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Financial accountability and management in government in Papua New Guinea PNG) stems from the Constitution and Acts of Parliament. The National Government may not raise revenues and loans and impose taxes or provide for the expenditure of public funds unless authorised by parliament on the recommendation of the Head of State acting on the advice of the National Executive Council NEC).
The Public Finances Management) Act 1986 provides for the management of publicjinances and related matters. The Act also allows forthe promulgation of regulations by the Head of State for the "better control and management of public moneys and public property" and forthe issue of Financial Instructions by the Department of Finance and Planning.
Central to the Government Financial Management System is the responsibility of the Minister for Finance and Planning forthe supervision of the finances of the State and public bodies Section 3 of the Act) and the role of the Department of Finance and Planning in the control and direction of all matters relating to the management of the financial affairs of the State subject to specific directions given to the Departmental Head by the Minister. Section 4 of the Act).
The Public Finances Management) Act creates two separate funds for the management and control of Government funds. All revenues and loans except trust moneys) are credited into the Consolidated Revenue Fund CRF). Payment out of the CRF is only authorised by an Appropriations Act. A large part of the expenditure comprises "Special Appropriations" which constitutes such items as the salary of the Governor General, public debt payments and other statutory payments which must be met irrespective of the state of the finances.
The Trust Fund comprises accounts established for such purposes as are directed by the Minister for Finance and Planning and held under Trust Investments or as prescribed by law. Trust Accounts can be broadly classified into three groups:
Group 1
Money held in trust for persons and authorities, eg. unclaimed moneys,
Group 2
Commercial trust accounts relating to working accounts covering stores and services, and
Group 3
Moneys deposited in trust accounts by parliamentary appropriations to meet future expenditure, eg. National Debt Sinking Fund Trust Account.
The Constitution provides for the raising and expenditure of funds including borrowing) by the National Government, subject to authorisation and control by Parliament,
In Section 209 of The Constitution the financial proposals for a fiscal year are required to be presented to the Parliament in the form of a National Budget and appropriations. The Budget sets out the estimates of the revenue to be raised and proposed expenditure of the Government.
Expenditure incurred from the Consolidated Revenue Fund falls broadly into two categories:
Expenditure subject to annual appropriations made by Parliament through the Appropriation Acts.
Expenditure charged to the Fund or deemed to have been appropriated by law.
Expenditure falling under the first category and included in the National Budget is submitted to Parliament for detailed discussion and approval and is incorporated in the Appropriation Act.
Public debt charges including interest, sinking fund charges, if any, expenses on Public Accounts Committee, pensions to constitutional office holders, and certain grants to Provinces, fall under the second category. This expenditure is set out under separate Divisions in the Estimates submitted to Parliament as part of the annual Budget, but will not be subject to the appropriation procedure, since appropriations for these items are authorised under the respective constituent Acts.
Before the Budget is prepared for submission to Parliament, the National Executive Council consults with the appropriate Permanent Parliamentary Committee. However this does not confer any right or impose any duty of consultation after the initial stages of the preparation of the National Budget.
Parliament does not legislate on taxes, the raising of loans or on expenditure without the recommendation of the Head of State acting on the advice of the National Executive Council. Further, Parliament may reduce, but not increase or re-allocate, the amount or incidence of, or change the purpose of, any proposed taxation, loan or expenditure.
If at the beginning of a fiscal year Parliament has not made provision for public expenditure for that year, the National Executive Council may by an Act of Parliament authorise expenditure from the Consolidated Fund of sums not exceeding one-third of the budgeted expenditure of the preceding year. This authority lapses when Parliament approves the budget. The amounts expended will stand charged against the sums provided in the budget.
New Services: Where there is no appropriation to meet expenditure for a particular service, allocation of funds to meet the expenditure on it is obtained from the Secretary's Advance.
Existing Services: Where there is insufficient appropriation to meet expenditure on services already included in the approved estimates, additional allocation may be obtained either from the savings under other services or from the Secretary's Advance.
The Department of Finance and Planning is responsible for the compilation of the national budget and for carrying out periodical review of budgetary performance and appraisal of projects.
The budget preparation starts well before the beginning of each year. For expenditure on projects, special requirements are set out in the circulars issued by the Department.
The estimates and the Appropriation Bill are discussed in the Parliament and, when approved, the Appropriation Act will provide allocation for the purposes and services set out in a separate schedule. The Minister for Finance and Planning will then authorise the Secretary for Finance and Planning to issue the Warrant Authorities for the release of the funds to the departments. The Department of Finance and Planning is also responsible for ensuring that
proper accounts are maintained and that quarterly and annual statements of accounts are compiled. The Inspection Branch of the Department examines the accounts and records of accounting officers in accordance with approved programs. The other functions of the Department are to:
control bank accounts where public moneys are kept;
manage commercial investments, public debt and loans and guarantees by the State;
lay down appropriate procedures for the procurement of goods and services, for assets management, and for the proper implementation of approved schemes
carry out inspections of records of public moneys and stores and
assist the Public Accounts Committee in its proceedings and to prepare Government responses in the form of Finance Minutes to Public Accounts Committee reports to the National Parliament.
