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Chapter 6: General, Field Work, and Reporting Standards for Attestation Engagements
6.01 This chapter establishes standards and provides guidance for attestation engagements conducted in accordance with generally accepted government auditing standards (GAGAS). For attestation engagements, GAGAS incorporate the American Institute of Certified Public Accountants (AICPA) general standard on criteria, and the field work and reporting standards and the related Statements on Standards for Attestation Engagements (SSAE), unless specifically excluded or modified by GAGAS.77 , 78 This chapter identifies the AICPA general standard on criteria79 and the field work and reporting standards for attestation engagements and prescribes additional standards for attestation engagements performed in accordance with GAGAS. 6.02 For attestation engagements performed in accordance with GAGAS, chapters 1 through 3 and 6 apply.
6.03 The AICPA general standard related to criteria is as follows: The practitioner [auditor] must have reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users. 6.04 The two AICPA field work standards for attestation engagements are as follows: a. The practitioner [auditor] must adequately plan the work and must properly supervise any assistants. b. The practitioner [auditor] must obtain sufficient evidence to provide a reasonable basis for the conclusion that is expressed in the report.
6.05 GAGAS establish attestation engagement field work standards in addition to the requirements contained in the AICPA standards. Auditors should comply with these additional standards when citing GAGAS in their attestation engagement reports. The additional government auditing standards relate to a. auditor communication during planning (see paragraphs 6.06 through 6.08); b. previous audits and attestation engagements (see paragraph 6.09); c. internal control (see paragraphs 6.10 through 6.12); d. fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse that could have a material effect on the subject matter (see paragraphs 6.13 and 6.14); e. developing elements of a finding (see paragraphs 6.15 through 6.19); and f. documentation (see paragraphs 6.20 through 6.26).
6.06 Under AICPA standards and GAGAS, auditors should establish an understanding with the entity regarding the services to be performed for each engagement. Auditors also should obtain written acknowledgment or other evidence of the entity's responsibilities for the subject matter or the written assertion as it relates to the objectives of the engagement. GAGAS broaden the parties included in the communications during planning and contain additional items in the communications. 6.07 Under GAGAS, when planning the engagement, auditors should communicate certain information, including their understanding of the services to be performed for each engagement, in writing to entity management, those charged with governance,80 and to the individuals contracting for or requesting the engagement. When auditors perform the engagement pursuant to a law or regulation or they conduct the work for the legislative committee that has oversight of the entity, auditors should communicate with the legislative committee. In those situations where there is not a single individual or group that both oversees the strategic direction of the entity and the fulfillment of its accountability obligations or in other situations where the identity of those charged with governance is not clearly evident, the auditors should document the process followed and conclusions reached for identifying the appropriate individuals to receive the required auditor communications. Auditors should communicate the following additional information under GAGAS: a . the nature, timing, and extent of planned testing and reporting; b . the level of assurance the auditor will provide; and c. any potential restriction on the auditors' reports, in order to reduce the risk that the needs or expectations of the parties involved may be misinterpreted. 6.08 If an engagement is terminated before it is completed and a report is not issued, auditors should document the results of the work to the date of termination and why the engagement was terminated. Determining whether and how to communicate the reason for terminating the engagement to those charged with governance, appropriate officials of the entity, the entity contracting for or requesting the engagement, and other appropriate officials will depend on the facts and circumstances and, therefore, is a matter of professional judgment.
6.09 Auditors should evaluate whether the audited entity has taken appropriate corrective action to address findings and recommendations from previous engagements that could have a material effect on the subject matter. When planning the engagement, auditors should ask entity management to identify previous audits, attestation engagements, and other studies that directly relate to the subject matter of the attestation engagement being undertaken, including whether related recommendations have been implemented. Auditors should use this information in assessing risk and determining the nature, timing, and extent of current work, including determining the extent to which testing the implementation of the corrective actions is applicable to the current engagement objectives.
6.10 In planning examination-level attestation engagements, auditors should obtain a sufficient understanding of internal control that is material to the subject matter in order to plan the engagement and design procedures to achieve the objectives of the attestation engagement. 6.11 In planning an examination-level attestation engagement, auditors should obtain an understanding of internal control as it relates to the subject matter to which the auditors are attesting. The subject matter may be financial or nonfinancial. (See paragraph 1.23 for a discussion of possible attestation engagement subject matters.) 6.12 A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, detect, or correct errors in assertions made by management on a timely basis. A deficiency in design exists when (1) a control necessary to meet the control objective is missing or (2) an existing control is not properly designed so that, even if the control operates as designed, the control objective is not met. A deficiency in operation exists when a properly designed control does not operate as designed, or when the person performing the control does not possess the necessary authority or qualifications to perform the control effectively.
6.13 The auditors' responsibility with regard to fraud,81 illegal acts, violations of provisions of contracts or grant agreements, or abuse for attestation engagements performed in accordance with GAGAS is as follows: a. Examination-level engagements: In planning, auditors should design the engagement to provide reasonable assurance of detecting fraud, illegal acts, or violations of provisions of contracts or grant agreements that could have a material effect on the subject matter of the attestation engagement. Thus, auditors should assess the risk and possible effects of material fraud, illegal acts, or violations of provisions of contracts or grant agreements on the subject matter of the attestation engagement. When risk factors are identified, auditors should document the risk factors identified, the auditors' response to those risk factors individually or in combination, and the auditors' conclusions.
Review-level and agreed-upon-procedures-level engagements: If during the course of the engagement, information comes to the auditors' attention indicating that fraud, illegal acts, or violations of provisions of contracts or grant agreements that could have a material effect on the subject matter may have occurred, auditors should perform procedures as necessary to c. For all levels of attestation engagements: If during the course of the engagement, auditors become aware of abuse that could be quantitatively or qualitatively material, auditors should apply procedures specifically directed to ascertain the potential effect on the subject matter or other data significant to the engagement objectives. After performing additional work, auditors may discover that the abuse represents potential fraud or illegal acts. Because the determination of abuse is subjective, auditors are not required to provide reasonable assurance of detecting abuse in attestation engagements. 6.14 Abuse involves behavior that is deficient or improper when compared with behavior that a prudent person would consider reasonable and necessary business practice given the facts and circumstances. Abuse also includes misuse of authority or position for personal financial interests or those of an immediate or close family member or business associate. Abuse does not necessarily involve fraud, violation of laws, regulations, or provisions of a contract or grant agreement.
6.15 Audit findings may involve deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, and abuse. The elements needed for a finding depend entirely on the engagement objectives. Thus a finding or set of findings is complete to the extent that the engagement objectives are satisfied. When auditors identify deficiencies, auditors should plan and perform procedures to develop the elements of the findings that are relevant and necessary to achieve the engagement objectives. The elements of a finding are discussed in paragraphs 6.16 through 6.19. 6.16 Criteria: The laws, regulations, contracts, grant agreements, standards, measures, expected performance, defined business practices, and benchmarks against which performance is compared or evaluated. Criteria identify the required or desired state or expectation with respect to the program or operation. Criteria provide a context for evaluating evidence and understanding the findings. 6.17 Condition: Condition is a situation that exists. The condition is determined and documented during the engagement. 6.18 Cause: The cause identifies the reason or explanation for the condition or the factor or factors responsible for the difference between the situation that exists (condition) and the required or desired state (criteria), which may also serve as a basis for recommendations for corrective actions. Common factors include poorly designed policies, procedures, or criteria; inconsistent, incomplete, or incorrect implementation; or factors beyond the control of program management. Auditors may assess whether the evidence provides a reasonable and convincing argument for why the stated cause is the key factor or factors contributing to the difference. 6.19 Effect or potential effect: The effect is a clear, logical link to establish the impact or potential impact of the difference between the situation that exists (condition) and the required or desired state (criteria). The effect or potential effect identifies the outcomes or consequences of the condition. When the engagement objectives include identifying the actual or potential consequences of a condition that varies (either positively or negatively) from the criteria identified in the engagement, "effect" is a measure of those consequences. Effect or potential effect may be used to demonstrate the need for corrective action in response to identified problems or relevant risks.
6.20 Under GAGAS, auditors must prepare attest documentation in connection with each engagement in sufficient detail to provide a clear understanding of the work performed (including the nature, timing, extent, and results of engagement procedures performed); the evidence obtained and its source; and the conclusions reached. Documentation provides the principal support for a. the statement in the engagement report that the auditors performed the attestation engagement in accordance with GAGAS and any other standards cited and 6.21 Auditors should prepare attest documentation in sufficient detail to enable an experienced auditor,82 having no previous connection to the attestation engagement, to understand from the documentation the nature, timing, extent, and results of procedures performed and the evidence obtained and its source and the conclusions reached, including evidence that supports the auditors' significant judgments and conclusions. Auditors should prepare attest documentation that contains support for findings, conclusions, and recommendations before they issue their report. 6.22 Auditors also should document the following for attestation engagements performed under GAGAS: a. the objectives, scope, and methodology of the attestation engagement; b. the work performed to support significant judgments and conclusions, including descriptions of transactions and records examined;83 c. evidence of supervisory review, before the engagement report is issued, of the work performed that supports findings, conclusions, and recommendations contained in the engagement report; and
the auditors' consideration that the planned procedures be designed to achieve objectives of the attestation engagement when (1) evidence obtained is dependent on computerized information systems, 6.23 When auditors do not comply with applicable GAGAS requirements due to law, regulation, scope limitations, restrictions on access to records, or other issues impacting the engagement, the auditors should document the departure, the impact on the engagement and on the auditors' conclusions. This applies to departures from mandatory requirements and presumptively mandatory requirements where alternative procedures performed in the circumstances were not sufficient to achieve the objectives of the standard. (See paragraphs 1.12 and 1.13.) 6.24 Audit organizations should establish policies and procedures for the safe custody and retention of documentation for a time sufficient to satisfy legal, regulatory, and administrative requirements for records retention. Whether engagement documentation is in paper, electronic, or other media, the integrity, accessibility, and retrievability of the underlying information could be compromised if the documentation is altered, added to, or deleted without the auditors' knowledge, or if the documentation is lost or damaged. For attest documentation that is retained electronically, the audit organization should establish information systems controls concerning accessing and updating the attest documentation. 6.25 Underlying GAGAS engagements is the premise that audit organizations in federal, state, and local governments and public accounting firms engaged to perform an engagement in accordance with GAGAS cooperate in performing attestation engagements of programs of common interest so that auditors may use others' work and avoid duplication of efforts. Subject to applicable laws and regulations, auditors should make appropriate individuals, as well as attest documentation, available upon request and in a timely manner to other auditors or reviewers to satisfy these objectives. The use of auditors' work by other auditors may be facilitated by contractual arrangements for GAGAS engagements that provide for full and timely access to appropriate individuals, as well as attest documentation. 6.26 Audit organizations should develop policies to deal with requests by outside parties to obtain access to attest documentation, especially when an outside party attempts to obtain information indirectly through the auditor rather than directly from the entity. In developing such policies, audit organizations should determine what laws and regulations apply, if any.
