July 24, 2003

Scotland County Audit Paints Positive Picture Despite Minor Issues

No one likes to hear the word audit (except maybe auditors) but it is a regular occurrence for public bodies such as city and county governments. Scotland County recently underwent an audit of the 2001 and 2002 fiscal years by the office of Missouri State Auditor Claire McCaskill as part of the regularly scheduled state reviews.

The audit was performed by Arthur White & Associates, L.L.C., Certified Public Accountants and was officially filed with the state on June 30. The audit was performed on the special-purpose financial state-ments of various funds main-tained by the county.

Overall the county received a positive report for the two fiscal years, which combined represented more than $5.2 million in expenditures and $5.5 million in revenues that left the county with a positive budget balance of more than $700,000 at the end of the 2002 year. The County Commission indicated it was pleased with the audit results and noted that appropriate steps were being taken to remedy the issues pinpointed by the report.

The county received a positive report with only a few issues of noncompliance with the government auditing standards.

Several issues were strictly record keeping suggestions passed on by the auditors.

State statutes require the county publish an annual financial statement in the local newspaper. The audit noted that the county has published the required statement but indicated the published report did not include all county funds.

The Scotland County Commission took the issue under advisement and noted it would make the necessary efforts to insure all funds are included in the annual financial statement for publication.

The audit also noted that state statutes prohibit local governments from making expenditures beyond the approved budget for the fiscal year. The audit noted that the county has exceeded budgeted amounts in different areas and recommended the county commission not authorize disbursements in excess of budgeted amounts. The report noted that in extenuating circumstances over expenditures are allowable but should be fully documented with the budgets properly amended and then forwarded to the state auditor's office.

Another point raised by the auditors was the control over county disbursements. The auditor noted the county commission uses a single stamp to approve payments. This stamp is easily accessible to the staff of the county clerk's office and while there were absolutely no signs of improprieties it still represented a lack of security.

The audit also noted that invoices were often not approved by the county clerk's office, nor were they cancelled as paid.

The report recommended better controls over cash disbursements and noted the failure to approve invoices, cancel invoices and limit access to the warrant approval stamp increased the risk of errors or irregularities. It went on simply to recommend that the commission either eliminate the stamp and approve warrants by signature or to limit the access to the stamp to only the county commission while also suggesting the county clerk insures that all invoices are signed and canceled appropriately to insure the proper paperwork procedure.

The county officials were in complete agreement with the recommendations.

The final bookkeeping issue related to fixed assets. The county is required to maintain a fixed assets list for all major equipment and property purchases or dispositions. The audit indicated that no purchases have been recorded on the fixed assets list since 1993 nor have any sales of county property been recorded since that time.

The county noted this was an oversight and indicated the list would be brought up to date.

The audit report went on to address the county's purchasing procedures. In particular the report sited several county purchases where there was no documentation or evidence that bids were sought prior to purchases being made.

Under Missouri Statute all purchases that exceed $4,500 are required to be done by bid with documentation being maintained for all vendors from whom bids were requested as well as all following bid information.

The audit noted that more than $225,000 in road rock was purchased without a bid process. Other purchases that did not seem to meet the law include $14,500 in steel beams, $6,080 in road and bridge supplies, $5,900 in truck repairs, $5,460 for courthouse repairs and $9,530 for pipe.

The County Commission countered the issue by noting that the remoteness of the region often limits the county in potential suppliers.

The auditor indicated that if circumstances are deemed to warrant a purchase without a bidding process that the issue must be documented to insure legal compliance.

Other issues reported in the audit included improved computer security as well as a documented policy for payments of expenses incurred by the county's prosecuting attorney's office.

The auditor noted that computer programs controlling property taxes, payroll and disbursement systems are not adequately restricted, meaning personnel in the county clerk, treasurer and collectors offices will be required to utilize passwords to prevent unauthorized access to the materials by other individuals.

The county is working with the software manufacturer to update the systems to include passwords and additional security.

The county also is in the process of securing an annual agreement with the prosecuting attorney's office to determine actual office expenses and the percentage of time the office is used for county business to allow the county to generate an appropriate formula for reimbursement of these costs.

The audit noted that during the 2001 and 2002 year prosecuting attorney Susan Henry's unsupported expense reimbursements were not reported on her W-2 as required by law.

The problem centers around the fact the prosecuting attorney does not maintain an office in the courthouse and throughout the years the number of past prosecuting attorneys have simply operated out of their private law office with the county paying a set allowance for office expenses, including utilities, postage, telephone, library/upkeep, etc. The process has been in place for numerous years but the auditor suggested the payments be based on actual expenditures documented by the office as opposed to a set monthly rate.