The Bank of Papua New Guinea the central bank) was established in 1973 principally to promote monetary stability and a sound and efficient financial structure. The central bank's main functions are to arrange for the printing of banknotes and the minting of coins which form the currency denominations of Papua New Guinea; to issue that currency; to regulate banking and credit; to act as banker for the National Government and commercial banks; to manage the country's holdings of international reserves; and to supervise the operations of the banking and financial system within the country.
The Bank of Papua New Guinea administers the activities of Savings and Loan Societies through the Registrar of Savings and Loan Societies, and all expenses of the Registrar are borne by the Bank. It also acts as an agent for the Government for handling domestic loan programs through the Stock Registry where domestic debt is raised through the issue of Government Inscribed Stock and Treasury Bills. The Bank is reimbursed by the Government for the cost of administering the Stock Registry.
The Auditor-General is appointed by the Head of State, acting in accordance with the advice of the National Executive Council given after receiving reports from the Public Services Commission and the Public Accounts Committee.
In the performance of his functions under the Constitution, the Auditor-General is not subject to the control or direction of any person or authority. He
has unimpeded access to accounts, records and information including information storage devices). He may appoint agents to assist him in his work and has autonomy in appointing staff. He is also empowered to report to the public prosecutor persons found to have misused public moneys and properties.
The primary functions of the Auditor-General are to inspect and audit, and to report at least once in every fiscal year to Parliament on the public accounts of Papua New Guinea, and on the management and control of the public moneys and property of Papua New Guinea, and such other functions as are prescribed by law. His responsibilities extend to all departments, agencies and instrumentalities of the National Government which includes Provincial Public Bodies, Provincial Government owned companies and their subsidiaries and to all bodies set up by an Act of the Parliament, or by executive or administrative act of the National Executive, for governmental or official purposes.
In his audit, the Auditor General is required to ensure that:
all accounts have been reasonably kept;
all reasonable precautions have been taken to safeguard the collection and custody of public moneys, and that all applicable laws, directions and instructions have been duly observed and provide an effective check of the assessment and collection of the revenue;
all expenditure of public moneys have been properly authorised and applied to the purposes for which they were apropriated;
all such expenditure has been properly accounted for;
all such expenditure has been made with due regard to economy and the avoidance of waste and extravagance;
all reasonable precautions have been taken to safeguard the receipt, custody, disposal, issue and proper use of stores and other property of the State; and
the functions performed by, and the operations carried out by the relevant body, are being carried out in an economical, efficient and effective manner. The Auditor-General may appoint a person not on his staff to assist him in the discharge of this function).
The Public Accounts Committee PAC) is a permanent committee of Parliament. The primary function of the PAC to examine and report to Parliament on the public accounts of Papua New Guinea and on the control and management of public moneys and property of Papua New Guinea. This function is usually exercised by examining the reports of the Auditor General.
Apart from being an advisor to the Committee on matters raised in his report, the Auditor-General is also responsible for enquiries addressed to him in relation to his departmental activities, for the propriety of expenditure from the votes under his control and for the efficient and economical performance of his department. He has the duty to appear personally before the Committee, if so required by the Committee, and to give evidence in public in relation to departmental activities and expenditures. If the evidence relates to any secret or confidential matter, he may request the relevant proceedings to be conducted in camera.
The Auditing Standards developed to date by the Auditor General's Office relate to General Standards, Field Work Standards and Reporting Standards.
Auditing Standards of the Office are consistent with, and may go beyond, those promulgated by professional accounting bodies. The Auditing Standards recognise the governmental or public environment in which the Office operates, its mandate and comprehensive auditing approach, and its policy of complementing its own human resources with professionals from other organisations who work for the Office on contract.
Compliance with these standards requires the selection of auditing procedures appropriate to the particular circumstances of the audit. Professional judgement is exercised to ensure that the audit is conducted in a cost-effective manner.
The Constitution of PNG states that in order to involve all members in the work of parliament and of the government, there must be established various permanent parliamentary committees which should cover all the major fields of the activities of the National Government. The Chairman and the Deputy Chairman of each permanent parliamentary committee is granted full access to the Minister and head of department of the Ministry for which his committee has jurisdiction and is entitled to be briefed and consulted on major public issues. Parliament may also establish sessional or Select Committees for any purpose.
The National Budget comprises:
The Revenue estimates
The Expenditure estimates
Special Appropriations, such as Departmental Service charges
The Contingency Fund in the form of an advance to the Secretary Department of Finance and Planning for meeting the cost of new services or additional cost of existing services.
The Government of PNG has adopted the program budgeting system in preparing the National Budget. The program budget involves an analytical approach in the allocation of budgetary funds to specific operations, which are identified in the light of sectoral policies to meet national objectives. It also entails establishing suitable indicators for measuring performance of government operations.
Under the program budgeting system, expenditure of an agency or department is organised into a specific structure. The structure is set up by grouping a department's tasks and responsibilities into specific operational categories. The program structure in each department is based on a program hierarchy consisting of main programs, programs, activities and projects. Whereas the programs are considered meeting points between objectives/ policies on one hand and operations on the other, the activities and projects are budgetary cost centres where the programs are translated into measurable operations. A program can consist of recurrent activities, development projects or a combination of the two. In a program-oriented budget system, the program includes both the operating and capital expenditures required to produce the program results.
