Hills-Beaver Creek students, coaches and opposing teams are enjoying the new locker room facilities at the high school. By Jolene FarleyHills-Beaver Creek school officials are withholding final payment to the architect for construction of the locker rooms at the high school."They have been paid up in full to this point, we need to make sure we get done what we need to get done," Superintendent Dave Deragisch said. With new construction, a few kinks are expected, according to Deragisch. When students began using the new locker rooms Dec. 1, 2003, there were many issues to resolve.The shower floor in the visitor’s locker room had to be replaced because the water flowed into the locker rooms instead draining. There were visible lines where the paint that was sprayed on the ceilings overlapped. Adjustments were needed on the heat and ventilation systems. "A lot of these things were expected and it’s pretty normal to have some problems when you build a project like this," he said. "Everything has been taken care of, the companies that needed to take care of the problems have been very responsible," Deragisch said.The only issue remaining is low water pressure in the showers, according to Deragisch. Water pressure for the new facility is better than in the old locker rooms but not as strong as it should be.The original showerheads were replaced with new showerheads that spread the water spray out. That helped, but it hasn’t entirely corrected the problem. Deragisch has told architects a pressure pump should be installed for the locker rooms and the district won’t pay for it. The architects were informed before the project began that the school had water pressure issues. The engineer, mechanical engineer and architect for the project are negotiating among themselves to decide who will pay for the additional work.Contractors won’t install the pressure pump until school is out for the summer because the water needs to be shut off.Even with low water pressure, students and coaches are excited about the new locker rooms, according to Deragisch."The kids from Hills-Beaver Creek and the opposing teams have really enjoyed the facility," he said.

By Jolene FarleyLocal government entities are reworking current accounting practices to reflect a change in how they’re required to report assets.The new accounting standards, called GASB 34 (pronounced gasbee), require state and local governments to begin reporting the value of infrastructure assets in their annual reports. GASB stands for General Accounting Standards Board, a nonprofit entity responsible for establishing accounting standards for state and local governments.For example, infrastructure assets would include such items as buildings, roads, bridges, water and sewer facilities and dams.State and local government agencies currently use the cash accounting methods to report infrastructure assets. With cash accounting, the capital or dollar cost of an infrastructure investment appears in the annual financial report during the year the cost of construction is incurred. The value of existing physical assets does not appear on financial reports after that point. So, in effect, the value of all physical assets is off the books even though the assets continue to have value long after construction costs are incurred. The new reporting standards more accurately reflect the value of each agency’s existing capital assets and brings public agencies in line with accounting norms in the private sector where accrual accounting methods are most often the standard.Accrual accounting methods spread the cost, or loss in value of an asset, out over the asset’s useful lifetime rather than account for in its first year. The intended effect of the change is to make the overall financial condition of state and local governments more easily understood by the public, investors, creditors and the agencies themselves.Complicated mandateRock County was required by the Minnesota State Auditors to comply with GASB 34 by 2003. "It has been called the most important single change in the history of accounting and financial reporting for state and local government," Rock County Auditor/Treasurer Gloria Rolfs said. "This will involve many changes.""The requirements of GASB 34 are effective in three phases based on a government’s annual revenues," she said.Rock County was further along in the process than some counties, cities and schools. The county had values for its assets and didn’t need to have them appraised, according to Rolfs."It’s just that now the infrastructures must be included to show depreciation," Rolfs said. To include the depreciation in the financial statement, accounting software had to be changed.Rock County is about three-quarters of the way through the process even though it is 2004, according to Rolfs. County officials frequently meet with computer programmers writing the new accounting programs. "We have a manual inches thick that is GASB 34 compliant," Rolfs said. "It’s just something that can’t be done overnight. It’s something that must be done in stages."Assigning a valueThe Hills-Beaver Creek School district is just starting the process of complying with GASB 34.Determining the value of all assets currently not listed on the financial statements is a big project, according to Hills-Beaver Creek Superintendent Dave Deragisch. "Initially it will be a lot of work," he said. An appraisal company has been hired by the district and will begin in March to appraise items valued at $1,000 or more.Hills-Beaver Creek is one of the last school districts in the state to go through the process. Since the district had less than $10 million in annual revenue, it had until June 15 of this year to comply. Deragisch wonders how some assets will be appraised. For instance, what value will be assigned to the 85-year-old high school? He has discussed raising the $1,000 valuation threshold with the school board. There are pros and cons to keeping the amount set at $1,000. Using a low threshold would provide a more precise accounting of all assets, but it would be more work to appraise and keep track of depreciation on the items. "We have a lot of pieces of equipment and items in our building that are valued at $1,000 or more," Deragisch said. After the assets are appraised, following GASB 34 guidelines won’t be as much work. "After the first year everything is much easier, you just add those things that you have purchased from that year," he said.Deragisch is concerned about informing the public how the changes will affect end of the year audit reports. The public isn’t used to seeing a bottom line with depreciation subtracted. "If we don’t have a major project or major purchases at Hills-Beaver Creek, the depreciation of our assets could have a negative impact on the bottom line of our audit," he said. He has asked state officials if the state would be required to step in to oversee a district with a negative balance on an audit report. No one has answered his question yet. "It is a question that I have and I think it’s a question that the board members have," he said.

