MML Review: September/October 2022

September/October 2022 REVIEWMUNICIPALMISSOURITHE A UNITED VOICE FOR MISSOURI MUNICIPAL LEAGUE COMMUNITIES Response To The Great Resignation | Fraud Risks | Debris Cleanup Post Disaster By The Book: Compliance With The Officers' Bill of Rights

MOSIP has been providing investment services for Missouri school districts, municipalities, counties and other political entities since 1991, focusing on safety, liquidity and earning a competitive yield.

connected.tocommittedWe’restaying

2 theReview September/October 2022

Our commitment to our communities remains steadfast as we help build and rebuild the transforming world around us. We’re with you all the way. www.mosip.org

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 1-877-MY-MOSIP or is available on the Program’s website at www.mosip.org. 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) (www.finra.org) and Securities Investor Protection Corporation (SIPC) (www.sipc.org). PFM Fund Distributors, Inc. is a wholly owned subsidiary of PFM Asset Management LLC.

To contact the League Office call 573-635-9134, fax 573-635-9009 or email the League at info@mocities.com. Website: www.mocities.com.

LauraAssociationEDITORIALHolloway/ RichardLholloway@mocities.comEditorSheetsandLoriNoeContributingEditorsGRAPHICDESIGNRhondaMiller The Review September/October 2022; Volume 87, No. 5 The Missouri Municipal Review (ISSN

Government

GROUPS Missouri

Postmaster: Send form 3579 to 1727 Southridge Drive, Jefferson City, MO 65109.

*Past President

$5 prepaid. Advertising

AFFILIATE City Management Association; City Clerks and Finance Officers Association; Finance Officers Association of Missouri; Missouri Municipal Attorneys 00266647) Missouri League state association of cities, towns villages, other municipal corporations of Missouri. office maintained at 1727 Southridge Drive, Jefferson City, MO 65109. copies: rates on Jefferson City, Missouri.

President: Joe Garritano, Council Member, Wildwood; Vice President: Michele DeShay, Mayor, Moline Acres; Damien Boley, Mayor, Smithville; *Chuck Caverly, Council Member, Maryland Heights; Bryant Delong, Council Member, North Kansas City; Jerry Grimmer, Council Member, Bridgeton; Cemal Unmut Gungor, City Administrator, Grandview; Dwaine Hahs, Mayor, Jackson; Heather Hall, Council Member, Kansas City; *Debra Hickey, Mayor, Battlefield; *Chris Lievsay, Council Member, Blue Springs; Ken McClure, Mayor, Springfield; *Norman McCourt, Mayor, Black Jack; Chris McPhail, Alderman, Clever; Sheryl Morgan, City Clerk, Blue Springs; Lori Obermoeller, Finance Director, Creve Coeur; Tom Oldham, Council Member, Sedalia; Len Pagano, Mayor, St. Peters; *Matt Robinson, Mayor, Hazelwood; Mike Roemerman, Mayor, Ellisville; *Kathy Rose, Mayor, Riverside; *Carson Ross, Mayor, Blue Springs; Erin Seele, Attorney, Cunningham, Vogel and Rost; Matt Turner, Alderman, Harrisonville; Jeana Woods, City Administrator, Osage Beach

Publication

Subscriptions: $30 per year. Single

Municipal

www.mocities.com 3 September/October 2022; Volume 87, No. 5 CONTENTS MUNICIPALMISSOURITHE Features 5 By The Book: Compliance With The Officers' Bill Of Rights by Todd T. Smith 8 Reevaluating Our Response To The Great Resignation by Ron Holifield 13 FAQs: Common Fraud Risks And Prevention Tips by Travis Walker and Mike Nelson 16 Debris Cleanup Post Disaster by Greg Gathers 21 FAQ: Medicare Annual Notice Of Change Letter by Peggy Gawley 24 Supreme Court For Local Governments 2021-22 28 Getting To Know You: Chris McPhail 29 Getting To Know You: Ella Jones Departments 4 President's Review 30 2023 Outstanding City Clerk Award Nominations 31 Member News 34 MML Calendar Of Events 1685

and

MISSOURI MUNICIPAL LEAGUE BOARD OF DIRECTORS

is the official publication of the

is

and

request. Published bi-monthly. Periodicals postage paid at

During the past year, cities have seen more developments with the historic federal funding of the American Rescue Plan Act, and much-needed projects are in the works that will serve communities for years to come. Not all the projects are headline-grabbing and glamorous, such as long-needed water and wastewater improvements, but they are vital building blocks for safe and well-run communities. I appreciate how local officials and city employees are working to ensure all the support systems are in place for cities. Even when funding is tight, these individuals seek creative ways to accomplish what is needed. It is clear to see that when cities are supported, they can be counted upon to get the job done.

I am so proud of the opportunity to help guide the launch of two new initiatives at your League – the MML Mentor Program and the Missouri City View podcast. These are each new options for members to learn from peers and current situations in local government. They are yet another way MML serves municipalities and deepens the pool of resources to help develop the knowledge of local officials and keep cities vibrant. Learn more at the League’s website, www.mocities.com, and search the Missouri City View podcast in your favorite app store.

This is your League. Make the most of it and thank you for allowing me to serve as your president this year.

As I wrap up my time as president of MML, I am so appreciative of what this opportunity has afforded me. It would be impossible to cover everything I have learned over the past year in just one column, but working closely with the MML Board of Directors and MML staff has allowed me to understand the depth of resources available to member cities more fully. I’m humbled by their dedication to continual improvement.

President's Review

"

It is my hope that all of you will take advantage of the League’s services and use them to keep up to date on funding opportunities, legislative initiatives and so much more. MML provides a wealth of resources to handle questions of all sizes. When you take the initiative to access these resources, attend an event, ask your questions, and share what you have learned with others, it strengthens the voice of Missouri cities at the state and federal level, and is one of the best ways to serve your citizens.

" It is my hope that all of you will take advantage of the League’s services and use them to keep up to date on funding more.andlegislativeopportunities,initiativessomuch

Thank You For Allowing Me To Serve

4 theReview September/October 2022

This role has also given me the opportunity to engage in fantastic conversations with fellow officials and learn how they are taking care of their communities. Together we have worked on ways to support legislative initiatives involving financial statements and the removal of burdensome fines, the care of property that is unsafe or abandoned, the closure of utility usage and billing records for citizens and more.

by Joe Garritano, Council Member, Wildwood, and MML President

A Practical Checklist For Law Enforcement

FEATURE Review

RSMo.). Any administrative review, employee discipline, or termination of employment must now adhere to a robust set of procedural due process protections. Accordingly, it is now no longer permissible to immediately terminate an officer “on the spot” without first conducting an administrative investigation. Instead, the agency must satisfy the statute’s list of procedural steps. Those steps can be best understood by grouping the various notice requirements and deadlines into stages or phases, as discussed in this article.

The process begins when the agency receives a complaint, either from outside or inside the department, which must be in the form of a written statement. If the agency decides to act on that complaint and launch an internal, administrative investigation, the officer being investigated is entitled to a copy of the written statement, as is the officer’s attorney. They are also entitled to be informed in writing of the nature of the allegation that should include citation to the particular policy alleged to have been

by Todd T. Smith

The 2021 Officers’ Bill of Rights, §590.502, RSMo., sets out new requirements that a Missouri law enforcement agency must follow when investigating an officer’s conduct. This involved procedure is very different from how cities investigate the conduct of other employees, who typically can be fired for any non-discriminatory reason or even for no reason. Under this statute, Missouri law enforcement officers are no longer at-will employees (an agency’s highest-ranking officer is not covered by this law; employment of police chiefs is addressed by §84.490,

By The Book: Compliance With The Officers' Bill Of Rights

Complaint Stage

Agencies On Handling Internal Investigations

www.mocities.com 5 www.mocities.com

At Piper Sandler, we cultivate creative ideas and tailored solutions that serve client interests first and foremost. Instead of leading with what’s best for us, we start with what matters to you. PiperSandler.com Since 1895. Member SIPC and NYSE. © 2020 Piper Sandler & Co. 9/21 CM-21-1267

From the time the complaint is received, the agency must complete the investigation within 90 calendar days. The statute allows up to two 60day extensions as approved by a group authorized to make determinations of appeals of disciplinary action, such as a personnel board, which smaller departments may not have. An unlimited number of extensions can be granted while awaiting the conclusion of any criminal investigation into the officer’s conduct, which is a separate inquiry from the administrative one. The officer under review is entitled to argue against granting any of these extensions.