The final audit recommendation regarded minutes from the county commission meetings. The report noted that meeting minutes often lacked sufficient detail of discussions and votes taken. Items such as bid solicitations and selections, transfers between funds and various other decisions were not always documented to the fullest degree. Finally the auditor recommended the minutes be prepared in a more timely manner to allow for the documents to be reviewed to insure accuracy.

The county agreed to make efforts to improve the record keeping process for the meetings.

Scotland County Library Presents ‘Build a Better World’ Summer Reading Program

Readers of all ages will explore exciting things this summer as the Scotland County Library presents “Build a Better World” during their summer library program.  The 2017 Summer Reading Program is open to young people ages three through 6th grade with programs and prizes.

Registration for “Build a Better World” begins Monday, June 5th, and the last day to collect prizes will be Friday, July 21st.  Prizes will be awarded based on hours spent reading.

Weekly programs will also be presented at 10:00 a.m. each Wednesday beginning June7th. The first program will feature Jeff Dyer’s presentation of a famous Scotland County resident.  On June 14th, Karen Armstrong of the Missouri Department of Conservation will give an animal presentation.  Other programs will include the Scotland County R-1 FFA presenting a Petting Zoo, Kim Ludwick of the Scotland County Health Department, and Brian Whitney and members of the Memphis and Scotland County Fire Departments.

For more information, call the library at 660-465-7042.  All programs are free of charge.

Residential Terrace Hosts 20th Annual Car Show

The soggy streets and roads didn’t keep 30 diehard vehicles from showing off at the 20th Annual Residential Terrace Car Show on Saturday, May 20th.

The residents of both the Scotland County Care Center and Residential Terrace were thrilled to view the vehicles in the parking lot. The weather threatened rain and was chilly so most viewing was from the many windows. Some brave residents ventured out for a closer look.

Memphis Mayor William Reckenberg awarded Alan Hufford with the Mayor’s Award for his bright yellow 1972 Chevy Nova.

The residents chose a red 1993 Chevy S-10 owned by John and Donna Austin from Memphis as their favorite color.

The vehicle with the most memories was a 1951 Pontiac Chieftain owned by Ewing and Louise Dean from Kirksville.

The fun car award was a 1965 Volkswagen owned by Larry and Michell Balanda from Anchorage, AK.

The fancy car award was a 2015 Chevrolet SS owned by Michell and Larry Balanda from Anchorage, AK.

Peoples’ choice award was a 1955 Chevy Bel Air convertible owned by Gary Harris from Moulton, IA.

Other awards for the top 10 cars, top 3 pickups and top motorcycle were awarded also.

A special plaque was awarded to Jerry Grosenkemper for his volunteering and dedication for the past 20 years of this car show.

As always, the organizers expressed their appreciation to all who helped and participated in this year’s show.

Tague Attends ‘Chosin Few’ Reunion in Springfield

Left to right: Don “Buck” Tague, Dr. Baes Suk Lee, Jong Kook Lee. Baes Suk Lee (center) was part of the Army in Korea, serving as an interpreter – in his capacity to do so – even though he was a youth at the time. He came to the U.S. post Korean War. Jong Kook Lee (right) , the Consulate General of the Republic of (South) Korea , stationed in Chicago, presented Tague (and other veterans) with the Korean Government’s Ambassador of Peace Medal at this reunion.

submitted by Sandra Kalman

Don “Buck” Tague of Gorin attended a Korean War battle reunion in Springfield, Missouri, May 18 to 20.

Commemorating the Korean War Battle of Chosin Reservoir, survivors of that battle have taken to calling themselves: “The Chosin Few.”

This particular reunion was the U.S. Army Chapter reunion of The Chosen Few – another association holds reunions for both Marines and Army survivors together and Tague attends those Korean War reunions too.  He also attends World War II reunions with his Patton’s Third Army 65th Infantry Division Association.

The Battle of Chosin Reservoir lasted from late November, 1950, until the end of December, making this reunion not quite 67 years post battle.  Details of the battle are not pretty.  Tague played a part in the Army’s 79th Construction Engineering Battalion in Korea.

An interesting editorial written about this reunion by a local Springfield physician, Yung Hwang, M. D., published prior to the reunion, said the purpose of this reunion was “To honor the surviving veterans and the memory of those who died during that decisive battle…”

Hwang said:  “On the eve of Chosin Few coming to town, the Korean community will warmly welcome and happily join in their memorial service as we are also hoping North Korean and Chinese communism will stop their bad behaviors against the world.”