In order to establish the necessary means for the measurement of management efficiency in government operations, a series of quantitative techniques and procedures are used. The classification of inputs and their related cost items of expenditure) plays an important role in providing information for an analytical budgetary approach. In order to provide the necessary data for expenditure analysis, a new standard expenditure classification was introduced.
There are three main categories of revenue receipts:
Tax and non-tax revenue
Grants from external sources for example-Australian budget support grant)
Internal and external borrowing at concessional or commercial interest rates.
Expenditures are of two categories-one that is rated through the Appropriation Acts Parliament, the general public services, and the judiciary), and the other that has special appropriation by the Parliament i.e. pensions, provincial minimum unconditional grants, and expenditure payments made on the public debt).
On the other hand, with an operating agency such as the Department of Health, the program structure is based on a hierarchy comprising Affairs e.g. Community and Social Affairs), functions e.g. Medical and Health Services), main programs e.g. Health Services), program e.g. Hospital and Clinical Services), activity or project e.g. Urban Clinic Services).
The functional classification is used to indicate the work in which a government agency is engaged. It indicates the main sectors and the areas of government's involvement in the provision of services. Function is a broad category. Whereas the functions are of a permanent nature, the operating agencies under them may be changed, abolished, fragmented or merged with other organisations. In the framework of a function, an operating agency implements main programs, which are defined as a set of related programs intended to achieve the respective objectives of a department. Main programs are considered the highest level of classification of work performed by the government entity.
The main programs are divided into programs as joint service grouping or work-related centres of activities and projects. The department's responsibilities are listed at the institutional and sectoral levels, and utilised for the introduction of departmental programs. The objective and a brief description of the programs are recorded under each program.
The programs are divided into activities reflecting the services of the main responsible units. An activity that includes capital and investment-oriented expenditure is categoried as a project. Each activity/project is shown individually within the program structure of an operating agency.
In order to prevent difficulties in allocating costs of common staff and tasks, standard programs and activities have been introduced to cover the administration, common support and supplementary services in each department. These standard programs/activities are distinguished from the technical/operational programs in each department.
Each activity/project contains: a) expenditure, b) other selective input data and c) operational data designed to enable better control of expenditure. In addition to the expenditure items allocated from internal revenue, all other supplementary financial, in-kind and manpower inputs available to activities and projects through bilateral or international aid donors are recorded. Capital Work components of projects which are implemented by the Department of Works are also recorded under related programs and projects in each department.
A 14-digit coding system has been introduced to identify the level of operational categories and to facilitate reporting of budgetary transactions and accounting systems.
6.1 In the planning stages, the government determines priorities and develops ways of achieving specific goals within the proposed resources in accordance with an overall development strategy. The budget, which is a resource plan in terms of money relating to a particular period, takes the form of annual estimates of revenue and expenditure.
The procedures for the raising of revenues are designed to comply with the requirements of relevant taxation statutes or, in the case of non-tax sources, to satisfy the self-financing needs of the services provided in part or full. Expenditure procedures have to comply with relevant financial provisions and ensure effective administrative control over operations, cost effectiveness and prevention of fraud and thefts.
Control procedures include the implementation of a satisfactory accounting system which will give a true and fair view of the income and expenditure of the government during the year and the state of affairs at the end of each year. Such a system provides the means for economic and financial appraisals of the program operations and facilitates internal and external audits. The control system also includes a review of the annual accounts by the PAC which is empowered to obtain evidence from the departments concerned.
Each department is subdivided into divisions, headed by an Assistant Secretary or First Assistant Secretary FAS). The FAS is responsible for preparing estimates for all activities in his division.
The budget officer collects all divisional estimates and combines them in a single departmental estimate. In order to ensure that the final estimates are submitted in time a departmental budget time table is designed in conjunction with suitable forms for collecting information for budget planning. The budget officer advises heads of divisions on matters relating to budget planning and budget preparation, thus acting as a link between the department and the central agency.
Currently the national budget is prepared in two stages. Phase 1 of the budget is implemented under the supervision and control of the National Planning Committee. The Government objectives and Resource Management Strategy are determined by the National Executive Council NEC) and the details are included in the Planning and Budgeting Strategy document.
The preliminary submissions for the preparation of the budget are made by the various departments and other organisations in April to the Department of Finance and Planning, on the basis of targets and ceilings set by the National Planning Committee. In May the Department of Finance and Planning makes appropriate recommendations on these submissions to the Minister for Finance and Planning and the Resource Management Committee. The Minister and the Resource Management Committee forward the submissions, along with their observations and decisions, to the National Planning Committee which in turn advises the National Executive Council on the total submission.
