AUCTION CALENDAR
2nd ANNUAL CITRUS AUCTION Sat., Dec 14 Circle B/Running M Auctions
AUCTION JOSEPH & PATRICIA KEUCHEL TRUST Sat, Dec 14 3:30pm Curtis & Sons Realty
MIDWEST FERTILIZER AUCTION Sat., Dec 14 NOON Curtis & Sosnrealty
to continue the Special Road Levy Tax of 0.2000
CIRCLE
B FARM MARKET
29409 E Hwy E • El Dorado Springs, MO 64744 East of Montevallo 417-876-7957 Tuesday - Saturday 9am - 5pm CLOSED Sunday
AUCTION
Saturday December 14 • 3:30 PM
Curtis and Sons is thrilled to be working with Jose ph & Patricia Keuchel Trust on the sale of this ±118 acres. We invite you to participate in this exciting auction and bid on this property.
Public Auction! Discover a rare opportunity to expa nd your farming operation or secure your own private escape at our upcoming public auction. Join us on Saturday, December 14th, 2024, at 3:30 P M at the corner of “D” Highway and 800 Road, Richards, MO 64778. This auct ion features 118 +/acres of predominantly tillable land, offering both highway blacktop frontage on the north side and convenient county road access on the east side. Whether you’re a seasoned farmer looking to grow yo ur enterprise or someone seeking a tranquil retreat, this property i s not to be missed. Mark your calendars and seize this chance to acquire pri me acreage in Missouri.
Directions: From Intersection of “O” and “D” Hwy in Vernon County Missouri. Continue West on “D” Hwy approximately 4.1 miles and the property is loc ated at the SW Corner of “D” and 800 Road.
OWNER: JOSEPH & PATRICIA KEUCHEL TRUST
J.J. Curtis Owner/Auctioneer
Andy Remington Owner/Broker
Santa Says: Vernon County Tax Payers get a lump of coal
Scott Fitzpatrick Missouri State Auditor
Findings in the audit of Vernon County
Sheriff's Compensation
December 2024
CITIZENS SUMMARY
Sheriff’s Compensation : The County Commission authorized a mid-term salary increase of $25,434 to the Sheriff in September 2022, retroactive to January 1, 2022, in violation of constitutional provisions and state law.
County Collector-Treasurer's Controls and Procedures
The County Commission authorized a mid-term salary increase of $25,434 to the Sheriff in September 2022, retroactive to January 1, 2022, in violation of constitutional provisions and state law.
County Collector-Treasurer’s Controls and Procedures: The County Collector-Treasurer does not adequately perform bank reconciliations. Numerous unrecorded or incorrectly recorded deposits, bad checks, and other errors identified in the accounting system, totaling approximately $13.5 million and dating back to July 2020, were unresolved and included as reconciling items on the February 28, 2023, bank reconciliation. The bank reconciliation also included outstanding deposits and an outstanding wire that were posted to the accounting system in error and had not been cleared. Supporting documentation for the book balance used in the reconciliation was not maintained. At our request, the County Collector-Treasurer prepared a list of liabilities for the account, totaling $2,174,896, as of February 28, 2023; however, after adjusting the bank balance for the known deposit in transit and outstanding checks, the balance of the account was $2,164,645, resulting in a shortage of $10,251. Part of this problem is caused by the County Collector-Treasurer’s failure to transfer tax collections timely from the general account to a County Treasurer’s account when tax distributions were made. The liabilities being held as of February 28, 2023, included $1,795,761 in railroad and utility taxes, as well as $38,360 in County Employee Retirement Fund fees and $12,580 in county fees, collected between July 2020 and February 2023. All of these taxes and fees were distributed from a County Treasurer’s account, but the corresponding transfers from the County Collector-Treasurer’s account were not made. The County Collector-Treasurer did not properly review the township’s tax withholdings and Assessment Fund withholdings calculated by the property tax system, and as a result, during the 2 years ended February 29, 2024, the County Collector-Treasurer improperly withheld $143,835 from 2 townships and withheld $51,235 more from tax collections for the Assessment Fund than allowed by state law.
Questionable Disbursements: Several disbursements made from the Election Services Fund and the General Revenue Fund during the year ended December 31, 2022, were either inappropriate or inessential to the administration and operation of the County Clerk’s office. The former County Clerk made disbursements from the Election Services Fund for $611 for headphones as gifts for his employees, $530 for a cell phone signal booster for his home, and $90 for flowers for an election worker involved in a car wreck. Disbursements made by the former County Clerk from the General Revenue Fund included $3,125 for $25 gift cards for employee Christmas gifts, $311 for retirement gifts for himself and the former Presiding Commissioner, $457 for food for an employee Christmas party, and $160 for a heated vest.