Several highlights of the reunion are described in text accompanying photographs in a Fathers’ Day ad, placed here by Tague’s proud children.

About the general feeling of the reunion, Buck’s son, David, said:  “They were glad to be here.”

Scotland County Senior Nutrition Center

MENU

Thursday, May 25 – Roast Pork, Mashed Potatoes/Gravy, Sauerkraut, Cranberry Sauce, Slice Bread, Pudding

Friday, May 26 – Fish Fillets, Sweet Potatoes, Broccoli Salad, Peas, Cornbread, Cream Pie

Monday, May 29 – Memorial Day, Center Closed, No Meals

Tuesday, May 30 – BBQ or Plain Pork/Bun, Scalloped Potatoes, Cauliflower Blend Veggies, Pears, Cookies

Wednesday, May 31 – Chicken Strips, Mashed Potatoes/Gravy, Buttered Corn, Bread, Fruit Salad

Thursday, June 1 – Ham and Beans, Carrot-Pineapple Salad, Buttered Beets, Cornbread, Cake

ACTIVITIES

Thursday, May 25 – Card Party at 5:00 p.m.

Monday, May 29 – Memorial Day, Center Closed

Thursday, June 1 – Card Party at 5:00 p.m.

Regularly Scheduled Audit of Scotland County Underway

JEFFERSON CITY, Mo (May 19, 2017) Missouri State Auditor Nicole Galloway has announced her office has started work on audits of Scotland and Mercer counties, located in northern Missouri.  Audit staff is on-site in both locations, and Auditor Galloway encouraged citizens to submit concerns or information through the dedicated hotline.

“The public deserves a government that is transparent and works efficiently on behalf of its citizens,” Auditor Galloway said. “These audits will provide an independent review, and I encourage anyone who has information to contact my Whistleblower Hotline.”

The most recent audits of Scotland and Mercer counties were completed in 2013 and both counties received good ratings.

Individuals who would like to provide information for consideration in this or any audit may contact the State Auditor’s Whistleblower Hotline at moaudit@auditor.mo.gov or by calling 800-347-8597. Concerns may also be submitted anonymously online at auditor.mo.gov/hotline.

MLRA Late Models to Highlight June 1st Races at Scotland County Speedway

Racing action will return to Scotland County Speedway next week as the Lucas Oil Midwest Late Model Racing Association will kick off a three-day circuit across northeast Missouri and southeast Iowa with a stop in Memphis on Thursday, June 1st.

The MLRA event will highlight a full schedule of events at SCS, paying $3,000 to win the late model feature. Modifieds, sport models and stock cars will all be racing for a $1,000 top prize with sport compacts battling for a $300 payday.

The track will be open from 2 to 4 p.m. for practice at $25 per car. The gates will open at 5:30 p.m. with hot laps at 7 p.m.

The local event is being sponsored by J & J Ag, Memphis Pepsi-Cola, Brain’s Foundation Repair and Crop Production Services.

The MLRA will be racing May 25-27th in Wheatland, MO. After the Memphis stop, the late models will be in action Friday night at Lee County Speedway in Donnellson, IA before heading to Randolph County Speedway in Moberly on Saturday.

On May 4th-6th the circuit was in Iowa, racing at Lee County Speedway, Davenport and Independence with Chris Simpson, Bobby Pierce and Billy Moyer all picking up wins. Thus far in 2017, five races in the books have generated five different winners for the MLRA.

Rush Releases Latest Book ‘You Can’t Make This Stuff Up!!’

Pastor Terry Rush is no stranger to the people of his hometown, Memphis. But while Scotland County residents may know Rush from his frequent visits back home for speaking engagements, or as readers of his newspaper column of one of his books, his latest release starts with a revealing confession.

“All I ever wanted to be was famous.” That is the statement Rush offers to open “You Can’t Make This Stuff Up!!”, his newest book fresh off the press.

Of course that confession was made tongue-in-cheek to the high school guidance counselor, as Rush was clinging to his dream of one day becoming a St. Louis Cardinal. Fittingly enough, he offered stand-up comedian, as his backup plan.

It turns out, God had other plans for Terry. While his professional baseball career never took off, Rush has had plenty of brushes with the fame he joked about.

After offering more than a dozen publication’s Rush penned his latest book in which he reveals how God has continued to send him to the right place at the right time, over and over again, to minister to the famous.