Interview Stage

® Matt Courtney Vice President +1 913 matthew.courtney@psc.com345-3355 Todd Goffoy Managing Director +1 913 todd.goffoy@psc.com345-3373 Chris Collier Managing Director +1 314 chris.collier@psc.com726-7535 Hannah Draper Associate +1 913 hannah.draper@psc.com345-3302

6 theReview September/October 2022

For your next financing, Realize the Power of Partnership

has been ordered to answer questions under threat of disciplinary action or termination, but that those statements cannot be used to criminally prosecute the officer. While not required, the agency should have the officer sign a form to prove that this disclaimer was given and understood, not unlike the procedure for an interrogation Miranda waiver, although in this context, it is called a Garrity warning. Other than the inherent threat of being fired for failure to cooperate, the officer may not be harassed during the interview, nor can any kind of reward be promised to the officer.

Once the administrative investigation is complete, the investigator(s) must inform the officer in writing of any findings, any recommendations, and/ or any discipline within five days. Upon written request, the officer is to be given a copy of the entire file,

Report Stage

violated. While not strictly required, it is advisable for an agency to develop standardized forms and checklists for this process. These documents, and any other records or recordings of the investigation or hearing, are strictly confidential and not subject to disclosure under the Sunshine Law, although these materials can be released pursuant to a court order or subpoena.

If the agency elects to interview the officer, that officer must be given advance notice at least 24 hours before any questioning. The interview must take place during the officer’s normal shift at a secure location, such as the police station. The notice must also provide the name, rank, and command of the one or two officers conducting the administrative interview, who cannot be involved with any criminal investigations into the officer’s conduct. The interview, which can be recorded, must not last for an unreasonably long period of time but shall include breaks or rest periods as needed by the officer. The officer is entitled to have an attorney present during the interview and has the right to confer with counsel at any time, but the lawyer may not interrupt the questioning. At the beginning of the interview, the officer is again entitled to a copy of the complaint and must be advised that the officer

www.mocities.com 7

The statute does not provide a detailed procedure for conducting a due process hearing, which is a formal proceeding. The statute requires that the officer be given seven days’ notice of any hearing, that the officer is entitled to a complete copy of the file, and that the officer may be represented at the hearing by an attorney. The officer has a right to remain silent during the hearing if criminal charges have been filed over the alleged misconduct or incident. If an officer facing criminal charges elects to remain silent at the hearing, that decision cannot result in additional criminal charges or employment discipline. The final decision following the hearing must set out in writing a finding of facts and contain a concise statement about each issue presented during the hearing. A copy of that final decision must be provided to the officer or the officer’s lawyer and set out the procedure for an appeal if the agency has such a process.

Litigation Stage

including any statements or recordings, within five days. This request can also be made by the officer’s attorney. The officer can provide a written response to any adverse material contained in the file. Such responses become part of the file itself and must be kept with the adverse material in question. If the investigation determines that the officer did not commit misconduct, the officer is entitled to compensation for any economic loss incurred during the investigation. On the other hand, if the officer is found to have violated policy and is suspended without pay, demoted, terminated, transferred, or otherwise forced to suffer an economic loss, the officer is then entitled to a due process hearing about that discipline.

in Law and Government with certificate in civil and constitutional rights from American University’s Washington College of Law. He has extensive experience as a prosecutor and counselor to public safety agencies. Contact him at tsmith@ laubermunicipal.com.

Hearing Stage

Conclusion

The key to compliance with the Officer Bill of Rights is to update policies and procedures to reflect these new rules.

If the officer is sued for the alleged misconduct under investigation, the agency is required to provide legal defense and to pay any judgments or settlements on behalf of the officer. This duty does not apply if the officer is convicted of a crime arising out of the misconduct, in which case the officer is personally liable. An officer may file a lawsuit against the agency for failure to

A law firm dedicated to the practice of municipal law. MUNICIPALLY FOCUSED. RESULTS ORIENTED. The choice of a lawyer is an important decision and should not be based solely on advertisements. 816-525-7881 LauberMunicipalLaw.com

Every city with a police department should make such updates a priority and remain attentive to any developments. As of Aug. 1, 2022, there are no reported Missouri court decisions addressing this statute, but formal opinions will surely be forthcoming. Indeed, a lawsuit challenging the constitutionality of the statute has been filed and is awaiting disposition, but at present, the plain language of the statute is the only available guide to law enforcement agencies. That language makes plain that terminating the employment of a law enforcement officer must be carefully handled by the book.

satisfy the requirements of the statute within one year from the date the failure was first discovered. If a court finds that the agency did not properly comply with the requirements, the resulting action, such as termination, can be reversed and the officer reinstated. An agency can also be ordered to reimburse the officer the cost of bringing the lawsuit.

Todd T. Smith is an LawsandDrakeJurisMr.JeffersonLaw,LauberattorneyassociatewithMunicipalLLCinthefirm’sCityoffice.SmithearnedaDoctoratefromUniversityaMasterof(LL.M.)degree

The problem is that we have recruitment processes designed to produce apples; selection processes designed to produce oranges; onboarding processes designed to produce pears;

The Baby Boomer Bust, political dysfunction, and the pandemic-inspired quality-of-life reevaluations by employees at all levels have converged to create a recruitment and retention crisis in local government unlike anything we have ever experienced. We have been forced to shift from “We need to think about this” to “Oh crud what do we do NOW.” There simply is not an adequate supply of top talent ready and willing to meet the demand for positions at every level of the organization. Unfortunately it is going to get worse before it gets better.

answer is to think and lead strategically. Despite the pressure to “do something NOW,” the real answer is to invest the time and resources to create a sustainable culture that is aligned with organizational values. This takes longer but draws new employees at all levels to your organization and virtually eliminates the need for succession-planning programs. It is the natural byproduct of doing the things that will create an authentic and sustainable culture.

For the last two decades we have talked about the coming Baby Boomer Bust and our need to do something about it. Unfortunately, that is exactly what most organizations have done – talked about it. Our lack of preparation meant that the outflow of Baby Boomers was already challenging. But when COVID-19 appeared in 2020, we had no idea how intense the problem would become.

by Ron Holifield

8 theReview September/October 2022

FEATURE Review

The question is not whether creating a sustainable culture will virtually eliminate the need for special succession planning programs (it will); or whether creating an authentic and sustainable culture that is aligned with our values will dramatically improve organizational performance (it will). The question is whether we have the courage and discipline, and even political will, to modify our systems so that they are actually aligned with the values we claim to hold dear.

Many organizations are reacting to the talent shortage with quickly developed succession-planning tactics, but the real

Reevaluating Our Response To The Great Resignation

www.mocities.com 9 CITIES LEADING THE FUTURE REGISTER TODAY at www.citysummit.nlc.org Exclusive discounts for Missourians, Missouri Municipal League members, and NLC members. Join NLC in the heartland for City Summit 2022 to learn how to best use impact, action and service as tools for a better tomorrow. WE FLOWINGECONOMIESKEEP Our affordable, high-quality water and wastewater services have helped Missouri communities grow since 1879. WE KEEP LIFE missouriamwater.comFLOWING™

training and development processes designed to produce bananas; promotional processes designed to produce peaches; etc. The net result is the production of a culture that can best be described as fruit cocktail, an ill-defined and mushy mixture of stuff that is the lowest common denominator of each of the individual ingredients resembling nothing that inspires passion or commitment or excellence.

When Recruiting, the medium really is the message. Using old world ways of writing and placing job ads, telegraphs to the best and the brightest that the organization is behind the times. Using leading-edge recruitment strategies such as top-quality recruitment profile brochures, social media talent marketing, and even video to tell the story of organizational culture has a significant impact on the quality of the candidate pool.

Training and Developing is simultaneously incredibly underfunded AND wasted spending. The problem is that we tend to offer a lot of menu-based training that is not really developing people. To create an authentic and sustainable culture you should focus on a coherent and integrated

To create an organizational lifestyle that authentically walks the talk at every level, we must create a fully integrated “system of systems” that reinforces the same set of values and behavioral norms in how you recruit, assess and develop people in every position.

