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Revised June 2016
DM4010, Missouri's Third Class County Budget Trend Analysis: Workbook User's Manual
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The electronic workbook Missouri's Third Class County Budget Trend Analysis is a spreadsheet that enables Missouri third class counties to analyze county fiscal trends from 1996 to 2009. A county can carry out a detailed study of its own budget and fiscal performance to identify factors contributing to fiscal stress and to consider actions it may want to take. The workbook also allows a county to benchmark itself against a set standard, its own past performance or the record of another county as a gauge of fiscal performance.
This manual is divided into three main sections:
The budget data in the spreadsheet come from the Office of the Missouri State Auditor. Data for 1996 to 2004 come from the published "Third Class County Audits," and data for 2005 to 2009 are from spreadsheets obtained from the auditor's office. The data on assessed property values and taxable sales are from the Missouri State Tax Commission and the Missouri Department of Revenue. The Municipal Cost Index is from American City and County Magazine. Population and income data are from the Bureau of Economic Analysis of the U.S. Census Bureau. The Consumer Price Index is from the Bureau of Labor Statistics, U.S. Department of Labor.
When a county builds its budget each year, it has options for analysis. Many counties build a new budget using the previous year's budget as a base and then increasing or decreasing revenue and expenditure projections for individual items. Additional insights into the budget can be gained by taking a longer-term view of trends in a county's total revenues and expenditures and in individual budget items. This analysis can be useful to determine whether a drop in revenues, for example, is a short-run or longer-run issue. Further insights might be gained by comparing the fiscal performance of carefully chosen counties.
This manual accompanies the "Third Class County Budget Trend Analysis" electronic workbook, which is designed to enable third class counties to make such comparisons. The graphs in the workbook are for the General Revenue Fund. The data for the Road and Bridge Fund and the totals of the Special Sales Tax Funds are included in the data sheets, but are not graphed. Because these funds rely on the same tax bases as the General Revenue Fund, their general trends will be similar to those of the General Revenue Fund.
Numbers by themselves tell only part of the story. Understanding what is behind the numbers is equally important. In the discussion below, possible interpretations of trends and anomalies will be suggested, but local knowledge is needed to understand the full story. In addition, the numbers may suggest questions to be further investigated.
For a given year, it is possible to analyze how the budget is allocated among various functions or how much each revenue source contributes to the budget. This is an indicator of the importance of an expenditure or revenue source for the county. For example, a pie chart helps visualize how the various components of revenues or expenditures contribute to the total. A pie chart shows the percentage of total revenues or expenditures due to individual items. The graphing software allows the dollar values to be included on the chart.
Examples of pie charts for expenditures and revenues can be found in the sheet labeled County Budget Trends.
A trend traces a budget item over time. In the workbook, a trend might be measured as the total value, the per capita value, or the percentage change in revenues, expenditures or tax bases. Trend analysis offers four ways for a county to examine its fiscal trends:
If data are missing for a year, the spreadsheet and the graph will show zeros.
Trend analysis of dollar amountsA pie chart is useful for visualizing the allocation of an annual budget, but can not show changes over time. An area chart, such as the one labeled County Detailed General Revenue Receipts in the County Budget Trends spreadsheet shows how dollar values of receipts or revenues changed from 1996 to 2009.
Trend analysis of growth ratesAnother option for analyzing budgets is the use of growth rates: annual growth rates and cumulative growth rates. Using a growth rate allows comparison of budget items that differ in magnitude because they are both measured as percentages. For example, growth rates are useful when comparing the sales tax base and the sales tax revenues. Because the revenues are a percentage of the base, if their totals were graphed, the revenues would look like a flat line at the bottom of the graph, which does not convey useful information.
NoteAn annual growth rate is calculated by subtracting the previous year's value from the current year's value and then dividing this number by the previous year's value. This rate shows the percentage change from one year to the next. Using 2005 and 2006 as an example, the formula for the annual percentage change is ($ in 2006 - $ in2005)/$ in 2005. If the item is less in 2006 than it was in 2005, the percentage change is negative and the line on the graph will fall below zero.
Annual growth rates. An annual growth rate compares the percentage change in an account or item from one year to the next. Care must be taken in interpreting an annual growth rate graph; it can be visually deceiving. A downward movement does not signify absence of growth but, rather, that growth is not as fast as it was in the past. Only if the growth rate is negative, that is, the line drops below zero on the graph, does it signify a decline in the total value tax base, the tax revenue or the expenditure.
An annual growth rate graph is especially useful in showing the volatility of a budget item or of a revenue source. Annual growth rates are used in the Base Trends spreadsheet.
NoteA cumulative growth rate is calculated by subtracting the base year's (1996's) value from the given year's value and then dividing this number by the original, base year's value. This rate shows the cumulative change from the base year (1996) to the new year (for example, 2000) as a percentage of the base year's value. The formula for the percentage change would be ($ in 2000 - $ in 1996)/$ in 1996. For 1996 this number is 0%.
Cumulative growth rates. A cumulative growth rate compares the percentage change in an account from the base year to any given year, such as the percentage change from 1996 to 2000 or from 1996 to 2005. Implicitly, it is using 1996 as the benchmark. The graph of the cumulative growth rate shows how something has grown, not only from one year to the next, but also from the beginning to the end of the period of analysis. While the annual growth rate must fall below zero to indicate a decrease in the absolute amount, a simple decline in the cumulative growth rate indicates a decrease in the absolute amount.
Real dollar trend analysis"A dollar doesn't buy what it used to," is a common refrain. To take the impact of inflation into account, nominal or current dollars are converted into real dollars by using an index of inflation. The index used in the spreadsheet is the Municipal Cost Index. It is a weighted combination of the construction index, the producer price index and the consumer price index. The construction index is used to reflect changes in construction costs. The producer price index reflects changes in many of the operational and nonconstruction costs. The consumer price index is used to reflect wage costs. While the weights reflect municipal costs, this index is the closest of those that are available to reflecting county costs.
The graphs based on total dollar amounts in the workbook use current dollars so that the dollars can be read from the county budgets. The graphs in the County Real per Capita sheet use real dollars.
Per capita trend analysisCounty populations change, and it is likely that revenues or expenditures are affected by population changes. For this reason, comparing totals may not always give the complete picture of what is happening in the county. If the given expenditures are divided by the number of people living in a county, then a per resident or a per capita number is calculated. Per capita analysis is a convenient way to compare county budgets, even though a county's population changes over time. Counties that are losing population may find that their per capita costs increase because, for example, they must maintain the same number of miles of roads regardless of the population. The sheet County Real per Capita contains per capita graphs. The graphs in this sheet are also in real dollars.
Per capita comparisons are also useful if a county wishes to compare itself with another county. If the counties are not similar in size, comparing the total dollar amounts would be meaningless.
At its simplest, a benchmark is a standard for comparison. To use a benchmark as a tool for evaluation, the county must have goals and then set benchmarks for those goals. For budgets, the goals may be a service that is provided at a chosen level, and the benchmark might be the cost of providing the service. An example of the use of a benchmark is comparing the county's costs to those of another county. Depending on the goals, there are several useful fiscal benchmarks:
An example of an absolute fiscal benchmark is spending less than $100,000 per year on buildings and grounds. This type of benchmark sets an upper limit that is not to be exceeded. Alternatively, the benchmark could be to spend at least $300,000 on the sheriff's department. These types of benchmarks should be used with caution. For example, setting a benchmark of less than $50,000 per year on jail expenditures could put the welfare of county residents at risk. Alternatively, setting a minimum expenditure could result in overspending. A more useful example of an absolute benchmark is the recommendation by the State Auditor that counties carry cash balances of approximately 30 percent of expenditures. Other examples of absolute benchmarks include certain financial ratios that are used to measure management practices.
A second type of benchmark can be a trend analysis that looks at how receipts and expenditures have changed over a chosen period of time. In fact, trend analysis often is used for benchmark analysis. For example, if a county's expenditures on fringe benefits accounted for 10 percent of the county budget in 2008, but increased to 15 percent of the budget in 2009, the county might wish to investigate the cause of the change.
The last type of benchmark is a comparison with other counties. A county can choose to compare itself with a neighboring county, a county of similar size, or a particularly well run county. The comparison might be meaningless without taking population differences into account. Populations of third class counties ranged from 2,011 to 52,726 persons in 2009. For example, Howard County spent $182,302 on health and welfare in 2009 while Lawrence County spent $531,085, almost three times as much. When population is taken into account, Howard County spent about $18.51 and Lawrence County spent $14.11 per resident on health and welfare in 2009. Comparing Howard County to a county with similar population might be more useful. It should be noted that per capita measurement can obscure certain details, such as base costs that do not differ significantly whether 10,000 or 40,000 are served. For example, once a jail is built, certain costs are necessary whether the jail is empty or full.
Another option is to choose a well-managed county with a similar population. With the comparative approach, any of the above comparisons can be used as a benchmark for evaluating one county's budget against that of another. Once the comparison is made, a county can use the information in choosing what action, if any, it wants to take in its budgeting practices. The county comparisons can be made using the County-to-County Budget Trends, County-to-County Base Trends, and County-to-County per Capita sheets in the workbook.
This section provides a general explanation of how to interpret each graph in the workbook. If you have not yet opened the workbook, you may want to go to the final section of the manual for a tutorial. Be sure to make a copy of the original and store it so that if the workbook is damaged, you have an easily accessible copy.
The general explanations will be provided using examples of specific counties. These counties were chosen simply for their convenience in illustrating the discussion.
The following discussion of the charts in the County Budget Trends spreadsheet uses Audrain County as the example. Each chart is discussed.
This sheet includes the following charts:
Audrain County 2009 General Revenue ReceiptsThe pie chart provides a simple way to visualize the proportion of Audrain County's general revenues collected from each of the six revenue sources: sales tax, property tax, intergovernmental transfers, charges for services, interest and other. The chart provides both the dollar amount and the percentage of general revenues from each source. A wider mixture of receipts tends to provide more stable revenues because the county is not completely dependent on any single source of revenue that is affected by the economy, such as declining sales or property values. Generally property taxes are a more stable source of revenue than sales, however, when property values fall, they may be slower to recover than sales tax revenues.
The chart illustrates that Audrain County is generating minimal receipts from interest and small amounts from interest and from other revenues. Property taxes are 22 percent of revenues; sales taxes, 34 percent; intergovernmental revenues, 21 percent; and charges for services, 20 percent. This revenue portfolio is not overly dependent on a single source of revenue.
Audrain County 2009 General Revenue ExpendituresIn this pie chart, eight general revenue expenditures are displayed: general government, law enforcement, court, fringe benefits, prosecuting attorney, public administrator and coroner, health welfare and "other," and operating transfers. These eight expenditure categories were merged from the 20 categories found in the Missouri State Auditor's report. The eight categories were created based on recommendations from local officials because 20 categories could not be displayed well.
NoteThe disaggregated data can be found in the data sheets in the spreadsheet.
This pie chart displays the amount and percentage spent for each category. The county may wish to examine each in detail and question whether expenditure levels appear reasonable. For example, operating transfer makes up 25 percent of Audrain's expenditures. Typically, operating transfers tend to make up a small percentage of a county budget, averaging 7 percent (Missouri Auditor's Report, 2005). Hence, it might be prudent to inquire why this category is so large and where the transferred funds are used. Last, it is notable that law enforcement accounts for 0 percent of Audrain's general revenue expenditures, and it appears that special sales taxes are being used to fund certain expenditures, such as law enforcement.
Audrain County General Revenue Receipts and ExpendituresThe line chart depicts the relationship between Audrain County's expenditures and receipts, 1996-2009. These are nominal or current dollars; they have not been adjusted for inflation. There is an upward trend in the growth of expenditures and receipts, as well the tendency for receipts to exceed expenditures, except for 2003-2005. It is important to note that Missouri counties are bound by law to have a balanced budget. This explains why the receipts and expenditures tend to remain close. Cash balances from a previous year may be used to finance expenditures in later years.
Audrain County Cash BalanceThe line chart traces the size of Audrain County's cash balance from one year to the next. A cash balance helps buffer possible budget shortfalls in the future. Missouri third class counties tend to have a cash balance that will cover about three months of future expenditures (Missouri Auditor's Report, 2005). Audrain frequently had more than a six-month budget surplus. The increasing balances through 2003 suggest that the county may have been anticipating a one-time expenditure. In 2003 and 2004, expenditures exceeded revenues, but the county still had relatively large cash balances. As can be seen, the cash balance shrank between 2004 and 2006 but is now rebuilding. A cash balance that generally declines can be a sign of fiscal stress.
Audrain County Detailed General Revenue ReceiptsThe pie chart provides a one-year snapshot of Audrain County's general revenue receipts. This area trend chart shows the sizes of those receipts and how they have changed from 1996 to 2009. The six categories are the same as those used in the pie chart: sales tax, property tax, intergovernmental transfers, charges for services, other and interest. Note that the numbers do not take into account inflation or population growth.
Rapid growth as well as slow or no growth can raise questions for local officials. A large change that lasts only one year might indicate a data error, or it might indicate an unusual year with a one-time expenditure. Only investigation can determine which. (See the third section of this manual if you need to correct a data error.)
Referring to the graph and the data table in the sheet, property tax revenues more than doubled between 1996 and 2009 while sales tax revenues increased by about $200,000. Why are sales tax receipts relatively flat? Is it due to low income growth in the county, loss of some businesses, increased shopping outside the county, or other reasons? Was the increase in property tax revenues due to increasing property values (an indicator of growth in the county), increasing tax rates, or both?
Intergovernmental transfers more than doubled. A question for consideration is whether cuts in state funding in the future might potentially leave the county vulnerable.
Charges for services also grew. Was this a result of a decision by the county to increase fees or to acquire or to offer a new service for which fees are charged?
While Audrain County's mixture of revenues is relatively stable, other counties exhibit shifting in the mixture of receipts. Officials might want to consider whether changes in the revenues mixture will make the county more or less fiscally stable, and will the changes prepare the county for future economic recessions?
Audrain County Detailed General Revenue ExpendituresLike the revenue chart above, this chart shows the size of expenditures and how they changed during the period 1996-2009. The eight categories are the same as those used in the pie chart: Again, the numbers do not take into account inflation or population growth, and a large change that lasts only a year might indicate either a one-time expenditure or a data error. Only investigation can determine which.
Audrain County's funding for law enforcement expenditures dropped to zero in 1998. This is probably due to either a new special sales tax measure or an increase in an existing special sales tax levy, which shifted the funding from the General Revenue Fund to a dedicated fund.
Operating transfers increased significantly, rising from zero in 1996-1997 to $1.3 million in 2008 and $700,000 in 2009. Is this a fiscal concern? Is it simply a question of how to account for certain expenditures? Or are the funds being transferred perhaps to the law enforcement fund?
The following sections explain how to interpret the charts found in the County Base Trends spreadsheet, using Audrain County as an example.
The six charts are as follows:
Audrain County Tax Bases: Property Assessed Values and Taxable SalesThis chart shows the trend in the property tax and sales tax bases for Audrain County. In general, there is a steady growth of the property tax base. This demonstrates a common characteristic of the property tax. The taxable base tends to be stable; it neither increases nor decreases quickly.
The blue line indicates that taxable sales were flat until about 2004, when they began to increase. Taxable sales flattened at the end of the period, most likely due to the economic recession. A county with slow growth of taxable sales might investigate the reasons — such as slow population growth or population loss, slow income growth, increased "outshopping" (online or other purchases made outside the local area) by residents, or loss of retailers.
Audrain County per Capita Tax Bases: Property Tax Assessments and Taxable SalesProperty values are a reflection of the economic activity in an area. The property tax base tends to respond more slowly to changes in economic activity than do taxable sales, making it a more stable tax base. If the tax base is decreasing per capita, it is likely that economic growth is not keeping pace with population growth, so there are fewer resources per capita to provide services unless tax rates are raised or cost-savings are instituted. An increasing base per capita indicates one of two situations. In the first case, the base is growing faster than population, an indicator of economic growth. The second case is common in counties losing population; because property values tend to move slowly, assessed values are not decreasing as rapidly as population, leading to higher assessed values per capita. In the longer run, it is likely that the value of properties will decline because businesses begin to close and there is less demand for housing. If property values decline more rapidly than the population, there will be declining property values per capita. This means that the county will have fewer revenues per capita to provide services.
NotePopulation estimates can be found in the Population and Income sheet and in the County per Capita sheet.
The data sheet Population and Income shows that Audrain's population has grown slowly, 2.25 percent over 14 years and has decreased since 2006. A declining population can be a consequence of insufficient economic activity to maintain the population.
The chart indicates that assessed property values per capita have increased every year and most rapidly after 2006, when the county began losing population. The previous graph showed that property values increased during this period, but population decreased, causing an increase in property values per capita. Taxable sales per capita are flat until 2004 and show steady increase since then.
Audrain County Annual Growth Rates: General Revenue Property Tax Receipts and Property Assessed ValuesThis chart compares the annual growth rate of the tax base and its revenues. Care must be taken in interpreting an annual growth rate graph; it can be visually deceiving. A downward movement means that growth still occurs but is not as fast as it was in the past. Only if the rate is negative, that is, the line drops below zero on the graph, does it mean that there was a decline in the total tax base or total tax revenues.
Audrain County shows slowing growth of assessed values from 2001 to 2004 with faster growth from then through 2007. The somewhat regular small "bumps" in odd-numbered years are probably due to the two-year reassessment cycle. The slow growth in property values in 2008 and 2009 are most likely a result of the financial crisis and the recession.
The change in property tax receipts from one year to the next is more volatile than the tax base, especially at the beginning of the period. The decrease in property tax revenues from 2004 to 2005 (the percentage change is negative) could be due to a reduction in property tax rates. Another possibility is that property taxes were not paid and back taxes were collected in later years. Local officials may wish to investigate why receipts are more volatile than assessed values.
Audrain County Annual Growth Rates: General Revenue Sales Tax Receipts and Taxable SalesThe property tax base is typically more stable than the sales tax base, or taxable sales, and this is true in Audrain. Because the base is volatile, receipts are also expected to be volatile. When the sales tax base and receipts move together, it implies that the sales tax rate is constant. Here, the receipts are more volatile than the base and do not appear to follow it closely. The drop at the end of the period is most likely due to the recession. It may be worthwhile to investigate why the receipts do not seem to follow the tax base more closely.
Audrain County Cumulative Growth Rates: General Revenue Property Tax Receipts and Property Assessed ValuesWhereas previous the charts showed the annual growth rates of the taxes and their bases, this chart compares the cumulative growth rate of the property tax assessments and the tax receipts collected. A cumulative growth rate may offer a more intuitive and easier way to observe growth trends over time than an annual growth rate. The cumulative growth rate compares the growth rate from 1996 to any given year. Another way of thinking of the cumulative growth is as the sum of all the previous annual growth rates.
In this chart, Audrain County has a relatively stable cumulative property tax assessment growth rate. Steeper segments (2006-2007) of the line indicate faster growth rates, while flatter sections indicate slower growth.
When comparing cumulative growth rates for tax bases and tax revenues, it is important to look for years in which they do not move together. In 2001 receipts grew more rapidly than the base, suggesting there was a tax rate increase and perhaps another in 2006.
Audrain County Cumulative Growth Rates: General Revenue Sales Tax Receipts and Taxable SalesSales tax receipts grew faster than taxable sales in 1999-2000, suggesting a tax rate increase. There may have been a tax rate decrease in 2007 because the base grew much faster than the receipts.
The following sections explain how to interpret the charts found in the County Real per Capita sheet, using Audrain County as an example. The previous charts did not take inflation into account, and only the per capita chart in the County Base Trends sheet took population into account. This sheet adjusts for both inflation and population.
As a county gains population, we might expect total property values and taxable sales to increase, resulting in an increase in tax revenues. If the values increase faster than population, there will be an increase in per capita tax bases and per capita taxes (if tax rates are constant). If the values increase more slowly than population, there will be a decrease in the per capita tax bases and a decrease in tax revenues.
Conversely, if a county is losing population, its tax bases may decline more slowly than population, leading to an increase in the base and taxes per capita. If the base declines more rapidly than population, this will lead to a decline in the per capita base and per capita taxes. Thus, an increasing or decreasing base per capita must be investigated to determine the factors driving the change. An increase in bases per capita can be due to increased assessed values or decreased population.
In addition, a common problem faced by areas losing population is that service costs per person increase. For example, a water plant has a fixed capacity and will incur approximately the same operating costs even as population declines. Consequently, the county could experience higher per person costs for services. Many counties respond to this dilemma by increasing tax rates. Thus, in a scenario of depopulation, each person may pay more in order to sustain the current level of governmental services.
Tax bases or revenues may appear to be growing, but to be able to purchase the same amount of goods, they need to grow at least as fast as inflation. In a slow-growing county, tax bases and tax revenues may not grow as fast as inflation, which can result in fiscal stress for the county, because the costs of what it purchases will be increasing. All current or nominal dollars are converted to the equivalent of 1996 dollars, using the Municipal Cost Index as the index of inflation. While the index is for municipalities, as discussed above, it is the only index available for local governments and is likely to be a better fit than the Consumer Price Index alone.
The following charts are included in this sheet:
Audrain County PopulationAudrain's population in 1996 was just under 25,000. There was relatively strong growth for several years and then the population leveled out. The population declined in 2003 and 2004, a recession period, and then grew again Population has fallen since 2006. Overall, Audrain's population grew 2.25 percent from 1996 to 2009, very slow growth. Factors that contributed to both the periods of growth and the periods of decline might be investigated.
Audrain County Real per Capita IncomePer capita income is adjusted for inflation using the consumer price index. There is volatility in per capita income in Audrain County, with fluctuations of up to $1,000 per capita from one year to the next. For a family of four, this would be a $4,000 change in the purchasing power of family income. The drop in 2002 is in part due to a recession. Even with the volatility, real per capita income increased from 1996 to 2009.
Audrain County General Revenue Receipts and Expenditures: Real per CapitaAudrian's real general revenue receipts increased per capita through 2002. They decreased and did not recover the 2002 level until 2007. In general, the real per capita receipts show variability.
Real expenditures per capita were lower than receipts in the early years and exceeded receipts from 2004 to 2007. This may indicate fiscal stress and the need to use cash balances, or it may indicate that the county was planning a one-time expenditure for which it used the cash balances accumulated in the earlier years.
Audrain County General Revenue Tax Bases: Real per CapitaAudrain's real property tax base per capita increased until 2001 and then decreased. It has not yet recovered to its 2001 level. The real taxable sales per capita have also declined. While recent sales show a recovery, they have not regained their 1996 levels. The decline of the real tax bases per capita suggests that Audrain County may be facing fiscal stress.
Audrain County General Revenue Property and Sales Tax Receipts: Real per CapitaReal property tax receipts per capita increased from 1996 to 2009. Because the real per capita tax base decreased through much of the period, tax rates had to be raised for receipts to increase. The need to raise tax rates to maintain services may be a sign of fiscal stress.
The real sales tax receipts per capita declined over the entire period. Declines could be due to loss of businesses, consumers shopping outside the county, both consumers and businesses using the Internet for purchases, or persons who used to come to Audrain to shop now shopping elsewhere.
Audrain County Detailed General Revenue Receipts: Real per CapitaThe trends for property tax and sales tax are the same as those displayed in the previous line graph. Real intergovernmental transfers per capita reached a high in 2000 and recovered to this level only in 2009. Charges for services reached their highest real per capita level in 2002 and 2003 and only recovered that level in 2007, when they fell again. The property tax appears to be the reason for the increase in real per capita revenues over this period. With a declining real per capita property tax base, the revenue increase was achieved by raising tax rates.
Audrain County Detailed General Revenue Expenditures: Real per CapitaCosts for purchases increase with the rate of inflation. If tax bases per capita are not keeping pace with inflation, a county will have difficulty financing its normal services. One adjustment that Audrain County made was to cease funding of law enforcement completely from general revenue. The large operating transfer, which increased at the time of the removal of law enforcement from the general fund may indicate that some general funds are being transferred to the law enforcement fund. Real court expenditures per capita have decreased while the real per capita spending for the county attorney has increased. Real health, welfare and other spending per capita has also decreased.
For the following sections, Livingston and Macon counties are compared in all the County-to-County sheets. Livingston and Macon counties were selected for three reasons:
The discussion focuses on differences between Livingston County and Macon County, but there is not necessarily a particular standard to look for when comparing county budgets. That is, differences are neither good nor bad. Rather, county-to-county comparisons offer alternatives for consideration, point out questions that might be investigated, and provide useful insights about other counties that may allow local officials to modify their budgets.
The charts found in this sheet are as follows:
Livingston County and Macon County 2009 General Revenue Receipts and ExpendituresThe following discussion integrates the first four charts in the sheet. To compare the pie charts, focus on the percentage of total revenues (the share of the pie) that each revenue source contributes in each county. There is one caution to keep in mind when comparing pie charts. Because the percentages must sum to 100 percent, if a county has a very high percentage from one revenue source, then the percentages from other sources necessarily must be lower.
There is major difference between the two counties in their use of the property tax. Property taxes are 1 percent of Livingston's total revenues and 26 percent of Macon's. As a result, Livingston must rely more heavily on other revenues. Intergovernmental revenues are 24 percent of general revenues for Livingston and 6 percent for Macon. Both counties receive a similar percentage of revenues from charges for services. Macon receives 10 percent of revenues from other sources compared with 3 percent for Livingston. Interest is a small source of revenue in both counties.
Intergovernmental revenues could be a source of fiscal vulnerability if state government reduces transfers to the local level. It will depend on where the funds originate and how likely a particular source of funds is to be cut. The women's prison in Livingston County may be the reason for the larger share of intergovernmental transfers. A transfer is money that goes directly to the local government; it is not the money that the state government directly spends, such as wages for guards or paying for meal service.
The most noticeable difference in expenditures between the two counties is in fringe benefits. Macon County's fringe benefits make up 16 percent of its general fund budget, while Livingston County's fringe benefits are less than 1 percent. This difference is neither a positive nor a negative factor; it simply suggests that the two counties have different approaches for funding benefits. Livingston allocates a higher percentage of general revenues to both general government and law enforcement.
Livingston County and Macon County General Revenue Receipts and Expenditures and Cash BalanceThe line chart compares trends in total expenditures and receipts between the two counties. The levels of receipts and expenditures are similar (one reason for which the two were selected for comparison). Livingston's receipts and expenditures flatten in the middle of the 1996-2009 period, and expenditures are larger than receipts during this time.
Counties carry cash balances for several reasons: to fund the government for several months because tax revenues are not smooth from one month to the next, to have a fiscal cushion, or to save money for an anticipated one-time expenditure.
Initially Livingston County had roughly twice the cash balance of Macon County. Since 2004, Macon's cash balance has grown rapidly. This could be due to any of several factors, including a change in budget policy by the county. A cash balance that generally declines can be a sign of fiscal stress. The office of the Missouri State Auditor recommends that counties carry cash balances of approximately 30 percent of expenditures.
Livingston County and Macon County Detailed General Revenue ReceiptsThis following discussion compares the county detailed general revenue receipts of the two counties. The two charts allow a comparative trend analysis of two counties' receipts over the 14-year period from 1996 to 2009. The six categories are the same as those used in the pie charts. Depending on the counties being compared, the vertical scales of the two graphs may differ. (For Livingston and Macon counties, the vertical scales are the same.)
The trend graphs and the data table show that Livingston's total receipts increased 54 percent over the period 1996-2009, while Macon's total receipts only increased 28 percent. What stands out most is the difference in property tax payments. Much like in the discussion of Livingston's and Macon's 2009 receipts in the pie charts, property tax revenues are a minor source of general fund revenues for Livingston. Livingston instituted a small property tax in 2001.
Both counties showed consistent growth in their sales tax receipts. Macon's total sales tax receipts were less than Livingston's in all years, but this probably reflects Livingston's overall greater reliance on sales tax receipts rather than property taxes.
Both counties show a spike in intergovernmental transfers in 2000. Macon's spike is larger and may indicate an error or it may be a special circumstance. Since 2004, Macon's intergovernmental transfers have fallen and are now less than half of what they were in 1996 (see the data chart on this page also). Conversely, intergovernmental transfers for Livingston more than doubled.
Macon has maintained a fairly constant level of receipts from charges for services. Livingston maintained a fairly constant level of receipts for charges for services from 1996 to 2007, but these receipts nearly doubled in 2008.
Neither county received a significant portion of its general revenue receipts from interest payments. Finally, it should be noted that "other" receipts rose during the period 1996-2001 for Livingston County before reverting to their 1996 levels from 2002 onward. Macon's "other" receipts remained relatively stable over the period 1996-2009 with annual up- and downswings.
Livingston County and Macon County Detailed General Revenue ExpendituresThe two charts allow a comparative trend analysis of two counties' expenditures over the 14- year period. The eight categories are the same as those used in the pie charts for 2009. The vertical scales on the two graphs differ slightly; the maximum value for Livingston is $2,500,000 and for Macon is $2,000,000. The counties fund some expenditures from special sales taxes, which are not included in the graph.
The two counties have very different expenditure patterns. First, it may be noticed than total expenditures in Macon County increased more than in Livingston. Based on the data chart, Livingston began with larger expenditures and they increased about $400,000. Macon began with lower total expenditures and they increased about $500,000. Remember that inflation and population growth are not taken into account.
General government expenditures increased at a steady rate in Macon. Livingston's general government expenditures decreased in 1997 and did not regain their previous level until 2004. After that they grew more rapidly.
A major difference between the two counties, as shown in the pie charts also, is expenditures for fringe benefits. In 2001, Livingston's expenditures on fringe benefits dropped by more than half.
Macon spends more on health and welfare than does Livingston. Macon shows a spike in spending in 2000 that seems to correspond to the spike in intergovernmental transfers for that year. Livingston has a spike in health and welfare spending in 2001.
To begin it is best to look for both the commonalties and differences between the two counties in the charts. The following charts are included in this sheet:
Livingston County and Macon County Tax Bases: Property Assessed Values and Taxable SalesThe counties began with similar property assessed values. In 2003 Macon's assessed values began to exceed those of Livingston. Livingston began with higher taxable sales than Macon, but both have similar growth.
Livingston County and Macon County per Capita Tax Bases: Property Assessed Values and Taxable SalesWhile in the previous chart the two counties' total tax bases are compared , this chart compares their respective tax bases on a per capita basis. It is possible for the taxable base to increase, but not as rapidly as population, in which case the per capita base would decline. For a similar graph that includes inflation, see the County-to-County Real per Capita sheet.
The two counties have similar per capita property assessments. However, the taxable sales per capita in Livingston County are nearly double those of Macon County.
Livingston County and Macon County Cumulative Growth Rates: General Revenue Property Tax Receipts and Property Assessed ValuesThis chart compares the cumulative growth rates of the property tax assessment base and the associated receipts for both Livingston County and Macon County. Assessed values grew more rapidly in Livingston early in the period, but Livingston's growth slowed down between 2002 and 2005 while Macon began to catch up.
When considering the two counties' receipts, a different trend emerges. Macon's property tax receipts grew faster than the assessments. The jumps in some years most likely indicate a property tax rate increase. The decline in Macon's receipts in 2005 is a bit puzzling. At first glance it may seem that the graph is missing Livingston's property tax receipts. They are the blue line that runs along the horizontal axis. The county's property tax receipts appear this way because at the beginning of the period Livingston did not have a property tax and now has only a minimal property tax. Given the scale of the graph, the growth rate appears as a flat line.
Livingston County and Macon County Cumulative Growth Rates: General Revenue Sales Tax Receipts and Taxable SalesThis chart compares the cumulative trends of the taxable sales base and the associated receipts for Livingston and Macon counties. Taxable sales in Macon have grown more rapidly than in Livingston. Both counties show a decline in taxable sales beginning in 2007. (Because the cumulative growth rate measures growth each year from 1996, a decline in the growth rate indicates a decline in the total.) Macon's growth also is steadier than Livingston's.
The growth of sales tax receipts mirrors the growth of the taxable base for each county. When the two move together, it suggests that tax rates have not increased. The receipts decline sooner in Macon than does the base, suggesting a sales tax decrease or the decision not to renew a sales tax.
This sheet is similar to the County Real per Capita sheet, but allows the comparison of two counties. The graphs in this sheet are as follows:
Livingston County and Macon County PopulationLivingston's population slowly and steadily declined from 1996 to 2009 for a population loss of 3.44 percent. Macon had small population increases for some years and small declines since 2003 for an overall loss of 0.32 percent. Macon may wish to investigate the factors causing population growth early in the period and those causing decline later. Livingston may want to investigate the causes of its declining population.
Livingston County and Macon County Real per Capita IncomeReal per capita incomes have increased in Livingston and Macon counties. In addition, they do not have the volatility shown in Audrain. Real per capita income in Livingston continues to be higher than in Macon, but the gap is narrowing.
Livingston County and Macon County General Revenue Receipts and Expenditures: Real per CapitaFor both counties, the highest real per capita general revenue receipts were in 2000. It should be recalled that both counties had a spike in total receipts that year and the reason bears investigating. Both counties show an increasing trend through 2000 with a decreasing trend for several years after, meaning the purchasing power per capita declined. The years 1996 and 2005 show the low real per capita receipts for Livingston, and 1996 and 2006 show the lows for Macon. Both counties show growth from that recent low, but Livingston drops from 2008 to 2009.
Macon's real per capita expenditures exceed receipts through 1999 and have generally been less than receipts since that time. This is also reflected in its growing cash balances in the County-to-County Budget Trends sheet. Livingston's real per capita expenditures more often exceeded receipts than did Macon's.
Livingston County and Macon County General Revenue Tax Bases: Real per CapitaReal assessed values per capita in Livingston were higher than in Macon until 2007. Both counties have a general downward movement from 2002 to 2007.
Real per capita taxable sales in Livingston are consistently above those of Macon. The gap between the two narrowed for some years but recently widened. Taxable sales fell due to the recession sooner in Macon than Livingston.
Livingston County and Macon County General Revenue Property and Sales Tax Receipts: Real per CapitaIn only two years have real per capita sales tax receipts in Livingston exceeded 1996 and 1997 levels. Macon's real per capita sales tax receipts increased slowly until 2006 and currently are below 1996 levels.
Macon's real per capita property tax receipts show a slowly increasing trend which seems to match the trend in its tax base, suggesting the increase is not mainly due to tax rate increases. Livingston's choice to have a minimal property tax is reflected in the nearly horizontal line at the bottom of the graph.
Livingston County and Macon County Detailed General Revenue Receipts: Real per CapitaMacon's total real per capita general revenue receipts have declined. Real per capita property tax receipts increased while those from sales taxes decreased. In addition real per capita intergovernmental receipts have decline from approximately $13 in 1996 to just over $4 in 2009. Real per capita receipts from charges for services, while increasing at some points are now lower than in 1996.
Livingston's real per capita general revenue receipts are higher now than at the beginning of the period. Real sales tax receipts per capita have declined while intergovernmental and charges for services have increased.
Livingston County and Macon County Detailed General Revenue Expenditures: Real per CapitaLivingston's real per capita expenditures for general government vary over the period, and currently are just above 1996 levels. Macon's general government expenditures show less variability and a downward trend overall. Both counties had their highest real per capita expenditures on law enforcement 2002-2003. A major expenditure difference is fringe benefits. Clearly in 2001 Livingston changed its policy on how it funds fringe benefits.
The workbook is a tool for use by government officials in Missouri third class counties as they assess long-term budget trends and benchmark one county's performance with that of another. The graphs are meant to raise questions, the investigation of which may provide deeper insight into the county budget and the factors that influence it, including the local economy, population change and particular characteristics of the county and its residents. When comparing counties, it is important to recall that despite similarities between any two counties, each has unique needs that vary from year to year. With care in interpreting the data presented here, this workbook can be a useful guide in helping counties achieve their fiscal goals.
In the Excel file "Third Class County Budget Trend Analysis," the fiscal analyses can be found in the six tabbed sheets.
How to use this workbook
The process can be repeated for any of the other trend sheets by clicking on the tab and repeating the process above.
The six Budget Trends charts are:
To print a graph:
NoteIf the chart is distorted or does not fill the paper space properly, then proceed to the following steps.
This process can be repeated by clicking on a different graph and by repeating the process above.
The data in this workbook comes from a several sources. See the Data Sources sheet in the workbook for detailed information on the source of each data item. The general data sources are also cited below.
The data are presented in the following sheets at the end of the workbook:
Substantial portions of the data are unaudited and cannot be guaranteed to be accurate or complete. The data in these sheets are protected to avoid inadvertent data corruption. However, if you suspect there is an error, you can correct the data by following the instructions below.
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Nancy was born November 30, 1958 in Elkton, Maryland. She is a graduate of North East High School, Class of 1977 and is a member of the National Honor Society. Nancy received her Associates Degree in Religious Education from IBCT in 1989. In 1977, she met her husband Timothy J. Stafford in the third pew of her church. In that same church, 3 years later, they were married on June 7, 1980 and shared 32 more wonderful years together. During that time Nancy and Tim were blessed with 2 great sons and a beautiful daughter. Nancy was employed at Ames Department Store, Bluechips Auto Parts Manufacturer and General Foods as a warehouse worker. Nancy was a small business owner for 15 years operating Moriah Daycare. Nancy also worked for 10 years at Bright Horizons Daycare at Bank of America.
Nancy was loved by all who met her. Her warm smile and blue eyes could make any one's day. She loved Jesus and Jesus loved her. Nancy was very active in her church where she held positions as Sunday School Teacher, Administrative Assistant to the Dean of the College, Elder and School Monitor. Nancy was very active with the youth group, including taking children to Christian concerts of which she attended over 150 concerts.
In 2001, Nancy went on her first of 7 cruises to the Caribbean. She visited 32 islands and was able to participate in many activities including jet skiing, para-sailing 1,800 feet high, scuba diving, snorkeling, horseback riding, hydro-foiling, swimming with sting rays and dolphins and hiking. She even climbed the world famous Duns River Falls in Jamaica. This experience so moved her that she decorated her house in resort style motif, with seven palm trees outside and twelve inside the house as well as many tropical plants.
Nancy enjoyed being with her family, friends and co-workers. She loved being a mom to Jamie, Farrah and Seth and Nana to Shaun, Skylar, Hailey, Jase, Alorrah and Kylie. Being in child care most of her career, she developed a special bond with the children and parents that she cared for. Nancy was always close to her parents and their spouses. She cherished her brothers and sisters along with her aunts, uncles and cousins and her children's spouses.
Nancy is survived by her husband Timothy J. Stafford of Middletown, Delaware; son, Jamie Stafford and his wife Tanya of Felton, Delaware; daughter, Farrah and her husband James Blevins of Middletown, Delaware; and son, Seth Stafford and his wife Katie of Middletown, Delaware. She is also survived by six grandchildren: Skylar and Kylie Stafford of Felton, Delaware; Shaun, Hailey, Jase and Alorrah Blevins of Middletown, Delaware. Nancy is also survived by siblings Laura Cosper and her husband Wayne of New Haven, Indiana; Henry Cook and his wife Kathy of North East, Maryland; Jacob Cook and his wife Tammy of St. Pauls, Virginia; Ted Dotson of Nottingham, Pennsylvania; Raymond Dotson of Romney, West Virginia; Gail Cross of Patrick, South Carolina; and Cindy Payne of Middletown, Ohio.
Page 2 of 2 - She was preceded in death by her sisters Pearl Virginia Cook, Alice Faye Cook and Patricia Wilson.
A memorial service will be held Saturday, January 5, 2013, at 1:00 pm at Pleasant Hill Worship Center (Spirit and Life), 32 Hilltop Road, Elkton, Maryland 21921, where she attended church. Food and fellowship will follow the service.
Location, ST | website.com

