January 26, 2006

State Auditor’s Office Completes Review of Scotland County

January is the time most Scotland County residents turn their attention to finances as they prepare to visit the tax accountant. The local county government also is currently focused on its own financial records as the office of the Missouri State Auditor recently released its report on the county audit just completed for the 2003 and 2004 fiscal years.

The Missouri State Auditor is required by state law to conduct audits once every four years in counties, like Scotland County, that do not have a county auditor.

The audit report noted no legal or fiscal issues regarding the county’s finances during 2003 and 2004.

“We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses,” stated Auditor Claire McCaskill in the final report. A material weakness is a reportable condition in the county’s procedure or internal controls where misstatements caused by error or by fraud can go undetected in a timely manner by county employees performing their jobs.

However, in addition to a financial and compliance audit of various county operating funds, the State Auditor’s statutory audit covers additional areas of county operations, as well as the elected county officials, as required by Missouri’s Constitution.

A number of concerns were noted as part of the audit in the Management Advisory Report (MAR).

The biggest concern involved declining financial conditions in the county’s General Revenue Fund and Special Road and Bridge Fund since 2002.

“During the years ended December 31, 2003 and 2004, disbursements of the General Revenue Fund exceeded receipts and it appears that receipts will continue to lag behind typical disbursement levels,” the audit report stated. “Significant increases were experienced in several expenditure categories of the Special Road and Bridge Fund during 2004, and overall road rock costs have been increasing.”

In 2003 and 2004, the county deficit spent by more than $100,000 each year, lowering the county’s balance from $325,000 to $96,480 entering the 2005 fiscal year.

The Special Road and Bridge Fund saw similar financial issues, with deficit spending of more than $90,000 in 2003 before a positive balance of more than $23,000 in 2004 helped return the fund’s balance to just over $78,000. The audit indicated the budget problems were related to road rock purchases, which accounts for more than $50,000 of the fund’s annual expenditures.

“Considering the overall financial condition, it appears that receipts into the General Revenue and Special Road and Bridge funds are not keeping pace with the expenditures despite the existence of dedicated funds which are intended to supplement the operations of the two funds,” the report stated.

The county agreed with the audit recommendation to consider alternative revenue sources while attempting to decrease expenditures.

“We are aware of the significant decrease in fund balances and are working to correct those deficiencies,” the county commission statement said.

The county noted that the 2005 financial condition had improved by more than $40,000 thanks to curbing of incidental expenditures throughout county government. The commission highlighted the dispatching contract with the city of Memphis as one new source of revenue, bringing in $20,000 to the county annually.

The audit noted that county procedures to monitor budget and actual disbursements were not effective, and as a result, actual disbursements exceeded the budgeted amounts in various funds. The audit stated that for costs shared by multiple funds, the County Commission has not been consistent in designating which costs will be paid from certain funds. In addition, support for some transfers between funds was not always adequate and amounts were not always repaid as appropriate.

The commission stated “We agree with the recommendation and during the current year we have closely monitored funds and made budget amendments as necessary. In the future, we will document the circumstances regarding such disbursements and budget amendments as appropriate. While we could not provide complete documentation, we feel comfortable with the transfers in question. We will try to avoid making such transfers in the future. Not near as many transfers have been needed during 2005. Better documentation of the reasons for transfers will be maintained.”

The county officials also intimated that they now have a better understanding of classification of expenditures and to which fund those expenditures should be allocated. Each month the County Clerk provides year-to-date budget information on the six major county funds (General Revenue, Special Road and Bridge, Assessment, Law Enforcement Sales Tax, Road and Bridge Capital Improvement, and Road Rock) and the Treasurer provides cash balances each month when it is time to authorize expenditures.

“The declining financial condition in the Special Road and Bridge fund is primarily the result of unanticipated price increases during the last few years on such materials as rock, fuel, and steel,” said the commission’s audit response. “Some alternatives we have considered include closer evaluation of roads and the amount of rock needed to maintain the integrity of roads and the already implemented procedure of taking phone bids each time we make fuel purchases. Receipts should increase for 2006 since the county was approved for a community development block grant to help fund various bridge projects. We have also considered purchasing additional equipment for hauling rock, which we believe will decrease overall hauling expenses in the long run.”

The audit suggested the county create a formal road and bridge maintenance plan and noted that the county made a $104,000 prepayment for road rock and did not enter into a written agreement with the quarry. In addition, the county’s procedures related to the review of road rock invoices and the sale of some materials to the public were not adequate.

The county defended the pre-payment arrangement in its audit reply.

