County. Record. There she stands, proud in all her glory. Missouri. Fall Inside This Issue. Lafayette County Courthouse, Lexington, Mo.

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1 There she stands, proud in all her glory. County Missouri Record Fall 2015 Lafayette County Courthouse, Lexington, Mo. Inside This Issue 2015 County Achievement Award Winners p. 4 Use Tax v. MV Titling Sales Tax p. 8 Overtime Exemption Changes p MAC Conference Photo Spread p. 18 Main Streets Are On The Mend p. 20 Changes To County Revenue Reports p. 26 1

2 2015 Board Of Directors President Darryl Kempf, Cooper County President-Elect Doc Kritzer, Callaway County 2nd VP Wendy Nordwald, Warren County 3rd VP Becky Schofield, Dallas County Treasurer Clint Tracy, Cape Girardeau County Past President Shelley Harvey, Audrain County At-Large J. Kent Oberkrom, Henry County At-Large Jim Platt, Bates County At-Large Mark Reynolds, Johnson County At-Large Phil Rogers, Andrew County Chris May, Sullivan County (1) Scot Van Meter, Buchanan County (2) Dan Hausman, Buchanan County (2) Kevin Robinson, Platte County (3) Beverlee Roper, Platte County (3) Michael Sanders, Jackson County (5) Alan Wyatt, Macon County (6) Janet Thompson, Boone County (7) Tom Schauwecker, Boone County (7) Tony McCollum, Chariton County (8) Rick Watson, Henry County (9) Rick Renno, Benton County (10) John Noltensmeyer Montgomery County (12) John Griesheimer, Franklin County (13) Mary Jo Straatmann, Franklin County (13) Steve Stenger, St. Louis County (14) Ken Waller, Jefferson County (15) Linda Garrett, Texas County (16) Robert Mooney, Madison County (17) Rita Milam, Scott County (18) Kent Hampton, Dunklin County (19) Laura Pope, McDonald County (20) Bob Cirtin, Greene County (21) Cheryl Dawson, Greene County (21) Jean Cook, Laclede County (22) Peggy Kenney, Cedar County (23) Richard Webster, Jasper County (24) John Bartosh, Jasper County (24) Diane Diebold, Cape Girardeau County (25) Beverly Thomas, Camden County (26) Rowland Todd, Camden County (26) Jeff Hoelscher, Cole County (27) Larry Vincent, Cole County (27) Pam Shipley, Cass County (28) Luke Scavuzzo, Cass County (28) Brandon Williams, Taney County (29) Robert Dixon, Taney County (29) Gary Jungermann, Callaway County (30) Patrick Mullins, St. Francois County (31) Mark Hedrick, St. Francois County (31) Ray Weter, Christian County (32) Ted Nichols, Christian County (32) Commissioners Pres. Mark Collins, Howell County Clerks Pres. Donal Firebaugh, Madison County Auditors Pres. Charlotte Ward, Newton County Assessors Pres. Rex Wallace, Nodaway County Collectors Pres. Jerry Fox, Lincoln County Treasurers Pres. Lori Smith, Adair County Sheriffs Pres. Rodney Herring, Grundy County Circuit Clerks Pres. Christy Hency, Scott County Public Admins Pres. Cathy Richards, Boone County Recorders Pres. Jan Jones, Johnson County Prosecutors Pres. Kevin Hillman, Pulaski County NACo Board Member Stephen Holt, Jasper County NACo Board Member Karen Miller, Boone County NACo Board Member Debbi McGinnis, Polk County MAC Trust Chair On The Cover Lafayette County Dennis Weiser Missouri Courthouses: Building Memories On The Square In 1825, county officials constructed their first courthouse in Lexington, and that building remained in use until The replacement courthouse, a threestory building, was completed in After ending its tenure as a courthouse in 1849, that building was subsequently used as a school and commandeered into service as a troop hospital during the Civil War. Voters authorized the present courthouse in 1847, and it was completed in In 1854, the court added a small annex for the clerk s office. In 1861, during the The Missouri County Record Vol. 21, No. 4 A Publication Of The Missouri Association Of Counties 516 East Capitol Avenue, PO Box 234, Jefferson City, MO Telephone: (573) Fax: (573) Dick Burke, Executive Director Bev Cunningham, Assistant Director Charles Harrison, Staff Associate Carah Bright, Communications Assistant Battle of Lexington, a cannon ball became embedded in one of the columns where it remains to this day. In 1854, the court added a wing for offices on the east side of the building. During the 1880s, workers added a second floor to the wing, creating a two-story annex. In 1939, the courthouse secured a Work Projects Administration grant to connect the annex to the main courthouse and add new vaults and offices. Lafayette County s courthouse is the oldest remaining courthouse in Missouri. The building is listed on the National Register of Historic Places. Lexington Lafayette County Mary Ellen Brennan, Deputy Director Cindy Wells, Finance and Operations Manager Grace Toebben, Executive Assistant Sean McGonigle, Risk Manager The Missouri Association of Counties, founded in 1972, is a nonprofit corporation and lobbying alliance of county elected and administrative officials who work to improve services for Missouri taxpayers. The board of directors meets on the third Wednesday of designated months in Jefferson City to promote passage of priority bills and monitor other legislation before the state General Assembly and the United States Congress. The Missouri County Record is produced four times annually by the association staff. Subscription rates for non-association members are $15 per year prepaid. Rates for association members are included in membership service fees. All articles, photographs and graphics contained herein are the property of the association and may not be reproduced or published without permission. Advertising rates are available upon request. 2

3 Missouri Counties Lose Great Friend & Colleague Donald Troutman was not only a devoted civil servant, but he was a huge advocate for the Missouri Association of Counties. Troutman, Texas County clerk, was known to all as either Dammit Don from the commonwealth of Texas County or Ducky. Troutman, 63, died Oct. 8, 2015, at his home in Houston, Mo. He served Texas County for 36 years, the longest anyone has served in the county. He was completing his 10th term as clerk. Troutman served on the MAC Board and the MAC Trust Workers Compensation Board since He was chairman at the time of his death. Troutman, widely involved in his local community, had a great love for Texas County and served in many positions over the years. He was the secretary/treasurer of the Houston Rural Fire Association board, as well as a city and rural fireman. He was instrumental in forming the Texas County Museum and Texas County Justice Center. He was also involved in the exterior and interior renovations to the existing courthouse. Don was one of the strongest supporters of MAC that I ve known, said MAC Executive Director Dick Burke. He served us in many ways over the years and was a respected county clerk. He may well have been the most knowledgeable person in the state about township government. We will miss him both personally and professionally. Custom Furniture by MVE Fulton City Hall City of Fairfax Miller County Courthouse Providing Beauty, Style & Flexibility Lincoln County Justice Center Visit our website for more products Clark County Courthouse