“In my younger days, I would never have guessed that the famous need and want spiritual and emotional support,” said Rush. “Surprised me. We tend to think they’ve got it made. Think again. They need people who care; just as we do.”

It has been the stories of meeting some of these needs that has led Rush to fulfill the new book’s subtitle, “Experiencing God Beyond Imagination”.

“I love people,” Rush says in the opening chapter of the book. “The famous have been ignored because it seems they are assumed to be both unneedy and unreachable. Fans just figure they have no problems.”

Rush goes on to explain in the book that his stardom, didn’t come from becoming a St. Louis Cardinal baseball player as he dreamed of as a young man, but instead only after he became a pastor in Tulsa, Oklahoma and happened upon an ad for adults to attend a Cardinals Baseball Camp to play alongside past and current stars and coaches.

“When I read this article about playing baseball with these heroes, I wondered if God would use me to encourage them,” Rush says in the book. “As I thought of the possibilities, I wept.”

Little did he know that the Legends Camp would only be the beginning of the multitude of opportunities the Lord presented for Rush to interact with the famous and offer God’s encouragement. “You Can’t Make This Stuff Up” is a collection of stories about “chance” meetings Rush has had with a number of celebrities from the movies, sports, politics, the music industry and television. The book is packed with amazing encounters that surely cannot be true, yet they are. These things couldn’t happen to a man from rural northeast Missouri, yet they did.

The book is chocked full of such unbelievable experiences that have put Rush in the presence of the likes of Charlton Heston, Loretta Lynn and James MacArthur.

It is through these experiences that Rush has learned that we are all alike, adding that everyone has confidences that are often undermined by fears. The author sais he hopes his latest book will open readers’ hearts to new possibility and potential.

Copies of you “You Can’t Make This Stuff Up!!” are available at J’s Foods in Memphis or can be ordered directly from Kelly Press, Inc. by calling 573-449-4163 or by emailing colin@kellypressinc.com.

Judge DeMarce to Address 71st Annual Memorial Day Services

Judge Karl DeMarce will be the featured speaker on Monday as the Wallace W. Gillespie Memorial Post #4958 of the Veterans of Foreign Wars hosts the 71st Annual Memorial Day Services on the lawn of the Scotland County Courthouse.

The services will begin at 10 a.m. with Post Commander Lloyd Erickson and program chairman Donnie Middleton welcoming the crowd.

Veterans Flody C. Baker and Mike Stephenson will perform the traditional wreath placement at the soldiers’ memorial on the southeast side of the courthouse. Fellow serviceman Bill Camp will lead the gathering the Pledge of Allegiance.

Pastor Leon Buford, also a Scotland County veteran, will lead the invocation prior to the playing of the National Anthem by the Scotland County R-I band. The Memphis Community Players will keep the music flowing with a series of patriotic selections.

Judge Gary Dial will again have the honor of introducing the service’s guest speaker.

Following DeMarce’s speech, veteran Jamie Parker will sing Sleep Soldier Boy accompanied by Connie Courtney.

Following the benediction by Buford, the VFW members will present a 21 gun salute before the performance of taps by service member Melinda Briggs with ECHO played by Chris Kempke.

The service is open to the public. In case of inclement weather, the program will be moved indoors at the VFW post.

Gorin American Legion Post Plans Memorial Day Gathering

The Leslie Chambers #395 Gorin American Legion Post will be hosting their annual Memorial Day gathering on Sunday, May 28.  There will be a carry-in dinner at 12:30 at the Gorin Christian Church with a program following the dinner. The Post will present military services at the Gorin Cemetery at 2:00 p.m. and everyone is invited.

BABY FUNK

Casey and April Funk of Coatsville, MO are the parents of a son, Carter Bret Funk, born May 10, 2017 at 8:16 a.m. at Scotland County Hospital in Memphis. Carter weighed 7 lbs 1.8 oz and was 20.75 inches long. He has a sibling, Caley Archer. Grandparents are Chris and Ida Archer of Moulton, IA; Ralph Funk of Coatsville, MO; and Judy Funk of Coatsville, MO.

BABY KEEFE

Kara Ball of Kahoka and Johnathon Keefe of Kahoka are the parents of a son, Michael Raymond Keefe, born May 16, 2017 at 6:28 a.m. at Scotland County Hospital in Memphis. Michael weighed 7 lbs 2.8 oz and was 21 inches long. Grandparents are David and Stacie Parson of Lawrence, Patrick Keefe of Keokuk, and Alicia Boyd of Eureka.

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