“Prepayment arrangements will be considered again in the future if they are in the best interests of taxpayers; however, we will ensure a written agreement is prepared. Also, the prepayment arrangement discussed above saved the county quite a bit of money on rock purchases during 2004.”

Another audit concern highlighted county engineering costs of $99,600 for various federal bridge projects from 2001 to June 2005. There was no documentation that the county considered other engineering firms as required by state law when procuring these services.

In the audit report, the county commission indicated that the firm was selected because of past experience with local projects.

By law, the county is required to consider at least three firms for engineering services when using the federal program. The county recently entered into an agreement with the current engineering firm for the next four county bridges, but indicated it would obtain and file all required documentation when contracting future engineering services as recommended by the audit.

The audit MAR went on to point out that several of the recommendations in this report are repeated from prior audits including findings related to the county’s bidding procedures, property tax records, computer controls, commission minutes, and property records/inventory. In prior reports county officials indicated they would implement many of the recommendations; however, no significant improvements were noted in some of these areas.

The audit also included recommendations concerning the lack of documentation for some county official salaries, county commission minutes, county phone usage and various trusts handled by county.

GERTRUDE BERTRAM DEEGAN (5/21/1914 – 5/21/2016)

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Gertrude Bertram Deegan, 102, of Las Vegas, NV, returned to her father in heaven at the Summerlin Hospital in Las Vegas.

She was born May 21, 1914; the daughter of Ernest and Ruth (Short) Bertram at Rutledge, MO. Gertrude married Walter (Bud) Deegan in 1959. They enjoyed a wonderful married life until his passing in 2003.

She grew up in Rural Scotland County areas of Rutledge and Gorin. She graduated from Gorin High School in 1932. She attended Northeast Missouri Teachers College, now known as Truman State University in Kirksville, MO. Gertrude spent the next eight years teaching in several rural schools around the area.

In 1941, Gertrude traveled to Longbeach, CA where she worked for an optical company and later was one of the first women to own her own company, Powers Optical Co. which she operated for the next 25 years. Gertrude was recognized in 1958 as The Women of the Year for the West Coast Eye Foundation.

After retirement, she moved to El Toro, CA. They lived there until her husband retired from employment in Orange County. They settled in Las Vegas, NV in 1991 where she kept busy with numerous activities.

She worked for Avis, Neptune Society, and was active in many social events in Sin City.

Gertrude was a member of the Colony Baptist Church while growing up in rural MO. She is a charter member of the Presbyterian Church in Las Vegas. She joined DAR at a young age and a member of the Eastern Star for 50 plus years. She was very active in church activities, clubs, and community work. Gertrude loved cooking (especially pies), entertaining, traveling, and being around friends and family. She had many wonderful times during her life, but coming back on the Amtrak train and attending her 80th class Alumni at Gorin in 2012 stood out as one of her favorites. She never forgot her rural roots and family back in Missouri.

She is survived by one sister-in-law, Rosie Fishback of Kirksville, several nephews and nieces; Chad York and wife Randi of Rutledge, MO; Ellen Sue Morris and husband Bill, Fenton, MO; Connie Scotti and Jim of Kimberling, MO; Pam Schmutzler and Monty of Jefferson City, MO; Kenny Mayfield and wife Nancy of Woodland, TX; Charlie Mayfield and Katherine of Colony, MO; Jan Hide and Dick of Kirksville, MO; and Terry Lynn Winters and Tom of Gilbert, AZ; and a host of friends and family. She had a special place in her heart for her friend Maria and friends at Las Ventanas in Las Vegas.

She was preceded in death by her husband Bud Deegan, her parents Ernie and Ruth Bertram, three brothers, Richard, Garland, and Gilvie Bertram, two sisters, Ann Lee York, Irene Mayfield, and one nephew Ronnie Mayfield.

 A life celebration service will be held at a later date in Las Vegas

Scotland County Senior Nutrition Center

MENU

Thursday, May 26 – Lasagna/Meat Sauce, Lettuce Salad, Hominy, Garlic Bread, Peaches

Friday, May 27 – Catfish Nuggets, Sweet Potato, Broccoli Salad, Peas, Cornbread, Ice Cream, Cake

Monday, May 30 – Center Closed, No Meals

Tuesday, May 31 – Meatloaf, Scalloped Potatoes, Marinated Tomatoes, Lima Beans, Slice Bread, Pudding

Wednesday, June 1 – Fried Chicken, Mashed Potatoes/Gravy, Buttered Carrots, Hot Roll, Mixed Fruit

Thursday, June 2 – Ham and Beans, Onions, Carrot-Pineapple Salad, Buttered Beets, Cornbread, Cake

ACTIVITIES

Thursday, May 26 –   Card Party at 5:00 p.m.