Hills-Beaver Creek High School students Kelly Fransman (left), Brian Hanish and Adam Lange rehearse the dinner theater production of "Fine Dining" Monday.By Jolene FarleyThe cast of this year’s Hills-Beaver Creek High School dinner theater presentation began rehearsals two weeks ago for opening night in April.The H-BC Theatre will present "Fine Dining," a dinner theater comedy, on Thursday, April 1, Friday, April 2, and Saturday, April 3, at the Beaver Creek Golf Course. "It’s kind of a humorous look at fine dining and going out to eat at a fancy restaurant," said Director Ben Davis.While the audience members watch the production, they will be dining themselves. Drivers Restaurant is preparing a two-meat buffet for the evening.Davis chose this year’s production. "What I tried to look for is something that would be fun for the performers and fun for the audience," he said.Last year’s dinner theater was so well attended that a third performance has been added for this year. "The response was just tremendous," Davis said. Davis decided to start the dinner theater last year to give students a taste of the theater. Before, students could participate only in one-act play."I think this is more of a theatrical experience for the students," he said. Advance tickets are required and may be purchased by calling the Beaver Creek Golf Course at 673-0011. All profits from the production go to the theater department at Hills-Beaver Creek and will be used to offer more theatrical experiences to students."We would love to have everybody out," Davis said. "It will be a delicious two-meat buffet and a fun night of theater … a great night out."

Adrian senior guard Brandon Wolf puts up a shot in the lane during Tuesday’s boys’ basketball game against Russell-Tyler-Ruthton in Adrian. Wolf scored 17 points during an 86-84 double-overtime loss to the Knights.By John RittenhouseThe Adrian boys’ basketball team completed a 16-6 regular season by splitting a pair of home games since Friday.The Dragons coasted to a 45-point win over Westbrook-Walnut Grove Friday before losing a two-point decision to Russell-Tyler-Ruthton in double overtime Tuesday.Adrian drew the fifth seed for the South Section 3A Tournament. The Dragons meet No. 4 Hills-Beaver Creek 12:30 p.m. Saturday in Worthington.R-T-R 86, Adrian 84A field goal by R-T-R’s Travis Schultz as time expired in the second overtime period settled Tuesday’s game in Adrian.Both teams made some big shots to force two overtime periods, but it was Schultz who made the biggest shot of them all.Adrian’s Brett Block drained a pair of free throws with 4.3 seconds left of the second overtime to knot the score at 84. After the Knights called a timeout, R-T-R moved the ball the length of the court before Schultz fielded a pass under the basket and scored before the final horn sounded.It looked like R-T-R might win the game in regulation play when it sported a 67-62 lead late in the fourth quarter. Adrian’s Brandon Wolf hit a pair of three-point shots in the final 13 seconds (the last one coming with four seconds left) to tie the game at 68.R-T-R returned the favor in the first overtime when a 79-76 AHS lead was lost to a three-point shot that tied the game at 79 with five seconds remaining.Both teams had good moments in the first three quarters of play.A field goal in the first minute of the first quarter gave the Knights a 16-14 edge, but AHS put together a 9-0 run that was capped by a field goal from Brad Brake with two seconds left in the second period to give the Dragons a 32-25 halftime lead. Adrian led 44-42 