Phase II of the budget commences in July on the basis of NEC decisions transmitted to departments and provinces to produce detailed budgets within their targets and ceilings. The detailed budget includes public Investment Projects and Recurrent Expenditure details. The draft budget proposals are reviewed again by the Resource Management Committee and the National Planning Committee before they are submitted to NEC for finalisation. The NEC collectively approves the budget. The budget is then presented to Parliament by the Minister for Finance and Planning. The estimates presented in the form of the National Budget and the Appropriation Bill are discussed in the Parliament. The Appropriation Bill, once passed in Parliament and assented to by the Governor-General, becomes law. The Appropriation Act provides for expenditure to be incurred during the yearforthe purposes and services set out in the schedule.
Repayments of principal and interest on borrowings by government agencies and statutory organisations from domestic lenders, foreign governments, and international and bilateral lending organisations are reflected in the budget.
As soon as the Appropriation Act is passed and the Warrant Authority issued, an authority for funds delegation is issued by the Minister Finance and Planning) to his departmental Secretary. This delegation authorises the Secretary to reallocate funds between line items mentioned against the various departments as long as limits under the Appropriation Act are not exceeded.
Individual departments have the responsibility of preparing their own Warrant Authorities in quadruplicate. The original is retained in the department concerned, while the other three copies are sent to the Warrant Control Section of the Department of Finance and Planning. Cashflow projections are attached to the Warrant Authorities to facilitate financial control. Usually departments draw Warrant Authorities quarterly and submit them to the Warrant Control Section of the Department of Finance and Planning in the last month of the quarter preceeding the one to which they are related.
Each Departmental Head appoints officers as Financial Delegates to monitor and control the allocated funds in accordance with their respective activities within the departments. Each Financial Delegate has set commitment control systems CCS). The Cash Fund Certificate raised by the Departmental Head for any purpose is also entered in commitment control ledger cards maintained for each vote. These cards show the positions of obligations incurred in accordance with purchase orders raised or expense forms approved.
Each Departmental Head is responsible for:
the formulation of annual departmental estimates;
the proper maintenance of the accounts of his department;
the control over revenues, expenditure and property under his jurisdiction;
ensuring economy and efficiency of transactions and avoidance of waste;
the preparation of the annual financial management report; and
ensuring overall compliance with laws and regulations.
The responsibility of a Departmental Head cannot be transferred or reduced by reason of any delegation of functions by him to another person.
In almost every department an Internal Audit Unit has been established to monitor the day-to-day activities of the department. The Internal Auditor reports to the Head of the Department concerned.
After the National Budget is passed, individual departments prepare annual cash flow plans identifying their quarterly funds requirements.
Control of expenditure is exercised at agency level. When the need arises for the purchase of goods or services, a requisition order is submitted for approval by the financial delegate. The expenditure voucher will only be submitted if funds are available under the Cash Fund Certificate issued to the financial delegate. All expenditure and commitments are recorded in the commitments control ledger.
Departmental Heads are empowered to appoint financial delegates to monitor and control allocated funds. These delegates have the responsibility of preparing status reports by the first week of each month. The status reports provide information on the total aggregate funds committed, in addition to facilitating the quarterly budget review by management.
Departmental Heads are required to submit annual financial management reports to the Department of Finance and Planning. These reports include progress reports on investment programs, project implementation and the use of performance indicators for evaluating effectiveness.
9.1 The Constitution of Papua New Guinea provides for the supervision and control of public moneys. Section 2111) of the Constitution states that all moneys of, or under the control of, the National Government shall be dealt with and properly accounted for in accordance with law. The law referred to is the Public Finances Management Act 1986. Financial Instructions are also issued under this legislation for procedures relating to the receipt of public moneys, payment of claims, stores and other related accounting matters, for better control and management of public moneys and public property. This subsidiary legislation specifies more precise details of the accounting system and standard procedures to be observed by all officers in government departments.
All receipts and expenditures are recorded when there are actual movements of cash inflow and outflow within the system of a government organisation. All government revenues and loans are credited to the relevant fund and withdrawals from the fund to meet expenditures are made in accordance with proper authorisations. A separate fund through parliamentary appropriations) is maintained for operations of a quasi-commercial nature that are usually under trustee arrangements). Moneys earned through such operations and paid into the fund are controlled in a similar manner to normal public expenditure.
The government accounting system in PNG is on a cash rather than an accrual basis. Receipts and expenditures shown in the financial statements are amounts actually received and spent in the financial year. Goods or services received in a particular year are brought into account in the actual year of payment.
Similarly, income receivable in one year but received in a subsequent year are brought into account in the actual year of receipt. All refunds have to be set off by charging the expenditure votes. Offshore loans received in 'kina' the national currency) need to be recorded into account both as loans Revenue ledger) and as expenditure. All grants and loans received in cash will be considered as revenue and recorded accordingly. Any grant received in kind is not brought in the accounts.
The Finance Regulations provide that the accounting system and records maintained by the various Departments at the federal and provincial levels, Bureau of Management Services BMS) and cash offices are subsidiary to the accounting system and records of the Department of Finance. There are more than 150 cash offices which are sources of input to the main appropriation
ledger maintained by the Department of Finance and Planning. These sources are overseen by the Department to ensure better control and management of public moneys and property. Cash offices account for their receipts and payments to the various Bureau of Management Services in the provinces. In turn, BMS accounts for their receipts and payments together with transactions of the cash offices to the respective Area Finance Offices.