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Susan F. Cruse
Published: Wednesday, May 1, 2013 at 4:22 p.m.
Last Modified: Wednesday, May 1, 2013 at 4:22 p.m.
GRANITE FALLS | Susan Franks Cruse, 48, of Granite Falls, went home to be with her Lord Jesus on Monday, April 29, 2013.
A celebration of life service will be at noon Saturday at Catawba Funerals & Cremations by Pastor Jackie Franks and her father, Pastor Roy Franks.
The family will receive friends prior to the service from 10 a.m. to noon at the funeral home.
She was born Jan. 18, 1965, in Davidson County to Roy and Sue Franks. Even though she moved away from Lexington, she never moved her membership from Victory Baptist Church. There she played bass guitar and worked with young people. She was an avid Minnesota Vikings fan. Susie's greatest joys were her children and grandchildren. She worked for the United States Postal Service in Hickory as a postal carrier; there she was admired by her coworkers and her customers for her dedicated service.
She was preceded in death by a son, John Mark Williams.
Survivors include her husband, Billy Cruse of Catawba; children Mandi Chapman and husband Aaron of Hudson and Lt. Brandon Williams and wife Katie of Fort Hood, Texas; parents Roy and Sue Franks of Lexington; brother Jimmy Franks and wife Amy of Lexington; niece Emily Adkins and husband Jesse of Lexington; nephew Josh Franks of Boston; grandchildren Bailee Chapman, Kenzlee Chapman, Brayden Chapman, Maddox Williams, Benton Williams, Mason Heard, Hannah Heard and Trinity Vega; and stepdaughters Michelle Heard and husband Ryan and Jessica Vega and husband Josh, all of Rockwell.
Online condolences may be left at www.catawbamemorialpark.com.
Reader comments posted to this article may be published in our print edition. All rights reserved. This copyrighted material may not be re-published without permission. Links are encouraged.