Monday, May 30 – Memorial Day, Center Closed

Thursday, June 2 –   Card Party at 5:00 p.m.

Judge Webber to Speak at 70th Annual Memorial Day Services

The 70th Annual Memorial Day Services will be held on the Scotland County Courthouse lawn on May 30th starting at 10 a.m.

The 70th Annual Memorial Day Services will be held on the Scotland County Courthouse lawn on May 30th starting at 10 a.m.

A familiar face will take the podium on Monday as the Wallace W. Gillespie Memorial Post #4958 of the Veterans of Foreign Wars hosts its 70th annual Memorial Day Services on the Scotland County Courthouse lawn.

Judge E. Richard Webber will be the featured speaker for the event. Webber, the Senior United States District Judge for the Eastern District of Missouri, traces his legal roots back to Scotland County. He served as the First Judicial Circuit Judge in Memphis from 1979 until 1995. On August 10, 1995 he was nominated by President Bill Clinton for the federal judge position. He assumed senior status with the district court in 2009.

Born in Kahoka, Webber, attended the University of Missouri and graduated from the Missouri School of Law in 1967, when he moved to Memphis and started work as the prosecuting attorney before ultimately becoming a judge.

VFW Post Commander Larry Curry and program chairman Donnie Middleton will open the 70th annual Memorial Day services at 10 a.m. Don Norton and Mike Stephenson will perform the placing of the wreath at the soldiers’ memorial. Bill Camp will lead the gathering in the pledge of allegiance and Les Richmond of Ignite Ministries will lead the invocation. The Scotland County school band will perform the National Anthem followed by a patriotic music selection by the Memphis Community Players.

Presiding First Circuit Judge Gary Dial will have the honor of introducing his friend and college, Dick Webber.

James Parker will perform Sleep Soldier Boy with the piano accompaniment of Connie Courtney prior to the benediction by Richmond.

The service will close with the traditional 21 gun salute by the VFW rifle squad with the playing of Taps by Melinda Briggs with echo provided by Chris Kempke.

In case of inclement weather, the services will be moved indoors

Chabert Returns Home to Open Electrical Evolution Contracting Service

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Customers of Scotland County’s newest electrical contractor may be shocked to learn they may have known the owner growing up. Electrical Evolution, LLC is open for business in Scotland County after owner Chris Chabert, returned home to northeast Missouri.

Chris and his wife Randi relocated to rural Memphis in April and the couple is excited about the opportunity to bring their electrical contracting services to the community.

Chris Chabert  grew up in Scotland County and attended SCR-I High School until his sophomore season when his family moved back to Louisiana.

After earning an electrical technician degree and spending the past 10 years working in the electrical field, Chabert decided it was time to return home to Scotland County and start his own business.

Electrical Evolution will offer residential, commercial and agricultural wiring services, electrical maintenance and troubleshooting. Chabert will provide installation and new construction for wiring systems in homes, businesses and on the farm.

“I have 10 years of experience, working on a variety of projects from malls and hospitals, to grain bins, boats and alarm systems,” he said. “Just about anything with wiring in it, I’ve worked on it.”

His work experience includes three phase, as well high and low voltage systems and even 12-volt operations.

The electrician said he is available to work on grain bins, rehabbing older homes’ electrical systems, upgrading lighting options, or designing and constructing power systems for new construction.

For more information on Electrical Evolution, contact the Chaberts at 660-945-3057 or 660-956-5863.

Toblers Receive Outstanding Advisors for 2016 at IHCC

Indian Hills Community College President Dr. Marlene Sprouse and Certified Executive Chef and IHCC Culinary Arts Program Director Gordon Rader present the award of 2016 IHCC Outstanding Adviisors to doctors Randy and Heliene Tobler.

Indian Hills Community College President Dr. Marlene Sprouse and Certified Executive Chef and IHCC Culinary Arts Program Director Gordon Rader present the award of 2016 IHCC Outstanding Adviisors to doctors Randy and Heliene Tobler.

Culinary arts will always have students as long as the Toblers are involved.”  Those were the words of Certified Executive Chef and Indian Hills Community College Culinary Arts Program Director, Gordon Rader, at the annual dinner honoring the College’s numerous Advisory Committees.  Indian Hills Community College in Ottumwa, IA, recently honored Drs. Randy and Heliene Tobler with the Outstanding Advisors for 2016.  During the presentation, IHCC President, Dr. Marlene Sprouse explained that professionals from the community serve on these advisory boards, which support Indian Hills Community College by helping to shape programs and ensure the relevance of course content and instruction.