after the third quarter.Kyle Knips led the Dragons with 28 points and 10 rebounds. Block scored 15 points and passed for six assists. Wolf and David Brake chipped in 17 and 11 points respectively.Box scoreWolf 3 3 2-4 17, Klaassen 0 0 0-0 0, Block 4 0 7-8 15, Weidert 0 0 0-0 0, K.Knips 13 0 2-4 28, D.Brake 5 0 1-1 11, B.Brake 1 0 0-0 2, C.Knips 1 0 7-8 9.Team statisticsAdrian: 30 of 60 field goals (50 percent), 21 of 29 free throws (72 percent), 24 rebounds, 16 turnovers.R-T-R: 35 of 65 field goals (54 percent), 13 of 26 free throws (50 percent), 22 rebounds, 14 turnovers.Adrian 85, W-WG 40The Dragons snapped a two-game slide when they routed the Chargers by 45 points in Adrian Friday.Posts David Brake and Kyle and Casey Knips scored a combined 57 points to lead the Dragons to victory during a game they controlled from beginning to end."We played pretty well," said Dragon coach Chris Rozell. "We played four good quarters of basketball, and that is what I was looking for. We went to our strength, which is getting the ball inside."Adrian doubled W-WG’s scoring output (22-11) in the first quarter and led 44-19 after outscoring the Chargers 22-8 in the second quarter. The difference was 38 points (67-29) after three quarters of play.Kyle Knips scored 26 points and snared 12 rebounds to pace the Dragons in both categories. Casey Knips and Brake added 19 and 13 points respectively.Wolf registered 11 assists and six steals. Block chipped in 15 points and seven assists.Box scoreWolf 1 0 1-2 3, Tjepkes 1 1 0-0 5, Block 4 2 1-2 15, Weidert 0 0 1-2 1, Engelkes 2 0 0-0 4, K.Knips 12 0 1-2 25, Brake 6 0 1-2 13, C.Knips 8 0 3-4 19.Team statisticsAdrian: 37 of 69 field goals (54 percent), eight of 14 free throws (57 percent), 41 rebounds, eight turnovers.W-WG: 15 of 48 field goals (31 percent), nine of 15 free throws (60 percent), 20 rebounds, 13 turnovers.

By John RittenhouseThe Hills-Beaver Creek girls advanced to the semifinal round of the Section 3A Tournament by recording a 62-49 win over Mountain Lake-Butterfield-Odin in Worthington Saturday.The game was tight for three quarters, but the third-seeded Patriots wore down No. 4 ML-B-O late in the game to win by 13 points."It was a really good game," said Patriot coach Tom Goehle. "I thought both teams played well. It was a process of us playing aggressively on both ends of the court to wear them down in the fourth quarter. Our depth and constant pressure paid off at the end of the game."The win ups H-BC’s record to 15-10 heading into Friday’s semifinals in Worthington. The Patriots meet No. 2 Adrian, a 56-34 winner over Ellsworth, at 7: 30 p.m.The Wolverines sported a 14-13 edge after eight minutes of play during Saturday’s quarterfinal-round clash before H-BC moved in front 33-29 by halftime.ML-B-O trimmed the difference to three points (44-41) at the end of the third quarter, but H-BC outscored the Wolverines 18-8 in the fourth quarter to prevail by 13.H-BC, which canned seven of 13 three-point shots in the game, received 17 points from Kerri Fransman. Cassi Tilstra (11 points and 10 assists) and Erin Boeve (11 rebounds and 10 points) recorded double-doubles for the Patriots. Stacy Bush added four assists.Box scoreRozeboom 1 1 2-2 7, Fransman 1 5 0-0 17, Bush 2 1 0-0 7, Sandstede 1 0 1-3 3, Tilstra 5 0 1-1 11, Boeve 3 0 4-6 10, Olson 1 0 3-4 5, Mulder 1 0 0-0 2.Team statisticsH-BC: 22 of 42 field goals (52 percent), 11 of 17 free throws (65 percent), 28 rebounds, 11 turnovers.ML-B-O: 21 of 54 field goals (39 percent), six of 10 free throws (60 percent), 29 rebounds, 16 turnovers.