10 theReview September/October 2022

"Design a succession-planning program and you will incrementally improve your ability to fill vacancies as they occur. However, create an organizational lifestyle that authentically walks the talk of your desired values and behaviors, and you will transform your future and solve your recruitment and retention problems for the long term at every level of the organization."

Key Systems for Recruiting, Assessing And Developing Brand and Reputation Management, at first blush, does not appear to be part of the system of systems for recruiting, assessing and developing leaders. But in reality, the reputation of our organizational culture predetermines the quality of the candidate pool from which we will choose. Look at the employment sites for leading edge companies such as Netflix, Google, Apple, etc., and you will see they lead with the culture, not the specific job in question. Organizational reputation predetermines the quality of the candidate pool.

Individual Development Plans should be developed for every employee very early in their service. Using low-cost psychometric assessments to help employees understand their own career strengths and opportunities for development will make training investment far more meaningful and cost effective, and help every employee reach their full potential. This also provides a valuable baseline tool for succession planning.

When we actually modify our systems so they are all designed to produce and reinforce a consistent set of cultural values in how we recruit, assess and develop our people, values move from a bunch of words on the wall, into an authentic organizational lifestyle. Once we create an authentic organizational lifestyle, succession planning is the natural byproduct without being a “program.”

New Employee Onboarding , for most organizations, is little more than filling out forms and signing a sexual harassment policy. This should be the first opportunity for us to really begin imprinting new employees with a deep understanding of the organizational lifestyle comprised of values and expectations with which they are expected to align. This will help start them on a path from compliance to commitment – the greatest determinant of whether they will succeed long term or not.

Interviewing and Selection is one of our most consistent weak links. To do a better job of hiring, we need to start with acknowledging that we are not as good at it as we think. We are all biased to replicate ourselves, meaning that traditional interviewing and selection techniques are a really lousy predictor of actual success. There are some easy things we can do to dramatically improve our odds of hiring success including: the use of various low-cost psychometric assessments to predict job fit; diverse hiring panels; prohibiting anyone from being on a hiring panel who has not been trained to do behavioral interviewing; more sophisticated reference processes; and utilization of hiring exercise tools among other things. You only have about a 14% chance of making a great hire using traditional techniques. Succession planning begins by upping your hiring game so you are bringing more people onto the team who have high potential to rise through the organization instead of simply hiring them to do the immediate job.

Promotional Processes are the primary focus of most succession planning programs. But the fundamental flaw in our promotional processes is tied to weaknesses in both of the last two systems. Most organizations promote people and then prepare them for the new role. If we really want to create an authentic and sustainable organizational culture, it starts with preparing people for the next rung on the ladder before promoting them. When preparing before promoting is part of an organizational lifestyle, it not only eliminates the need for special succession planning programs, but we do a better job of promoting people with much higher odds of success, and a better job of nurturing and reinforcing the desired organizational values and behaviors that ensure an organization that walks the talk.

www.mocities.com 11

Aspirational Performance Coaching should be implemented so that it is forward-looking based on helping employees achieve their potential rather than our current backwards-looking and oft-manipulated employee evaluation process. This change is essential to actually developing people who are ready to be promoted to the next level of responsibility. But it will require a huge mind shift as well as altering our performance evaluation processes.

Instilling Organizational Culture is only successful when a system of systems are actually aligned to hold people accountable to the stated values, and when employees have become convinced that their leaders (at the very top and everywhere in between) are authentically walking the talk as well. They must hear their leaders talking the talk, they must see them walking the talk, and they must believe their leaders are committed both intellectually and emotionally to the stated values.

This is an unsatisfying formula for an organization that wants a quick fix, a simple solution or a silver bullet to solve recruitment and retention problems. But whether focusing on recruitment and retention of senior executives, mid-level managers, employees just entering the job market, or laborers – it is the right solution for the long term at every level.

Design a succession-planning program and you will incrementally improve your ability to fill vacancies as they occur. However, create an organizational lifestyle that authentically walks the talk of your desired values and behaviors, and you will transform your future and solve your recruitment and retention problems for the long term at every level of the organization.

Ron Holifield , a former city manager, is CEO of Strategic Government Resources (www.GovernmentResource.com), helping local governments recruit, assess and develop innovative, collaborative, authentic leaders. His second book, 4th Dimension Leadership: a Radical Strategy for Creating an Authentic Servant Leadership Culture, is available on Amazon. Contact Ron at Ron@ GovernmentResource.com.

development program that is working a plan instead of merely offering training. Every single training class should have a red thread funning through it that reinforces a unified message regarding the organizational lifestyle of consistently demonstrated values and expected behaviors.

12 theReview September/October 2022 Missouri’s municipalities and utilities are reevaluating capital improvement plans to advance critical infrastructure projects. Combining today’s financial backing with design‑build delivery makes now an opportune time to pursue your projects. To learn how to capitalize on the opportunities, listen to our webinar at burnsmcd.com/ MML82022 Now is the time to build. Local Government Workers A LWAY S ES SENTIAL Thank you to all public servants working to keep our communities safe and healthy. Join us at the LAGERS Annual Meeting! Oct. 27-28, Springfield, MO Please register in advance. 800-447-4334 | molagers.org MISSOURI LAGERS

It is commonly said that to fix a problem, one first needs to identify there is a problem. Fraud, in its various forms, is a problem that can deplete valuable resources, decrease organizational morale, and damage an organization’s public perception. Therefore, it is important organizations take a proactive approach to mitigating employee fraud risks. To put employee fraud risk into context, consider the following facts from the Association of Certified Fraud Examiners (ACFE):

• Organizations lose approximately 5% of their revenue to employee fraud and occupational abuse each year.

3. Pressure – external pressures, such as significant personal debt or credit problems can tempt someone to commit fraud.

• U.S. businesses lose up to $110 million per day due to employee-related crimes.1

FEATURE Review

www.mocities.com 13

Why does employee fraud happen?

1. Opportunity – inadequate internal controls provide the perfect opportunity for fraud.

2. Rationalization – fraudsters create justifications to rationalize their actions.

4. Capability – to successfully pull off a scheme, the employee has to have the patience, access, and knowledge to succeed.

If fraudulent activity is suspected, employees in financial service positions, such as chief financial officers, accountants, and bookkeepers, may be good individuals to start with in an investigation due to the nature of their roles. According, to the National Association of Certified Valuators and Analysts, four common factors create the ideal circumstances for fraud2:

Are there common traits of employees who defraud their employers?

• An employee’s lifestyle suddenly does not match their salary. When an employee is suddenly living well beyond their means, that could be a sign of potential fraud.

• An employee is acting unusually secretive. If an employee is reluctant to share their work processes, or have someone review their work, it could be a sign of potential fraud.

• Other employees have expressed concerns about an employee. According to the ACFE, 42% of employee fraud cases are detected from tips2.

While there is no single, foolproof characteristic in identifying a potential fraudster, there are common red flags that have proven helpful in earlier detection of fraud, such as:

Unfortunately, when it comes to potential fraud, small businesses, non-profits, and governmental organizations frequently fail to recognize and act on weaknesses in their control structures until after a fraud event occurs. The objectives of this article are to answer common questions regarding fraud risks and offer common-sense mitigation techniques.

What are common types of employee fraud?

Employee fraud is a widespread problem that costs U.S. businesses approximately $50 billion per year. It is especially damaging when the fraud involves upper-level management. Employee fraud takes many different forms, including3:

• Vendor fraud – this occurs when a vendor and/or employee scam their company using vendor payments (e.g., overcharges, duplicate payments, or creating fake vendors).

• Payroll fraud – includes faking work hours, inflating pay rates, collecting pay advances without repayment, or collecting pay for non-existent workers.

by Travis Walker and Mike Nelson

• Asset misappropriation – the unauthorized use of company assets for personal gain.

FAQs: Common Fraud Risks And Prevention Tips

Whilefraud.preventing

fraud is a constant battle for many organizations, proactively implementing the proper internal controls and cultivating a culture of accountability can serve as effective fraud deterrents. Seeking the assistance of an internal control expert, or certified fraud examiner, to help structure your fraud defense plan and fraud policy can save time and money down the road. As the saying goes, “An ounce of prevention is worth a pound of cure.”