4 2015 MAC County Achievement Award Winners Boone County Establishing Charitable Funds To Cover Uncovered Healthcare When Medicaid funding was dramatically cut in 2005, it eliminated dental care for most individuals assigned to public administrators statewide. However, Boone County Public Administrator Cathy Richards managed to address this situation successfully. Many of the individuals assigned to the public administrators are unable to work and don t have another source of income for dental procedures. They continue to have serious oftentimes extreme dental health care issues, and ignoring these issues is avoiding court-mandated responsibilities. Richards addressed the problem in two different ways. First, she established a charitable trust through the Community Foundation of Central Missouri that made it possible to receive funds and/ or donations that would not be comingled with any client Medicaid accounts (for example, their social security checks) currently managed by the public administrator (their legal conservator). Second, Richards applied for funding as a not-for-profit organization through the Children s Community Trust managed and established by the Boone County Commission. Initially, Richards set out to secure $30,000 and planned to immediately use $5,000 of that money toward dental emergencies. In order to save time, Richards also created a Mental Health Advisory Board to help generate ideas and on specific issues regarding any funds received. In addition, everything had to be reviewed by the county s attorney. There were 4 multiple phone conversations with the director of Social Security to ascertain that everything was being established correctly. It was important that this fund would in no way negatively affect any benefits that the clients were receiving from Medicaid/Medicare. The Charitable Trust was established through the Community Foundation of Central Missouri and called Dental Relief, PA. There was some funding received through local businesses, but it fell far short of the $30,000 needed to get the dental work taken care of. Fortunately, there were potential funding sources elsewhere. Boone County receives an annual stipend from Boone Hospital Center specifically earmarked to help with health care needs. Richards was granted $5,000 to help with the client s immediate emergency dental health care needs. She was recently notified that the program had been chosen to receive a large amount What s on the menu of your DeferreD ComP Program? Just like enjoying a meal at a restaurant, your deferred compensation program should be able to suit the individual tastes of your employees. Nationwide offers a full menu of educational resources, innovative planning tools and a variety of investment options to meet the unique needs of public sector employees. Serve your employees a deferred comp program that s made-to-order. Contact us today. of money from the Community Children s Fund to use for dental care. Perry County Perry County Genealogical Research Library & Archive Center For several years, Perry County had been struggling with record retention space. The county had records dating back to 1821 that were stored in the courthouse s attic, basement, closets and other various buildings where space would allow all with limited security against mold, mildew, insects and mice. As the county s problem continued to grow, they also realized that the local Perry County Historical Society s Research Library was running out of space. Quickly, a small team was formed, and in the summer of 2013, they called a community-wide meeting involving representatives from the community to help address the need and the NRSforu.com Nationwide Retirement Solutions (Nationwide) partners with the National Association of Counties (NACo) to provide counties and their employees with a competitive deferred compensation program. As part of this partnership, Nationwide pays a fee to NACo in exchange for NACo s exclusive endorsement, marketing support, and program oversight of Nationwide products made available under the program. For more information, including fees paid, Nationwide encourages you to visit NRSforu.com. Information provided by retirement specialists is for educational purposes only and is not intended as investment advice. Retirement Specialists are registered representatives of Nationwide Investment Services Corporation, member FINRA. In MI only: Nationwide Investment Svcs. Corporation Nationwide Retirement Solutions, Inc. All rights reserved. One Nationwide Blvd., Columbus, OH Nationwide, On Your Side and the Nationwide framemark are service marks of Nationwide Mutual Insurance Company. NRV-0442AO-NX (09/10)

5 possible construction of a county library/archive. Over the next eight months, empty buildings were toured, and strategic plans were made. After several buildings were toured and the option to build was dismissed, the Perryville Higher Education Center Building was suggested. The beautiful two-story, brick building was currently occupied by the Southeast Missouri State University and Mineral Area College as a satellite location for students. Even though classes were still conducted here, several areas were unutilized, including the huge library on the second floor. In its early years, the building also housed a museum and a rare book collection. The special stack rooms were already constructed to withstand weather, fire and meet all the current preservation needs of today. With little to no money, the task force offered vital points to house a county research library and county archive in the building. When the contract was signed in January 2015, the Higher Education Board generously offered half of the gigantic library rent-free to house the County Experience: Administration Buildings Justice Centers Courthouses Jails Juvenile Centers Renovations Re-Roof Nick Smith and Dennis Paul Perry County Historical Society s genealogical research library, computer and microfilm workspace. They also offered access to a meeting room, a room to create a business office for a director to conduct county record research inquiries, as well as an adjoining stack room to create the county archive vault to safely store county records, maps and documents. Septagon Services: Public Facility Planning Scheduling Budgeting Value Engineering Bid Management Site Management Quality Control Safety Project Reporting As an educational library, the county agreed to have the archive open to the public 32 hours a week. The county and the historical society agreed to share the employment expense of the director, and the historical society accepted the daily business expenses of the office such as the telephone, insurance, copy machine, paper and various office supplies. The project creation and move cost the county absolutely nothing. It was all done by donations and volunteers. Perry County committed $14,000 a year as their portion to support a staff position once the site was developed. The commitment was for three years and is subject to review each year by the commissioners. Each county record holder involved contributed from their office fees and budget allowances. 5