Generally Accepted Accounting Principles are the basis for the government accounting system in PNG.
Accounting Organisations
The accounting system and records maintained by the various departments are subsidiary to those of the Department of Finance and Planning, unless the accounts are maintained and rendered under a specific enactment which excludes the application of the Public Finances Management) Act 1986.
For accounting purposes, government departments are categorised into three groups:
Self Accounting Departments with their own Drawing Accounts Bank Accounts)-In these departments Defence, Education, Works) approval, authorisation, examination, certification and payments are done by the department itself. Sub- Appropriation Ledgers are also maintained by the department.
Self Accounting Departments without Drawing Accounts-In these departments Health, Minerals and Energy, Transport and Civil Aviation), approval, authorisation, examination and certification are done by the individual departments. The claims are physically retained in the department while an abstract of payment details is forwarded to the Area Finance Office for payment. Cheques are drawn by the Area Finance Office, and forwarded to the department concerned for on- forwarding to the payees. The departments maintain their own Sub- Appropriation Ledgers.
Non-Self Accounting Departments-These departments perform only the approval and authorisation functions, while examination, certification and payment are made by service agencies, viz. Division of Management Services of Provincial Departments, Area Finance Offices and Finance Cashier's Branch. The Sub-Appropriation Ledgers are maintained by the Area Finance Office in respect of these departments.
Periodically, abstracts of the Sub-Appropriation Ledgers are sent by the self accounting departments to the Department of Finance & Planning, where the Main Appropriation Ledger is maintained. All Area Finance Offices and the Finance Cashier's Branch input their information into the computer system which records the information in the Main Appropriation Ledger and the Sub-Appropriation Ledger. Periodically, a hard copy of the Sub-Appropriation Ledger is furnished to the Area Finance Offices and the Finance Cashier's Branch for verification purposes. From the Main Appropriation Ledger, the Department of Finance and Planning prepares the quarterly and annual statements of account.
Service Agencies
Area Finance Offices AFOs)—The Department of Finance and Planning has established four Area Finance Offices in Konedobu, Lae, Rabaul and Goroka for the collection, receipt and payment of public moneys. Receivers and Collectors of Public Moneys are located in Area Finance Offices. The Area Finance Offices have bank accounts known as the Receiver of Public Moneys RPM) Accounts. All receipts are entered in cash books and banked daily into the Receiver of Public Moneys Accounts.
A drawing account is also used, in the case of Area Finance Office, Konedobu, for the drawing of cheques on behalf of the Department of Finance and Planning and for those departments without drawing accounts. The Drawing Account is reimbursed through the Waigani Public Account. In the case of other Area Finance Offices, reimbursements to the Offices of the Division of Management Services are made from the RPM accounts. Surplus moneys on the RPM accounts are remitted to the Waigani Public Account, which is controlled by the Department of Finance and Planning When funds are inadequate in the RPM accounts, transfers are made from the Waigani Public Account.
The Department of Finance and Planning has established two additional offices at the same level as the Area Finance Offices. They are:
Finance Cashiers Branch located at Waigani: This office which maintains a separate drawings account is responsible for maintaining and controlling a Sub-Appropriation Ledger which contains votes for—
non self accounting department,
overseas travel for all departments, and
general overheads.
The Sydney Office: This office is responsible for processing payments on behalf of certain departments. It maintains a Sub-Appropriation Ledger and separate operating account.
Division of Management Services-The offices of the Division of Management Services are located at the main town or city in each province. These offices have been established to provide a facility for the receipt and payment of public moneys. Each office is given an operating advance by the Area Finance Office to cover approximately a normal fortnight's operation. The Head of the Division of Management Services is required to account for all payments and receipts and to report to the Area Finance Offices on a weekly basis.
Cash Offices-There are about 140 cash offices located throughout the country to provide a facility for the receipt and payment of public moneys in remote areas. These offices operate on a cash advance received from the controlling Area Finance Offices. Cash offices account for their receipts and payment to the various Divisions of Management Services which, in turn, account for their receipts and payments together with transactions of the cash offices to the respective Area Finance Offices.
This information, together with the various receipts and payments of the Area Finance Offices, is recorded in the Sub-Appropriation Ledgers kept at the Area Finance Offices. Balances listed from these sub-appropriation ledgers, and those from the other self-accounting departments, are incorporated in the Main Appropriation Ledger, from which the Annual Statements of Receipts and Expenditure and Statement of Balances are drawn for presentation to the Auditor-General under Section 3 3) of the Public Finances Act.
The scope of the public accounts is as defined in the Public Finance Act. Section 10 of the Public Finance Act states that the Public Account shall consist of the:
Moneys belonging to the Public Account are deposited with the Bank of Papua New Guinea or any other Bank approved by the Minister for Finance and Planning. Surplus moneys lying to the credit of the Public Account may with the approval of the Minister be invested in securities, interest-bearing deposits and other approved investments.
The Public Accounts of Papua New Guinea comprise the following statements:
The Public Accounts convey in a highly summarised form an overview of Government's financial transactions and position.