Travis D. Walker, CPA, ABV®, is a shareholder with KPM CPAs & Advisors (KPM). He has more than 17 years of accounting experience and provides controllership and accounting outsourcing services to clients in a variety of industries. In addition, he specializes in business valuations for tax, litigation, and mergers and acquisitions with an emphasis on litigation support. Travis is a member of the American Institute of CPAs (AICPA), Missouri Society of CPAs, and AICPAs’ Forensic and Valuation Services (FVS) Section. He graduated from Tabor College with his B.B.A. degree and Missouri State University with his M.B.A. degree. In addition to being a Certified Public Accountant, he holds the Accredited in Business Valuation® designation from the AICPAs’ FVS Section.

• Implement a fraud policy – an effective policy should provide an explicit definition of actions that constitute fraud, state that fraud will be prosecuted, and provide employees with a framework for reporting suspected

14 theReview September/October 2022

• In 2020, asset misappropriation was the most common scheme used to defraud employers and appeared in 86% of the cases examined globally.

accounting tasks, such as opening mail, processing payments, making bank deposits, paying invoices, and reconciling bank statements. It is advised to divide accounting responsibilities so no single individual controls all of the financial activities. For instance, the person who makes deposits or writes checks should not also reconcile bank statements.

WWW.SGRJOBS.COM

• Hiring the right employees – screen potential employees thoroughly, checking past employment, personal and professional references, and criminal records. This is especially important if the person will handle cash, inventory, or other assets of the organization.

How prevalent are employee fraud schemes?

The scope of employee theft and position abuse cannot be understated. From timecard manipulation to stealing an organization’s money or information, there are many ways for an employee to harm their employer. While some of these acts may seem minor, it is important to understand the cumulative impact of even seemingly small frauds:

• Employee theft prosecution data shows that typically 14 months go by between the time a fraud scheme begins and when it is detected.

• Time theft schemes affect approximately 75% of all U.S.-based organizations and costs can be as high as 7% of an organization’s gross annual payroll.

The best starting point for fraud risk mitigation is the culture set by the organization’s management and leadership. Some examples of a strong organizational culture and effective internal controls are:

• Separate accounting duties – many small organizations depend on one person to handle most of the

• Insist that all employees take allotted vacation time – employees who are committing fraud often resist taking vacation because they must remain on the job to cover up their fraudulent activity. In fact, they can often appear to be very diligent and loyal employees, working extra hours and taking on additional tasks. However, the true motivation behind the additional work is to conceal a fraud scheme.

• Open lines of communication with employees – provide employees with a means of reporting suspicious activity. Fraud schemes are frequently exposed because of the employee tips.

• Arrange for surprise internal audits – catching an employee off-guard can be a good defense in uncovering fraud. The fact that an organization implements surprise audits can act as an effective fraud deterrent.

I see fraud risk is real for all types and sizes of organizations. What are straightforward approaches to mitigate risk?

Unit21. (2022, May 11). Retrieved from organizationswww.unit21.ai/blog/fraud-detection-prevention-for-financial-https://

2Signs of employee fraud. Business News Daily. (2022, June 29), fraud.htmlhttps://www.businessnewsdaily.com/11164-how-to-spot-employee-from3FraudDetection&PreventionforFinancialOrganizations:Ultimateguide-blog:UNIT21.

Michael A. Nelson, CPA, CFE , is a supervisor with KPM. He has more than eight years of accounting experience and provides tax services to clients in a variety of industries. He is a member of the American Institute of CPAs, Missouri Society of CPAs, and Association of Certified Fraud Examiners (ACFE). Mike also is involved in the community, serving as a volunteer for the Volunteer Income Tax Assistance Program, United Way of the Ozarks, and Ronald McDonald House Charities of the Ozarks. He graduated from Missouri State University with his B.S degree in Accounting, MAcc degree, and MBA degree. In addition to being a Certified Public Accountant, Mike is a Certified Fraud Examiner from theKPMACFE.CPAs & Advisors’ (KPM) team of experienced forensic specialists can help you through a financial investigation if there is evidence of

Endnotes:

130+ surprising employee theft statistics and facts (2022 edition). SmallBizGenius. (2022, March 25). Retrieved from smallbizgenius.net/by-the-numbers/employee-theft-statistics/#grefhttps://www.

MUNICIPAL ENGINEERING tothassociates. com 1550417.888.0645E.Republic Road Springfield, MO 65804 Experienced In Civil Engineering Design Including Stormwater Management CONSULTING ENGINEERS Civil LandGrantGIS/MappingUtilityStructuralElectricalStormwaterEngineeringManagementEngineeringEngineeringRateAnalysisWriting&AdministrationServicesOURVISIONISSTRONGER

wrongdoing. They analyze financial records, trace funds, find hidden assets and transactions, interview suspects and tally losses. Learn more at https://www.kpmcpa.com.

COMMUNITIES THROUGH RELIABLE ENGINEERING DESIGN

www.mocities.com 15

The various types of debris events that historically threaten the Midwest are no less devastating than those that plague the coastal regions. Just as the coastal regions are vulnerable to hurricanes, Missouri and the Midwest are susceptible to its own range of debris-generating events. Such disasters include flooding, tornadoes, windstorms, ice storms, and early-season wet snowstorms when the trees still have leaves.

and effects of major storms and the resulting devastation that follows.

It is in the public interest to provide for the expedient management and removal of storm debris. This is nearly impossible without the early intervention of a solid debris removal plan and pre-event debris removal contract. I often advise clients to regard the value of a preevent contract to that of an insurance policy for debris removal, minus the upfront cost of premiums. Just as in any other municipality contracting process, a pre-event contract is written to the Federal Emergency Management Agency (FEMA) specifications and competitively procured as a Request for Proposal (RFP). Utilizing an RFP instead of a bid or quote allows the applicant to choose the best-qualified contractor, not based on low price alone. Past performance, equipment owned, response time, references, management team, possible litigation

Debris Cleanup Post Disaster

Essentially, a pre-event contract for debris removal is set for a predetermined time period, typically five years. This type of debris management contract is designed to be activated following a large debris-generating event. If an activation is needed, the contractor is notified by a written notice to proceed. If there are no activations during the term, the contract expires and goes back out for procurement for another term. Almost every city or county along the gulf and east coast has been subject to the force

by Greg Gathers

In years past, these types of contracts have not been as common in the Midwestern region. However, they are quickly gaining popularity due to the benefits – the most important being the removal of hazardous debris from the public space and the immediate economic recovery of a municipality and its citizens following a disaster.

FEATURE Review

16 theReview September/October 2022

If you are not already familiar with a pre-event contract for disaster debris removal, it is likely you have been a lifelong Midwesterner, like me. However, living in the Midwest and extending a corporate reach to the coastal regions cleaning up after natural disasters gave me a front-row seat to the advantages of having these measures in place.

www.mocities.com 17 This is Leroy He knew he should have ordered his snow plow wear parts from Winter Equipment this year. There were lots of good reasons: Winter is now offering its high quality replacement steel blades to dealers and users We offer steel or carbide blades with multiple steel compositions to suit any conditions We can supply cutting edges with custom hole patterns and sizes and in ½" x 6", 5 ⁄ 8" x 6", ¾" x 6" blade size You save money with Winter! We offer 5 ⁄ 8" blades for the price most are paying for ½" Free drop shipping of orders over $10,000 Instead, Leroy ordered from the supplier he’s used before – with overpriced parts, average service and longer lead times. Don’t be Leroy. Don’t let CHAINSUPPLYthoseissuesgetyoudown!Giveusacallbeforeyouorder! 800.294.6837 or Sales@WinterEquipment.comemail: WinterEquipment.com | Join us on social media: Call Now: 800.294.6837 081022 Missouri Muni Review FP Ad.indd 1 8/15/22 9:52 AM

Creating Safer Roads

Eligibility

Category A is the actual removal of debris from the public right of way or other public space to a temporary debris site where it is reduced to eventually be hauled to a landfill. In addition, this category addresses hazardous tree trimming and removal, hazardous stump removal, as well as various other types of specialty debris. Depending on the event type, there are often varying FEMA-recognized debris streams that require separate handling. For instance, trees and brush are categorized as vegetative debris, while lumber, sheetrock, furniture, clothing, and other building materials fall under construction and demolition (aka C&D). Other debris types generated by disasters are household hazardous waste, electronic waste, vehicles, vessels, concrete, sand, silt, mud, and white goods. It is important to note that under each debris stream, there are additional eligibility criteria.