County Procedures: The County Clerk did not accurately calculate the property tax reduction in 2020 and 2021 for the difference between estimated and actual sales tax collected in the prior year. These errors resulted in collection of approximately $71,000 and $97,000, in excess property tax revenues in those years, respectively. After the reductions for 2022 and 2023 were made, the cumulative excess property tax revenue collections, as of December 31, 2023, totaled approximately $123,000. In addition, county officials could not locate minutes for 2 closed meetings the County Commission held during 2022.
County Clerk’s Controls and Procedures: The County Clerk does not issue receipt slips for all money received or restrictively endorse checks upon receipt. During a May 16, 2023, cash count the audit noted receipt slips were not issued for 8 notary fee payments, and 2 checks were not restrictively endorsed.
The County Collector-Treasurer does not adequately perform bank reconciliations. Numerous unrecorded or incorrectly recorded deposits, bad checks, and other errors identified in the accounting system, totaling approximately $13.5 million and dating back to July 2020, were unresolved and included as reconciling items on the February 28, 2023, bank reconciliation. The bank reconciliation also included outstanding deposits and an outstanding wire that were posted to the accounting system in error and had not been cleared. Supporting documentation for the book balance used in the reconciliation was not maintained At our request, the County CollectorTreasurer prepared a list of liabilities for the account, totaling $2,174,896, as of February 28, 2023; however, after adjusting the bank balance for the known deposit in transit and outstanding checks, the balance of the account was $2,164,645, resulting in a shortage of $10,251. Part of this problem is caused by the County Collector-Treasurer's failure to transfer tax collections timely from the general account to a County Treasurer's account when tax distributions were made. The liabilities being held as of February 28, 2023, included $1,795,761 in railroad and utility taxes, as well as $38,360 in County Employee Retirement Fund fees and $12,580 in county fees, collected between July 2020 and February 2023. All of these taxes and fees were distributed from a County Treasurer's account, but the corresponding transfers from the County Collector-Treasurer's account were not made. The County Collector-Treasurer did not properly review the township's tax withholdings and Assessment Fund withholdings calculated by the property tax system, and as a result, during the 2 years ended February 29, 2024, the County Collector-Treasurer improperly withheld $143,835 from 2 townships and withheld $51,235 more from tax collections for the Assessment Fund than allowed by state law.
Electronic Communication Policy: The county has not developed a records management and retention policy that includes electronic communication in compliance with the Missouri Secretary of State Records Services Division guidance, as approved by the Missouri Local Records Commission.
Questionable Disbursements
Additional Comments: Because counties are managed by several separately-elected individuals, an audit finding made with respect to one office does not necessarily apply to the operations in another office. The overall rating assigned to the county is intended to reflect the performance of the county as a whole. It does not indicate the performance of any one elected official or county office.
In the area s audited, the overall performance of this entity was Poor.*
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent: The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Several disbursements made from the Election Services Fund and the General Revenue Fund during the year ended December 31, 2022, were either inappropriate or inessential to the administration and operation of the County Clerk's office. The former County Clerk made disbursements from the Election Services Fund for $611 for headphones as gifts for his employees, $530 for a cell phone signal booster for his home, and $90 for flowers for an election worker involved in a car wreck. Disbursements made by the former County Clerk from the General Revenue Fund included $3,125 for $25 gift cards for employee Christmas gifts, $311 for retirement gifts for himself and the former Presiding Commissioner, $457 for food for an employee Christmas party, and $160 for a heated vest.
Good: The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair: The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management’s immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor: The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management’s immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Santa Says: Chill out, don’t worry - Government has a plan if they run short of money. They can raises your taxes.
Austin Farms Salvage Parts for Tractors, Combines, Balers. Call 660679-4080. Closed Sundays.
ANGUS BULL 17
MONTHS; two yearling Charolais Bulls. Sell with semen check. Breeding soundness exam. Guaranteed. Mark Fink 620228-8094.
For Sale: Big and Small Squares Western Alfalfa, Alfalfa and Grass Mixed. Good Quality Horse Hay. Walker, MO 417-5491077.
Sudan Grass Hay. Big Round Bales. Plastic Wrapped. High Moisture. 417-922-1433
FRESH-CUT CHRISTMAS TREES, handmade wreaths, unique greenery arrangements. Redbud Farms and Nurseries. 620-223-1811.
HAY FOR SALE: Good quality small square bales of Brome, Prairie and grass hay. Fort Scott, KS. 620-224-3681. Need to Get Rid of
417-667-3344
620-223-1460
If you have 10+ acres of timber, we may be able to help! Our local hardwoods are in demand for flooring, furniture, gunstocks, barrels and more!
Our Logging crews are certified by Missouri Forest Products Assoc., the Missouri Department of Conservation, and used by Kansas DNR.
Our sawmill has been in business since 1948, employing LOCAL people and putting dollars into the LOCAL economy, not shipping US logs and lumber to China.
We are glad to provide references, and will come to your property to give you a clear idea of how much your timber could pay, either cash up front or in shares as the harvest progresses. We provide WRITTEN contracts to protect both parties.