11.1 The SAI of PNG, as external auditor of public sector organisations, has no obligation to the Government for day to day monitoring, supervision and control of public moneys. However, the SAI has a duty to report deficiencies in budget implementation, deviations and discrepencies.
Financial accountability and management in government in PNG is based largely on law. Budget processes and accounting prior to independence were installed by the former administration. These have undergone evolutionary changes and will continue to do so in accordance with the technological changes taking place.


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The Western North Carolina Alliance is always in need of volunteers to help out with administrative duties, special events and festivals, water quality monitoring, invasive plant removal and many other helpful tasks.
If you're interested in volunteering with us, look over the great opportunities listed below and then check the box on this form. WNCA Volunteer Coordinator Cynthia Camilleri will contact you to get you started on helping out our awesome organization — and having FUN while doing it!
Click the "Sign Up Genius" button to the left for the most current volunteer opportunities, or check out our regular, ongoing volunteer opportunities below.
ADMINISTRATIVE VOLUNTEER: Volunteers assist with general clerical tasks, including mail sorting, answering phones and taking messages, making copies, filing papers, updating contact information in our database.
Responsibilities: Helping to build a useful and current database of interested contacts
Skills/Experience Required: Computer proficiency
Training and Support for Volunteer: Will be provided on site
Date(s) Needed and Time Commitment: Flexible schedule and can work remotely on an as needed basis
Benefits to Volunteer: Supports WNCA with outreach and building the membership.
FORESTKEEPERS: The Forest Keeper Program is intended to recruit, train, and empower outdoor enthusiasts and nature lovers to take an active role in caring for the places they love. The program will offer training, resources, and service learning events to build the skills of participants. Volunteers will participate in trainings, workshops and will use their knowledge and skills to address environmental issues they encounter in their regular personal outings.
Responsibilities: Attendance of at least three Forest Keepers events per year and regular outdoor recreation. Documentation of erosion problems, invasive species, poaching, or other environmental issues when encountered in the course of recreation.
Skills/Experience Required: Volunteers should have a love for the outdoors and be physically able.
Training and Support for Volunteer: Four to six service learning events will be scheduled annually. WNCA staff will be available to provide expertise and assistance.
Date(s) Needed and Time Commitment: Minimum one year commitment.
Benefits to Volunteer: Education is the greatest benefit offered to participants. Free food and drink may be provided on occasion. Participants will receive a hat or other identifier of the program after long-term participation.
Work as part of a team of volunteers, employ mechanical and chemical removal strategies on non-native invasive plants.
Responsibilities: Identify target species and utilize proper removal techniques.
Skills/Experience Required: Enthusiasm and interest in mountain native ecology. Familiarity with local non-native invasive plant species helpful, but not required.
Training and Support for Volunteer: Training on the identification of target species and on the proper use of herbicides will be given by supervisor. Tools and gloves will be provided for volunteers.
Date(s) Needed and Time Commitment: Dates flexible between now and the first week of August. Morning, afternoon, or whole-day shifts can be scheduled.
Benefits to Volunteer: Volunteers will learn how to identify 10+ non-native invasive plants and will discuss strategies to control infestations and restore native ecosystems. Volunteers will also receive a field guide for the identification of non-native invasive plants in southeastern forests.
Other: Volunteers will need to wear long-sleeved shirts, long pants, and sturdy boots. Poison ivy is present in the area, so volunteers will need to take the proper personal precaution regarding exposure. Please bring personal water and a lunch (if working a full day) and any medications necessary to treat allergies to insect stings. Volunteers will be required to sign a waiver releasing WNCA from responsibility for accidental injury before beginning work.
SPECIAL EVENTS AND FESTIVALS VOLUNTEER: Help staff organize and carry out tasks at special events and festivals, such as our annual Wild and Scenic Film Festival.
Responsibilities: This volunteer will support staff at events and festivals by helping with signup sheets or registration, answering questions about WNCA, and loading and unloading materials and equipment as needed.
Skills/Experience Required: Good people skills, a willingness to help, and familiarity with the event, festival, or activity
Date(s) Needed and Time Commitment: Will depend on type of event or festival
Benefits to Volunteer: Volunteers can attend events and festivals for free or at a reduced fee, support the work of WNCA, and make new friends.
WATER QUALITY MONITORING VOLUNTEER: Volunteer tasks include working in streams–supplied with the proper equipment from the Alliance–to take water samples and determine whether or not streams used for swimming are safe for this use.

subset: commoncrawl


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I have developed within just a few weeks some tiny red itchy bumps in random places on my belly and my thighs, even some on my back. I've done some research on the internet and I believe I have something called PUPPP.
I'm 24 weeks pregnant and I read that this normally doesn't happen until you are 35 weeks. I am going to the doctor tomorrow to see what they can do about it...
I was wondering if anyone else is experiencing the same thing? I can't find another post from someone who has the same symptoms. It's very irritating and I feel like I'm the only one who has this annoying pregnancy symptom!!