ToolsCollectionDataCriticalDevicesLife-SavingProactive

18 theReview September/October 2022 1-800-STALKER StalkerRadar.com

For work to remain eligible for FEMA reimbursement under the Public Assistance Program, certain parameters

Undertime.apresidentially declared disaster, the federal cost share from FEMA is no less than 75% for debris removal, while the state cost share is typically 10%. This means the municipality is subject to a minimum reimbursement of 85% of its dollars spent on eligible debris removal operations. This is a critical component of a successful economic recovery.

history, bonding capacity, and financial resources are important factors to consider. An awarded contractor only receives payment for services following its activation and performance. Having such a contract in place allows the municipality to prepare ahead of time on a “blue sky day,” thereby streamlining operations following a hazardous event and accelerating both response and recovery

must be met regarding disastergenerated debris. [Since this topic references debris removal only, I will address those components alone.] The target area requiring removal of debris must fall within the applicant’s legal responsibility and jurisdictional borders – whether the applicant is a state, county, city, school district, tribe, etc. The debris must be an immediate threat to lives or public health and safety and must have been caused by the declared event. In addition, it is required that the removal process be properly documented by the applicant or a contracted monitoring firm (which is reimbursable.) FEMA maintains definitions for the categories of work as well as the eligibility criteria for each scope of work or line item. A comprehensive illustration of this prerequisites can be found in the Public Assistance Program and Policy Guide (PAPPG), version 4 (2022). Chapter 7 features the emergency work eligibility, separating them into two separate categories: (A) for Debris Removal, and (B) for Emergency Protective Measures.

TrailersSpeedPowerful

Trusted by more State Police than all other radar brands combined.

www.mocities.com 19

Ultimately, knowledge is power. The more a municipality is familiar with FEMA’s policies and procedures, the better positioned to mitigate casualty and maximize potential for a swifter recovery.Insummary, an effective pre-event contract for debris removal will have an impact on the ability for your municipality to respond and recover more quickly following the resulting devastation of a large debris-generating event. Proper planning includes ensuring eligibility for FEMA reimbursement,

We’re Olsson, engineers who understand that where there’s a project, there’s a purpose. See how our team of engineers immediately pitched in to help Joplin, Missouri, recover from an EF-5 tornado at olsson.com.

debris removal contracts across 27 states in response to wildfires, hurricanes, ice storms, tornadoes, floods, wind and snowstorms. They are well-versed with FEMA policies and procedures and, over the years, have had the misfortune of witnessing too many mistakes made by uninformed municipalities – mistakes that ultimately cost substantial reimbursement dollars.

thereby greatly mitigating the financial impact to your municipality. It is a “tool in your toolbox” to use when needed.

NO SECOND OPINION NEEDED.

Mercy Hospital / Joplin, Missouri Learn more from FEMA about additional contracting actions a non-federal entity can take to prepare for a disaster in the MML One Stop on the League's website at www.mocities.com.

Greg Gathers is the president of Custom Tree Care Disaster Response. He has been involved in disaster debris removal since 2005, following Hurricane Katrina. Since that time the firm has completed in excess of one 150

We engineered an emergency medical site and helped a community heal.

Category B outlines the eligibility of event-related emergency protective measures such as flood fighting, emergency access, evacuation and sheltering, supplies and commodities, etc. The contractor is limited to 70 working hours for activities such as emergency road clearance to open access routes for police, fire, etc. Other ancillary costs including generators, pumps, food, water, and fuel are outlined under this category as well.

increasing your deductible or copays, adjusting what drugs are in your formulary, and more. Understanding this timing is critical because – it is common for drug plans to be dropped or revised, which can lead to automatic enrollment in a different drug plan from the same company. This can mean increased costs.

by Peggy Gawley

What is an ANOC letter?

The ANOC, also known as your Annual Notice of Change, is a letter your Medicare plan will send you each year. It explains any changes in coverage, costs or networks that will take effect on January 1 of the following year.

What are examples of my health plan or drug plan changes?

• Premium increase.

• Deductible increase.

• Formulary changes – A formulary is a list of covered drugs. Your medications may no longer be covered or may be in a different tier than before, meaning they will cost more at the pharmacy.

What should I do with my ANOC letter?

Medicare guidelines require the letter to be sent annually in the fall. You should anticipate receiving your letter(s) in September each year.

Medicare drug plans and Medicare Advantage plans can make changes to your coverage, including raising the premium,

• Network changes – your pharmacy or doctor is no longer in your network or is no longer a preferred provider.

When will I receive my ANOC letter?

Is it that important to review my plan changes based on the ANOC letter?

If you are enrolled in part A, B and a Medicare Advantage plan or a Part D prescription drug plan, you will receive this annual letter in the mail. IMPORTANT: If you have a Medicare supplement/Medigap private insurance plan, you will not receive this notice since Medigap plans do not incur annual changes to plan benefits.

Who will receive the ANOC letter?

FAQ: Medicare Annual Notice Of Change Letter

www.mocities.com 21

Do NOT throw it away. Read through your ANOC to understand all your plan changes. If you do not review your plan, you may get changes that will affect you.

• Copay increase.

The original Medicare program comes with hospitalization insurance (Part A) and medical insurance (Part B) for services such as doctor’s visits, lab tests, and outpatient services.

When can I review plans for 2023?

Not unless you have special circumstances, such as moving out of the service area. You must have a Special Enrollment Period (SEP) to change plans.

22 theReview September/October 2022

What does Medicare cover?

You are not required to enroll in Medicare if you have private insurance. However, you may face late enrollment penalties. You could also end up paying more for similar (or better) coverage. In addition, if you have an Affordable Care Act (ACA) plan when you qualify for Medicare, you will no longer be eligible to receive ACA subsidies.

If you do not receive a letter by September 30, you should contact your plan. Without your current address on file, you will not receive the ANOC letter.

Does Medicare cover prescription drugs?

Learn more www.medicare.gov.at

Peggy Gawley joined Ollis/Akers/Arney in 2014 as an advisor focusing on Medicare and long-term care. She has more than 26 years of experience in the healthcare industry. She is licensed in life and health and certified in long-term care, Medicare Part D, AHIP, healthcare marketplace, Medicare fraud, waste, and abuse programs. She advises her clients on all Medicare plan types, including long-term care plans. Peggy shares her knowledge of the industry by volunteering her time as an instructor on a national radio show helping answer questions about Medicare. To add to her accomplishments, Peggy was named 2016 Trusted Adviser for Insurance in the Springfield Business Journal and was a guest speaker at the 2016 National Medicare Summit in Kansas City.

The Top Emerging Risks for Public Entities • Pressure to Reduce Costs & Align Budgets • No Long-Term Documented Plan in Place • Lack of Claims Management Strategy • Cyber Attacks • Legislative Changes • Employment Practices Liability • Rising Cost of New Hires • Aging Workforce Springfield • Branson • Bolivar • El Dorado SpringsOllisAkersArney.com 417-881-8333

Do I have to sign up for Medicare if I have private insurance ?

Can I change plans outside of Medicare open enrollment?

The Medicare Annual Enrollment Period (AEP) is October 15 – December 7. You can start running comparisons for next year’s plans on October 1, but you cannot enroll in a new plan until October 15. Even if your plan is not changing or you are OK with the changes, you can still shop the market and ensure you still have the plan you prefer.

Jeff Chronister Senior Advisor

What if I do not receive my ANOC letter?

Original Medicare does not cover most prescription drugs you purchase at a pharmacy. Private insurance companies sell Medicare Part D drug coverage that you can add to Original Medicare. If you opt for Medicare Advantage coverage, most plans include prescription drug coverage. Be sure to evaluate the plan details for coverage information.

More information from Medicare.gov CuttingSolutionsEdge

Your current plan typically automatically renews on January 1 unless your ANOC letter states that the plan is no longer offered, or they may automatically switch you into a different plan. It is recommended to review your plan each year. If you review your ANOC letter and are pleased with the benefits and changes for the next year, you simply do nothing.