6 The archive provides an educational opportunity and access to the county records. It also fosters a relationship and creative learning between the college students and the public. Ste. Geneviève County Challenger Baseball s Field Of Dreams Challenger Baseball is a St. Louis organization that allows children and adults with disabilities to be part of a sports team in which every person bats, fields, and has the entire baseball experience. The teams are broken into two different divisions children ages 6-17 and adults ages Every player has a buddy who is there to assist him in retrieving the ball, batting, and running the bases. The league plays games on Saturday mornings for a span of 10 weeks. The league quickly realized the difficulties of scheduling such an endeavor, often getting lower priority access to the fields, due to tournament play from other baseball leagues in the community. In addition to scheduling struggles, the Challenger Baseball Program had to contend with Mother Nature, who rained out five straight weeks of their first season. Realizing the need for a dedicated field, Chief Deputy Jason Schott of the Ste. Genevieve County Sheriff s office, whose son is autistic, initiated a campaign to build a state-of-theart sports complex to be utilized by not only the Ste. Genevieve County Challenger Baseball League, but also by numerous sports leagues who shared their passion for promoting healthy activities for the children and adults in the community. Schott researched, applied, and was awarded several different grants. With the help of the Ste. Genevieve County Community Center, the Board for the Developmentally Disabled, and numerous volunteers and financial contributors, the Challenger 6 Baseball Field of Dreams became a reality on March 13, 2014, with the breaking of ground on the Ste. Genevieve County Community Center s property. The approximate total cost of the project was $800,000. At the beginning of the planning stages, a raffle was held to promote the field and to raise funds. In-kind donations of material and labor, in addition to monetary donations, were numerous. On March 21, 2015, the Challenger Baseball field had its official grand opening. The field, which is one of only a small handful like it nationwide, is comprised of synthetic grass with the different striping configurations, making it easily adjustable to several leagues that play there. It is located on the Ste. Genevieve County Community Center Grounds so the community center can maintain it. Not only a baseball field for Challenger Baseball, the field is currently being utilized by the two local high school girls softball teams, the tot soccer program, the city s Little League program, the Riverdogs baseball traveling team, and any other community programs that would like to schedule the field. The dream behind the field was an idea of instilling a love for the game into the next generation of Ste. Genevieve County. It also gave the community the opportunity to be able to demonstrate to their children what one person or family with a dream can do for an entire county.

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8 Considering Two Ballot Issues: The Regular Use Tax Is Optional, But The Titling Of MV Sales Tax Is Not Optional Putting the use tax on the ballot is optional for counties. Those who choose not to do so are losing thousands of dollars on out-of-state Internet and catalogue sales. This is huge! (See page 11 for FY 15 revenue impact to use tax counties.) Putting the titling of motor vehicles, boats, etc. (as well as sales between individuals in-state) on the ballot is not optional for some counties. This pertains to sales purchased from a source other than a licensed Missouri dealer. Signed into law on July 6, 2013, SBs 23 & 99 require counties without a use tax to put certain language on the ballot before the November 2016 general election. If a county opts not to do so, it stands to lose all its sales tax on these items. Sixty counties have passed the use tax. Most are safe. Of those 60, four are in jeopardy due to language in the law that refers to a previously approved use tax. Those four passed their use taxes after the bills became effective on July 6, For them, there is a great risk of losing their sales tax collections because it is a grey area in the 2013 law. The other 54 counties without a use tax must put the SBs 23 & 99 language on the ballot no later than the November 2016 general election. Otherwise, these 54 will lose out on collecting revenue on the sales tax titling issue. If you have questions, please contact your county prosecutor. 8 County Revenue's Effective Date for Collection of Use Tax ADAIR 1/1/2013 ANDREW 10/1/1996 ATCHISON 7/1/2003 AUDRAIN BARRY BARTON Information compiled in October 2015 (prior to the Nov. 3 general election) by MAC BATES 10/1/1996 BENTON 10/1/2006 BOLLINGER 7/1/2013 BOONE BUCHANAN 7/1/2013 BUTLER CALDWELL 10/1/1998 CALLAWAY CAMDEN 7/1/2013 CAPE GIRARDEAU 7/1/2015 CARROLL 10/1/1998 CARTER CASS 1/1/2009 CEDAR CHARITON 10/1/1996 CHRISTIAN CLARK CLAY 1/1/2002 CLINTON 10/1/1998 COLE 10/1/1996 COOPER 7/1/2013 CRAWFORD DADE 10/1/1996 DALLAS DAVIESS 10/1/1998 DEKALB 10/1/2009 DENT DOUGLAS DUNKLIN 10/1/2012 FRANKLIN GASCONADE GENTRY 7/1/2003 Green to Go! Passed Optional Use Tax Caution! Use Tax Passed After July 6, 2013 (Effective Date of Titling Fix) Must Pass Non- Optional Titling Fix Before Nov Election In good shape. MV sales tax safe. Titling Fix Passed

9 County GREENE GRUNDY HARRISON 7/1/2008 HENRY 7/1/1997 HICKORY HOLT 7/1/2001 HOWARD 7/1/2013 HOWELL IRON JACKSON JASPER JEFFERSON JOHNSON 7/1/2000 KNOX 10/1/2014 LACLEDE LAFAYETTE 7/1/2006 LAWRENCE 7/1/2003 LEWIS 10/1/1996 LINCOLN LINN 7/1/1997 LIVINGSTON 10/1/2006 McDONALD MACON 7/1/2013 MADISON MARIES 10/1/1996 MARION 7/1/2005 MERCER 7/1/2011 MILLER 7/1/1998 MISSISSIPPI MONITEAU 7/1/2013 MONROE 10/1/1996 MONTGOMERY MORGAN 7/1/2013 NEW MADRID NEWTON NODAWAY 10/1/2006 OREGON OSAGE 10/1/2012 OZARK PEMISCOT PERRY 7/1/2013 PETTIS 10/1/1996 PHELPS PIKE PLATTE 10/1/1996 POLK PULASKI Revenue's Effective Date for Collection of Use Tax Green to Go! Passed Optional Use Tax Caution! Use Tax Passed After July 6, 2013 (Effective Date of Titling Fix) Must Pass Non- Optional Titling Fix Before Nov Election In good shape. MV sales tax safe. Titling Fix Passed 9