6.27 Due to the engagement objectives and public accountability of GAGAS engagements, there may be additional considerations for attestation engagements completed in accordance with GAGAS. These considerations relate to a. materiality in GAGAS attestation engagements (see paragraph 6.28) and b. ongoing investigations or legal proceedings (see paragraph 6.29).
6.28 The concept of materiality recognizes that some matters, either individually or in the aggregate, are important for fair presentation of a subject matter or an assertion about a subject matter, while other matters are not important. In performing the engagement, matters that, either individually or in the aggregate, could be material to the subject matter are a primary consideration. In engagements performed in accordance with GAGAS, auditors may find it appropriate to use lower materiality levels as compared with the materiality levels used in non-GAGAS engagements because of the public accountability of government entities and entities receiving government funding, various legal and regulatory requirements, and the visibility and sensitivity of government programs.
6.29 Avoiding interference with investigations or legal proceedings is important in pursuing indications of fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse. Laws, regulations, or policies might require auditors to report indications of certain types of fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse to law enforcement or investigatory authorities before performing additional procedures. When investigations or legal proceedings are initiated or in process, auditors should evaluate the impact on the current engagement. In some cases, it may be appropriate for the auditors to work with investigators and/or legal authorities, or withdraw from or defer further work on the engagement or a portion of the engagement to avoid interfering with an investigation.
6.30 The four AICPA reporting standards that apply to all levels of attestation engagements are as follows:84 a. The practitioner [auditor] must identify the subject matter or the assertion being reported on and state the character of the engagement in the report. b. The practitioner [auditor] must state the practitioner's [auditor's] conclusion about the subject matter or the assertion in relation to the criteria against which the subject matter was evaluated in the report. c. The practitioner [auditor] must state all of the practitioner's [auditor's] significant reservations about the engagement, the subject matter, and, if applicable, the assertion related thereto in the report. d. The practitioner [auditor] must state in the report that the report is intended for use by specified parties under the following circumstances: (1) When the criteria used to evaluate the subject matter are determined by the practitioner [auditor] to be appropriate only for a limited number of parties who either participated in their establishment or can be presumed to have an adequate understanding of the criteria. (2) When the criteria used to evaluate the subject matter are available only to specified parties. (3) When reporting on subject matter and a written assertion has not been provided by the responsible party. (4) When the report is on an attest engagement to apply agreed-upon procedures to the subject matter.
6.31 GAGAS establish reporting standards for attestation engagements in addition to the requirements contained in the AICPA standards. Auditors should comply with these additional standards when citing GAGAS in their attestation engagement reports. The additional government auditing standards relate to a. reporting auditors' compliance with GAGAS (see paragraph 6.32); b. reporting deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, and abuse (see paragraphs 6.33 through 6.43); c. reporting views of responsible officials (see paragraphs 6.44 through 6.50); d. reporting confidential or sensitive information (see paragraphs 6.51 through 6.55); and e. distributing reports (see paragraph 6.56).
6.32 When auditors comply with all applicable GAGAS requirements, they should include a statement in the attestation report that they performed the engagement in accordance with GAGAS. (See paragraphs 1.12 and 1.13 for additional requirements on citing compliance with GAGAS.) GAGAS do not prohibit auditors from issuing a separate report conforming only to the requirements of other standards.
For attestation engagements, auditors should report, as applicable to the objectives of the engagement, and based upon the work performed, Deficiencies in Internal Control6.34 For all attestation engagements, auditors should report the following deficiencies in internal control: a. Significant deficiency: a deficiency in internal control, or combination of deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, or report data reliably in accordance with the applicable criteria or framework such that there is more than a remote85 likelihood that a misstatement of the subject matter that is more than inconsequential86 will not be prevented or detected. b. Material weakness: a significant deficiency or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the subject matter will not be prevented or detected. 6.35 Determining whether and how to communicate to entity officials internal control deficiencies that have an inconsequential effect on the subject matter is a matter of professional judgment. Auditors should document such communications. Fraud, Illegal Acts, Violations of Provisions of Contracts or Grant Agreements, and Abuse6.36 Under GAGAS, when auditors conclude, based on sufficient, appropriate evidence, that any of the following either has occurred or is likely to have occurred, they should include in their report the relevant information about a . fraud and illegal acts87 that have an effect on the subject matter that is more than inconsequential, b. violations of provisions of contracts or grant agreements that have a material effect on the subject matter, and c. abuse that is material to the subject matter, either quantitatively or qualitatively. (See paragraphs 6.13 and 6.14 for a discussion of abuse.) 6.37 When auditors detect violations of provisions of contracts or grant agreements or abuse that have an effect on the subject matter that is less than material but more than inconsequential, they should communicate those findings in writing to entity officials. Determining whether and how to communicate to entity officials fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse that is inconsequential is a matter of professional judgment. Auditors should document such communications. 6.38 When fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse either have occurred or are likely to have occurred, auditors may consult with authorities or legal counsel about whether publicly reporting such information would compromise investigative or legal proceedings. Auditors may limit their public reporting to matters that would not compromise those proceedings and, for example, report only on information that is already a part of the public record. Reporting Findings Directly to Parties Outside the Entity6.39 Auditors should report known or likely fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse directly to parties outside the audited entity in the following two circumstances.88 a. When entity management fails to satisfy legal or regulatory requirements to report such information to external parties specified in law or regulation, auditors should first communicate the failure to report such information to those charged with governance. If the audited entity still does not report this information to the specified external parties as soon as practicable after the auditors' communication with those charged with governance, then the auditors should report the information directly to the specified external parties. b. When entity management fails to take timely and appropriate steps to respond to known or likely fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse that (1) is likely to have a material effect on the subject matter and (2) involves funding received directly or indirectly from a government agency, auditors should first report management's failure to take timely and appropriate steps to those charged with governance. If the audited entity still does not take timely and appropriate steps as soon as practicable after the auditors' communication with those charged with governance, then the auditors should report the entity's failure to take timely and appropriate steps directly to the funding agency. 6.40 The reporting in paragraph 6.39 is in addition to any legal requirements to report such information directly to parties outside the entity. Auditors should comply with these requirements even if they have resigned or been dismissed from the engagement prior to its completion. 6.41 Auditors should obtain sufficient, appropriate evidence, such as confirmation from outside parties, to corroborate assertions by entity management that it has reported such findings in accordance with laws, regulations, and funding agreements. When auditors are unable to do so, they should report such information directly as discussed in paragraph 6.39. Presenting Findings in the Auditors' Report6.42 In presenting findings such as deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, and abuse, auditors should develop the elements of the findings to the extent necessary to achieve the engagement objectives. Clearly developed findings, as discussed in paragraphs 6.15 through 6.19, assist management or oversight officials in understanding the need for taking corrective action. If auditors are able to sufficiently develop the elements of a finding, they may provide recommendations for corrective action. 6.43 Auditors should place their findings in perspective by describing the nature and extent of the issues being reported and the extent of the work performed that resulted in the finding. To give the reader a basis for judging the prevalence and consequences of these findings, auditors should, as applicable, relate the instances identified to the population or the number of cases examined and quantify the results in terms of dollar value or other measures, as appropriate. If the results cannot be projected, auditors should limit their conclusions appropriately.
6.44 If the attestation engagement report discloses deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse, auditors should obtain and report the views of responsible officials concerning the findings, conclusions, and recommendations, as well as planned corrective actions. 6.45 Providing a draft report with findings for review and comment by responsible officials of the audited entity and others helps the auditors develop a report that is fair, complete, and objective. Including the views of responsible officials results in a report that presents not only the auditors' findings, conclusions, and recommendations, but also the perspectives of the responsible officials of the audited entity and the corrective actions they plan to take. Obtaining the comments in writing is preferred, but oral comments are acceptable. 6.46 When auditors receive written comments from the responsible officials, they should include in their report a copy of the officials' written comments, or a summary of the comments received. When the responsible officials provide oral comments only, auditors should prepare a summary of the oral comments and provide a copy of the summary to the responsible officials to verify that the comments are accurately stated. 6.47 Auditors should also include in the report an evaluation of the comments, as appropriate. In cases in which the audited entity provides technical comments in addition to its written or oral comments on the report, auditors may disclose in the report that such comments were received. 6.48 Obtaining oral comments may be appropriate when, for example, there is a reporting date critical to meeting a user's needs; auditors have worked closely with the responsible officials throughout the conduct of the work and the parties are familiar with the findings and issues addressed in the draft report; or the auditors do not expect major disagreements with the findings, conclusions, and recommendations in the draft report, or major controversies with regard to the issues discussed in the draft report. 6.49 When the entity's comments are inconsistent or in conflict with the findings, conclusions, or recommendations in the draft report, or when planned corrective actions do not adequately address the auditors' recommendations, the auditors should evaluate the validity of the audited entity's comments. If the auditors disagree with the comments, they should explain in the report their reasons for disagreement. Conversely, the auditors should modify their report as necessary if they find the comments valid and supported with sufficient, appropriate evidence. 6.50 If the entity refuses to provide comments or is unable to provide comments within a reasonable period of time, the auditors may issue the report without receiving comments from the entity. In such cases, the auditors should indicate in the report that the audited entity did not provide comments.