In Chef Rader’s remarks, he mentioned the Toblers enthusiasm for his Culinary Arts program at Indian Hills and their financial contributions to the program and to individual students in the program needing help with tuition.  He announced the Toblers newly formed non-profit organization for culinary arts in Southeast Iowa and Northeast Missouri called The Midwest Ambassadors for the Culinary Arts, or MACA, which is composed of a group of very supportive health care professionals and educators who love to eat well and have a desire to support a very worthy profession.  The organization is geared to not only help the IHCC Culinary Arts Program grow but to recognize and support the growing interest in culinary arts in the region.

Chef Rader said, “Randy and Heliene have been instrumental in enriching my own life by sharing their deep regard for humanity with me through mirth and wisdom each time we connect.  They understand what we do here at Indian Hills and together with all of our advisors, faculty, staff and supporters, we CHANGE LIVES.”

Drs. Randy and Heliene Tobler live near Bible Grove, Missouri.  Dr. Randy Tobler is an OB/GYN and the CEO at Scotland County Hospital in Memphis.  Dr. Heliene Tobler is a Holistic Nutritionist.  They have three grown children.  Together, they host the Healthy U Radio Show every Tuesday morning at 10:05 a.m. on KMEM-FM, 100.5, and they author a blog at Dr.Tobler.com. Dr. Randy hosts a Saturday morning political radio talk show out of St. Louis on 97.1 FM.

106 People Donate Blood At Memorial Drive

A total of 96 units of blood were collected by the Red Cross during the May 10th blood drive in Memphis at the First Baptist Church.

A total of 96 units of blood were collected by the Red Cross during the May 10th blood drive in Memphis at the First Baptist Church.

The Spring Red Cross blood drive held in memory of Stryker Anderson, who was born with a rare genetic blood disorder, was met with the greatest turnout we have seen in recent years with one-hundred-six people coming out to give blood.

Ninety-six units were collected during the May 10th blood drive with six first-time donors leading the way: Bobby Anderson, Esther Mae Good, Karla Martin, Faith Miller, Shannon Niffen and Mary E. Olson. May this begin a lifelong habit of giving to this lifesaving cause.

The following donors are recognized for reaching their respective goals: a one-gallon pin was awarded to Keegan Beard, a two-gallon pin was awarded to Abraham M. Zimmerman, three-gallon pins were awarded to Mary W. Good and Glenn Zimmerman, a four-gallon pin was awarded to Daniel Hite, Debbie Woods earned her seven-gallon pin, eight-gallon pins were awarded to Brent Bonderant, Priscilla J. Martin and David Zeiset, Jr., Ronnie Boyer earned his nine-gallon pin, Benjie Briggs was awarded her eleven-gallon pin, Richard Middleton earned a twelve-gallon pin and Larry Riney topped the list by earning his nineteen-gallon pin, which is quite an accomplishment.

Congratulations to Larry and all the others who are recognized for reaching their respective milestones in giving.

The Red Cross and local volunteers would also like to thank the community for their patience. With such a large turnout, some were required to endure waiting times far longer than normal.

We will continue to do all we can to make the process more efficient and reduce waiting time. The following local businesses and churches are recognized for their generous donations to this event: The Daisy Patch for supplying long-stem roses to all the donors, J’s Foods for supplying orange juice, The First Presbyterian Church of Memphis for a generous supply of homemade cookies, The First Baptist Church for supplying sandwiches and Pizza Hut for supplying personal pan pizzas to student donors.

Thank, you and God bless all those who came out to donate and all those who gave of their time to make this event possible. May Stryker’ s family remain in our thoughts and prayers.

Ruby Red Hats Meet in Memphis

The Rutledge Ruby Red Hats met May 16th at Keith’s Café.

Joann Rood and Marilyn Dunn were hostesses. Joann read some interesting readings and then lunch was served. Door prizes were drawn and given. There were eleven members and two visitors. Attending were, Virginia Hustead, Joyce Bass, Celina Erickson, Marjorie Peterson, Reva Hustead, Jewel Brown, Neta Phillips, Marlene Henry, Ruth Ludwick, Marlyn Camery, Joann Rood, and Marilyn Dunn. Next month’s meeting will be decided later.

Scotland County Area Moving On Program Will Meet May 31st

The Scotland County Area Moving On Program will be held Tuesday, May 31, 2016 at the Methodist Church at 1:30 p.m.  Chris Tinkle will have a Special Program.  Everyone is asked to bring a photograph of yourself or family and refreshments will be served by Exchange Bank of Northeast Missouri.