10 PUTNAM 7/1/2013 RALLS 7/1/2007 RANDOLPH 7/1/2013 RAY 10/1/2003 REYNOLDS RIPLEY ST CHARLES 7/1/1997 ST CLAIR ST FRANCOIS STE GENEVIEVE ST LOUIS SALINE 1/1/2013 SCHUYLER SCOTLAND 7/1/2014 SCOTT 1/1/2014 SHANNON SHELBY 10/1/1998 STODDARD STONE 10/1/1996 SULLIVAN 7/1/2013 TANEY TEXAS VERNON WARREN 7/1/2013 WASHINGTON 7/1/1998 WAYNE WEBSTER WORTH 4/1/2003 WRIGHT Serving your equipment needs since 1911 Kansas City Springfield Joplin Garden City Topeka Wichita Ft. Smith MORE THAN EQUIPMENT SALES SERVICE PARTS RENTAL 10

11 County FY '15 Revenue Intake from County Use Tax ADAIR $280, ANDREW $183, ATCHISON $143, BATES $146, BENTON $94, BOLLINGER $55, BUCHANAN $1,593, CALDWELL $97, CAMDEN $413, CARROLL $141, CASS $2,710, CHARITON $195, CLAY $4,201, CLINTON $145, COLE $1,343, COOPER $282, DADE $55, Counties With A Use Tax DAVIESS $87, DEKALB $67, DUNKLIN $232, GENTRY $38, HARRISON $95, HENRY $142, HOLT $119, HOWARD $108, JOHNSON $814, KNOX $27, LAFAYETTE $403, LAWRENCE $389, LEWIS $283, LINN $117, LIVINGSTON $107, MACON $206, MARIES $75, MARION $933, MERCER $119, MILLER $183, MONITEAU $128, MONROE $47, MORGAN $95, NODAWAY $256, OSAGE $163, PERRY $380, PETTIS $522, PLATTE $4,272, PUTNAM $40, RALLS $235, RANDOLPH $371, RAY $362, ST CHARLES $7,725, SALINE $285, SCOTLAND $25, SCOTT $349, SHELBY $74, STONE $315, SULLIVAN $143, WARREN $253, WASHINGTON $183, WORTH $15, Your Accountability is Our Business! Specializing in: Audits Accounting Financial Reporting payroll processing tax Planning and return preparation retirement plan administration EvErs & CompAny, CPA s, L.L.C. Certified Public Accountants and Consultants Contact us: (573)

12 Greene County Auditor Named To Tax Study Commission Greene County Auditor Cindy Stein was named to represent MAC on the recently formed Study Commission on State Tax Policy. The commission is composed of specified tax experts and members of the Joint Committee on Tax Policy. I am honored to be selected to represent the 114 counties of Missouri on the Study Commission on State Tax Policy, said Stein. Although the task may be daunting, I look forward to participating with the commission to strengthen and improve the state s tax policies. The commission must hold a minimum of five public hearing dates in different geographic regions of the state. The goal of the commission is to identify the strengths and weaknesses of state tax laws and develop a broad range of improvements, investigate measures and methods to simplify state tax law, improve tax compliance, and reduce administrative costs. The commission will examine and study any other aspects of state and local government that may be related to the state's tax structure and report their results and recommendations for legislative changes to the Governor and General Assembly. The final report is due Dec. 31, The commission must cease all activities by Jan. 1, 2018, and these provisions will expire Aug. 28, Seated, left to right: James C. Bowers, Jr., Michael T. White, Aaron G. March, Standing, left to right: Shannon M. Marcano, Ferdinand E. Niemann IV, Kimberley S. Spies, William B. Moore, Mark S. Bryant, Brian E. Engel, Patricia R. Jensen The Public Law Team Developing Innovative Strategies for Missouri Governments BIG FIRM EXPERTISE BOUTIQUE FIRM EFFICIENCY Our team has an unrivaled combination of former public servants, adept at assisting both governmental and private clients accomplish their goals. Call the White Goss team for help with: The choice of a lawyer is an important decision and should not be based solely upon advertisements. 12

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14 Proposed Regulatory Changes To The Executive, Administrative And Professional Overtime Exemption Travis Elliott Ellis, Ellis, Hammons & Johnson, P.C. Fair Labor Standards Act The Fair Labor Standards Act ( FLSA or the Act ) requires employers to pay minimum wage (currently $7.25 at the federal level, and $7.65 in Missouri) and overtime pay at a rate of not less than one and one-half times the employee s regular rate for hours worked over 40 in a workweek. While these requirements apply to many employees, the FLSA provides a number of exemptions to the overtime rule. The FLSA exempts from minimum wage and overtime requirements any employee employed in a bona fide executive, administrative, or professional capacity (the EAP exemption ). Executive, Administrative, Professional Overtime Exemption To be considered exempt under the EAP exemption, employees must 14 meet certain minimum tests: (1) the employee must be paid a predetermined and fixed salary that is not subject to reduction because of variations in the quality or quantity of work performed (the salary basis test ); (2) the amount of salary paid must meet a minimum specified amount (the salary level test ); and (3) the employee s job duties must primarily involve executive, administrative or professional duties (the duties test ). Under the current regulations, an executive, administrative or professional employee must be paid at least $455 per week ($23,660 per year) in order to fit within the standard exemption. Proposed Regulatory Changes On July 6, 2015, the Department of Labor ( DOL ) issued a Notice of Proposed Rulemaking ( NPRM ) proposing changes to the federal regulations relating to the EAP exemption. Written comments were due by Sept. 4, The proposed rule is expected to be finalized sometime in DOL s proposal sets the standard salary level equal to the 40th percentile of earnings for full-time salaried workers. This equates to $921 per week, or $47,892 annually for a full-time employee, in Furthermore, the DOL is proposing to include a mechanism to automatically update the salary and compensation thresholds on an annual basis using either a fixed percentile of wages or the CPI-U. DOL has long considered the salary level test as the best means of determining exempt status. The rationale behind increasing the required salary level is that if left at the same amount over time, the effectiveness of the salary level test as a means of determining exempt status diminishes as the wages of employees entitled to overtime increase and the real value of the salary threshold falls. In essence, the DOL s position is that increasing the required salary level will properly distinguish between employees who may meet the duties test of the EAP exemption and those who likely do not. Potential Impact The proposed revisions are designed to extend overtime requirements to employees that have historically fit within the EAP exemption by no longer treating them as exempt, unless they meet the salary level test. The proposed revisions may have a significant impact on counties budgets, if they