6.51 If certain pertinent information is prohibited from public disclosure or is excluded from a report due to the confidential or sensitive nature of the information, auditors should disclose in the report that certain information has been omitted and the reason or other circumstances that make the omission necessary. 6.52 Certain information may be classified or may be otherwise prohibited from general disclosure by federal, state, or local laws or regulations. In such circumstances, auditors may issue a separate classified or limited use report containing such information and distribute the report only to persons authorized by law or regulation to receive it. 6.53 Additional circumstances associated with public safety and security concerns could also justify the exclusion of certain information from a publicly available or widely distributed report. For example, detailed information related to computer security for a particular program may be excluded from publicly available reports because of the potential damage that could be caused by the misuse of this information. In such circumstances, auditors may issue a limited use report containing such information and distribute the report only to those parties responsible for acting on the auditors' recommendations. The auditors may consult with legal counsel regarding any requirements or other circumstances that may necessitate the omission of certain information. 6.54 Considering the broad public interest in the program or activity under review assists auditors when deciding whether to exclude certain information from publicly available reports. When circumstances call for omission of certain information, auditors should evaluate whether this omission could distort the engagement results or conceal improper or illegal practices. 6.55 When audit organizations are subject to public records laws, auditors should determine whether public records laws could impact the availability of classified or limited use reports and determine whether other means of communicating with management and those charged with governance would be more appropriate. For example, the auditors may communicate general information in a written report and communicate detailed information verbally. The auditor may consult with legal counsel regarding applicable public records laws.
6.56 Distribution of reports completed under GAGAS depends on the relationship of the auditors to the entity and the nature of the information contained in the report. If the subject matter or the assertion involves material that is classified for security purposes or contains confidential or sensitive information, auditors may limit the report distribution. Auditors should document any limitation on report distribution. The following discussion outlines distribution for reports completed under GAGAS: a. Audit organizations in government entities should distribute reports to those charged with governance, to the appropriate entity officials, and to the appropriate oversight bodies or organizations requiring or arranging for the engagements. As appropriate, auditors should also distribute copies of the reports to other officials who have legal oversight authority or who may be responsible for acting on engagement findings and recommendations, and to others authorized to receive such reports.
Internal audit organizations in government entities may follow the Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing. Under GAGAS and IIA standards, the head of the internal audit organization should communicate results to the parties who can ensure that the results are given due consideration. If not otherwise mandated by statutory or regulatory requirements, prior to releasing results to parties outside the organization, the head of the internal audit organization should: c. Public accounting firms contracted to perform an engagement under GAGAS should clarify report distribution responsibilities with the engaging organization. If the contracting firm is to make the distribution, it should reach agreement with the party contracting for the engagement about which officials or organizations will receive the report and the steps being taken to make the report available to the public. 77. To date, the Comptroller General has not excluded any field work standards, reporting standards, or SSAE. 80. Those charged with governance are those responsible for overseeing the strategic direction of the entity and the entity's fulfillment of its obligations related to accountability. (See appendix I, paragraph A1.05 through A1.07 for additional information.) 81. Fraud is a type of illegal act involving the obtaining of something of value through willful misrepresentation. Although not applicable to attestation engagements, the AICPA Statements on Auditing Standards (SAS) may provide useful guidance related to fraud for auditors performing attestation engagements in accordance with GAGAS. 82. An experienced auditor means an individual (whether internal or external to the audit organization) who possesses the competencies and skills that would have enabled him or her to perform the attestation engagement. These competencies and skills include an understanding of (1) attestation engagement processes, (2) GAGAS and applicable legal and regulatory requirements, (3) the subject matter that the auditor is engaged to report on, (4) the suitability and availability of criteria, and (5) issues related to the audited entity's environment. 83. Auditors may meet this requirement by listing file numbers, case numbers, or other means of identifying specific documents they examined. They are not required to include copies of documents they examined as part of the attest documentation, nor are they required to list detailed information from those documents. 84. Under AT Section 50, SSAE Hierarchy, the reporting standards apply when the practitioner issues a report. The reporting standards do not apply when the practitioner declines to issue a report as a result of the engagement. 85. The term "more than remote" used in the definitions for significant deficiency and material weakness means "at least reasonably possible." The following definitions apply: (1) Remote--The chance of the future events occurring is slight. (2) Reasonably possible--The chance of the future events or their occurrence is more than remote but less than likely. (3) Probable--The future events are likely to occur. 86. "More than inconsequential" indicates an amount that is less than material, yet has significance. A misstatement is "inconsequential" if a reasonable person would conclude that the misstatement, either individually or when aggregated with other misstatements, would clearly be immaterial to the subject matter. If a reasonable person would not reach such a conclusion, that misstatement is "more than inconsequential." |


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July 12, 2013 Minor League UpdateWorld Futures Game Roster EditionPitchers: Miguel Almonte, RHP, Royals (Low-A Lexington): 87.2 IP, 81 H, 35 ER, 29 BB, 87 K, 3.59 ERA, 3-7 Almonte relies on his fastball/changeup combination to keep hitters off balance. The fastball works in the low-to-mid 90s and can touch higher when necessary. Almonte's best weapon is his changeup, at 80-83 with excellent life; scouts feel this pitch has the potential to be a plus-plus offering. He has toyed with multiple breaking balls (curveball and slider). While he shows the ability to spin these offerings, he is still developing consistency. In a perfect world, Almonte develops into a frontline starter that baffles hitters with his changeup. Carlos Contreras, RHP, Reds (High-A Bakersfield): 90.0 IP, 70 H, 38 ER, 41 BB, 96 K, 3.80 ERA, 5-7 After he worked as a reliever the previous two seasons, the Reds moved Contreras back into a starter role in 2013. Contreras attacks hitters with a fastball-changeup tandem; the heater gets plus-plus grades from some scouts, and the changeup grades as a true plus pitch. The problem is that Contreras has never developed a consistent breaking ball. Going forward, the Reds will continue to develop Contreras as a starter, but long term it appears as though he will be a high-leverage reliever in the majors. Rafael De Paula, RHP, Yankees (High-A Tampa): 79.0 IP, 61 H, 32 ER, 28 BB, 108 K, 3.65 ERA, 6-4.
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WEST'S OREGON REVISED STATUTES ANNOTATED $350.00; 47 volumes 2011; perfect condition. Can deliver to Portland, Bend, Hood River areas; (503) 222-4448. OFFICE SPACE
1-2 WINDOW OFFICES DOWNTOWN PORTLAND in 6 lawyer suite, reception, secretarial space, conference rooms, phone, Internet, fax, new copier, onsite parking,1618 SW 1st Ave., call (503) 224-2301 or email Ron at email@example.com. 2 LARGE OFFICES – Central to 6 counties, minutes to downtown PDX, Oregon City, etc.; Easy fwy access; Free parking; reception area, library, large conf. room; kitchen; dedicated file/work space, brand new high speed internet & phone installation; private fax wiring (or use ours); flexible, long or short term rental, lease, work-for-rent, situations. All usual amenities. From $585.00/mth. Call Gary at (503) 295-0431 or (503) 201-0992. 