Yes! You can work full time while on Medicare. You can also carry both employer coverage and Medicare Part A coverage. When you retire or lose your group coverage, you can then enroll in Medicare Part B. You will also have the opportunity to enroll in Medicare Advantage or Medigap.

What if I do nothing?

Can I work full time while on Medicare?

Emilie Zalfini, Regional Director Emilie.Zalfini@homeserveusa.comwww.NLC.org/serviceline

miles of public

Contact us to learn more:

susceptible

• cost to the city main

• Provides solutions that help address aging residential infrastructure

There are more than 800,000 sewers to structural the more than 900 have chosen to with

• Offers affordable plans to protect homeowners from the high cost of service line repairs

breaks occur each year in the U.S.*

• Educates homeowners about their service line responsibilities

No one can predict when service lines will fail. Over 240,000 water

failure.* Join

partners that

work

us to help protect their *https://www.infrastructurereportcard.orghomeowners. PAVEMENT&ASPHALTCONCRETE SOLUTIONS Created to work together to save time and money. RejuvenatingSealerAsphalt mboubek@uniquepavingmaterials.com UNIQUE DOESN’T JUST MAKE COLD MIX ANYMORE! Mike Boubek - 314-202-0040

www.mocities.com 23

412.527.2511 •

No

Lemon “called for an examination of a law’s purposes, effects, and potential

Supreme Court For Local Governments 2021-22

24 theReview September/October 2022 LOCAL GOVERNMENT Review

with students at midfield after football games and praying with students in the locker room pregame and postgame. When directed to, Kennedy stopped the latter practice. But he told the district he felt “compelled” to continue offering a “post-game personal prayer” midfield. The district placed Kennedy on leave for praying on the field after three particular games.Justice Gorsuch, writing for the Court, concluded Kennedy was able to make the initial showing that the school district violated his free exercise of religion and free speech rights by not allowing him pray on the field after games.

Regarding Kennedy’s Free Speech Clause claim, the Court first had to decide whether Kennedy was speaking as a government employee (who isn’t protected by the First Amendment) or as a citizen (who receives some First Amendment protection). The Court determined Kennedy was acting as a citizen. “When Mr. Kennedy uttered the three prayers that resulted in his suspension, he was not engaged in speech ‘ordinarily within the scope’ of his duties as a coach.” “He was not instructing players, discussing strategy, encouraging better on-field performance, or engaged in any other speech the District paid him to produce as a coach.”

applicable.” The district’s actions weren’t neutral because “[b]y its own admission, the District sought to restrict Mr. Kennedy’s actions at least in part because of their religious character.” The district’s actions weren’t “generally appliable” either the Court concluded. While the district stated it refused to rehire Kennedy because he “failed to supervise student-athletes after games,” the district “permitted other members of the coaching staff to forgo supervising students briefly after the game to do things like visit with friends or take personal phone calls.”

*Indicates a case where the State and Local Legal Center has filed an amicus brief.

Baker Tilly Municipal Advisors, LLC is a registered municipal advisor and controlled subsidiary of Baker Tilly US, LLP, an accounting firm. Baker Tilly US, LLP trading as Baker Tilly is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. © 2021 Baker Tilly US, LLP Connect with us: +1 (816) 333 7200 | bakertilly.com/MunicipalAdvisory Let’s face the future, together. Municipal bonds Debt Post-issuancemanagementcompliance Operational finance Long-range financial planning Housing and economic development Capital improvement planning Investment services Executive Organizationalrecruitmentmanagement Classification and compensation advisory Community StrategicReferendumsurveysstrategiesplanning

In Kennedy v. Bremerton School District* the U.S. Supreme Court held 6-3 that the First Amendment protects an assistant football coach who “knelt at midfield after games to offer a quiet prayer of thanks.” The Supreme Court also overruled Lemon v. Kurtzman (1971).Public school coach Joseph Kennedy had a long history of praying alone and

Regarding Kennedy’s Free Exercise Clause claim, the Court concluded the school district burdened his sincere religious practice pursuant to a policy that is neither “neutral” nor “generally

The U.S. Supreme Court’s 202122 docket, which included abortion and guns, was historic. These most significant cases of the term impact local governments but will likely have a greater impact on states and ordinary Americans. This article summarizes four local government cases all of which will impact the day-to-day operations of local governments. All, remarkably, involve the First Amendment.

The district explained it suspended Kennedy because it was concerned a “reasonable observer” would conclude it was endorsing religion by allowing him to pray on the field after games. In response the Court overturned the socalled Lemon test.

On the plaza, near Boston City Hall entrance, stands three 83-foot flagpoles. Boston flies the American flag on one (along with a banner honoring prisoners of war and soldiers missing in action) and the Commonwealth of Massachusetts flag on the other. On the third it usually flies Boston’s flag.

issue in Reed . . . the City’s provisions at issue here do not single out any topic or subject matter for differential treatment.” “A given sign is treated differently based solely on whether it is located on the same premises as the thing being discussed or not. The message on the sign matters only to the extent that it informs the sign’s relative location.”

Since 2005 Boston has allowed third parties to fly flags during events held in the plaza. Most flags are of other countries, marking the national holidays of Bostonians’ many countries of origin. Third-party flags have also been flown for Pride Week, emergency medical service workers, and a community bank. When Camp Constitution asked to fly a Christian flag Boston refused, for the first time ever, citing Establishment Clause concerns. The flag has a red

Justice Sotomayor, writing for the Court, opined: “Unlike the sign code at

In Shurtleff v. City of Boston* the Court held unanimously that Boston’s refusal to fly a Christian flag on a flagpole outside city hall violated the First Amendment.

www.mocities.com 25

The Court also found insufficient evidence students were coerced to pray.

for entanglement with religion. In time, the approach also came to involve estimations about whether a ‘reasonable observer’ would consider the government’s challenged action an ‘endorsement” of religion.’” In its place the Court stated it has adopted a view of the Establishment Clause that “accor[ds] with history and faithfully reflec[ts] the understanding of the Founding Fathers.”

In Reed, the Town of Gilbert’s sign code “applied distinct size, placement, and time restrictions to 23 different categories of signs.” For example, ideological signs were treated better than political signs and temporary directional signs were most restricted. The Court reasoned these categories were content based because Gilbert “single[d] out specific subject matter for differential treatment, even if it [did] not target viewpoints within that subject matter.”

Accordingexpressed.”totheFifth Circuit because the City’s on-/off-premises distinction required a reader to determine “who is the speaker and what is the speaker saying,” the distinction was content based. According to the U.S. Supreme Court the lower court’s interpretation of Reed was “too extreme.”

Austin’s sign code prohibits any new off-premises signs but has grandfathered such existing signs. On-premises signs, but not off-premises signs, may be digitized.Reagan

National Advertising argued that this distinction violates the First Amendment’s Free Speech Clause. Per Reed v. Town of Gilbert (2015), a regulation of speech is content based, meaning strict scrutiny applies, if the regulation “applies to particular speech because of the topic discussed or the idea or message

In City of Austin, Texas v. Reagan National Advertising* the Court held 6-3 that strict (fatal) scrutiny doesn’t apply to Austin allowing on-premises but not off-premises signs to be digitized.

In a unanimous opinion in Houston Community College v. Wilson, the Court held that when a government board censures a member it doesn’t violate the First

According to the Court the “general history” of flying flags “particularly at the seat of government” favors Boston. But “even if the public would ordinarily associate a flag’s message with Boston, that is not necessarily true for the flags at issue here” where “Boston allowed its flag to be lowered and other flags to be raised with some regularity.”

and Local Legal Center

The Supreme Court held that Boston’s flag-raising program doesn’t constitutes government speech, meaning the First Amendment applies and it couldn’t reject Camp Constitution’s flag based on its Justiceviewpoint.Breyer,writing for the majority, conducting a “holistic inquiry” which considered “the history of the expression at issue; the public’s likely perception

AsAmendment.JusticeGorsuch describes David Wilson’s tenure on the Houston Community College board was “stormy.” He accused the board of violating its bylaws and ethics rules in the media, he hired a private investigator to determine whether another board member lived in the district which elected her, and he repeatedly sued the board.

as to who (the government or a private person) is speaking; and the extent to which the government has actively shaped or controlled the expression.”