15 Support MAC s Associate Members Accounting: Computer Information Concepts, Inc. - Greeley, CO Evers & Company CPAs - Jefferson City, MO KPM CPAs & Advisors - Springfield, MO Architects/Engineering: Allgeier, Martin & Associates Inc. - Joplin, MO Ameresco Inc. - St. Louis, MO American Council of Engineering Companies of MO (ACEC) - Jefferson City, MO Anderson Engineering, Inc. - Springfield, MO Archetype Design Group Inc. - Leawood, KS Cochran Engineering - Union, MO Cook, Flatt & Strobel Engineers - Topeka, KS Great River Associates - Springfield, MO Horner & Shifrin Inc. - St. Louis, MO Howe Company, LLC - Macon, MO MECO Engineering Co. Inc. - Hannibal, MO Poepping, Stone, Bach & Associates - Hannibal, MO Shafer, Kline & Warren Inc. - Lenexa, KS Smith And Co. - Poplar Bluff, MO Attorneys/Legal Services: Gilmore & Bell P.C. - Kansas City, MO Richard P. Moore, Attorney At Law - Clayton, MO White Goss P.C. - Kansas City, MO Banking/Finance/Investments: Ameritas Investment Corp. - Kansas City, MO Edward Jones - St. Louis, MO George K. Baum & Co. - Kansas City, MO Central Bank - Jefferson City, MO L.J. Hart & Company - St. Louis, MO Piper Jaffray Inc. - Leawood, KS Stifel, Nicolaus and Company - St. Louis, MO Construction (Bridge/Building/Drainage): McCarthy Building Companies - St. Louis, MO MTS Contracting Inc. - Springfield, MO Oden Enterprises Inc. - Wahoo, NE Septagon Construction Management - Sedalia, MO Snap-Tite/ISCO Industries LLC - Westfield, IN Computer Systems & Software: DEVNET Inc. - Sycamore, IL GovernMENTOR Systems Inc. - Independence, MO Karpel Solutions - St. Louis, MO Vanguard Appraisals - Cedar Rapids, IA Energy Services: Control Technology and Solutions (CTS) - St. Louis, MO Missouri Petroleum Council - Jefferson City, MO Equipment/Supplies (Road & Construction): Allied Oil & Tire Company - Kansas City, MO Berry Tractor & Equipment Co. - Springfield, MO Fabick CAT - Fenton, MO G.W. Van Keppel Co. - Kansas City, MO Knapheide Truck Equipment Co. - Jefferson City, MO Purple Wave Inc. - Manhattan, KS Rudd Equipment Co. - St. Louis, MO Tri-State Construction Equipment - Ashland, MO Victor L. Phillips Co. - Kansas City, MO Vermeer Sales & Service - Chesterfield, MO General Business: Missouri One Call System - Jefferson City, MO St. Louis Electrical Connection - St. Louis, MO ext. 135 GIS & Mapping: GIS Workshop Inc. - Lincoln, NE Midland GIS Solutions - Maryville, MO Tyler Technologies/Incode - Ames, IA Government Supplies/Services: Advanced Correctional Healthcare - Peoria, IL Mark Twain Regional Council Of Governments - Perry, MO Meramec Regional Planning Commission - St. James, MO MO Dept. of Labor and Industrial Relations - Division of Labor Standards - Jefferson City, MO Missouri Division of Workforce Development - Jefferson City, MO MO Dept. of Economic Development/ Division of Energy - Jefferson City, MO Missouri Local Technical Assistance Program (MO-LTAP) - Rolla, MO Missouri Vocational Enterprises - Jefferson City, MO Northeast Missouri Regional Planning Commission - Memphis, MO State Emergency Management Agency (SEMA) - Jefferson City, MO Insurance & Employee Benefits: Arthur J. Gallagher & Co. - St. Louis, MO Missouri Public Entity Risk Management Fund (MOPERM) - Jefferson City, MO Nationwide Retirement Solutions - Denver, CO Records Management: IMS, LLC - Mexico, MO Medical Waste Management: DMI Solutions, Inc. - Poplar Bluff, MO Road Surface Materials: Coastal Energy Corp. - Willow Springs, MO Telecommunications: AT&T - St. Charles, MO Call One - Chicago, IL

16 utilize the EAP exemption for any of their employees. If the proposed regulatory changes are implemented, counties will have to consider the following issues, among others. If a county utilizes the EAP exemption with respect to any of its employees, I recommend performing an audit of current employee job titles and descriptions to ensure employees are appropriately classified as exempt or non-exempt, particularly with respect to whether the EAP exemption is properly being applied under the current rule. Second, determine whether the proposed change, if finalized, would affect any EAP employee s classification. Additional potential changes to consider include raising the salary for certain employees to meet the proposed regulation s requirements, modifying job duties, or re-classifying employees from exempt to non-exempt. Of course, re-classifying exempt employees to non-exempt requires consideration of a number of additional issues, including training, timekeeping policies and practices, scheduling, compensation, and calculation of overtime. For any employees that are currently classified as EAP exempt, and who do not meet the increased salary level test under the proposed rule, counties will have to decide whether to increase those employees pay to meet the increased salary level test of $941 per week, or to no longer treat those employees as EAP exempt and comply with the FLSA s minimum wage and overtime requirements. In order to make this determination, counties may want to consider having all employees, including EAP exempt employees, keep track of their hours worked in order to determine whether an EAP exempt employee regularly works more than 40 hours in a week, and therefore, whether the EAP exempt status is a beneficial staffing model. One useful metric is to calculate the difference between the current EAP exempt employee s salary and the required salary level under the proposed regulations as compared to the number of hours over 40 in a work week that employee works on a regular and consistent basis. Of course, there are a number of additional considerations at play in determining the costs of compliance with the proposed EAP exemption. Please feel free to contact me, (417) or telliot@eehjfirm.com, with any questions that you may have about the proposed rule or the options a county has in order to ensure compliance. 16