2 OFFICES OFF KRUSE WAY in newly painted and carpeted, congenial 14 attorney "law suite" with reception, two conference rooms, kitchen, internet and free parking, located nearly equidistant from each of the tri-county courthouses and next door to Starbucks. Contact Jan or Jack at (503) 635-7773 or e-mail firstname.lastname@example.com. 1400 SW MONTGOMERY ST (behind PSU) – Office available now; share space with small plaintiffs law firm and five other attorneys; $735 per month includes parking, receptionist services, conference room, kitchen, library; copier and fax available. Call Gaylord Eyerman Bradley, P.C. at (503) 222-3526 or email firstname.lastname@example.com. $585/MO DOWNTOWN PORTLAND – Nicely furnished corner office with huge windows on 8th floor of historic Yeon Bldg. Office is 13'x14.5' in well appointed low key suite with 4 experienced attorneys. Only 5 blocks to courthouse. Inquiries, call Amy Barnhouse (503) 228-7569 or email email@example.com. AFFORDABLE EXECUTIVE SUITE OFFICES – Prime location at Beaverton Central Max Station. Dual and single offices available immediately. Amenities include administrative support, receptionist, conference rooms, kitchen, free parking! Contact Maren at (503) 906-7800 or visit us at www. beaverton-esuites.com. BEAUTIFUL EXECUTIVE OFFICE SUITES – Portland or Hillsboro. Easy Freeway access—Abundant Free Parking! Beautifully appointed facilities--corner office available. Managed by experienced law office administrator. Many amenities including telephone, skilled receptionist, beverage services, and use of beautiful conference rooms. Contact Ruth at 866-393-2885 . BEND – LARGE OFFICE in new building with established law firm. One block from courthouse. Furnished with desk and bookshelves. Parking and use of conference room and kitchen included. Potential for expansion. $800 per month. Please call Mike at (541) 389-5010. BEND OFFICE– 1925 Craftsman home near downtown, reception with fireplace, conference room, possible referral work. email@example.com or call (541) 318-8038. BRIDGEPORT VILLAGE/TIGARD – Two available offices in attorney suite, located in professional building within 1 block of Whole Foods. Each office immediately available, $650 each. Call Mike (503) 443-2100, Anne (503) 684-9000, or email email@example.com. BRIDGEPORT VILLAGE/TIGARD Two available offices in attorney suite, located in professional building within 1 block of Whole Foods. Each office immediately available, $650 each. Call Mike (503) 443-2100, Anne (503) 684-9000, or email email@example.com. CORNER OFFICE WITH VIEW Downtown office space now available on upper floor of the American Bank Building, across street from Pioneer Square. Amenities include: receptionist, secretarial space, library, conference rooms, photocopiers, telephone equipment and kitchen. Free use of gym in building. Office shared with a 12-attorney AV firm. Call Scott (503) 228-8448 or email email@example.com. DOWNTOWN BEND – Office Space For Rent - Possible Sale Of Practice. Remodeled home in downtown Bend has been used as a law office for over 30 years. Three offices, library/conference room, large reception area, good off street parking. Rent entire building or separate offices. Will consider sale of established civil practice for long term lease of building. Contact Jim Slothower at email@example.com. DOWNTOWN PORTLAND Corner of SW 6th & Clay near transit mall. Nice fully furnished 9 x 11.2 inside office- $415. Includes full reception and custom telephone answering, library w/fireplace, conference room, shower, kitchen, some closed file storage, all equipment, 7 experienced attorneys, 4 blocks to courthouse, coffee shop and restaurant next door, fitness center one block away. Parking available ($150). 521 SW Clay (503) 226-3607. EXECUTIVE OFFICE SUITES — Beaverton, Clackamas, Tualatin and Vancouver offices. Satellite locations also available in the Seattle area. Private suites with skilled receptionist, conf. room. Internet, phone, transcription and other specialized services available. Corner Office Inc. (503) 780-3627. EUGENE – 1-2 offices available with space for support staff. Conference room, fax, copier available. Single-level, professional building in excellent location with other attorneys. 245 E. 4th Ave. Contact Jessica at (541) 434-2411 or firstname.lastname@example.com for more information. FREE RENT! Need Overflow Space? Need Project Space? We can help with our short term, flexible agreements. 5 prime locations, 2 downtown close to both the Federal and Mult. Co. Court Houses and 3 Lake Oswego/Tigard locations. Please call (503) 471-1455 for a special offer. GRESHAM OFFICE SHARING Reasonable rates for rent, equipment, staff. Contact Steve or Tony at (503) 667-6789. HILLSBORO – 2 elegant offices 1 block from courthouse. $650.00/ea + utilities w/first month free. For pics/info contact John Elliott: (503) 648-3146, or firstname.lastname@example.com. HILLSBORO – Prime space for up to three lawyers and staff. Conference room, parking, close to courthouse. Full service $750 each (503) 640-2661. HILLSBORO, PROFESSIONAL OFFICE SPACE – High-visibility attractive professional building: one block from courthouse, law library and county/city government campus. Offices available in various square footage and configurations. Tenancy includes use of conference rooms and kitchen, cleaning service. Off-street parking. Contact Marvin Garland: (503) 846-0707, email@example.com. KEIZER - 6-ROOM LAKEFRONT OFFICE SUITE FOR LEASE – Overlooks Staats Lake, near McNary Golf Course. Easy Freeway access. Contains 3 individual offices, 2 larger rooms for conferences, etc., 1 lobby/receptionist room. Located on 2nd floor of ADA compliant building shared with a law firm, insurance practice, and chiropractic clinic. Spectacular lake views. Call (503) 304-4886 or email email@example.com. KINGS HILL/GOOSE HOLLOW IN PORTLAND – Office suites available in historic Georgian mansion converted to office building. Three suites-320 sq. ft, 411 sq. ft and 580 sq. ft. Perfect for practitioner with 1 or 2 support staff. Close to downtown, MAC club, Washington Park, NW Portland and Pearl District. Rent is inclusive of utilities, janitorial service and parking. Month to month or lease negotiable. First month rent free. Please contact Len Stevens @ (503) 295-2166. KRUSE WAY - FREE RENT Class A Office Building. Primarily Attorneys. Partner-sized, windowed. Receptionist, Phones, Fax, Copier, Conference Rooms included. Free parking. One month free rent with lease. Prices range from $600 to $950/month. Phone numbers or ported numbers available. Call for information. John (503) 675-4300. KRUSE WAY/HWY 217 AREA – LOW OVERHEAD – Quaint house conversion into attorney offices. Easy central access to all three counties, near I-5 and Hwy 217, windowed corner office (with porch deck) for attorney. Reception room (with fire place), conference room/library, high-speed internet, fax, copier, kitchen/mail/production room, street signage available, client parking. Share office building with 4 other attorneys; $600. Call John S. (503) 624-0917. KRUSE WAY - LAKE OSWEGO – New Class A Bldg., Partner-size offices – Windowed, receptionist, phone, fax, copier, conference rooms, free parking; $600-$1,095/mo. Phone numbers available or porting tenant numbers also available. Call for information. John, (503) 675-4300. LAKE OSWEGO OFFICE SPACE – Two attorney offices available in very nice office suite off Kruse Way. Free parking. Includes shared use of conference facilities and kitchen. Telephone, internet, copier, fax and reception services also available. $975/month. Contact John Draneas at (503) 496-5500. NEW EXECUTIVE SUITES with emphasis on the professional. Easy I-5, Kruse Way and 217 access. Receptionist, conference rooms, Integra/Mitel phones, T-1 internet service, high-speed copier/scanner, fax, coffee & tea service, tenant lunchroom & kitchen. Call Kruse Professional Building (503) 601-5050 . NORTH PORTLAND law offices available, light reception available, from $550/month. Inquiries to: firstname.lastname@example.com. OFFICES AVAILABLE – 6960 SW Varns Road, Portland (near 217 & I5). Negotiable rent may include reception, administrative support, technical support, conference rooms, high speed internet, phone service, security, kitchen and parking. Possible exchange of work or contract overflow for attorney with a complimentary practice. Please contact Tom Johnson, Vial Fotheringham at (503) 684-4111. OFFICE SPACE FOR RENT at 1419 7th Street in Oregon City. Great location, lots of traffic. Approximately 10x15 legal office with similarly-sized adjacent secretarial space on second floor of converted house. Office currently houses two progressive plaintiffs/claimants' attorneys and congenial staff. Rent includes receptionist services, copier, fax machine, conference room and free off-street parking. Asking $750 per month, plus proportionate share of utilities. Call James Guinn at (503) 655-3796 or email at firstname.lastname@example.com OFFICE SPACE FOR RENT at 1467 13th Street in Salem. 12x16 legal office with use of secretarial space, copier, fax machine, luncheon area, two conference rooms and free off-street parking. $750 per month, plus proportionate share of utilities. Call W. Brad Coleman at (503) 370-9326 or firstname.lastname@example.com. OFFICE SPACE WITH A VIEW OF THE WILLAMETTE RIVER – Professional office space located on the beautiful Willamette River and conveniently located next to the Springwater Trail, perfect for runners and cyclists. Your office is located moments from downtown Portland and includes free parking, secure bike storage, and elegant conference rooms with full administrative support when you need it most. We provide you with a professional support team to greet your clients, answer your phone calls and handle your mail while upholding the highest professional standards. For information, please call River Park Center at (503) 238-7500. Mention the Oregon State Bar ad and receive one month of free rent . Come in. Sit down. Start working. Your office and staff are waiting for you. OREGON CITY – 2 offices in beautifully restored Victorian. Walk to courthouse, city hall. $475 and $675/mo. (503) 655-5500 or firstname.lastname@example.com . OREGON CITY OFFICE – John Henry Hingson III has an office available in his building at 409 Center Street, Oregon City. Close to elevator; off-street parking; law library; conference room; share copier, fax, etc. with three other lawyers. (503) 656-0355. OREGON CITY - PROMENADE BUILDING office space – River views, walk to Courthouse and Downtown. Free parking, flexible terms. Call David (503) 238-1025. OREGON CITY VICTORIAN – Share beautifully remodeled offices located on busy intersection near courthouse with two younger attorneys. $675/mo. Call Floyd (503) 799-8040. OVERLOOK PIONEER COURTHOUSE SQUARE: MOVE IN SPECIAL! $100 off first 3 months with 1 year lease. Entire floor tenant American Bank Building has 4 offices to sublet. Three window view offices overlooking Square: (1) 16.3 x 11.5 with re-light: $750/mo ($650 mo. for 3 months w/lease); (1) 15.5 x 11.5 with re-light: $750/mo ($650 mo. for 3 months w/lease); (1) 11.5 x 11.5 with re-light: $700/mo each ($600 mo. for 3 months w/lease). One additional office, view to East 11.5 x 12 with re-lite: $650/month ($550 mo. for 3 months w/lease). One secretarial station, $200/mo. On MAX lines. Rent includes reception, conference room, lounge and kitchen in pleasant law firm. Internet, phone excluding line cost, copy machine/printer, postage machine and fax lines available. Free use of gym in building. For further information or to schedule a time to view, contact Debbie Mosley at (503) 227-2518 or via email at: email@example.com. SETTING UP YOUR LAW PRACTICE? So much to do in so little time! Call for free and confidential office assistance – Professional Liability Fund Practice Management Advisors – Sheila Blackford, Dee Crocker, or Beverly Michaelis at (503) 639-6911 or 1-800-452-1639. SOUTH SALEM OFFICE SPACE – Full or part-time, rent or possible sale; 200-400 sq ft. $150 to $750 per month. 1845 Commercial St SE, Salem. Corby Hann (503) 371-7000. TIGARD/BRIDGEPORT – Office spaces for lease in the Oregon State Bar building. 1,000 - 2,100 sq ft, ground floor. Please contact Kevin VandenBrink or Joe Kappler at Macadam Forbes, (503) 227-2500. TUALATIN OFFICES – Easy I-5 access from Nyberg Rd offices with pleasant views of pond and wetlands. Plenty of parking and nearby amenities. Office suites from 446 sq. ft to 2551 sq ft. with rates from $520 to $2976 per month. Long term or month to month available. Call (503) 706-8365 or e-mail email@example.com. PERSONALS
