks to Bruce Graf, who retired as Superintendent of Lafayette County Road and Bridge at the end of December, 2025. He is the longest-serving employee in Lafayette County history, having served 48 years. On January 1, 2026, we promoted Cord Ostemeyer to the position of Superintendent to replace Bruce Graf.

The County hired attorney Dawn Boyer in April of 2025 as County Planning & Zoning Director and as County Attorney. We appreciate her hard work and dedication to the job.

The Lafayette County Commission is entrusted to accurately project the revenues and expenditures on an annual basis for the operational functions of Lafayette County. Here is information about our budget for 2025.

In the last six years, our average yearly cash carry-over of General Revenue was $1,551,538.00.

At the beginning of 2026, we were close to finalizing the budget for 2026, which included a countywide pay freeze and hiring freeze for 2026, when the Circuit Judge Josh Taylor issued a court order requiring the county to retain all deputies and jailers in the Lafayette County Sheriff’s Department and to keep open and retain any vacant positions among them. The judge also ordered that those employees receive a 6% raise. Doing this will cost the county approximately $240,000 in additional expenditures.

The court order overrode the proposed county pay and hiring freeze specifically for the Sheriff’s Department. It is important to understand how big that department is. The Sheriff’s Department has 63 employees to date, of which 11 are part-time. A total of 42 deputies and jailers received the court-ordered pay raise.

An expense the public may not be aware of is a state statute that currently requires county commissions to give the County Prosecutor and the County Sheriff a raise annually. The state sets the raise, not the counties.

Another item which contributed to our loss of cash carry-over is a decline in revenue we receive from housing federal prisoners in our county jail.

In 2020, revenue from federal inmates was $1,184,050. In 2025, that revenue declined to $388,000.

While this represents a significant decrease in revenue, expenditures within the Sheriff’s Department were not reduced proportionately to offset that loss.

Currently, our estimated cash carry-over at the end of 2026 will be $220,200.84.

This represents the lowest cash carry-over since 2011, when the balance was $727,000.

OVERVIEW OF THE COUNTY BUDGET: The Lafayette County General Revenue Fund began the fiscal year of 2026 with a cash carryover of $1,377,071.84. This carryover, along with anticipated General Revenue of $5,724,917.00 has allowed the County Commission to budget estimated expenditures of $6,881,788.00 for the fiscal year 2026, leaving a projected fund balance on December 31, 2026, of $220,200.84.

Total sales tax collected for 2025 was $1,676,460.62 and the Commission conservatively projected 2026 sales tax revenue to be $1,675,000.00.

It is important for citizens of Lafayette County to understand that sales tax makes up the largest percentage of the County’s total revenue. The bulk of the remaining county tax is derived from real estate and personal property tax revenue based on levies set by local taxing jurisdictions and collected by the Collector’s Office. Remaining revenues include fees collected through the Public Administrator, Sheriff, Prosecuting Attorney, Circuit Clerk, County Clerk, Recorder, Collector and Planning and Economic Development offices, as well as other miscellaneous sources of income.

For 2026, the property tax levy was set at 0.1572, according to state statute, and will be shown on your tax statement as “CNTY”.

LAW ENFORCEMENT: Sheriff Aaron Dye was sworn in Dec. 31, 2024. We would like to thank the Sheriff and his staff for their diligent efforts in protecting our Citizens.

ROAD AND BRIDGE PROJECTS COMPLETED:

• In 2025, the County Road and Bridge Department removed an obsolete bridge located on Hamburger Hill Road and built a new one there.

• The County installed 2,494 feet of culvert pipe in 2025.

• The County is going to rebuild an obsolete bridge on Campbell Road in 2026.

• With regard to the Road and Bridge Department, it is important to note that Lafayette County has NO deficient bridges, according to MoDOT’s report on state bridges issued every two years. Lafayette County is one of only five counties in the state with this designation.

COUNTY CAPITAL IMPROVEMENTS: The renewal of the County Capital Improvement Tax was on the April ballot in 2023.

The allocation of funds is as follows:

• 30% to bridges and culverts

• 20% to special and common road districts

• 10% to cities

• 40% to County Capital Projects CONTINGENT FUNDS: The Commission budgeted in its 2026 contingency fund the following agency: Lafayette County Soil and Water Conservation District.