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20 Missouri s Main Streets Are Making A Comeback Many times when you drive downtown in a small town or big city, you see old buildings that aren t in use anymore. New strip malls and shopping centers are popping up everywhere. It used to be that the downtown was the heart of the city, but all that has changed. One group is trying to change that. The Missouri Main Street Connection (MMSC) is dedicated to enhancing the economic, social, cultural and environmental wellbeing of historic downtown business districts in Missouri within the context of historic preservation. The MMSC uses a four-point approach to revitalize and redevelop the state s main streets. The MMSC was started in 1989 under the Missouri Department of Economic Development, which provided staff and coordinated all the training, mentoring and accreditation for the local Main Street programs. In 2003, budget cuts eliminated the program, but the local program managers discussed the importance of keeping the Main Street program alive. Because they felt that the program was critical for downtowns in many small communities across the state, the managers decided to start their own not-for-profit 501c3 corporation in During the first few years, the managers served as the initial board of directors. MMSC held revitalization workshops, while contracting with the National Trust to provide the professional services of field representatives from the National Main Street Center. Over the past few years, the MMSC has grown to include a more comprehensive board of directors, representing all regions of the state. The board is assisted by an advisory board. MAC Executive Director Dick Burke serves on the advisory board, and Franklin County Presiding Commissioner John Griesheimer serves on the board of directors. The lifeblood of every successful community is a thriving and vibrant downtown area, said Griesheimer. I m proud to talk about Washington, Missouri, as an example from my Choose a Guide Who Knows Missouri County Finance With our public finance expertise for Missouri counties, you can count on Piper Jaffray to understand your needs and provide the best financing solutions available. Whether your journey involves a new capital improvement or refinancing an existing bond issue, we know the surest routes available. For your next financing journey, choose an experienced Piper Jaffray guide: Kansas City Public Finance Investment Banking Jack Dillingham jack.c.dillingham@pjc.com St. Louis Public Finance Investment Banking Michelle Bock michelle.m.bock@pjc.com Since Member SIPC and NYSE. 12/10 CM piperjaffray.com own district which would not be the success that it is today without the help and assistance from the Missouri Main Street Connection. I am truly honored to be associated with this organization and wish that more legislators could realize how important the Missouri Main Todd Goffoy a.t.goffoy@pjc.com 20

21 How MMSC Impacts Economic Development Across Missouri The following is a compilation of economic data from , collected by communities in the top three tiers that participate in the Four-Point Approach to Downtown Revitalization. $668 million of private investment, including exterior façade improvements or restorations, interior building improvements and new construction $1,857 of private investment for every dollar appropriated to the Missouri Main Street Connection by the State of Missouri $127.9 million of public investment by municipal governments in improvements to infrastructure 432 net new businesses 2,605 net new jobs. Cost to DED for creating each new job: $122 based on appropriations to MMSC 245,235 total volunteer service hours donated to Missouri Main Street communities worth $5.2 million value based IRS volunteer hourly rate ($21.17) Street Connection is to our state s economy. MMSC offers a number of services that aide in the revitalization of downtown districts including educational services, main street planning services, consultation on implementing a Community Improvement District (CID) and tourism development. They also recently began two new programs. We are excited to unveil these new initiatives which will stimulate economic development within the context of historic preservation in Missouri communities, said MMSC State Director Gayla Roten. These initiatives are the Strategic Teams Engaging Places (STEP) grant and the People Energizing Places (PEP) grant which will provide specialized services to Missouri communities based on the needs of their organization. PEP, a two-year program, provides individualized training, focused initiatives for sustained revitalization and technical expertise developed to advance the Main Street organization s downtown development. STEP, a one-year program, provides individualized training with a focus on initiatives for sustained revitalization and technical expertise developed to advance the Main Street organization s downtown development. Engineers I Surveyors I skw-inc.com Shafer, Kline & Warren, Inc. Forming Partnerships. Delivering Results. Development Energy Infrastructure Pipeline 21

22 Livingston County Boasts Historical Murals Chillicothe s, the Livingston Country seat, downtown is decorated with 19 original, hand-painted murals on different buildings. The murals show the history of North Central Missouri. The murals were commissioned in the mid-1990s when the Chillicothe Development Corporation recognized a need to bring commerce and tourism back to the heart of the community. Its plan was to turn the community into a canvas and completely transform the streetscape through artistic renderings on barren walls. The first mural was a depiction of the Chillicothe Business College s scenic grounds. Besides dressing up the local scenery, the mural drove a boost in tourism by drawing in people from neighboring communities. In relatively short order, it was joined by more than a dozen others, all painted by Chillicothe artist Kelly Poling. Heroes In History 700 Second Street The Chillicothe Fire Department mural features historic scenes from 1886 to the 1920s. Chillicothe has a tradition of possessing an effective fire fighting department, and the scenes in this mural depict the department s equipment and operations over the early decades of its existence as a part of city government. The team of horses, Joe & Dan, set the world s record in 1898 for their speed in responding to a fire. Chillicothe Business College 710 Washington Street Chillicothe was the home to the Chillicothe Business College from 1890 through the early 1950s. The College developed a campus on Chillicothe s northwest side and offered a variety of professional and occupational training programs for a student body of more than 1,000. Graduates still fondly remember seeing advertisements that spanned from Missouri to California that calculated the number of miles to the CBC. Railroad Boom 724 Locust Street Chillicothe was a point of convergence for three railroads serving northern Missouri Burlington, Wabash and later the Milwaukee Road. This mural includes a scene of a steam engine traveling the local countryside in the last years of the 1890s. The railroad company logos represent the lines that served Chillicothe since SERVICES Architectural Design Facility Analysis Historic Preservation Grant Coordination LEED Administration Computer Modeling CONTACT 312 W Commercial St Springfield, MO Greene County Archives 22