BURNED OUT, STRESSED, DEPRESSED? Call the completely confidential Oregon Attorney Assistance Program (OAAP) at (503) 226-1057 or toll-free in Oregon: (800) 321-OAAP — Mike Long, ext. 11; or Shari R. Gregory, ext. 14. HOOKED BY CHEMICAL DEPENDENCY? Help yourself and your loved ones. Call the confidential and anonymous Oregon Attorney Assistance Program (OAAP) at (503) 226-1057 or toll-free in Oregon: (800) 321-OAAP — Meloney C. Crawford, ext. 13; or Douglas Querin, ext. 12. WERE YOU RAISED in a family where there was alcohol, physical, sexual, or emotional abuse or some other dysfunction? For information about lawyers' ACoD support groups, call the confidential and anonymous Oregon Attorney Assistance Program (OAAP) at (503) 226-1057 or toll-free in Oregon: (800) 321-OAAP — Mike Long, ext. 11; or Shari R. Gregory, ext. 14. WORRIED about an attorney who is drinking and/or using drugs? We share your concern! Call the confidential and anonymous Oregon Attorney Assistance Program (OAAP) at (503) 226-1057 or toll-free in Oregon: (800) 321-OAAP — Mike Long, ext. 11; Shari R. Gregory, ext. 14; Meloney C. Crawford, ext. 13; or Douglas Querin, ext. 12. POSITIONS AVAILABLE
It is the policy of the Bulletin to only list opportunities for employment that are consistent with OSB Bylaw 10. A THIRD OF LIFE IS SPENT AT WORK. Are your rewards meeting your needs? If you are considering a job or career change, we can help. Call the confidential Oregon Attorney Assistance Program (OAAP) at (503) 226-1057 or toll-free in Oregon: (800) 321-OAAP — Mike Long, ext. 11; Shari R. Gregory, ext. 14; Meloney C. Crawford, ext. 13; or Douglas Querin, ext. 12. ASHLAND LAW FIRM Davis, Hearn, Bridges & Anderson, P.C., seeks an attorney with at least 2 years of experience, portable practice preferred. Please send a resume and cover letter to Jennifer A. Bridges at email@example.com by email or by mail at 515 E. Main Street, Ashland, Oregon 97520. ASSOCIATE ATTORNEY – AV-rated firm, located in wine country, with a growing multi-state defense litigation practice, seeks an associate with some courtroom or prior law office experience and a competitive personality. We focus on insurance defense (workers' compensation), administrative (OSHA/safety), and employment law. New lawyers can quickly develop hands-on experience working closely with senior attorneys. Cover letter, resume, transcript and writing sample requested. Excellent compensation and benefits package. Send to Joe Martin, Cummins Goodman, et al., PC, 100 S. College Street, Newberg, OR 97132. Email: firstname.lastname@example.com ATTORNEY – Entry level attorney positions available within the Office of the Staff Judge Advocate, Oregon Army National Guard. Attorneys are needed to support the legal needs of the Oregon National Guard with domestic emergency response law, contract law, military justice and administrative law. The growth of the Oregon National Guard has brought immediate openings and swift career progression for Oregon licensed attorneys. For additional information on the challenging and dynamic opportunities located throughout Oregon, please contact LTC Mark Ronning at (503) 584-3571; CPT Kristy Harrison at (503) 584-2888; firstname.lastname@example.com. CENTRAL OREGON LAW FIRM seeks a Business Associate with 3 to 6 years of transactional experience and high academic credentials. Ideal candidate will have experience with mergers & acquisitions, complex document drafting, and entity formation. Trademark, copyright and licensing experience are "a plus." Submit resume and transcript to: Erin MacDonald, Karnopp Petersen LLP, 1201 NW Wall Street, Bend, Oregon, 97701 or email@example.com. CENTRAL OREGON LAW FIRM seeks a Litigation Associate with 2 to 3 years of civil litigation experience and high academic credentials. Ideal candidate will demonstrate outstanding legal writing, research and analysis skills. Submit resume and transcript to: Erin MacDonald, Karnopp Petersen LLP, 1201 NW Wall Street, Bend, Oregon, 97701 or email@example.com. CITY OF BEAVERTON-ASSISTANT CITY ATTORNEY – Population: 90,000, Pay range: $5,592 to $9,369 mo. DOQ + excellent benefits package. The City of Beaverton seeks an experienced legal professional to support the City's efforts to implement the Civic Plan (available at www.beavertonoregoncivicplan.com) by advising staff as to real estate contracts and transactions and land use regulations; interpreting and applying local, state and federal laws; and drafting other legal documents and opinions. The ideal candidate will have experience with one or more of the following: land use, urban renewal, real estate transactions, public/private development transactions, contract negotiations and/or general transactional work. The position requires at JD and at least 6 yrs. of relevant work experience. Full description and application materials are available at www.beavertonoregon.gov. Closing Date: January 20, 2012. EOE Veterans encouraged to apply. CITY OF CANBY is hiring a City Attorney effective April 2, 2012. Please see City's website for more info at www.or.us. EXECUTIVE DIRECTOR – Legal Aid Services of Oregon (LASO) seeks an Executive Director. LASO is an effective, high quality non-profit legal services program with the primary purpose of achieving justice for the low-income communities of Oregon by providing a full range of the highest quality legal services. This position provides overall leadership to support a comprehensive, coordinated legal delivery system within the state of Oregon. Qualifications include significant experience in upper level management and a demonstrated ability to provide leadership in a large, complex organization with numerous political and fund raising requirements. EOE. Open until filled. For job details see Employment Opportunities at lasoregon.org. ITRON is a global provider of hardware, software and services to the SmartGrid industry. We do business in over 130 countries and our annual revenues exceed $2.2 billion. We have a rare opening and are currently seeking a Senior in-house attorney to join our legal department. The ideal candidate should have a minimum of 6-8 years of experience, both at a large law firm as well as in-house. The attorney will be responsible for: reviewing and drafting complex commercial agreements including software licensing; negotiating complex legal, commercial and financial terms; researching and advising on matters relevant to the company's business, including intellectual property protection, general corporate compliance and contracting; ensuring compliance at all times with the company's legal, financial and risk management policies and procedures; instructing and managing external counsel in the resolution of commercial disputes and litigation; preparing and delivering presentations to employees on legal topics of interest; and responsibilities as assigned. Desired traits are: strong intellect, excellent communication and interpersonal skills; ability to act and function both independently and as part of a team; results driven, strategic thinking, agility and customer service orientation; self starter, effective at collaboration and building strong client relationships; "hands on" mentality and the ability to work in a fast paced environment. Candidates with the above qualifications should email a cover letter and resume immediately to: firstname.lastname@example.com and apply online at www.itron.jobs. Itron Inc. is a leading technology provider to the global energy and water industries. Our company is the world's leading provider of intelligent metering, data collection and utility software solutions, with nearly 8,000 utilities worldwide relying on our technology to optimize the delivery and use of energy and water. Our products include electricity, gas, water and heat meters; data collection and communication systems, including automated meter reading (AMR), smart metering and advanced metering infrastructure (AMI); meter data management and related software applications; as well as project management, installation, and consulting services. To know more, start here: www.itron.com. Itron is an EOE/AA Employer. If because of a disability you require assistance in order to apply to this position, please contact firstname.lastname@example.com. NEWPORT LAW FIRM looking for Associate Attorney to practice family law, estate planning, business law, real property law and general civil litigation. Must have three years experience , good time management skills and zealousness for trial work. Applications should include a resume and salary requirements to the Oregon State Bar, Attn: Blind Ad K-17; P.O. Box 231935, Tigard, OR 97281 or e-mail email@example.com">firstname.lastname@example.com with "Blind Ad K-17" in the subject line. PARTNERSHIP OPPORTUNITY: Prominent, established, AV rated East Portland law firm with a general civil practice seeks to add an established attorney to its roster, with a view toward immediate partnership. Excellent opportunity to enjoy a suburban location, easy access, and continued growth. Candidates must have established clientele, excellent reputation, and successful business development practices. Please send resume and cover letter to Jeffrey S. Bennett at firstname.lastname@example.com. PATENT ATTORNEY – Marger, Johnson & McCollom, PC, seeks an experienced patent attorney with a degree in electrical or computer engineering. Preference will be given to those having engineering experience and 3-5 years of experience preparing and prosecuting patent applications. Please email a cover letter and resume to email@example.com. THE BEAVERTON MUNICIPAL COURT seeks to expand its roster of court appointed attorneys by one or two positions. The deadline for application is February 9, 2012. The Court hears criminal matters Monday through Friday. Attorneys are assigned to meet with new clients after arraignment on a Monday or a Wednesday once per month. Criminal hearings are set on Tuesdays and Wednesdays. Jury and Court Trials are set on Thursdays and Fridays. If you are interested in applying, please contact Kay Renfro, Court Administrator, at (503) 526-2291, firstname.lastname@example.com or send a letter of interest to Beaverton Municipal Court, Attn: Kay Renfro, 4755 SW Griffith Drive, P O Box 4755, Beaverton, OR 97076-4755. TRIAL COURT ADMINISTRATOR