If you have suffered a loss, this program helps provide support through caring confidential visiting and fellowship with others that have lost love ones.  The group shares support and friendship with each other.  This is a monthly meeting with the time and meeting place decided on by those attending.

For more information or to arrange for a ride, please call Nelda Billups (328-6367), Laura Schenk (465-7363) and Chris Tinkle, program coordinator (465-7322).  Local sponsors of the program include The Daisy Patch, US Bank, Rose Hardware, Payne Funeral Chapel, Memphis Funeral Home, Countryside Flowers, Community Bank of Memphis and Exchange Bank of Northeast Missouri.

Wiggins Addresses Scotland County Republican Committee

The May meeting of the Scotland County Republican Central Committee was held May 17 at 6:30 p.m. at the multi-purpose building located at 528 North Adams.

Duane Ebeling, chair, called the meeting to order.  There were 14 in attendance.

Several topics were discussed during the evening.  Jeremy Wiggins was on hand to give an update on his career in politics and what and who he is supporting this election season. Wiggins is an intern on the United States House Ways and Means Committee. This spring he interned in the Missouri Attorney General’s Office, also working on State Senator Mike Parsons’ campaign for Lt. Governor. Last summer he interned for U.S. Congressman Jason Smith in Washington D.C. and during the spring of 2015 he worked with state representatives Elaine Gannon and Lyndall Fraker.

This fall Wiggins, a student at the University of Missouri, was elected a national delegate to the Republican National Convention for Donald J. Trump. Wiggins currently is a junior at the University of Missouri-Columbia, majoring in business administration. He is the grandson of Dr. Larry Wiggins and Pat Wiggins, both of Memphis.

Light refreshments were served and everyone enjoyed visiting after the meeting was adjourned.

The next meeting will be July 19 at 6:30 p.m. at the same location.

Submitted by Sandra Ebeling, Secretary.

Pamela Blaine Approved for Jauflione Chapter DAR Membership

The Jauflione Chapter, Daughters of the American Revolution, met Wednesday, May 4, 2016, in the Presbyterian Hospitality Room. Meeting was opened in Ritualistic form by Regent, June Kice. Eleven members answered roll call by naming her Revolutionary War ancestor. Each told a bit about her Patriot.

In the absence of two officers, Angel Chance was appointed acting Secretary and Grace Brown acted as Chaplain.

Opening prayer and devotion was given by Grace Brown.

President General’s message was read by Celina Erickson. National Defense lesson was presented by Marlene Cowell. She also read a short story about “Red Jacket” for Indian minute. Verlee Dauma read a constitution minute.

Minutes of the April meeting were read by Angel Chance.

Treasurer Treva Wittstock gave the treasurer’s report

New business was opened by Treva making the motion we change the time of the May and September meetings to 5:00 o’clock to accommodate members who work. Verlee Dauma seconded and the motion carried.

Nominating committee report was give by chairman, Reta Stott. If June Kice accepts the Regency by default, Corresponding Secretary will have to be elected. Joan Kice was voted in as corresponding secretary. Grace moved we have a scrapbook committee of three. Treva seconded. Treva, Ann and Verlee agreed to accept. Treva will be historian as well as chairman of the committee. All members will help collect material.

All members attending enjoyed viewing the current scrapbook prepared by Rhonda Davis and June Kice.

Regent Kice reported plans are underway for the June 3 tour of the Indian Petroglyphs at Thousand Hills Park near Kirksville. Family members are invited to take part in our tours. We will carpool from June’s.

The memorial committee will purchase books for the Public Library as memorials for deceased members.

A beautiful memorial service was conducted by Grace Brown for departed members Mary Kay Miles, Irene Mayfield and Joan Cecil.

Registrar Verlee Dauma reported one new member’s application has been accepted by National and a second is awaiting approval.

Voting was unanimous for the three names for Children of the American Revolution (CAR) presented last month for consideration. Paper work will be done for Katie Miller, Anna Lee Eckman and Alexis Rose Eckman. The vote was also unanimous for GĂ©organna Madsen whose name was presented last month. Her paper work will be complete with a copy of her birth certificate, marriage certificate and husband’s birth certificate. Her sister is a Jauflione member.

We are happy to receive word from National that Pamela Blaine has been approved for membership. Welcome to our ranks Pamela.

Ann Jutte submitted three names to be considered for membership in Jauflione

Chapter, DAR. Voting will be done at the next meeting.

Program consisted of all attending sharing school memories. We all enjoyed this trip down memory lane.

Delicious refreshments were served by Celina Erickson. A pleasant social hour was enjoyed.

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