23 Window In Time 713 Webster Street As if looking through a window in time, this mural showcases pieces of Chillicothe s history including five multi-generational businesses still in existence and many others where people have lifelong memories. What was once a blank wall now paints a portrait of many life stories and serves as a community conversation piece. Going Somewhere 708 Locust Street Created from an original painting by Fred Irvin, this scene portrays a pre-world War I Chillicothe setting. The Milwaukee Depot (demolished in 1977) serves as the backdrop for period vehicles and a drawn streetcar used to transport patrons to the station. Milbank Mills 707 Webster Street Milbank Mills is Chillicothe s oldest existing business, founded in 1867 by George Milbank. His original mill, located at the corner of Washington and Bryan Streets, is pictured here as it appeared around The company milled locally harvested wheat into flour and marketed it under the Silver Moon brand. From the earliest days, the company sold animal feeding products as a byproduct of flour milling. Over the years, feed products became dominant. The company continues to market them today, led by the fourth generation of the Milbank family. Agricultural Homage 718 Washington Street The agricultural mural portrays an early 20th Century harvest season, complete with the Jenkins Hay Rake which was designed, built and sold in Chillicothe, Mo. The Jenkins Hay Rake was an early labor saving device that helped to revolutionize agricultural production in the late 1800s and early 1900s. The mural is accented with a steam-powered tractor, old threshing machine, log cabin, red wood barn and covered wagon. ALLGEIER,, MARTIN AND ASSOCIATES,, INC., M CONSULTING ENGINEERS AND SURVEYORS Corporate Office: 7231 East 24th Street Joplin, MO Rolla Office: 112 West 8th Street Rolla, MO , I 23

24 The Brick Plant 619 Elm Street This three-dimensional mural was designed by Sherwood Patek, whose family owned and operated Midland Tile & Brick for over 35 years. The Brick Plant was operational until the late 1900s. It is a unique mural with layers of texture and is rich in area history. Scouting Through Time 317 Washington Street Kids Throughout the Decades is the theme that four local Girl Scout troops selected for this mural that served as their Gold Award Project. The scrapbook-style mural features pictures from the area to show how kids lived and played during the 1800s through the 1930s. All of the photos were chosen due to their special significance in the history of the Girl Scouts. Home of Sliced Bread 709 Washington Street Perhaps Chillicothe s most sought-out mural, this lively scene of historic Locust Street is adorned with the logo of Chillicothe s claim to fame as the Home of Sliced Bread. The first mechanized bread slicing machine, invented by Otto Rohwedder, was used on July 7, 1928, at the Chillicothe Baking Company, owned and operated by Frank Bench. This life altering invention proved to be a great success with a 2,000 percent increase in bread sales within the first week of its debut. And as they say the rest is history! 9229 Ward Parkway, Ste. 110 Kansas City, Missouri Jefferson City Branson Springfield Kansas City Topeka Lawrence Wichita CO. SMITH & Water Wastewater Streets/Roads Stormwater Site Plans Bridges CONSULTING ENGINEERS GEOTECHNICAL DRILLING AN EMPLOYEE OWNED COMPANY 901 VINE STREET POPLAR BLUFF, MISSOURI (573) REMEDIATION LAND SURVEYORS Geotechnical Drilling UST s Airports Industrial Parks 24

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26 Atchison Holt Nodaway Andrew Buchanan Platte Worth Gentry DeKalb Clinton Clay Jackson Cass Bates Vernon Barton Jasper Newton McDonald Harrison Daviess Caldwell Ray Lafayette Johnson Henry Saint Clair Cedar Dade Lawrence Barry Mercer Grundy Livingston Carroll Benton Greene Stone Pettis Hickory Polk Putnam Sullivan Saline Linn Christian Chariton Dallas Taney Cooper Morgan Camden Webster Adair Howard Schuyler Macon Randolph Moniteau Laclede Douglas Boone Cole Miller Wright Ozark Scotland Knox Pulaski Shelby Monroe Audrain Callaway Clark Lewis Maries Texas Osage Phelps Howell Marion Ralls Montgomery Gasconade Dent Crawford Shannon Oregon Pike Warren Lincoln Franklin Saint Charles Washington Reynolds Carter Iron Ripley Saint Louis Saint Francois Madison Wayne Butler Saint Louis City Sainte Genevieve Bollinger Dunklin Perry Stoddard Cape Girardeau New Madrid Pemiscot Scott Mississippi What Counties Should Know About Municipal Court Reform Legislation Paul Harper General Counsel, Missouri State Auditor s Office The name is a little misleading: "municipal court reform" doesn't just affect municipalities. Recent legislation has set out a number of requirements for municipalities, courts and counties in Missouri, and the Missouri State Auditor's Office plays a role in implementing some of these requirements. Transparency measures included in the legislation provide for counties to submit certain information to the state auditor's office on an annual basis, including information about their revenue. Changes in the law also call for State Auditor Nicole Galloway to issue guidelines to assist local governments in reporting this information. In November, the state auditor's office held a public hearing on the proposed rules, which can be found in the October issue of the Missouri Register and online at auditor.mo.gov. By the time you read this, the rules should be in place. Counties should pay attention to one proposed rule in particular. This rule sets forth a procedure for counties to provide the information now required by law, and all counties need to file the form included in the rule. You can read the rule in its entirety and see a copy of the form online. In accordance with the law, local governments will be required to provide particular information to the state auditor's office. Counties need to file a certification of the percent of revenue generated from fines, bond forfeitures and court costs for minor traffic violations. To meet the requirements the law has placed on the state auditor's office, we have created a form to facilitate submission of the information, which includes the following: Total annual revenue; Annual general operating revenue; Total revenue from fines, bond forfeitures and court costs for minor traffic violations, including amended charges for minor traffic violations; And the percentage of annual general operating revenue from fines, bond forfeitures and court costs for minor traffic violations. Every county in the state must complete the form each year. It must be signed by a representative of the county, and notarized, then either mailed or ed to the state auditor's office no later than six months after the end of the county's fiscal year. For counties that have their own municipal court, which just a few do, they will also submit the municipal 26 court certification form. Local governments with municipal courts will be expected to include certification of court compliance with a series of municipal court reforms, including ending the practice of holding a defendant in custody for more than 24 hours without a warrant, prohibiting use of jail time in order to force payment, implementing payment plans and community service alternatives, and holding court proceedings in locations that are accessible by the public. The state auditor's office is charged with transmitting these forms to the Department of Revenue. The office will notify the Department of Revenue of those governments that fail to file. After following a statutory procedure, governments that fail to file may face consequences outlined in the law. For additional information you may contact the Missouri State Auditor's Office at (573) or polysubfs@auditor.mo.gov. YOUR INFORMATION. OUR TECHNOLOGY. ENDLESS POSSIBILITIES. INTEGRATED PROPERTY TAX SOFTWARE SOLUTIONS for the Assessor, Collector, Clerk & Recorder MISSOURI STATE CERTIFIED ENHANCED WORKFLOW ALL INCLUSIVE PRICING info@devnetinc.com (866) 4-DEVNET