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Project on African American and Latino Ballroom Subculture Wins CDS/Honickman First Book Prize
Gerard H. Gaskin's photography series on the African American and Latino house and ballroom subculture of urban, gay pageants has received the Center for Documentary Studies/Honickman First Book Prize.
The prize carries a $3,000 grant, and an opportunity to publish a book of the work and exhibit it online and at the Center for Documentary Studies at Duke University. The images also go into the permanent collection at Duke's Archive of Documentary Arts.
Judged by curator, historian and photographer Deborah Willis, the 2013 prize is the sixth biennial award given by Duke Center For Documentary Studies and the Honickman Foundation of Philadelphia.
According to Gaskin' statement, "The balls are a celebration of black and Latino urban gay life and were born in Harlem out of a need for black and Latino gays to have a safe space to express themselves. Balls are constructed like beauty and talent pageants. The participants work to redefine and critique gender and sexual identity through an extravagant fashion masquerade."
Though the balls originated in Harlem, Gaskin noted, the culture has grown and spread. He made his images in New York, Philadelphia and Washington, D.C. "My images try to show a personal and intimate beauty, pride, dignity, courage, and grace that have been painfully challenged by mainstream society," he says.
"Gaskin's work looks at the notion of transformation as he turns his lens on what it means to be 'desired,' and at the same time, what it feels like to be alienated," Willis said in a statement. "His photographs are as exciting to look at as they are a means for imagining the lived experiences of the communities he has documented."
The prize is open to American and Canadian photographers of any age who have never published a book-length work. For more about the prize visit: firstbookprizephoto.com.
Tags: CDS/Honickman First Book Prize, Center for Documentary Studies at Duke University, Deborah Willis, Gerard H. Gaskin, Honickman Foundation