Hills-Beaver Creek guard Tyler Bush faces defensive resistance from Ellsworth’s Curt Schilling (11) during Monday’s boys’ basketball game in Ellsworth. Bush scored 24 points during a 72-66 loss to the Panthers.By John RittenhouseTwo of Southwest Minnesota’s hottest boys’ basketball teams squared off in Ellsworth for the regular season finale for both teams Monday.Ellsworth and Hills-Beaver Creek, two friendly rivals that share football, track and golf programs, both had extended winning streaks on the line entering the game.It was Ellsworth, which rallied from a four-point deficit in the fourth quarter, that kept its momentum going by winning its ninth straight game with a 72-66 victory.Both teams will open South Section 3A Tournament play in Worthington Saturday. The 20-6 Panthers will play Southwest Star Concept or Sioux Valley-Round Lake-Brewster at 2:30 p.m. H-BC, which had a seven-game winning streak snapped by EHS, will take an 18-8 record into an 11:30 a.m. clash against Adrian.Monday’s game against the Panthers and Patriots could have gone to either team as both squads sported leads in the second half.Ellsworth, which led 36-29 entering the third quarter, extended the difference to 10 points (42-32) when guard Tom Janssen turned a steal into a layup at the 5:44 mark of the period.Any thoughts of Ellsworth pulling away from the Patriots came to an end when H-BC put together a 21-11 run that ended with Tyler Bush nailing a three-point shot with one second remaining to knot the score at 53 at period’s end.After Ellsworth’s Lee Farrell scored the first two points of the fourth quarter, H-BC’s Zach Wysong drained back-to-back three-point shots to give the Patriots their first lead (59-55) since the first quarter.The game was tied at 61 with less than three minutes remaining when Ellsworth’s Curt Schilling connected for a pair of field goals to give the hosts a 65-61 lead with 1:09 left to play. H-BC closed within two points (65-63) when Bush converted a field goal with 58 seconds remaining, but the Panthers iced the win with a game-ending 7-3 spurt that ended with Adam Sieff sinking two free throws with four seconds left.The game’s first half was equally competitive.H-BC led 8-6 when the Panthers went on a 7-0 run that ended with Todd Alberty hitting a field goal at 2:58 to give EHS a 13-8 lead. H-BC’s Kale Wiertzema tied the game at 13 with a three-point shot at the 2:06 mark, but Schilling snapped a deadlock at 15 with a pair of field goals to give the Panthers a 19-15 edge at period’s end.The Patriots made some runs at EHS in the first 5:14 of the second quarter and they trailed by one point (27-26) when Wiertzema buried a three-point shot with 2:46 remaining. Ellsworth scored the next seven points and led 34-26 when Schilling scored with 58 seconds left. Wiertzema countered with a three for H-BC moments later, but Sieff hit a field goal for EHS with one second remaining to give the Panthers a 36-29 halftime advantage.Schilling led the Panthers with 32 points and 13 rebounds in the game. Alberty, who needed 23 points to reach the 1,000-point mark for his career, came up two counters short with his 21-point, eight-rebound, seven-assist effort. Sieff added 10 points and six assists to the winning cause.H-BC, which made 10 three-point shots in the game, received a 24-point, five-assist, three-steal effort from Bush. Wiertzema scored 19 points, collected seven rebounds and passed for five assists. Wysong nailed five threes and finished the game with 17 points. Trey Van Wyhe pulled down 10 rebounds for the Patriots.H-BC: Box scoreBush 6 2 6-9 24, Wysong 1 5 0-0 17, Wiertzema 5 3 0-2 19, Van Wyhe 2 0 0-2 4, Spykerboer 1 0 0-0 2, LeBoutillier 0 0 0-1 0.EllsworthCr.Schilling 13 1 3-3 32, Janssen 2 0 0-1 4, Co.Schilling 0 0 0-0 0, Sieff 4 0 2-2 10, Alberty 9 0 3-4 21, Herman 1 0 0-0 2, Klaassen 0 0 0-0 0, Farrell 1 0 1-2 3.Team statisticsH-BC: 25 of 58 field goals (43 percent), six of 14 free throws (43 percent), 21 rebounds, 21 turnovers.Ellsworth: 31 of 56 field goals (55 percent), nine of 12 free throws (75 percent), 27 rebounds, eight turnovers.