YES!!!!!!!!!!!!!!!!!! I had it during my last pregnancy. It's an allergic reaction to the baby's DNA. It happens most often in 1st pregnancies- especially when having a boy (about 70% with boys). No one understands how bad it is unless you have had it. I described it as poison ivy head to toe where you can't do anything to alleviate the pain or itching. It drove me so crazy that it spiked my blood pressure and I believe it led to my pre-e.
I ran cold water on my feet, arms, etc. to freeze it so it wouldn't itch so much. Some women who had it said Aveeno oatmeal rubs also helped a litle.
Please get it checked out if you think that is what it is. They can give you a steroid cream called Vanos which is the only thing that helps at all. If it gets really bad, they put you on oral steroids (so you don't use the cream too much- they can monitor the amount of steroids they give you so it's safe for the baby). Steroids are a very temporary relief and there are times where nothing helped- but just know it will end!
All the articles say PUPPS ends when you deliver the baby- but many women say it took a while to go away. Mine took about a month but the itching got a lot better and I found if I kept moisterizer on, it didn't itch much at all.
Good luck- I hope it's not PUPPS! If it is and you have any questions or just need to vent about it, feel free to PM me any time. Everyone asks me about my fears of a 2nd pregnancy after having pre-e and my response is always- as long as I don't get PUPPS again, I can deal with anything else!


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|A Comparison of The International Metric System & The English System of Measurement
|Conversion Table
|Multiply To Obtain
|Multiply To Obtain
|Multiply To Obtain
|Conversion Table
|Most of the commercial containers of
insecticides, fungicides, etc., give directions on using the chemical in 100
gallons of water. The following table can be used to determine the
quantity of chemical when using less than 100 gallons of spray.
Example: If the directions say to use 2 gallons of chemical to every 100 gallons of water, but you plan to make up only 1 gallon, the chart below directs you to use 2 1/2 ounces of chemical to 1 gallon of water.
|Liquid Equivalent Table
|Solid Equivalent Table
|Soil Volume Equivalents
|Although soil volume is affected by the looseness of the soil mix, amount of packing and similar factors, the following information serves as a guide in soil preparation.
Cubic Measure
Linear Measure
16 ½ Feet or
660 Feet
5,280 Feet
Dry Measure
Square Measure
43,560 Square Feet
640 Acres = 1 Square Mile
Liquid Measure
*Level Spoonfuls
|Measuring Tables for Mixing Pesticide or
Foliar Spray
The following table can be used to mix different amounts of a spray of the same mixture when using wettable powers.
Example: If the label specifies that 3 lbs. of a wettable powder pestidie material are to be added to 100 gallons of water, then 1.5 T. of the pesticide material would make 1 gallon of similar spray mixture.
(The above measurements of WP are acceptable for practical purposes.)
Tablespoon measurements will vary depending on the weight of the soluble powder. Tablespoons are really not intended for weight measurements and are offered solely as a convenience to the user. Different amounts of similar spray can be made from the following table, when liquid pesticide material (emulsifiable concentrates or EC) are used. When reducing the amount of spray mixture, be sure to stay in the right column and line as indicated above.
The above tables are strictly based on information that should be found on the label of the particular pesticide that will be used.
For amounts of spray not listed, the tables above can be halved, doubled or by adding combinations as needed.
Key for teaspoons and tablespoons:
|Calibrating Pesticide &
Foliar Feed Equipment
The first step in calibrating spraying, dusting or granulating equipment is to read the entire label of the pesticide you are about to use. Then decide on the dosage listed on the label that fits the needs for controlling that particular pest. Next follow this check list:
1. Select nozzles to provide
the proper application rate within the recommended range of pressures.
Calibration of Hand Sprayers (Single Nozzle).
Example: To determine rate for wettable powder in hand sprayer when using package directions that call for making large amounts of diluted finish spray note this example. If the package says to add 2 pounds of soluble concentrate to 55 gallons of water and your back pack sprayer holds only 3 gallons of water, you must first convert the pounds to ounces. In this case 2 pounds = 32 dry ounces. Multiply the 32 ounces by the capacity of the back pack sprayer, which in this case is 3 gallons. Next, multiply that answer by the 55 gallons and you will have your ounces in dry ounces. 32 times 3 divided by 55 = 1.745 ounces of dry concentrate needed for the three gallon sprayer.
2 lbs x 55
x 3
gallon sprayer
|Problem solving: Percentage Active Ingredient
|1. To determine the percentage of active ingredient in a
spray mixture:
(lbs. insecticide used) x (% active ingredient)
Example: Eight pounds of Captan 50 percent wettable powder were mixed in 100 gallons of water. What percentage of Captan did the finished spray contain?
8 x 50 =
0.48% Captan
2. To determine the pounds of wettable powder needed to mix a spray contain a given percentage of active ingredients:
Formula: (gallons of
spray wanted) x (% active ingredient wanted) x (8.3 lbs.)
Example: Start with the gallons of finished diluted spray you wish to make and multiply it by the percentage of active ingredient you wish the finished spray to have. Take that number and multiply it by the weight of 1 gallon of water (8.3 lbs.), then divide that number by the percentage of active ingredient listed on the dry concentrate package.