Notice Harrison Township Candidate Filing
Harrison Township candidate filing opens December 5, 2024 at 8:00 a.m. and ends December 26, 2024 at 5:00 p.m. Two year term offices up for election are Trustee, Clerk and 2 Board Members. General Election will be held April 8,
FILING NOTICE
Dover Township will hold a General Municipal Election on April 8, 2025. Positions to be filled are Board Member, Trustee, and Clerk. Candidate filing will open December 10, 2024 and conclude on December 31st, 2024 at 5p.m. If anyone is interested please contact Cassie Hogan after 4pm at 417684-1826.
Publication Date: December 11, and 18, 2024.
HARWOOD LUMBER
Metal Roofing & Siding
Lumber
Plywood
O-S-B
Insulation Hardware
Shingles
Vinyl Siding Drywall
Fasteners
2 piece L Shaped Fruitwood Computer Desk. 76x30 and 48x22 with several drawers. Excellent condition. $400.00. 417-944-2462 after 1pm or leave message.
Building Packages Call us at 417-321-6762 or stop by the store
Check our prices on rough cut Cedar and Dougfir Timbers and lumber
Cards
2ND ANNUAL CITRUS AUCTION
SATURDAY DECEMBER 14TH 2024 @ 10:00 AM
FRUITS SUCH AS ORANGES, GRAPEFRUITS, APPLES, LEMONS. CEREAL AND SNACKS SUCH AS POTATO
BRING YOUR COOLERS AND COME SPEND THE
Merry Christmas
and Happy New Year!
In observance of the Christmas and New Year’s Holidays, our o ce will be CLOSED on Tuesday, December 24th and Wednesday, December 25th, and will be CLOSED Tuesday, December 31st and Wednesday, January 1st
We will NOT Publish the Nevada Daily Mail and Fort Scott Tribune on Wednesday, December 25th & Wednesday, January 1st
THE NEVADA NEWS/FORT SCOTT COUNTRYSIDE WILL BE PUBLISHED ON THURSDAY, DECEMBER 26TH & THURSDAY, JANUARY 2ND
Deadlines will remain the same for all advertising
If you have any questions, please give us a call
417.667.3344 Nevada 620.223.2110 Fort Scott
LANDSCAPE DESIGN and installation, property cleanups, leaf removal, stump grinding, shrub trimming and shaping, gutter cleaning, gravel driveways, lawn dethatching, overseeding and aerating. Redbud Farms & Nurseries. 620223-1811.
417-667-2633 or sheldonparkapartments.com for details and availability
1 & 2 Bedroom Apartments Sheldon,MO STARTING AT $460/MO All Utilities included (electric, water, sewer, trash) plus DISH TV package and fully furnished or unfurnished. Laundry facility & community room provided.
Winters Coming! Need Firewood? We Have Pallets of Hardwood Blocks and cut to length Slapwood. Stop in and see Jonathan Stutzman 29251 E. Moles Rd. El Dorado Springs, MO 64744.
This well-established grain elevator offers a prime opportunity for investors and farmers alike. Locat ed in a highly productive agricultural region, the property boasts a variety of buildings and structures, including m ultiple storage bins, lean-tos, pole barns, and a steel frame warehouse. The facility also features essential infrastructure such as a pressure tank, bulk tanks, and concrete paving. With its ample sto rage capacity, versatile buildings, and strategic l ocation, this grain elevator is an ideal investment for those seeking t o expand their agricultural operations. Buildings: 38x112 Fertilizer Shed, 60x100 Steel Framed Warehouse/Shop with Heat, 46x99 Barn, ±1,700 Sq. Ft. Office w/ Scales, 61,000 bush el bin, 46,000 bushel bin. Barns & Pole Barns Lean-To Bins with Pi ts. Also small personal property lot for sale, Scale, C art, Plastic Pallet, Tires. Saturday • December 14
OWNER: MIDWEST FERTILIZER
Real Estate Terms: Real Estate will be sold to the highest bidder with owner confirmation. Buyers will pay a 10% Nonrefundable Earnest Money on the day of the Auction. There will also be a 5% Buyer’s Premium due on the day of closing. To register for the auction, a valid photo I.D. is required. The taxes for 2024 will be prora ted at closing. Closing will take place at the escrowee's office on the first business day within 30 days of the contr act date.
Personal Property Terms: All announcements made the day of the sale take pre cedence over pre-printed materials. Auctioneer is not responsible for accidents. All pa rties must register with a current valid photo ID. All items offered for sale are sold “as is, where is” with all faults . Title and responsibility for purchase passes when the auctioneer says, “sold”. Accepted methods of payment are cash, credi t card and approved check. All credit card transact ions will be accompanied by a 3.75% convenience fee. All returne d checks will have a $30 fee plus collection charge s. All items are to be removed the day of sale. Items must be paid f or before they can be removed.