The Court held that Wilson has no actionable First Amendment free speech claim arising from the Board’s purely verbal censure. It noted that “elected bodies in this country have long exercised the power to censure their members. In fact, no one before us has cited any evidence suggesting that a purely verbal censure analogous to Mr. Wilson’s has ever been widely considered offensive to the First Amendment.”

Conclusion

The board censured him stating his conduct was “not consistent with the best interests of the College” and “not only inappropriate, but reprehensible.”

26 theReview September/October 2022

cross on a blue field against a white background.CampConstitution sued arguing that Boston opens its flagpole for citizens to express their views in which case it can’t refuse to fly Camp Constitution’s flag based on its (religious) viewpoint. Boston argued it “reserved the pole to fly flags that communicate governmental messages” and was “free to choose the flags it flies without the constraints of the First Amendment’s Free Speech Clause.”

While neither of these two factors resolved the case, Boston’s record of not “actively control[ling] these flag raisings and shap[ing] the messages the flags sent” was “the most salient feature of this case.” Boston had “no written policies or clear internal guidance—about what flags groups could fly and what those flags would communicate.”

The most significant doctrinal change from any of these cases is the overruling of Lemon. Every time a local government faces an issue involving Establishment Clause concerns it now has to apply the Court’s new historical test. The Court has offered little guidance as to how this test is to be applied and no guidance as to the status of all the precedent which relied in whole or in part on Lemon.

Permission Contract Hearing Officer for Missouri State Agencies and Political Subdivisions Daniel Jordan, Attorney and Counselor at Law Contested and Noncontested Cases • Evidentiary Hearings and Conferences • Rulemaking ADR • Decisions and Orders, Final and Interlocutory • Investigative and Legislative Hearings Drej4114@gmail.com | LinkedIn: https://www.linkedin.com/in/daniel-jordan-6440a283/ | 573-424-4071 OFFICES AROUND THE COUNTRY AND IN YOUR BACKYARD.WWW.SIKICH.COM12655 Olive Blvd. Suite 200 St. Louis, MO 63141 314.275.7277

Copyright 2022 State – Reprinted with

www.mocities.com 27 Opinion Research Specialists, LLC Springfield, Missouri

We are a full-service survey research firm dedicated to providing local governments with a clear understanding of the opinions, priorities, and behaviors of their residents and employees. Since 1991, clients have relied on us for survey research and analysis that is accurate, unbiased, and representative of the entire population — not just the vocal few. Community Surveys Employee Surveys Contact: Mark Ellickson, www.ellicksonresearch.commellickson@ellicksonresearch.comPh.D.417-889-4506 501 North Broadway | St. Louis, Missouri 63102 4801 Main Street, Suite 530 | Kansas City, Missouri 64112 Stifel, Nicolaus & Company, Incorporated | Member SIPC & NYSE | www.stifel.com Mark Shamleffer Managing Director shamlefferm@stifel.com(314)342-2740 Trisha Duncan Vice President duncant@stifel.com(314)342-2740 Michael Short Managing Director shortm@stifel.com(816)203-8739 Martin Ghafoori Managing Director ghafoorim@stifel.com(314)342-8467 Becky Esrock Vice President esrockb@stifel.com(314)342-2923 Public Finance EXPERTS IN MUNICIPAL BOND FINANCINGS Lorenzo Boyd Managing Director lorenzo.boyd@stifel.com(314)342-8477 Conner Swanson Analyst swansonc@stifel.com(816)203-8731 Colin Hilpert Analyst hilpertc@stifel.com(314)342-8439

Connecting Decision Makers with the Voice of the People

• Maintaining quality of life for citizens while operating within the budget.

How did the pandemic affect your community and what steps are you taking to recover?

What sparked your interest in serving in local government?

We did not suffer as many negative effects as many other cities. There were times when city hall was closed to the community. However, we were able to work with the community to continue conducting city business with no delays.

Clever is a small city with a big heart. We have a small-town environment, while having easy access to amenities in larger cities as well as nearby vacation opportunities in the Table Rock Lake and Branson area.

What are your interests outside of local government?

I would like to travel through countries in Europe. I spent time in England and visited Scotland while in the military. I am fascinated by the history of the different regions and the fact that it is so much older than the U.S. I love walking the streets of cities with buildings older than our country.

Develop a “thick skin” mentality while still being available to listen to citizens. Their concerns matter. Most people just want to be heard. Learn to listen with empathy.

. .

How would you describe your city to someone who had never visited?

I am very active in my church. I enjoy camping, fishing and hunting. I have been fortunate to spend more time recently with family.

What has been the toughest lesson you have learned during your career in local government?

No matter what decision you make or why, it is impossible to please everyone.

LOCAL GOVERNMENT Review

28 theReview September/October 2022

What advice would you offer to someone considering service as a local government official or employee in their community?

CHRIS MCPHAIL

Alderman, City of Clever Chief of Police, City of Battlefield

Where would you most like to travel, and why?

In your opinion, what are the most important issues facing local government in Missouri?

Getting To Know You.

I became interested in local government while working security at Springfield City Council meetings. I believe strongly in the citizens' ability to self-govern at the local level. I believe in getting involved, not just sitting around and talking about what others should do.

• Finances will always be at or near the top of the list. Being as efficient as possible with the tax dollars available is important.

• Avoiding excessive interference from state and federal government. I believe we, the people in the community, know what is best for our community.

Where would you most like to travel, and why?

My best advice is to make sure that you are willing to serve the people with an open heart and be optimistic. Serve with a desired end in mind. Always be willing to listen to the residents and do not be quick to pass judgment on anyone.

What has been the toughest lesson you have learned during your career in local government?

What are your interests outside of local government?

My interests outside of the local government are spending quality time with my family and friends. As my great great nieces and nephews say, "create memories.” Shopping, trout fishing, and preparing New Orleans cuisine for friends.

The pandemic affected every aspect of the community. From local government, businesses, and the school district to families, individuals, etc. We are slowly recovering with the aid of the CARES ACT and ARPA funding. A portion of the economic development sales tax was used to aid several of our small businesses and prevent them from closing their doors permanently.

Serving in local government was not an easy decision for me. I have been an entrepreneur for years, but the fatal shooting of Michael Brown opened my eyes to become more active in my community. Several political leaders kept calling and asking me to run for office. At the time, I was satisfied in my career. As a servant leader I had to think a new thought and change my way of thinking. I decided to run for a local government office.

How did the pandemic affect your community and what steps are you taking to recover?

What advice would you offer to someone considering service as a local government official or employee in their community?

In my opinion, the issues we are facing in local government is decaying infrastructure, higher taxes and decrease in populations.

What sparked your interest in serving in local government?

www.mocities.com 29

Getting To Know You. . . ELLA JONES Mayor City of Ferguson

In your opinion, what are the most important issues facing local government in Missouri?

How would you describe your city to someone who had never visited?

Ferguson is a diverse city continuing to evolve while applying a racial equity lens to improve the quality of life for all its citizens.

I would like to travel to Hawaii by ship. After arriving, I would love to spend days cruising the islands with family.

LOCAL GOVERNMENT Review

My toughest lesson that I am learning is that everyone will not buy into the vision for the city. Some residents want the city to run from “I remember when”, instead of moving forward for change. Change is not always bad. Positive change is good for the future.

P O D C A S T Missouri City View explores the dedicated work happening in municipalities and how it directly impacts Missouri citizens. Listen and subscribe anywhere you download your podcasts!

The Missouri City Clerks & Finance Officers Association invites nominations for the 2023 Outstanding City Clerk Award. This award recognizes a city clerk or finance officer and is designed to recognize an organizational member who has demonstrated outstanding service and commitment to their municipality, community and professional organizations. Nominations are due (postmarked) by Jan. 15, 2023.

• Active, participating member in good standing with the Missouri City Clerks and Finance Officers Association for at least five years.

30 theReview September/October 2022 LET’S COMMUNITIESSTRENGTHENTOGETHERWORKTO Visit us at www.ibts.org IBTS is a communities.withgovernmentorganizationnonprofitbuiltonpartnershipsthegoalofstrengthening We provide: • Administrative Services • Building Department Services • Community Development • Flood Plain Management • Grant Acquisition and Management • IT Assessments • Organizational Assessments • Planning and Zoning • Resilience Services • Stormwater Management Curt Skoog, Branch Manager cskoog@ibts.org | 816.679.0608 Contact NominationsAwardCityOutstanding2023Clerk

Minimum requirements for the Outstanding Clerk Award are:

Nominations may be submitted by a municipal official or by a MoCCFOA member. The nomination form is available at mo.us.Debbieoutstanding-clerks,www.moccfoa.org/orbycontactingRyan,chair,atdryan@ofallon.