Deschutes County Circuit Court, Bend, Oregon. For more information view the Invitation to Apply linked within the job announcement at http://courts.oregon.gov/OJD/jobs, select "Paid Positions" and Trial Court Administrator 4. TRIBAL COURT SEEKS ATTORNEYS The Tribal Court for the Confederated Tribes of Grand Ronde is seeking indigent defense lawyers to represent children and parents for child abuse and neglect cases. Please send a letter of interest and resume to: Confederated Tribes of Grand Ronde Tribal Court, 9615 Grand Ronde Rd., Grand Ronde, OR, 97396. Call (503) 879-4623 for more information. US MARINE CORPS JUDGE ADVOCATE – To practice law is a privilege. To practice law as a Marine Officer is a distinction reserved for the few who have what it takes, mentally, morally, and physically, to become a leader of Marines. If you prove yourself worthy you will not only serve in the field of law, but you will serve your country as an Officer in the US Marine Corps. Gain litigation experience and build a diverse resume by practicing Operational, Family, Environmental, Fiscal, Contracting, Tort Litigation, Labor, Civil, Immigration, and International Law. For more information contact the Officer Selection Officer, Captain Fred Harvey, at (541)758-0835 or email@example.com BAR BOX REPLIES — To reply to an ad in the classifieds listing a bar box address, mail responses in a 9 x 12 or smaller envelope to the Oregon State Bar, Attn: Blind Ad _____, P.O. Box 231935, Tigard, OR 97281 or email: firstname.lastname@example.com with the blind ad number in the subject line. To protect the confidentiality of a bar box holder and of the reader, we offer the following service: if there is a firm you do not wish to see your response, list that firm (or firms) on a note included with your letter to the bar box. Put both in an envelope addressed to "Classified." If the box holder is a firm you have listed, your response will be recycled. POSITIONS AVAILABLE – SUPPORT
LEGAL ASSISTANT – Portland office of Harrang Long Gary Rudnick P.C., a mid-sized regional law firm, seeks a FT legal ass't to provide administrative and legal secretarial support in its business practice. Must have demonstrated proficiency using MSWord, and be resourceful, organized, and enjoy client contact and handling myriad clerical details, including filing. Requires 3+ yrs. prior legal secretarial experience preparing and processing contracts, and independently handling annual corporate maintenance. We are a collegial firm committed to service and professionalism and offer a competitive compensation and benefit package. If you are like-minded and have the experience and skills we need, please submit your resume and cover letter by email to firstname.lastname@example.com. EOE. POSITIONS WANTED
NEED HELP WITH A BIG CASE? Want to expand your practice? Want to take a vacation? Contact the OWLS Contract Lawyer Service. We can help. Fast! You contact us with project/job information. We immediately post the announcement to our contract lawyer list serve. You are promptly contacted by our contract lawyers who meet your criteria. Free! No fee to post jobs or projects. You pay the contract lawyer you hire. Effective! Contract lawyers statewide. Many levels of experience. Many types of expertise. For more information, or to post a job, contact: Norma Freitas by phone at 503/375-5484 or email at firstname.lastname@example.com. LOOKING FOR ASSIGNMENTS, anything from litigation support to first chair. 30 + years. 100's of cases, many to verdict (and appeal). AV. Judge pro tem. All areas of civil law. Now solo and want more work. Compensation and being the Big Dog secondary to getting busy again. Please email email@example.com with Blind Ad B-9 in the subject line or mail tothe Oregon State Bar, Attn: Blind ad B-9; P.O. Box 231935, Tigard, OR 97281. REAL ESTATE
1884 CLASSIC GOOSE HOLLOW VICTORIAN BUILDING for sale – Exquisitely updated, with five office suites and eight on-site parking spots. Very close to MAC, Central Core and freeways. Exceptional opportunity for ownership in downtown area. Contact Dan at (503) 273-8888. CEDAR LODGE FOR SALE IN ZIGZAG; 5+acres; Douglas firs; hand built; share, live, vacation; Only interested/approved call (503) 222-4448. HILLSBORO DOWNTOWN – Attorney office suite 1900 square feet; retail 1400 square feet. Each has front and rear access and great Main Street exposure; extensive rear parking area. Excellent condition in prime location near courthouse (503) 640-2661. IDEAL LAW OFFICE PROPERTY – exclusive Firwood Lodge residence. Forested acre. Circular drive. World-class design. Ambience. Creative, single-level. 5000+sf for business and personal use. Bridgeport, 217, I-5, Kruse Way. Great investment - development potential. $648K MLS#11289727 Jeff (503) 888-4102 Look: http://www.postlets.com/res/5085745 MODEL LAW OFFICE BUILDING FOR SALE – Highly visible, newly renovated, 2,882 sf Burlingame building close to I-5. On bus lines/abundant parking. For details contact firstname.lastname@example.com, (503) 221-4856. RECREATIONAL RENTALS
ARCH CAPE BEACHFRONT HOME, CASE PACIFICA – Five bedrooms plus sleeping loft; Three full baths; Mexican tile floors; Panoramic views; Summer weeks; Off season weeks or weekends. Robert Sacks (503) 975-6923. CANNON BEACH – Cozy cabin for 2. Midtown, no view, close to beach, dining. $92/night plus $20 cleaning, tax. (503) 310-9638, email@example.com. FRANCE: MINUTES TO THE MEDITERRANEAN – Experience life in a small french village. Historic house in picturesque walled village. View sunrise over the Mediterranean and sunset over the Pyrenees. 2 hours to Barcelona. 2 bedrooms, 1 bath, rooftop terrace. Sleeps 5. www.coeurdelaroque.com or (541) 915-5314. KIHEI, MAUI, HAWAII– Large oceanview 1BR, 2BA condo, LR sleepersofa, two pools/spas, tennis, across street from beach. Attorney discounts. firstname.lastname@example.com (503) 329-5088; Pictures: http://picasaweb. google.com / SamSandmire/ OceanView MauiCondoRentFromSamSandmire#. KONA, HAWAII – Lovely oceanfront 1 BR condo. Large MBR, vaulted ceilings, great view. Tennis, oceanside pool and spa, walk to town (503) 675-6220. For photos, email: email@example.com. LINCOLN CITY - ROAD'S END: Beautiful fully furnished ocean view home; 4 bedroom, sleeps 8, ½ block to beach. Hot tub, wi-fi, deck, fireplace, $145 weeknights, $210 weekends and holidays, 2 night minimum. No smoking, no pets - www.chandlerbeachhouse.com. LONDON – Spacious 3 bedroom/2 bath flat in Westminster Dist. Completely furnished in secured building with underground parking and 24-hr concierge service. Daily and weekly rates (503) 222-2331 or firstname.lastname@example.com. NETARTS/TILLAMOOK – Spectacular 2 BR + loft, 2.5 BA fully furnished cabin on Netarts Bay with sandy beach. Smoke free. (503) 730-5384 or firstname.lastname@example.com. OCEANSIDE – Beach house on cliffside, overlooking ocean and Netarts Bay. 4 decks, fireplace, spa tub, washer/dryer, and gourmet kitchen. Three baths, sleeps six; $300 weekend (Fri, Sat nts); $75/night Sun-Thurs; $600 entire week (503) 478-1280. PACIFIC CITY BEACHFRONT HOME – Four bedrooms, sleeping loft, 3 baths. Great location, nice, clean, well equipped. Ivan Zackheim or Miriam Hecht. (503) 227-6477. SCOTTSDALE – North Scottsdale home near Troon and TPC golf courses. Newly furnished. 3BR, 2BA, 52"plasma TV, pool, outdoor barbecue. No smoking, no pets. Tony at (503) 221-2271. SEASIDE – Absolutely gorgeous 3200 sq ft vacation home with panoramic ocean view during the day & city lights @ night. Hot tub on deck, Sleeps 8+. Pet/smoke free. Introductory rates (360) 694-5175, (1-877) 464-4429. SEASIDE – Large 3 BR, 2 BA, ½ block to beach. 2 TVs, partial ocean view. 2 night minimum - $150 per night, $950 per week + cleaning + tax (503) 228-4317 or (503) 777-3283. No smoking, no pets. SUNRIVER – Attractive 3 BR 2 BA home, hot tub, 6 bikes, 2 TVs, DVD/VCR, CD, BBQ, microwave, fireplace, dishwasher, washer/dryer and all amenities. Great location near mall and Ft. Rock Park. No smoking/pets (541) 354-1902 eves. DCCA #804 SUNRIVER – On the golf course! 4 BR 3.5 Baths, two family rooms, sleeps 10. Fireplace, Jacuzzi in Master Suite, new carpet and décor; four TVs, DVDs, Washer/Dryer, bikes, gas barbeque, hot tub, 2.5 car garage. Foosball, pool table. No smoking/pets. Walking distance to ClubHouse North, Mavericks available. $250 - $300/night + cleaning virtual tour at www.mtresort.com/7vine/ ; phone (503) 364-9115. SUNRIVER – Warm, cozy, 2 bedroom, 1 bath Ranch Cabin, ideal for a weekend getaway. Fireplace, TV, Wi-Fi, DVD, CD, BBQ, washer/dryer, fully furnished & well-equipped. Sleeps 4. $95.00/night + $75 cleaning fee (541) 770-6720. SUNRIVER HOME – 4 BR/2BA, sleeps 8, loft, hot tub, decks with furniture, TV/VCR, large stone fireplace with split wood, W/D, 2 car garage, propane BBQ, 2300 sq. ft, well equipped, on secluded green way, near mall, pet friendly. Call for seasonal rates, 7th night free: (503) 654-8166 eves, (503) 692-3770 days. E-mail email@example.com. SUNRIVER—SUNRAY VACATION RENTALS - Choose from over 150 Homes or Condos with hot tubs. Pets OK in some homes. Call 1-800-531-1130, book online at www.sunrayinc.com, or e-mail us at email@example.com. WEST MAUI HAWAII – Spacious two bedroom, two bath beachfront condo with panoramic views of stunning sunsets over Lanai and Molokai. Located at the Hololani in West Maui, Hawaii. www.hololani.com. Unit A402 * Fully Equipped Kitchen *Washer Dryer * Heated Fresh Water Pool* Cable TV * Weekly Maid Service *Underground Parking. Minimum 5 nights. Adults only and no smoking or pets (800) 367-5032, www.mauihololani.com. SERVICES