2025 PURCHASED AND COMPLETED BUDGET ITEMS: • Major repairs made to jail and Justice Center due to HVAC system malfunctioning. Final repairs and finish work completed in 2025 (begun in 2024).

• Complete work on grant project from MoDOT to replace sidewalks around each side of Courthouse. Estimated completion is in 2026. We originally applied for this in 2018, and it was not awarded. However, we did get accepted in 2023. It is an 80% MoDOT and 20% County funded project.

• Purchased a new excavator for Road and Bridge.

• Purchased a new road tractor for Road and Bridge.

• Purchased 3 new patrol cars for the Sheriff’s Department.

• Purchased a new dishwasher and cook stove for the Justice Department kitchen. This was partially funded by a 50% grant from the state Public Safety Department, but the funds have not been received yet

• Also purchased a new car for Sheriff’s Department to transport prisoners. This was to be funded with a 50% grant from the state Public Safety Department, but the funds have not been received.

• The County has ordered a new truck to spray Johnson Grass, which will give the county two trucks for spraying weeds.

• A new shingled roof was installed on Lafayette Hall.

AREAS OF THE 2026 BUDGET THAT RECEIVED THE MOST REVIEW: • County payroll constraints under declining revenue

• Capitol planning and reserve usage

• Courthouse roof stabilization project, which addressed documented structural and water-damage issues. The project did not use 2025 General Revenue, required no new taxes or bonds, and was funded through longplanned reserves including the Courthouse Roof Fund, Capital Improvement funds, and eligible ARPA dollars. As the project nears completion, it remains under budget.

• Individual department expenditure reductions, including: – Assessor’s Office: over $120,000 – Collector’s Office: over $100,000 – County Clerk’s Office: over $80,000 – Prosecuting Attorney’s Office: over $20,000 – Recorder’s Office: over $47,000

CLOSING THOUGHTS:

In Lafayette County, we can be proud of our Courthouse, a structure that was built in 1847 and is the oldest courthouse in continuous use west of the Mississippi River. It is on the National Register of Historic Places, and known far and wide for the cannonball embedded in the upper left column, a remnant of the Civil War Battle of Lexington, fought Sept. 18, 19 and 20, 1861. The County Commission places high importance on keeping this historic structure properly maintained.

The County Commission has been working hard to continually maintain all of our County buildings. In addition to what is mentioned above, the county has completed, in prior years, the following maintenance projects of our historic courthouse structure, listed below.

Since 2020, the County has replaced all heating/cooling units in the Courthouse, installed new period-correct Courthouse front doors, renovated the Planning and Zoning office, replaced the HVAC in the Annex, purchased a new compressor for the Jail, purchased 29 new Ipads for Elections, recoated the Justice Center roof, installed a new phone system, replaced all Courthouse windows, and rebuilt and repaired multiple chimneys on the Courthouse roof.

In 2019, the County replaced windows in Lafayette Hall and the Justice Center, renovated the Auditor’s and Assessor’s office, upgraded and purchased 23 new computers, purchased 3 new Sheriff’s vehicles, and purchased a new side-arm ditcher for Road and Bridge.

In 2018, the County placed a new flag pole on the front lawn of the Courthouse; entered into an agreement with the Wentworth Alumni Association to locate their World War I Doughboy statue on the Courthouse lawn along with a WWI era cannon. (In 2023, the World War I Doughboy was returned to the Wentworth Alumni Association to be used at their new museum). The County recoated the roof on the east portion of the Courthouse. The County also replaced 3 heating units, purchased a new dump truck for Road and Bridge, and 4 new Sheriff’s vehicles.

In 2017, the County installed new steps on east and north sides of Courthouse; made renovations to Commission Room in keeping with the historic nature of the building; replaced 36 thermo-pane window units in Lafayette Hall.

In 2016, the County repaired the dome of the historic Lafayette Hall and remodeled the County Clerk’s Office.

In 2015, we replaced the second of three roofs on the County Annex building, located across the street from the Courthouse.

It is a pleasure to serve you, the Citizens of Lafayette County, and I look forward to a productive and successful year ahead for our County Respectfully submitted, Harold C. Hoflander, Budget Officer