This award will be presented at the annual MoCCFOA banquet in March 2023 in Columbia, Missouri.

• Has attained the Missouri Registered City Clerk (MRCC) or the IIMC Certified Municipal Clerk (CMC) designation.

• Held a position of city clerk or finance officer for a municipality in the State of Missouri, serving at least five years.

Joe is the founding member of Lauber Municipal Law, LLC in Lee’s Summit and currently serves as the city attorney for Sedalia, Grain Valley, Peculiar, Odessa, Butler, Lake Winnebago, Kearney, and the Independence Planning Commission. He also serves a special counsel to many Missouri municipalities, including Jefferson City, St. Joseph, O’Fallon, Grandview, Pleasant Valley, Harrisonville, and Republic. Joe founded Lauber Municipal Law in 2010 as a one-man-shop out of his home office and the firm has grown to 10 attorneys dedicated to the practice of municipal law, exclusively for cities, from offices in Lee’s Summit and Jefferson City. Joe’s firm currently serves 68 cities as city attorney, more than 15 cities as prosecutor, and several dozen cities as special counsel for a wide variety of matters. Joe is a frequent speaker at the MMAA annual Summer Seminar and other MML programs, and a regular contributor to the MML Municipal Review magazine. Joe is an IMLA Local Government Fellow, former MMAA President and Board member, and the 2020 recipient of the MMAA’s Lou Czech Award.

Joe Lauber Honored With IMLA Award

Certified Municipal Clerk

law practitioner who has provided outstanding service to the public and who possesses an exemplary reputation in the legal community, the highest of ethical standards, and who revels in maintaining a life that balances a passion for professional excellence with the joy of family and friends. In addition, the award seeks to recognize a person who exhibits qualities of openness and humility, coupled with a sincere concern for the interests of others, including the professional development of newer practitioners.

Congratulations to Wendee Seaton, city clerk with the city of Clinton, on earning the professional designation of Certified Municipal Clerk through the International Institute of Municipal Clerks! To earn the CMC designation, a municipal clerk must attend extensive education programs often totaling more than 120 educational hours. The CMC designation also requires pertinent experience in a Foundedmunicipality.in1947,

The Marvin J. Glink Private Practice Local Government Attorney of the Year Award is a national award established to honor the memory of Marvin J. Glink by recognizing a private practice practitioner who exhibits those qualities that made Marvin one of the remarkable lawyers working in the private sector on behalf of public clients. In addition to the traditional qualities of excellence the award seeks to recognize a private

IIMC is a professional association with more than 14,000 members in the US, Canada and 15 other countries. IIMC’s primary goal is to actively promote the continuing education and professional development of municipal clerks through extensive education programs, certification, publications, networking, annual conferences and research.

MEMBER News

www.mocities.com 31

The Missouri Municipal Attorneys Association (MMAA) Board of Directors is proud to announce MMAA member Joseph G. Lauber has been awarded the 2022 Marvin J. Glink Private Practice Local Government Attorney of the Year Award from the International Municipal Lawyers Association (IMLA). Joe will be presented with this award at the 2022 IMLA Annual Conference in Portland, Oregon, Oct. 19-23, 2022.

Julie Z. Devine

The Missouri Municipal Attorneys Association (MMAA) has elected new officers for 2022-2023. The new officers are: President Ryan Moehlman (Jefferson City); First Vice President Jeremy Cover (Lauber Municipal Law); & Second Vice President Erin Seele (Cunningham, Vogel & Rost). Cydney Mayfield (Mayfield Law) was elected to a three-year term on the MMAA board of directors. Greg Dohrman will serve as immediate past president. Thomas Ludwig (Jackson) and Tara Kelly (Kansas City) will continue to serve on the MMAA board of directors.

Brian J. Malone

MML Westgate Officers

MMAA Elects New Officers

Jimmie M. Edwards

Lawrence J. Wadsack

The Missouri Municipal Attorney’s Association awarded Brian Head, city attorney with the city of Lee’s Summit, with the Lou Czech award at the organization’s annual summer conference in Osage Beach. The award is presented annually to a member displaying the same high standards of accomplishment, professionalism and ethical conduct as exhibited by Lou Czech, one of the founders of MMAA. Congratulations Brian!

Matthew S. McBride

MEMBER

A History of Serving Missouri Municipalities and Public Agencies

32 theReview September/October 2022

For over 45 years, Lashly & Baer, P.C. has provided sound legal counsel to municipalities and other public sector institutions. During this time, we have earned a solid reputation for prompt legal services at a reasonable cost. We believe that providing smart legal advice is vital, but providing this help in a timely manner is just as critical to meeting the needs of our clients. Our attorneys are experienced and trial-tested at addressing legal issues and regulations affecting government and public agencies.

News

Pictured are (l-r) MMAA Immediate Past President Gred Dohrman; Brian Head and MMAA Past President Joseph Lauber.

New officers were elected at MML's recent West Gate regional meeting and civic leadership awards banquet. New officers are as follows: President Damon Randolph, alderman, Grandview; Vice President Damien Boley, mayor, Smithville; Secretary Molly McGovern, city manager, Excelsior Springs.

James C. Hetlage

Alexandra S. Sievers

committed to serving the communities where we live and work The choice of a lawyer is an important decision and should not be based solely upon advertisements. 714 Locust Street • St. Louis, Missouri 63101 phone: 314.621.2939 www.lashlybaer.com

Lisa O. Stump

Lou Czech Award

www.mocities.com 33 PLATINUM SPONSORS Burns & McDonnell NLC Service Line Warranty Program by HomeServe Missouri American Water GOLD SILVERSPONSORSSPONSORS GilmoreMIRMA&Bell, P.C. Veregy (formerly CTS Group) MoDNROllis/Akers/ArneyCleanupBrownfields/VoluntaryProgramCivicPlusGeneralCodeInsurance&BusinessAdvisorsMissouriLAGERSSchulteSupplyInc.MidwestPublicRisk Forward Slash Technology Trane U.S. Inc. Strategic Government Resources Missouri One Call System IMS Technology Group Institute for Building Technology and Safety (IBTS) Lashly & Baer, P.C. Schneider Electric Custom Tree Care HDR Thank You To The 2022 MML Business Advantage Program Sponsors Stifel Lauber Municipal Law, LLC Piper Sandler & Co. Cochran PFM Asset Management, LLC Raymond James Curtis, Heinz, Garrett & O'Keefe, P.C. Baker Tilly

17-19 National

MML 2023 CONFERENCES

SAVE THE DATES Us!

June 8-9, 2023 Columbia, MO

Bridging the gap achievementideabetween+

17 Integrated

MEMBERMissouri News & Notes Route 47 Missouri River Bridge, Washington, MO

Legislative Conference

more

September 10-13, 2023 Kansas City, MO SAVE THE DATES

February 21-22, 2023 Jefferson City, MO

Elected Officials Training

MML 2023 CONFERENCES

September 2022 Annual Conference, 2022 Planning in League of Cities' City Summit, Kansas City,

Networking and opportunities!training

For more information visit: www.mocities.com

hdrinc.com

June 8-9, 2023 Columbia, MO

Join

MML Calendar of

Events

February 21-22, 2023 Jefferson City, MO

details on www.mocities.com and in the MML weekly e-newsletter.

For more information visit: www.mocities.com

34 theReview September/October 2022

17-21 ..... ICMA

89th Annual Conference

Through infrastructuresmartand highperformance buildings, we’re helping our clients push open the doors to what’s possible, every day.

Find events and

Networking and opportunities!training

89th Annual Conference

September 10-13, 2023 Kansas City, MO

Columbus, Ohio October 2022 5-7 ..... MPUA Annual Conference 19 ..... MML Webinar: A Guide to Recreational Marijuana in 19 ..... November

Join Us!

Legislative Conference

Elected Officials Training

(What the competition has over us)

©1981

www.mocities.com 35 We actually answer the phone. Public Entity and NonproÞt Insurance Customer Satisfaction Zero. Zip. Zilch. Nada.