AD HOC ATTORNEY SERVICES– PLF insured Ad Hoc Contract Legal Services available for reasonable fees. Physically located in Lane County, virtually available throughout Oregon. Contact Andrea Knight, (541) 933-5756 or email@example.com. AMAZING VIDEO CONFERENCING IN HIGH DEFINITION! Video Conferencing solutions for your legal depositions. Across town, across the country or anywhere in the world. Comfortable conference room accommodates several people. Call (503) 597-1300 to schedule your video conference at Corner Office, Inc. APPELLATE ATTORNEY — Available to assist with appeals or take referrals. Experienced with hundreds of appeals. Background also includes publication of the "Oregon Appellate Manual" with Butterworths, and eleven years of teaching legal writing, research and appellate advocacy at the University of Oregon School of Law. Some appeals cost under $4000. Call George Kelly, (541) 343-1884. ARBITRATION-MEDIATION – Retired Chief Judge offers over 15 years of litigation experience as trial attorney and judge, and over 21 years on the Oregon Court of Appeals. Wm. L. Richardson, Senior Judge, at your service. (503) 843-2111, email@example.com . ARBORIST/FORESTER – David D. Hunter, Certified Arborist, LLC provides expert witness services relating to arboriculture and forestry related issues. Arboriculture consultation services include timber trespass, tree and landscape damage appraisals, hazard tree assessments, and reports. David D. Hunter (503) 319-0380 www.davidhunterarborist.com. AVIATION ATTORNEY – Thomas J. Flaherty (503) 245-2500, or email email@example.com. Aviation accidents; defense of FAA certificate enforcement actions; NTSB trials; purchase and sale of aircraft; available for representation, consultation or referrals. OSB member since 1974. Instrument rated commercial pilot, single-engine land, single-engine sea, multi-engine land. FAA Certified Flight Instructor (CFI), Instrument Flight Instructor (CFII) and Multi-Engine Instructor (MEI). AVIATION LAW – Landye Bennett Blumstein LLP, www.landye-bennett.com, is one of the leading firms in airplane and helicopter crash litigation for plaintiffs, with over 40 years of combined experience. We have successfully litigated cases against many major aircraft/component manufacturers, including Cessna, Piper, Cirrus, Beech, Rockwell, Fairchild, Sikorsky, Robinson, Avidyne, Honeywell, Teledyne Continental, Lycoming, Kaman, United Instruments, and GE. Contact Bob Hopkins, firstname.lastname@example.com, or Matt Clarke, email@example.com, at (503) 224-4100. COACHING FOR LAWYERS – Practice and business development. Leadership and transition: promotions, career change, protirement. Work/Life balance. OSB Member. Free phone consultation. Confidential. firstname.lastname@example.com. (503) 866-5382. CONFUSED BY THE TRUST ACCOUNTING RULES? Don't neglect this crucial aspect of practice management! Call for free and confidential advice on how to set up your lawyer trust account – Professional Liability Fund Practice Management Advisors – Sheila Blackford, Dee Crocker, or Beverly Michaelis at (503) 639-6911 or 1-800-452-1639. CONTRACT ATTORNEY – Over 20 years civil litigation experience. Research, pleadings, motions and trial prep. Portland area office. PLF insured. Lisa Day (503) 669-3406. ESTATE & TRUST TAX RETURNS (income, estate and inheritance taxes) prepared by AV attorney (LLM Tax) with 25 years experience. prompt, efficient service. Confidential, privileged; competitive costs. contact James Oberholtzer at (503) 412-8647 or firstname.lastname@example.com FORENSIC DOCUMENT EXAMINER — Trained by the Secret Service and US Postal Crime Lab examiners. Fully equipped laboratory. Qualified in state and federal courts. Retired from the Eugene Police Department. Jim Green, (888) 485-0832, www.documentexaminer.info. FORENSIC EXAMINATION OF HANDWRITING ON EVIDENTIAL DOCUMENTS – Consultations with Attorney. Reports documenting findings and conclusions. Critique of alternate opinions. Court qualified since 1985. Dorothy Lehman (503) 654-7156. HOLISTIC, CONFIDENTIAL COUNSELING – Get assistance in reducing stress, anxiety or depression from relationships, professional commitments, family situations, health issues, life changes. Explore evolving goals and priorities. Debra Flittner, J.D., M.A., Lic. Professional Counselor (OR: C-2516); (503) 799-5762. INSIGHT REAL ESTATE (503) 228-6989 Office – We provide real estate service to the Portland/Metro areas. We have extensive experience in our Real Estate Market over the last 25 years. Our representation of client's needs derives from our fiduciary obligations. Contact us to discuss your clients needs or for referrals. Mark Minnis, Principal Broker, (503) 740-6217 cell; firstname.lastname@example.com. INVESTIGATION – Northwest Investigations & Consulting is a full service investigation firm specializing in: Trial Preparation, Locates, Interviews, Asset & Background Checks. Mike Greene of Rosenthal, Greene & Devlin PC., states " Their positive results & professionalism really shows" contact Steve (503) 710-4414, email: nwinvestigation @comcast.net web: nwinvestigation.com. LEGAL ETHICS DEFENSE: ETHICS ADVICE & OPINIONS — Christopher R. Hardman - Providing defense services against Bar disciplinary proceedings; legal ethics advice, consultations, and opinion letters. Mr. Hardman is a former Assistant Disciplinary Counsel of the Oregon State Bar Office of Disciplinary Counsel; and a former Bar prosecutor. He is a speaker and moderator at Ethics Continuing Legal Education Seminars sponsored by the Bar, New Lawyers Division and others. He may be contacted at his office: Christopher R. Hardman, (503) 916-1787 , or Fax (503) 916-1789; 909 SW St. Clair, Portland, OR 97205. MEDIATION SERVICES by David Marcus. Emphasis on construction, real estate & other commercial disputes; over 600 cases resolved; (AAA, CDRS, OMA). No fancy display ad, just reliable, quality services at a reasonable fee; (503) 363-9341, email@example.com. NEED HELP WITH A BIG CASE? Want to expand your practice? Want to take a vacation? Contact the OWLS Contract Lawyer Service. We can help. Fast! You contact us with project/job information. We immediately post the announcement to our contract lawyer list serve. You are promptly contacted by our contract lawyers who meet your criteria. Free! No fee to post jobs or projects. You pay the contract lawyer you hire. Effective! Contract lawyers statewide. Many levels of experience. Many types of expertise. For more information, or to post a job, contact: Norma Freitas by phone at 503/375-5484 or email at email@example.com. REAL ESTATE RECEIVERSHIPS – Construction management firm seeking expansion of receivership clientele base. Proficient in all phases of project management on contract basis. Specializes in jurisdictional compliance - due diligence - planning zoning best use alternatives - procurement- vertical completion - project stabilization. Single family, multi family, mixed use and commercial. Mark Bartholemy - Bartholemy Construction Management, LLC – (503) 201-6238, firstname.lastname@example.com. STRESS, anxiety, depression psychotherapy and counseling; career counseling; confidential assistance improving strained relationships, clarifying career considerations, responding constructively to occupational, family, and individual emotional developments, transitions, etc. Standish McCleary III, J.D., Ph.D., Lic. psychologist (16 yrs. atty); (503) 228-0688. WASHINGTON WORKERS COMP 30 years experience. More than 2000 cases successfully handled. Contact: Kevin G. Staples, Washington Workers Comp ., (503) 283-3393; (360) 816-2500; kevin.staples@ landerholm.com. WANTED
WANT TO PURCHASE minerals and other oil/gas interests. Send details to: P.O. Box 13557, Denver, CO 80201. TO SUBMIT A CLASSIFIED
POSITIONS AVAILABLE $30 for the first 20 words, 50 cents each additional word. SERVICES $40 for the first 20 words, 50 cents each additional word. ALL OTHER ADS $40 for the first 20 words, 50 cents each additional word. Oregon State Bar members receive a $10 discount on these ads. COLOR Color may be added to any ad for an additional $20. SUBMIT TO E-mail: firstname.lastname@example.com; fax: (503) 598-6948; mail: P.O. Box 231935, Tigard OR 97281, Attn: Advertising. For questions, contact Leone Gholston at firstname.lastname@example.com, (503) 431-6348 or 1-800-452-8260, ext. 348 (in Oregon and Idaho toll-free). DEADLINES
The first business day of each month for the following month's issue. |


text:
Could You Ever Forgive Me?
Reviews For The Snake and the Eagle
Reviewer: Calamur (Anonymous)
03/06/2008 08:32 pm
Reviewer: Anonymous (Anonymous)
01/19/2008 10:57 pm
Good story and plot, I just sipped it all in without noticing the time. Just one thing: Give more pages chapters, I'm now in agony about poor Snape! :}
Reviewer: Raincloud (Signed)
01/23/2007 07:39 am
Reviewer: Anonymous (Anonymous)
01/22/2007 06:39 pm
Reviewer: Anonymous (Anonymous)
01/22/2007 06:34 pm
I liked this chapter!It was well written and had lots of thought out into the new character.
The Job Interview
Reviewer: Anonymous (Anonymous)
01/22/2007 06:29 pm
Reviewer: Calamur (Signed)
07/08/2006 05:35 am
heheeh I loved this chapter.. .really good work... I loved the confrotnation and the scene building too
The Starting of Patrolling
Reviewer: Calamur (Signed)
07/08/2006 05:27 am
great chapter again... it goes very fast, which is the only rant I have, but that's good :)
The Staff Room Affair
Reviewer: Calamur (Signed)
07/08/2006 05:23 am
Nice one... You're really getting good and you'll be sitting one day with the greats of fanfiction :)
The New Teacher
Reviewer: Calamur (Signed)
07/08/2006 05:17 am
I like the character sketch of Alexendra.. she seems pretty hot :P... I liked the chapter as a whole. It was a lot better than chapter one with really nice flow
Author's Response: Thanks, that's because my beta ROCKS!
Author's Response: Thanks, that's because my beta ROCKS!
The Job Interview


text:
Anyone know how to add English captions to this??
Hingsen v Thompson
2 posts
• Page 1 of 1
Re: Hingsen v ThompsonGreat find. I notice they interviewed Frank Dick too. Let us know if you find an English version.
2 posts
• Page 1 of 1
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text:
VERO BEACH — On December 16, 2012, the City of Vero Beach Recreation Department will present "The Christmas Puzzle," an original performing arts drama.
The Christmas Puzzle is entertainment for the entire family. This heart-warming holiday production will amaze audiences with its Cirque du Soleil style acrobats, dancers and aerialists. Recreation participants ages 3 to 20 make up the 200-student cast. Capture the spirit of the season by attending a performance of "The Christmas Puzzle" on December 16, 2012 at 2 pm or 6 pm at the Vero Beach High School Performing Arts Center (1707 16th Street - Vero Beach, FL 32960).
Advance tickets are available at Leisure Square, the Vero Beach Community Center, and Riverside Racquet Complex. Tickets may also be purchased at the door. Admission donations are $6 for adults and $5 for children and seniors. For more information call 772-567-2144 or 772-770-3775 or visit the recreation page at www.covb.org.


text:
LSU's strong 2013 recruiting class got a little stronger today as Les Miles and the Tigers received a verbal commitment from Maquedius Bain.
The 4-star defensive tackle from Fort Lauderdale/University School made his announcement this afternoon.
The 6'3" tall, 308 pound lineman had committed to Florida State earlier in the recruiting process, but could not pass up the chance to play for LSU and the Tigers reputation for defensive lineman.
LSU's 2013 recruiting class is ranked number six by Rivals.com.
Watch 9Sports tonight for updates on LSU's newest football member.
Copyright 2013 WAFB. All rights reserved.