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Gardening Articles: Edibles :: Herbs
Gardeners: Start Your Seeds!
by Bruce Butterfield
The Director of Research here at the National Gardening Association, Bruce Butterfield is widely known for his understanding of gardeners and the gardening world. But few outside this building know of his passion for starting seeds. For 10 weeks every spring, at a cost of $50 for seed, soil and pots, plus $70 for electricity, he starts more than 500 plants. Why? As Bruce notes, "It's pretty magical to have hundreds of seedlings pop up while it's still lousy outside. Besides," he adds, "it makes me a better gardener because I'm in touch with the entire process."
1. Sow the Seeds
I use 2-deep plastic flats with multiple water holes in the bottom and fill them with a dry soilless growing mix, firming it down until it is 1/2 from the top of the flat.
Sow seeds in furrows three times as deep as the seed's diameter. If seeds need light to germinate, cover them very lightly if at all.
Space small seeds 1/8, medium seeds 1/2 and large seeds an inch apart. Space rows 1-1/2 to 2 inches apart to allow seedlings room to grow their first true leaves before transplanting. Label each row with the name of the plant and variety, and the date of sowing.
2. Keep Flats Moist and Warm
I set planted flats in a waterproof tray filled with 1/2- to 3/4-inch of water. Because the watering is done from the bottom of the flat, seeds don't get washed out or disturbed. The trays also provide a water reservoir that can help keep your growing medium moist but not soggy. Tepid (65° to 70°F) water is best. Never allow the soil to dry out completely.
To maintain humidity during germination, I place the flat in a plastic bag, cover it with plastic food wrap or use a plastic humidity cover. I don't seal the flat completely, as mold may form if air can't circulate.
Seed flats need bottom heat of 75° to 85°F. I place my flats on top of the fluorescent light fixtures, but you could also put them on top of a refrigerator or near another heat source, such as a wood stove or radiator. Or use one of the bottom heat mats made for this purpose.
3. Provide Light
Once seeds germinate, they need light. I use fluorescent bulbs that are specifically designed to provide plants with as much of the solar spectrum as possible. Each of my fixtures holds four fluorescent bulbs. I also tape pieces of reflective Mylar ("space blanket") to the fixtures' sides to concentrate light on the plants.
I adjust the height of the fluorescent lights so they are nearly touching the sprouted seedlings, and I use a timer to turn the lights on for 16 hours and off for eight hours each day.
Seedlings need less heat than germinating seeds. Most seedlings will grow best at temperatures of 60? to 70?F during the day and night temperatures that are 10 degrees cooler.