27 We ve crossed this bridge before for this replacement and 350 others. Since 1985 Burns & McDonnell has handled replacement of more than 350 county bridges in Missouri. See the big picture at burnsmcd.com/mobridges. Bridge over the Little Platte River, Plattsburg SRD, Clinton County, Missouri 27

28 Newly Appointed NACo Board Member Polk County Collector Debbi McGinnis was recently named to the National Association of Counties (NACo) Board of Directors. McGinnis also serves as vice chairmen on the NACo Agriculture and Rural Affairs Steering Committee and as a member of the NACo RAC Steering Committee. She was the president of MAC in I can t describe the elation I felt when Sallie Clark (NACo president) called to tell me she had chosen me to be one of her 10 at-large directors, said McGinnis. Small town woman, a tax collector no less, agricultural advocate and I MAC Trust Online University - Quarter 1 Course List January 1, March 31, 2016 Safety & Human Resources Back Injury Prevention Defensive Driving Basics Ladder Safety 101 Microsoft Excel Basics Personal Protective Equipment 101 Sexual Harassment Harassment Awareness Sexual Harassment Awareness for Managers Snow & Ice Management Supervisor Skills 101 would have the opportunity to be on the NACo Board. My voice would be further engaged to represent Law Enforcement Blood Borne Pathogens for Law Enforcement Dealing With Stress Dispatcher Training Patrol #1 Racial Profiling and Data Collection (3 Hour) Traffic Stops & Safety #1 counties like mine on a national level. I was honored, I was humbled, and I am blessed. Call today for free building inspection! Masonry Restoration Cleaning Re-pointing Terra-Cotta repair/replacement Stone repair/replacement Brick replacement/re-building Lintel replacement Sealant replacement Thru-wall flashings Structural anchorage Exterior wall coatings Below-grade waterproofing Concrete Restoration Structural concrete Waterproofing membranes Sealant Replacement Expansion joint replacement Injection Phone: Fax: Enail: tomb@mtscontracting.com jeffd@mtscontracting.com Website: 28

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30 Greene County Awarded For Significant Savings Of Tax Dollars Greene County s purchasing department was recently recognized by US Communities as a leader in saving tax-payer dollars through the use of cooperative purchasing. Chris Oltmanns, US Communities program manager, presented Greene County Purchasing Director Chris Mericle and his staff, along with members of the Greene County Commission, an honorary plaque acknowledging the county as an exceptional example of utilizing a purchasing cooperative to obtain best pricing on vendor offerings. We take pride in the thoughtful and conscientious way we make purchases for the county, said Mericle. Through US Communities, we are able to utilize cooperative contracts that reduce the county s expenditures in the form of administrative costs and savings on purchases. From left to right: Commissioner 1st District Harold Bengsch, Presiding Commissioner Robert Cirtin, Purchasing Coordinator Melissa Denney, Greene County Buyer Michelle Hunt, Greene County Buyer Laura Merriman, Purchasing Director Chris Mericle and US Communities Program Manager Chris Oltmanns The use of government purchasing cooperatives is recognized as a procurement best practice by the National Institute for Government Procurement (NIGP). We don t take lightly the task of utilizing taxpayer dollars, and we are proud of the great work that our staff in the purchasing department does to ensure that we carefully and strategically spend money to assist the county in the services it provides to citizens, said Bob Cirtin, Greene county presiding commissioner. Who s in your Jail? Your needs. Our solutions. There is a new detainee in booking... The local mental health clinic has closed or won t accept him... Who is going to evaluate and assess the detainee?... Who is going to pay for the necessary mental health medication?... Advanced Correctional Healthcare has these preferred Mental Health Services: u Crisis Intervention u Multidisciplinary Assessment and Evaluation u Client Psycho-education u Mental Health Assessment and Evaluation u Staff Training u Individual/Group Therapy and Counseling Services u Tele-Mental Health Services u Discharge Planning and Securing of Community u Psychiatry (Specialty Services) Services Let us help you with your Mental Health Services For additional information: Toll Free ach@advancedch.com 30

31 Missouri Securities Investment Program A Cash Management Program for School Districts, Counties, Municipalities and Other Political Subdivisions The Missouri Securities Investment Program ( MOSIP ) is a comprehensive cash management program for school districts, counties, municipalities, and other political subdivisions. MOSIP was created in 1991 by the Missouri School Boards Association. MOSIP offers its investors a professionally managed portfolio with competitive money market rates. MOSIP stresses maintaining safety, liquidity and yield as the primary investment objectives. Administered by: PFM Asset Management LLC Sponsored by: Missouri School Boards Association Missouri Association of School Administrators Missouri Association of School Business Officials Missouri Association of Counties Missouri Municipal League William T. Sullivan, Jr. Managing Director cell sullivanw@pfm.com Registered Representatives Maria Altomare Managing Director x3091 altomarem@pfm.com Henry Sun Analyst x3095 sunh@pfm.com 77 West Port Plaza Drive Suite 220 St. Louis, MO P.O. Box Harrisburg, PA MY-MOSIP This information is for institutional investor use only, not for further distribution to retail investors, and does not represent an offer to sell or a solicitation of an offer to buy or sell any fund or other security. Investors should consider the investment objectives, risks, charges and expenses before investing in any of the Missouri Securities Investment Program s portfolios. This and other information about the Program s portfolios is available in the Program s current Information Statement, which should be read carefully before investing. A copy of the Information Statement may be obtained by calling MY-MOSIP or is available on the Program s website at While the MOSIP Liquid Series seeks to maintain a stable net asset value of $1.00 per share and the MOSIP Term portfolio seeks to achieve a net asset value of $1.00 per share at the stated maturity, it is possible to lose money investing in the Program. An investment in the Program is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Shares of the Program s portfolios are distributed by PFM Fund Distributors, Inc., member Financial Industry Regulatory Authority (FINRA) ( and Securities Investor Protection Corporation (SIPC) ( PFM Fund Distributors, Inc. is a wholly owned subsidiary 31 of PFM Asset Management LLC.

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