635 W. 7th Street Cincinnati, OH 45203 Switchboard: (513) 421-1919 Newsroom: (513) 421-0119 Press releases: firstname.lastname@example.com
FCC Public File firstname.lastname@example.com 513.421.1919 EEO Report Closed Captioning


text: Weather I have been visiting Bourg St Maurice, almost every year since 1983. It's nearly always been hot and sunny for every summer visit, with temperatures around 30 degrees Celsius or even more (38C once!). It's cooler high in the mountains of course – something akin to a spring day in England. Bourg is in the valley bottom, relatively low at 850 metres altitude, and you certainly feel the heat as you descend from a day's riding in the mountains. The main swimming pool is open all year round, with the open air part open from 1st July. There are additional pools attached to mountain restaurants, and a small lake further down the valley for sun-bathing & splashing around in. You will need your shades & suncream. In 20 years, rain has only been a problem once. (update, the 2006 tours saw some rain as well)The weather is not guaranteed of course, but I've only known one summer trip badly affected by days and days of rain. I wish I had NEVER said this back in 2003. In 2004, we got heavy rain on BOTH Alps tours. It was a close call, but rain didn't stop play. Yes, it rained for about half the week, but we still got clear weather in the latter half of both trips, and still completed the high passes in sunshine. (although an early run up the Col saw snow and sub-zero temperatures!) One benefit of a night time shower of rain in these mountainous areas is, you'll wake up to a fresh covering of snow on the highest peaks – a stunning sight in the morning sunshine.


text:
Login with Facebook
- One less password to remember
- Easily share with your friends
- We never post without your permission
Digging the colors and simplicity.
This is sick. Looks detailed and that a lot of time went into this design.
psychadellic. :)
Wow. :)
I like the one on the left much more. Simple is good. :)
This is just kind of funny. I like the design, I just can't see the band picking it.
I usually can't say no to Quicksilver designs as it is. This is no exception. +1
Digging the one with colors.
Very cool dude. Not into the text though. What is the significance of it?


text:
July 22, 2003
Statement of Senator Patrick Leahy
Senate Committee on the Judiciary
Hearing on WorldCom Bankruptcy
July 22, 2003
Like most Americans, I was outraged by the actions taken by WorldCom's top executives, by their fraud, and by their attempts to escape responsibility for their misdeeds. If reports are to be believed, the executives at WorldCom took steps that were deceptive, unethical and illegal.
I vigorously supported Sarbanes-Oxley, the most sweeping corporate reform legislation in decades, precisely because of the need to confront corporate fraud, like the debacle that has since been presented by WorldCom. Working with Senator McCain and other Senators, I sponsored many of the criminal and corporate accountability provisions in the new law, including strong new criminal penalties for securities fraud and for failure to comply with new document retention requirements. In addition, I worked on provisions for corporate whistleblowers who alert us to this kind of fraud. I was honored to serve on the House-Senate conference committee.
In terms of sheer dollar amounts, WorldCom may have perpetuated one of the largest corporate frauds in American history. WorldCom issued financial reports that grossly exaggerated its income by more than $11 billion and its balance sheet by more than $75 million. In doing this, WorldCom left its employees without a secure retirement. It also took out enormous loans that could not be repaid, and in its failure, WorldCom threw the telecommunications industry into disarray.
When WorldCom's fraud came to light, its creditors lost an estimated $200 billion in debt and equity. That is three times the size of the Enron losses. In addition, at least 22 States lost more than $2.6 billion in public retirement funds. In Vermont, WorldCom's fraudulent actions reduced the State pension fund by $9 million. WorldCom's fraud hit its own employees particularly hard. More than 22,000 employees lost their jobs and incomes for their families. WorldCom's actions solidified a downward spiral in the telecommunications sector, resulting in significant job losses and bankruptcies across the industry and reduction in competitive alternatives for consumers.
In addition to the private, civil remedies being sought against WorldCom, the federal government has responded on many levels. The Securities and Exchange Commission and the Department of Justice have launched investigations. WorldCom has agreed to pay a $750 million penalty to the SEC and to comply with corporate governance and internal controls. WorldCom executives are under indictment, and some have pleaded guilty to criminal charges. The General Services Administration is reviewing WorldCom's fitness to hold government contracts, and the Internal Revenue Service is reviewing the propriety of its claims to certain tax deductions and for refunds.
By the same token, our purpose as WorldCom goes forward and emerges from bankruptcy proceedings should be the same here as it is in other bankruptcies: to divide assets fairly, and, if possible, create an entity that will be able to compete and create jobs in the future. Unless there is some reason to believe that the bankruptcy code is not sufficient to respond to the failure of WorldCom, then the bankruptcy should proceed in the ordinary course. Our bankruptcy laws are intended to attempt to achieve fairness through a structured division of a debtor's assets, and our bankruptcy laws can also allow companies to restructure and return to business. In this way, the bankruptcy code attempts to prevent the situation in which a company that is capable of holding its own is driven out of business. I would like to see competition in the telecommunications industry be both fair and spirited.
I understand that there are significant concerns about the competitive landscape as WorldCom emerges from bankruptcy. As a result of the bankruptcy proceeding, WorldCom may have less debt than some of its competitors. Lowered debt ratios are a serious concern and one that bankruptcy courts handle frequently. If, as we move forward, there is some reason to believe the bankruptcy system is breaking down, we are ready to step in and take appropriate action. Similarly, if the actions taken by the DOJ, the SEC, the IRS, and the GSA are inadequate to the challenges presented in this uniquely troubling situation, we should do whatever is necessary to help those agencies chart the right course.
# # # # #


text:
Author Notes: I love simple recipes and simple desserts are better. This recipe can be easily adapted to make any flavor you like. - Holly Zajac
Makes 8
- 2 packages unflavored gelatin about 2.5 tsp
- 3 cups whipping cream
- 1 cup sugar
- 3 tablespoons water
- 2 teaspoons Vanilla extract
- In a medium saucepan, combine the cream, sugar, and. Bring the mixture just to a simmer over moderate heat. Remove from the heat and cover.
- Sprinkle gelatin over the water and let stand until softened, about 5-7 minutes.
- Uncover the cream mixture and bring just to a simmer over moderately high heat. Remove from heat, add the gelatin and stir until dissolved.
- Pour the panna cotta mixture into eight 4-ounce ramekins and let cool to room temperature. Cover with plastic wrap and refrigerate until the panna cotta is set but still jiggly, at least 3 hours.
- This recipe was entered in the contest for Your Best Recipe with Vanilla
Comments (3) Questions (0)
over 1 year ago Holly Zajac
now it is showing twice.... i think something is up with the website. It only need vanilla once.
over 1 year ago Holly Zajac
Odd when I go to edit the recipe it shows the 2 tsp vanilla.
over 1 year ago anne edgar
how much vanilla? it's not on the ingredients list!


text:
All about the
Sony Ericsson Mix Walkman including Specs, Reviews, News, Videos and Pricing
Quick Summary
The Sony Ericsson Mix Walkman offers a FM Radio, Media player, Music tones (MP3/AAC), SensMe™, Walkman™ player, TrackID™ music recognition, and access to PlayNow™ service. Other key features include Facebook and Twitter apps, 3.2 MP camera with video capture, and WiFi.
- Data: Edge, GPRS
- Design: Bar
- Keyboard/Buttons: Touchscreen
- Type: Messaging
- Talk Time: 9 hours (540 minutes)
- Touch Screen: Yes - capacitive
- Camera Features: Video capture, digital zoom
- Bluetooth: Yes
- Operating System:
- Wi-Fi: Yes
- See full specs
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text:
...The Talk of The Town For Kent & Queen Anne's Counties!
Click on the Arby's logo for some great coupon offers from Arby's of Chestertown.
WCTR's DOLLAR SAVER PROGRAM
Every Thursday morning at 10 am you can purchase certificates for great deals up to half price off from great local businesses. Click on the Dollar Saver logo below and shop local while saving money!
Click on the logo below for the Dec. 6 podcast of Garfield Center holiday show.
Find what you need from WCTR.com by clicking on the drop-down menus to your left. Follow today's headlines below!
Click HERE For All Of Today's News!
Click on the button to read the Kent County News story by Peter Heck on WCTR's 50 years of broadcasting.


text:
Can't recall any sexual assaults or persons being shot at any Tea Party rallies:
A man was shot Thursday near the Oakland encampment where anti-Wall Street protesters have been occupying for the last month.RELATED: Report: Man shot and killed "near" Occupy Oakland camp
The shooting happened just before 5 p.m. on the edge of the plaza outside Oakland City Hill. The Occupy Oakland encampment sits in the middle of the plaza.
Paramedics on the scene were tending the bleeding man, whose condition wasn't immediately known. Police were interviewing witnesses and trying to contain a crowd of protesters who had tried to prevent television cameramen from taking video.
It also wasn't immediately known if the victim or his assailants were connected to the protest.
The shooting comes a day after a group of Oakland city and business leaders held a news conference demanding the removal of the encampment, saying that it has hurt downtown businesses and has continued to pose safety concerns.
Many protesters fear police will eventually move forward with another early morning raid to remove them. A tear gas-filled clash between demonstrators and police on Oct. 25 resulted in more than 100 arrests and left an Iraq War vet with a serious brain injury.
Mayor Jean Quan allowed the protesters to return to the encampment the day after that raid. The camp has since grown to about 180 tents.
But tensions and safety concerns have resurfaced in recent says, and on Wednesday, Quan asked members of the camp to show respect to the people of Oakland by peacefully leaving.


text:
William Fredrich Schroeder
Position: WR
Height: 6-3 Weight: 200 lbs.
Born: January 9, 1971 in Eau Claire, WI
College: Wisc-LaCrosse
Drafted by the Green Bay Packers in the 6th round (181st overall) of the 1994 NFL Draft.
Weighted Career AV (100-95-...): 38 (2355th overall since 1950)
Let people know you like this site. Sponsor this page for $10. Your message will replace this ad.
Output includes all games from 1940 to 2013.


text:
View single post by izzy | |||||||||||||
Posted: Fri Jun 27th, 2008 01:15 pm |
izzy Member
I am currently reading a book by Oliver P. Temple titled, East Tennessee and the Civil War, (copyright 1899; Reprinted 1995 by The Overmountain Press, Johnson City, TN). Oliver Temple was from Knoxville, and was smack in the middle of the political fight to keep ETN in the Union. He writes about the early history of the area, the growth of slavery in the state, the political arguments of the time for Union or Secession, and the political campaigns and the voting results in ETN. He writes in the entertaining flowery rhetoric of the time, and takes a rod to anyone, north, south, east, or west, that he thinks needs to be called upon the carpet to answer for their actions. This book provides insight as to how and why ETN retained its Unionist sentiment. I am only half way through it, but in MHO, this text is turning out to be a basic must read for anyone interested in in that area. izzy |