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The Petpatch
Published: Wednesday, October 10, 2012 at 12:30 a.m.
Last Modified: Tuesday, October 9, 2012 at 10:07 a.m.
Reader comments posted to this article may be published in our print edition. All rights reserved. This copyrighted material may not be re-published without permission. Links are encouraged.
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In 2012, The U.S. Department of Veterans Affairs (VA) has selected the UAA Anchorage campus as one of only 11 universities in the U.S. to participate in the nationally recognized VETSuccess on Campus program. For more information on VETSuccess on Campus, go to the UAA Military & Veteran Community Resources website:http://www.uaa.alaska.edu/veterans/ .
UAA's VA School Certifying Officials are dedicated to providing the highest quality and comprehensive financial support to student veterans and their families using VA educational benefits. Our goal is to support access to funds that will increase the admissions, retention and graduation rates of veterans.
**Late fees will not be reversed for certification requests submitted after the payment deadline**
Questions regarding your benefits?
Here is a great resource to help understand the different types of VA educational benefits.
You can also contact UAA's own VetSucess Center:
Using Post 9-11/ Chapter 33 benefits: Certification and Federal Aid Disbursement Process Reminders
For Chapter 33 recipients, UAA submits two certifications to the VA each term. An initial certification is submitted to notify the VA of term dates and credit hours to kick start your BAH and book stipend benefits and a final certification is submitted after the add/drop deadline to report tuition and fee amounts for certified courses. This is to avoid large overpayments or underpayments made to UAA if changes to students' schedules are done during add/drop period.
VA Workstudy Opportunity Available in the Student Financial Assistance Office
Anyone interested in working as a VA Work Study, please submit a cover letter and resume to the UAA Office of Veteran Financial Assistance. You may fax it to 907.786.6122, email it to us at email@example.com or drop off a hard copy at the University Center. These positions are very flexible with your course schedule and a great opportunity to help fellow veterans receive their benefits. To be eligible you must be attending at least at ¾ time and currently using VA education benefits.
Vocational Rehabilitation and Employment (VR&E)
Terry Jackson is UAA's VetSuccess on Campus Counselor and is currently the case manager for all students in the VR&E program. Terry is located on campus in the Student Union. To schedule an appointment with Terry, call (907) 786-1299 or email firstname.lastname@example.com .