Luverne guard Mindy Nieuwboer puts up a shot over the hand of Windom’s Amber Behrens during Saturday’s South Section 3AA Girls’ Basketball Tournament game in Windom. Nieuwboer scored 14 points during a season-ending 75-47 loss to the Eagles.By John RittenhouseA tough draw led to an early exit from the South Section 3AA Girls’ Basketball Tournament for Luverne Saturday night.Luverne, the event’s eighth seed, took on No. 1 Windom for a quarterfinal-round game in Windom Saturday.The Cardinals were unable to upset the Eagles as their 4-20 season came to an end with a 75-47 loss.Windom, the co-champion of the Southwest Conference, controlled the contest from beginning to end by outscoring the Cardinals in all four quarters of the contest.The game was tied at two early when Windom went on a 9-0 run to open an 11-2 advantage.Luverne trimmed the difference to five points (12-7) when Samantha Gacke converted a field goal later in the first period, but the Eagles ended the quarter with an 8-1 spurt to take a 20-8 lead into the second stanza.The Cardinals came within 10 points (20-10) of the Eagles after scoring the first two points of the second quarter. Windom countered with a 15-7 surge that gave it a 35-17 lead at the 1:45 mark of the quarter before Luverne scored the final five points of the first half to trail 37-22 at the intermission.Windom scored the first five points of the third quarter to open a 42-22 advantage and led by 24 points (50-26) when Gacke capped a 7-0 spurt for LHS with a field goal at the 1:47 mark of the period to make it a 50-33 game. Windom increased the difference to 18 points (54-36) by period’s end.Maggie Kuhlman drained a three-point shot and Mindy Nieuwboer delivered a field goal in the first minute of the third quarter to bring the Cardinals within 13 points (54-41) of the Eagles. The score was 54-41 moments later before the hosts ended the game with a 21-6 run that inflated their final margin of victory to 28 points.Nieuwboer led the Cardinals with 14 points and four rebounds in the game. Tori Snyder charted four assists and three steals for LHS. Gacke snared three rebounds. Tera Boomgaarden distributed four assists.Box scoreWilliams 0 2 0-0 6, Heitkamp 0 0 0-0 0, Boomgaarden 0 0 1-2 1, Nieuwboer 5 0 4-4 14, Schneekloth 0 0 0-0 0, Snyder 0 0 1-2 1, Peterson 0 0 0-0 0, Park 0 0 0-0 0, Kuhlman 0 2 0-0 6, Stewart 1 1 0-0 5, Gacke 3 0 1-1 7, Evans 0 0 0-0 0, Loosbrock 4 0 1-2 9, VandeBerg 0 0 0-0 0.Team statisticsLuverne: 17 of 48 field goals (35 percent), eight of 11 free throws (73 percent), 16 rebounds, 20 turnovers.Windom: 27 of 61 field goals (44 percent), 17 of 30 free throws (57 percent), 34 rebounds, 14 turnovers.

By John RittenhouseThe Luverne boys’ basketball team completed a 10-14 regular season by entertaining Lincoln HI in Luverne Friday.The game was close most of the way before the Rebels put together a late run to secure a 60-45 victory.Luverne will host another game to open the South Section 3AA Tournament Saturday. The fourth-seeded Cardinals will take on No. 5 Murray County Central at 7 p.m.LH dictated the tempo during Friday’s game against the Cardinals."They played a zone, and it was a slow-paced game," said Cardinal coach Tom Rops. "We just couldn’t get things going. We did cut their lead to four points in the fourth quarter, but we couldn’t get over the top."LH sported 16-13 and 26-21 leads at the first two quarter breaks before increasing the difference to eight points (45-37) in the third quarter. The Rebels outscored the Cards 15-8 in the fourth period to win by 15.Jared Pick, Brandon Deragisch and Josh Lange scored 10 points each for Luverne. Lange led the Cards with five rebounds. Andy Stegemann and Deragisch registered three assists. Deragisch and John Tofteland charted three steals each.Box scorePick 4 0 2-3 10, Herman 2 0 2-4 6, Deragisch 2 2 0-0 10, S.Boelman 1 0 0-0 2, Heronimus 1 1 0-0 5, Lange 2 0 6-6 10, Stegemann 0 0 2-2 2.Team statisticsLuverne: 16 of 37 field goals (43 percent), 12 of 15 free throws (80 percent), 23 rebounds, 23 turnovers.LH: 24 of 39 field goals (62 percent), 17 rebounds, 14 turnovers.

By John RittenhouseLuverne’s Callen Bosshart battled illness and 33 competitors at the Minnesota State Class A Gymnastics Championships staged at the RiverCentre in St. Paul Saturday.Bosshart, who became the first Cardinal to qualify for the state meet since 1990 during the Section 3A event one week earlier, had the deck stacked against her entering the competition.A battle with strep throat kept the LHS senior from practicing the entire week heading into the state vaulting competition Saturday morning.Bosshart did make the trip to St. Paul, and she completed her required two vaults. When the final scores were tallied, Bosshart placed 31st in the field with an 8.625 effort."Callen didn’t get to practice all week, and I think it did (influence her performance)," said Cardinal coach Phoebe Flom. "She didn’t have a terrible meet, but it wasn’t her best vaulting day. Since she is a senior, it was just nice for her to be there."Melrose’s Katie Niehaus won the state championship in the vault with a score of 9.7.Section 3A champion Jessica Dolan, of Marshall, placed 15th with a 9.125. Martin County West’s Sabrina Steen (25th with an 8.825) and Windom’s Mary Hartberg (30th with an 8.6625) also represented Section 3A at the event.