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Diseases of the Eye That Cause...
Widespread Adoption of Biomarkers Has Been...
Scientific Misconduct Is Jeopardizing the Quality...
Peptide Drugs Are Not Only Diverse...
New research suggests that genes linked to autism and schizophrenia are only switched on during the early stages of brain development, according to a study in mice led by researchers at the University of Oxford. The scientists say their new findings add to the evidence that autism and schizophrenia are neurodevelopmental disorders, meaning that they originate during early brain development.
The researchers studied gene expression in the brains of mice throughout their development, from 15-day old embryos to adults. They focused on cells in the subplate, a region of the brain where the first neurons develop.
"The subplate provides the scaffolding required for a brain to grow, so is important to consider when studying brain development," says professor Zoltán Molnár, M.D., D.Phil., senior author of the paper. "Looking at the pyramids in Egypt today doesn't tell us how they were actually built. Studying adult brains is like looking at the pyramids today, but by studying the developing brains we are able to see the transient scaffolding that has been used to construct it."
The study shows that certain genes linked to autism and schizophrenia are only active in the subplate during specific stages of development. "The majority of the autism susceptibility genes are only expressed in the subplate of the developing mouse brain," explains Anna Hoerder-Suabedissen, Ph.D., who led the study at the University of Oxford. "Many can only be found at certain stages of development, making them difficult to identify at later stages using previous techniques."
The team was able to map gene activity in full detail using new methods that allowed them to dissect and profile gene expression from small numbers of cells. This also enabled them to identify the different populations of subplate neurons more accurately.
"I am excited to see tangible genetic links supporting, even indirectly, the idea of a possible role of the transient embryonic subplate zone in the origin of disorders such as autism and schizophrenia," says Professor Pasko Rakic, M.D., Ph.D., of Yale University, one of the first to discover subplate neurons. "If this is possible to show in mice, where the subplate is relatively small, it is likely to be even more pronounced in humans, where it is much more evolved.
"The study from Professor Molnár's group at Oxford may be the first step toward finding more such links in the future and opens the possibility of directly examining the roles of genetic variation and exposure to various environmental factors in animal models."
The research is published today in Proceedings of the National Academy of Sciences in a paper titled "Expression profiling of mouse subplate reveals a dynamic gene network and disease association with autism and schizophrenia". The study is a collaboration between researchers from the University of Oxford, King's College London, and Imperial College London, and was funded by the Medical Research Council and the Wellcome Trust.
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This is the moment you've been waiting for! Here's.... pictures of people from my school!
This is the infamous Kelly.
Our super-sexy math and science teacher, Drew
Michelle, one of the few girls I feel warmly about
The drawing I did in class of the "Kelly Fly"
Dessa, another girl I think is pretty cool
Jane giving me a look of surprise (she's another cool girl)


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Straight out of Slovenia, Borka brings us an intoxicating EP filled with soulful electro-hop to keep your wheels turning and turning. What Sticks is an synthesis of old school and contemporary samples rebirthed in a way that is entirely new.
Take a listen to the entire project below and enjoy yourself!


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Men's Swimming/Diving Begins Sprint Towards Ivies With Split At H-Y-P Meet
A 1-2-3 finish in the 100 back and several strong swims were weekend highlights for the Princeton men's swimming and diving team, which split its annual H-Y-P weekend in New Haven, Conn. The five-time reigning Ivy League champion defeated the host Bulldogs, but it fell to Harvard.
Losing a regular season dual meet to the Crimson shouldn't faze the Tigers, though. Last year, Harvard defeated Princeton 200-153 during the regular season, but the Tigers walked away from the Ivy League Championships with a 68-point victory over the Crimson.
Harvard scored a 213-140 win over Princeton, while the Tigers earned a 194-159 win over Yale.
While conference meets require ultimate depth, a strength of this complete Princeton squad, dual meets can often be determined by individual wins. The Tigers had only one outright victory in the two-day, 19-event meet, and that came from sophomore En-Wei Hu-Van Wright, who won the 100 back with a B-cut time of 48.21. Junior Michael Strand, the reigning Ivy League champion in the event, placed second in 48.51, while junior Connor Maher, the reigning Ivy champ in the 200, finished third in 48.53.
Maher helped kick off the meet by leading off the second-place 200 free relay team. He joined junior Harrison Wagner, freshman Julian Mackrel and sophomore Jeremy Wong to finish in 1.19.86, less than a second off the winning time from Harvard.
Freshman Nathan Makarewicz was Princeton's top finisher in both diving events. On Friday, he finished third in the 3-meter event with 320.00 points; the next day, he took fourth in the 1-meter event with 283.55 points.
Senior Mark O'Connell was just behind Makarewicz in both events. He took fourth in the 3-meter event with 313.05 points, and he took fifth in the 1-meter event with 268.20 points.
Junior Connor Jager had a terrific swim in the 200 free, finishing third overall with a B-cut time of 1:37.48. Sophomore Byron Sanborn, an NCAA qualifier in the breast events last year, also posted a B-cut while finishing second in the 100 (54.99).
"I was thrilled with my swims," said Jager, who had multiple B-cuts over the weekend. "Going into the meet, I really didn't know what to expect, but I fed off the energy of my teammates and alumni, and I was really happy with the result. I was shocked by my time in the 200 back - the intense and competitive atmosphere of HYP always seems to produce close races and fast times, and I am excited that I was able to contribute to the team."
Junior Oliver Bennett also had a second-place B-cut performance, as he finished the 200 fly in 1:47.16.
Wagner (20.27) and Wong (20.47) went 3-4 in the 50 free, and sophomore Teo D'Alessandro ignited a 2-3-4 finish in the 200 IM. The Princeton record-holder in both IM events, D'Alessandro placed second in the 200 in 1:48.16. Hu-Van Wright (1:48.61) and Sanborn (1:48.73) followed closely, and all three ended with B-cut times.
Princeton sophomore Zach Ridout finished the mile in 15:19.81, a B-cut time that was fourth-best overall, and the quartet of Hu-Van Wright, Sanborn, Strand and Wong ended Friday with a second-place finish in the 400 medley relay (3:14.22).
Strand, sophomore Marco Bove, Maher and Wagner opened Saturday with a second-place finish in the 200 medley relay (1:28.65), while D'Alessandro followed with a second-place finish in the 400 IM (3:54.91).
Wong took third in the 100 free (44.62), while Maher (1:44.10), Hu-Van Wright (1:44.86) and Jager (1:45.13) went 3-4-5 in the 200 back.
Sophomore Brooks Powell took third in 100 fly in 49.13, while junior David Paulk was ninth in the 500 (4:29.59). Sanborn ended the individual swim events with a second-place finish in the 200 breast (1:57.97), while the quartet of Hu-Van Wright, Maher, D'Alessandro and Wong finished second in the 400 free relay in 2:57.13.
"As a team, the goal coming into the meet was to win against both Harvard and Yale," Jager said. "Although we couldn't come away with a win against Harvard, there were a lot of bright spots throughout the weekend that bode well for the rest of the championship season. We will certainly take what we can from our loss, and our win over a very impressive performance by Yale, to heighten our focus for our upcoming meets.
"Under the guidance and experience of Rob and Mitch, we will spend the next few weeks working to put ourselves into a position to compete for the Ivy championship," he added.
Princeton is now 5-2 overall, 5-1 in the Ivy League, and will return to DeNunzio Pool for a final time this season when it hosts Columbia Friday night at 6 pm. That meet will serve as Senior Day for the Class of 2014, which will try to go out as the third-straight class to win Ivy League championships in each of its four years.


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Hand-picked favorites from our sponsored team of professional athletes.
Plan your next great escape to the mountains while bundled up in this comfy full-zip hooded sweatshirt featuring a large screen-printed logo. This low-maintenance hoodie is finished with athletic-style ribbed cuffs and hem for a relaxed fit that stays put without digging in.


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Brazilian steakhouse receives makeover, new name
Published: Tuesday, May 7, 2013 at 11:35 a.m.
Last Modified: Tuesday, May 7, 2013 at 11:35 a.m.
Beach bound diners travelling down Wrightsville Ave. may notice some new signage this week as the former Espetus Brazilian Steakhouse transforms into RaGaB Brazilian & International Cuisine.
RaGaB Brazilian & International Cuisine is located at 7110 Wrightsville Ave., and reservations can be made at (910) 509-1988.
It is expected to reopen Wednesday, May 8.
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Manager Daniel Aiena said that the new name is only the tip of the iceberg, and while staffing and ownership by Fernando and Pollyana Almeida hasn't changed, the restaurant is taking a different approach in hopes of drawing a wider range of customers.
Previously, the eatery only offered an intense and meat heavy churrascaria service complete with a buffet of gourmet specialties for a fixed price of $30. The new venture will continue to present the table-side carving of spit-roasted meats Espetus was known for, but at a reduced rate of $19.95. "Thirty dollars, that's a hard stone for people to step over these days, and we're trying to expand," said Aiena.
The most significant overhaul, however, will find Fernando putting his classical training to good use in the kitchen as they begin offering a complete menu of traditional restaurant plates. Dishes will range from a full rack of lamb in a crème de cassis sauce to Mexican fajitas and quesodillas. Look for Beef Wellington as a regular fixture, a classic that's so old school it's come back around to popularity.
The move allows the restaurant to offer a much wider price range, and reasonable portions for folks who aren't seeking the belly-busting experience. "You don't have to come and be locked into a churrascaria," Aiena said, adding that lunch hours will also be restored in the makeover. "We're going to have a gourmet salad bar for 5.99."
RaGaB Brazilian & International Cuisine is located at 7110 Wrightsville Ave., and reservations can be made at (910) 509-1988. Aiena said they expect to reopen Wednesday May 8.
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Spring is sneaking up on Salt Lake City, and our city is shedding its winter exterior in favor of a shiny new landscape of lush lawns and blooming daffodils. If you're feeling the spring rejuvenation vibe, Zen Living Yoga has multiple offers to help you detox and shape-up this spring.
Need to shake out of hibernation? Start with the Detox Yoga Flow workshop in which local yoga instructor and life coach Demi Langford will guide participants through two hours of detoxifying yoga. This workshop promises to cleanse your body of deep-seated toxins through "sequences that are specially designed to help your body's natural elimination processes so you'll feel energized and cleansed," says Langford.
Here is Langford's video on the workshop.
Need a kick-start to incorporate yoga into your daily life?
After the workshop, Zen Living Yoga will start their 40-Day Yoga Transformation Challenge. Participants in the Challenge will receive weekly support and coaching from Demi Langford, as well as a 40-day unlimited yoga pass to Zen Living Yoga. With classes held every hour, on the hour all week from early morning to late evening, Zen Living's convenient schedule makes committing to practicing yoga a breeze, even for those with busy lifestyles.
"When we are willing to commit to the practice our whole world changes," says Langford. "It starts with the physical body which affects our health and our mood, which influences how we relate to the world around us, to our relationships with other people, to money, to the planet, and ultimately our relationship with ourselves."
Still uncertain whether yoga is right for you?
Zen Living Yoga is also featuring a free open house on Monday, April 2, 2012. This open house provides those interested but unsure to experience a variety of yoga at no cost.
The Detox Yoga Flow workshop will run April 15, from 2–4 p.m. at Zen Living Yoga. Space is limited to 20 participants, so register in advance for $20 or pay $25 the day of.
The 40-Day Transformation Challenge begins April 24. Meetings will be Tuesdays, from 7:30-8:30 p.m., at Zen Living Yoga and cost $195 (all inclusive).
Register for either the workshop or the Challenge in person at Zen Living Yoga, located at 2012 S. Windsor Street, or by calling 801-467-6909. For additional information about either class, please visit zenlivingyoga.com and click on the "events" icon.


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2013 was the year of the roadtrip for the Urban Camper. Starting in March and ending in September, the Urban Camper combined trips from Texas to Wisconsin and places in between to make it a memorable year.
Jim Toun Gordon has been traveling the world all of his life. In 2007 he initiated the Urban Camper group to chronicle his travels throughout his home state of Texas. The purpose of the group was to hone his skills as an organized traveler while learning the history that each town or area provides. The initial plan was to camp prior to exploring the area of his choice. Thus Jim has expanded his travels to include at least one major vacation per year. Jim Toun Gordon was born in Udonthani, Thailand, but grew up in Brazoria, Texas from the time he was 6 months until he was 17. After a stint attending Southwest Texas State University in San Marcos, Texas he moved to Branson, Missouri where he honed his photography skills. He currently resides in Houston, Texas where he works as a photographer.
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Introducing: The London Peasant Top/Dress for Women!
My daughter Paige is modeling this for me.
This one is done in "Isabella" in the Coral colorway.
It features the Paneled Skirt and Bell Sleeve options. Looks great with boots, and can be made as a top as well.
Women sizes 2-18 are included in this pattern.
Next up is the Hot Pink colorway:
The only difference is this one has the 3/4 length Sleeve option.
As yet I haven't made one up in the blue colorway...that is next, and in the tiered version:)
Now for the Metro Bag!
You will love this bag! It has everything you need...lots of interior pockets, and an exterior cell phone pocket too. The little feet on the bottom keep your bag off the ground, and the whole thing wraps up fashionably in a great exterior flap closure.
Now for the Cambridge Cargo Bag! This was a major accomplishment...it took me about 4 months to get it all down on paper. It's a super roomy messenger-type bag, with tons of space, pockets galore, and that great slouchy cargo look.
Remember there will be hardware kits available with all the pieces you will need to create either of these bags! It's one-stop shopping at its best!
So...that's it for now! I have other things in the works, but this is good for starters!
I hope you have enjoyed my little preview! I will be posting these for pre-sale shortly, so keep your eyes peeled and save one for yourself!
Happy Fall!
Tuesday, October 5, 2010
New Stuff!!
Introducing: The London Peasant Top/Dress for Women!
Posted by Lila Tueller at 9:00 PM
23 comments:
- Jandi said...
I have to have them ALL! They look fantastic in your new line! I can't wait to get my hands on some.
- October 5, 2010 at 9:59 PM
- Quilting in My Pyjamas said...
Completely loving the metro bag. I;m thinking of making a lap top bag for Miss P for Christmas and this could be just the ticket.
Please tell me the top/dress will come in a pattern that will be able to accomodate the generously upperly proportioned of us. Pretty please!
- October 6, 2010 at 1:21 AM
- Lila Tueller said...
The pattern comes in sizes 2-18 so you can adjust the upper portion to fit your "generous-ness"!
- October 6, 2010 at 6:33 AM
- Sarah said...
SOOOOOOOOOOOO cute!!! I am in love with the dress!!!
- October 6, 2010 at 6:40 AM
- Melissa Stramel said...
Hi Lila! Love this dress! I looked everywhere for a similar pattern last spring before modifying your peasant top. This is really nice.
- October 6, 2010 at 7:13 AM
- Barb Elder said...
LOVE LOVE LOVE the dress pattern. I must have it. I will be calling you!!!
- October 6, 2010 at 7:32 AM
- Sherri said...
LOVE the dress pattern and the Metro bag...must make both!
- October 6, 2010 at 7:58 AM
- Our Busy Little Bunch said...
- October 6, 2010 at 8:33 AM
- DianeY said...
Love them all-you have outdone yourself!
- October 6, 2010 at 9:56 AM
- Jenean said...
Love, love, love the dress!!
- October 6, 2010 at 9:58 AM
So does this all become available for purchase after Market? I love the new fabric and patterns...you are amazing!
- October 6, 2010 at 10:10 AM
- adamnrache said...
So, So, So Cute!!!! Your patterns and fabrics are the main reason I've started sewing. :) Is the white shirt in the metro bag pic your peasant blouse? I Love the fabric and the trim.
- October 6, 2010 at 11:26 AM
- Cindy Sews said...
I love the dresses and the bags. Where will you be selling them? Do you have an online store now?
- October 6, 2010 at 12:56 PM
- an encourager said...
First, beautiful daughter. Very nice of her to be your model! Second, the cargo bag would be perfect for toting stuff on flights.
- October 6, 2010 at 2:22 PM
- Mary on Lake Pulaski said...
Lila - these are three of your best! I really like all of them and can't wait to make them.
- October 6, 2010 at 7:41 PM
- Lila Tueller said...
These are sewing patterns that will for sale in the Pink Fig shop, along with all of my other patterns. I don't currently sell the finished items.
I will be showing them for pre-sale shortly, listed along my right sidebar with the other patterns.
- October 8, 2010 at 1:30 AM
- Lila Tueller said...
Oh...and thanks for all the kind compliments, everyone!
- October 8, 2010 at 1:31 AM
- Becky Gonce said...
AGGG< how can you do this to me.... I LOVE the dress... now I HAVE to have it and more fabric... my husband is going to make me regret it! HA... sewing is my sanity, so he'll just grin and bear it!
- October 8, 2010 at 10:46 AM
- Shasta said...
Lila...they are beautiful! I am so excited that my very tall 10 yr. old will be able to have that London dress! The bags are gorgeous also. Good job!
- October 8, 2010 at 8:55 PM
- Leaf in the wind said...
Alright! I was hoping you'd do that dress in woman sizes. It's so me :)
- October 9, 2010 at 10:48 PM
Wow! I love these patterns! They are so pretty!
- October 19, 2010 at 7:20 AM
- Lila Tueller said...
Thanks everyone!
- October 22, 2010 at 4:47 PM
- angie said...
That dress is gorgeous and I love the bag too!! Would it be big enough to use as a diaper bag? I'd love to feature this pattern on my baby gifts website!
- November 30, 2010 at 6:44 PM


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One of a kind framed originals will be available. Both measure 18″ x 24″ unframed. Santa Hat Figment ($2100) is oil on canvas and Tink's Christmas ($1600) is in watercolor.


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Even shelving books can be done with style when you use the CrossRoads Book Cart. This 35"H Book Cart features end panels and shelves constructed of 3/4" plywood with maple veneer laminate. Edges are 1.5 mm solid wood banding.
Two swivel and two stationary casters for easy mobility. Bottom shelf is reinforced. Shelves are attached to the end panels using camlock fasteners and solid wood dowels, with the bottom shelf is reinforced with wood cleats screwed into the shelf and end panels.
Partial assembly required.


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Photo provided by Pioneer Theatre
Recently, we ran a story on Pioneer Theatre Company's new artistic director, Karen Azenberg, and A&E writer Dan Nailen just did a review of The Odd Couple at the theater. But we're not done selling Utah's most professional theater company to you yet.
Known for world-class performances, Pioneer Theatre is quintessential if you're going to call yourself a Utahn.
Along with showing favorites like The Producers and 42nd Street, the theater started a new plays initiative in 2008, offering commissions to new playwrights. The theater was also the first in Utah to produce works like August Wilson's Fences and David Hare's The Vertical Hour. Azenberg says the theater easily matches the quality of San Diego's Old Globe and the Arena Stage in Washington, D.C., but we recommend checking it out for yourself.
The Odd Couple shows through April 6, followed by Les Miserables, which shows May 3–June 1. Click here for tickets and more info.
Missed our other posts in the How to be a Utahn series? Here they are:
Go to the St. Patrick's Day Parade
Swim in The Crater at Homestead Resort
Visit a Salt Lake Film Society theater


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ZF-4774: Form's Files doesn't work at all
I've form like this:
$subForm = new Zend_Form;
$subForm->createElement('file', 'mp3')
->setLabel('Plik mp3')
->addFilter('Rename', $options['tmp'] . '/' . md5(microtime(true)))
->addValidator('Count', false, 1) // ensure only 1 file
->setMaxFileSize(10 * 1024 * 1024), // limit to 10M
//->addValidator('FilesSize', true, '10MB')
//->addValidator('Extension', true, 'mp3') // only JPEG, PNG, and GIFs
$subForm->createElement('file', 'kar')
->setLabel('Plik kar')
->addFilter('Rename', $options['tmp'] . '/' . md5(microtime(true)))
->addValidator('Count', false, 1) // ensure only 1 file
//->addValidator('Extension', true, 'kar,mid,midi')
(additionaly: commented validators doesn't work!)
When I send files, I've got ONE, first file and null for second (and it hasn't uploaded). setMutiFile() doesn't work to. To get work above code, should apply my patch. It's get proparly value of "content" in getValue() method from Zend_Form_Element_File class, and save value after receive(). Next time, it uses saved value from protected var.
Patch to repair Zend_Form_Element_File.
Please test against current trunk. Thomas has been making huge strides in fixing bugs and adding feature to the file upload element since the 1.7.0 PR release, and you may find that the issues have already been corrected.
Assigning to Thomas.
I've always use trunk (http://framework.zend.com/svn/framework/…)
Some improvements.
Do the proposed code change the behaviour of the validators ? This would wonder me, because the file validators do not use the elements value.
I don't know. Validators doesn't work without my changes neither (as I wrote in description) - my form always fail if I use validators commented in code above.
So when your code does not change the behaviour, and it works wether with old nor with changed classes, what is the reason of the proposed change ?
Please try r12266 which is the latest release. Some things have been changed. The latest release should also work with your code.
It not repair validators, if validators doesn't use getValue - I think. But example code above doesn't work with version #12265 from trunk. It returns filename and move to selected directory, only first file. In second (and probably next), I haven't any value (null) nor file moved. My proposed change fix this.
As I wrote:
Please try r12266 which is the latest release. Your change does not work with latest release, but this release should fix your problem. ;-)
Now I have two nulls in $form->getValues() (mp3 & kar) and none uploaded files.
In Zend/Form/Element/File.php, after line 588# $content = $this->getTransferAdapter()->getFileInfo($this->getName()); add: 589# $content = reset($content); It should fix.
Sorry, but we are no try-n-error community. ;-)
First you propose to delete the array handling, now you propose to readd it. Do you really know what you want ?
I will readd the old behaviour which, related to your patch, did not work, but must be implemented reading your last comment.
Ok, please use r12267. I readded multifile handling for getValue().
Uh, sorry. I thought my fix worked ok... And I think it now too :P Maybe it's because my english is poor... Anyway
You have:
wich receive all table, with all sent files. And you got first element from it. If I uploaded many files, it broke "getValue" (and upload too).
A suggested:
Now you get table with one element, contains only uploaded file which actualy you want. But! It's still table! So next line:
is always false!
Now, you must get first (and single) element from table:
And, it's as I provided in fix:
- $content = current($this->getTransferAdapter()->getFileInfo());
+ $content = $this->getTransferAdapter()->getFileInfo($this->getName());
+ $content = reset($content);
... Now you understand?
No you're completly wrong.
The code reads:
$content = current($this->getTransferAdapter()->getFileInfo($this->getName()));
And this does the same as your 2 last lines... it returns all elements with the actual element's name (can be multiple when using multifile.
And then uses the current one. As we only test if there is any content it does not matter if we have the first or the second one. This does only test if the $_FILES array has been properly initialised or not.
As I said:
PLEASE TRY OUT r12267. The code you gave is from r12265.
Now, after you add "$this->getName()" in param of getFileInfo it works. Thank you.
PS I know, that was r12265, I tried to explain you, where I see error. Nevermind. EOT. You could close it, I think. Thank you.
Fixed with r12267
Changing issues in preparation for the 1.7.0 release.


text: In 1997 Cyrus Highsmith graduated with honors from Rhode Island School of Design and joined the Font Bureau. As Senior Designer, he concentrates on development of new type series. A faculty member at RISD, he teaches typography in the department of Graphic Design. He lectures and gives workshops across the United States, Mexico and Europe.


text: Christmas Parties Cupcake & Baking Parties Christmas Party Ideas: A Sweet Christmas Candyland Desserts Table!! Thursday, November 11, 2010C Riches Christmas Candyland Desserts Table: Party Inspiration and Printables For this Christmas Party, I collaborated with some amazing vendors and party-industry professionals and the result is a total labor of LOVE! The idea for the party theme was to incorporate designs and party icons that would suit a winter Birthday party OR Christmas Party, so Christmas Candyland seemed very appropriate! The party design icons include: Candy Canes, sweet Gingerbread Men and cute little Rockin' Robins… I just had to add a birdie in there. Christmas Candyland Desserts Table: Party Decorations, Crafts and DIY Styling Using a fabric backdrop helped to make the individual table elements stand out more. I bought mine at a local fabric shop, which is quite cost effective! The white Christmas trees are simply polystyrene cones that I sprayed with glue and rolled in fake, glittery snow. They were propped up on a couple of silver candlesticks and added nice height to the table. The gingerbread garland hanging on the front of table was made by hot gluing the cut-out icons from the collection to some red gingham ribbon – it helped to "wrap up" the décor and bring all the design elements together like a bow on a gift! The cupcake stand centerpiece was entirely crafted from cake boards and empty baby cereal tins, covered with backing paper from the Christmas Candyland collection. I hot glued red ribbon around the rim of each cake board to finish the look. The little white house used on the top of the cupcake stand is actually a happy accident, as I was planning on baking my own gingerbread house but ran out of time, and had to make do with a store-bought metal one, which I decorated with little wooden figurines and candy shaped buttons from the "dollar" store using hot glue. Christmas Candyland Desserts Table: Party Favors and Gifts Favors included little take-away candy bags with gingerbread cookies and other sweet treats and goodies from the table. The bags were decorated with the favor labels from the printable collection. Christmas Candyland Desserts Table: Party Deserts, Cucpakes and Sweet Treats The cupcakes were homemade and decorated with coconut butter-cream and sprinkles of dessicated coconut to emulate snow! Candy canes added touch of sweetness to dinky little glass bottles filled with candy-cane milkshake. The flags help to differentiate between guest's drinks!" Christmas Candyland Desserts Table: Party Credits Party Printable Design and Styling: Bird's Party Decorated Gingerbread Cookies: Allyson Jane Designer Desserts Designer Chocolate Covered Oreos: Sweeties by Kim Xmas Fondant Edible Toppers: Cakes and Kids Photography: Bird Click to see more Christmas Candyland Holidays party ideas, party decor and party printables on this theme! C Riches Cristina Riches aka Bird, is the founder of BirdsParty.com. She's also a creative mom of two, published author, graphic designer, magazine editor and unconditional party lover. Her party ideas have been featured on numerous publications such as Forbes.com, CNN Entertainment, Parenting Magazine and MarthaStewart.com; and she's a regular party contributor to PBS Parents, Yum Food for Kids Magazine, Créative Magazine and HGTV. You Might Also Like 0 comments Thanks for stopping by!! Would love to hear what you thought about this post! :)


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Carl L. Garrett
Position: RB
Height: 5-11 Weight: 210 lbs.
Born: August 31, 1947 in Denton, TX
High School: Fred Moore
College: New Mex. Highlands
Drafted by the Boston Patriots in the 3rd round (58th overall) of the 1969 NFL Draft.
Weighted Career AV (100-95-...): 49 (1537th overall since 1950)
1-time Pro Bowler (fine print)