Example: How many pounds of Lindane 25 percent wettable powder are needed to make 100 gallons of spray containing 0.03 percent Lindane?
100 x 0.03 x 8.3 =
1.0 lb.
3. To determine the gallons of emulsifiable concentrate needed to mix a spray containing a given percentage of active ingredient:
Formula: (gallons of
spray wanted) x (% active ingredient wanted) x (8.3 lbs)
Example: How many gallons of 25 percent emulsifiable concentrate (2 pounds per gallon) are needed to make 100 gallons of spray containing 0.25 percent insecticide?
100 x 0.25 x 8.3
= 1.04 gallons


text:
Working stun gun for kids must be the most inappropriate toy ever
Kids like to play make believe by pretending to be authority figures like cops, so what better way to make that experience more realistic, than by giving them a a toy stun gun so they can zap their friends.
Just teaching kids that pretending to torture each other can be fun seems utterly inappropriate, but the real kicker is that the Police Electric Baton Shock Tricky Toy actually sends out a real "strong but harmless shock" that you can use against "annoying people".
Thank goodness they say it's an "adult shock toy, not for children or elders." Not for children or elders?" Yeah right. Do they really think a bunch of geriatrics are going to run around zapping each other?
Incredibly, the Police Electric Baton Shock Tricky Toy is available now for only $3.40, including shipping.
Is it April Fools Day already?
Focalprice, via CrunchGear


text:
Sh Ch Badgermoon Play The Game for Glenariff ShCM
Annual Champion 2009
Romeo our gentleman. He is easy going and a joy to live with. He enjoys showing and loves being the center of atteention.
Our Champ is the first Clumber in Ireland to gain the Show Certificate of Merit
He was Northern Ireland Gundog of the Year in 2006
He has many Group places and
took Best in Show at Coleraine Open show in 2007


text:
Back-To-School Name Tag
The FreeKidsCrafts Team is getting ready to go back to school and has designed these name tags to help the kids to know each other's names.
White Card Stock
Hole Punch
Print name tags. Cut out. Write each students name on one. Punch a hole in the top. Cut a 30" piece of yarn. Slide through the hole and tie ends.
Listed under:
More School Crafts, PreSchool Crafts, Printables
Tagged as:
What do you think?
I'm a homeschool mom of six. My family has been homeschooling for about eleven years. And, each year, we've learned a little more about having fun, and spending less, while learning more. It's great to be a homeschooler!
Patterns, Templates and Printables
Click on a pattern to open it in a new window


text:
VIVUS To Present At Upcoming Investor Conference
MOUNTAIN VIEW, Calif., July 2, 2013 (GLOBE NEWSWIRE) -- VIVUS, Inc. (Nasdaq:VVUS) today announced that management will present an overview of the company at the following investment conference:
The 8 th Annual JMP Securities Healthcare Conference July 10, 2013, 10:00am EDT The St. Regis Hotel - New York, NY
A live webcast and 30-day archive of the presentation will be available at http://ir.vivus.com .About VIVUS VIVUS is a biopharmaceutical company commercializing and developing innovative, next-generation therapies to address unmet needs in obesity, sleep apnea, diabetes and sexual health. For more information about the company, please visit www.vivus.com . Certain statements in this press release are forward-looking within the meaning of the Private Securities Litigation Reform Act of 1995. These statements may be identified by the use of forward-looking words such as "anticipate," "believe," "forecast," "estimate," "expect," "intend," "likely," "may," "plan," "potential," "predict," "opportunity" and "should," among others. There are a number of factors that could cause actual events to differ materially from those indicated by such forward-looking statements. Investors should read the risk factors set forth in VIVUS' Form 10-K for the year ending December 31, 2012, , as amended by the Form 10-K/A filed on April 30, 2013 and by the Form 10-K/A filed on June 12, 2013, and periodic reports filed with the Securities and Exchange Commission. VIVUS does not undertake an obligation to update or revise any forward-looking statements. Important Additional Information On June 3, 2013, VIVUS filed a definitive proxy statement and GOLD proxy card with the SEC in connection with the solicitation of proxies for its 2013 Annual Meeting of Stockholders. Stockholders are strongly advised to read VIVUS's 2013 proxy statement because it contains important information. Stockholders may obtain a free copy of the 2013 proxy statement and other documents that the Company files with the SEC from the SEC's website at www.sec.gov or VIVUS's website at www.vivus.com .
CONTACT: VIVUS, Inc. Dana B. Shinbaum Corporate Development & Investor Relations firstname.lastname@example.com Financial Media Relations: Joele Frank, Wilkinson Brimmer Katcher Jennifer Beugelmans firstname.lastname@example.com (212) 895-8692 Investor Relations: The Trout Group Brian Korb email@example.com 646-378-2923
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The Lauren's Hope Blog keeps you updated on new medical ID products, exclusive promotions including giveaways and sales along with current Lauren's Hope news. Read More About Lauren's Hope...
We welcome you to join the conversations via...
Current Articles
RSS Feed
Halloween is definitely one of my favorite nights of the year. I love seeing all the youngsters out and about in my neighborhood wearing their spooky, cute, and funny costumes.
Read More
Last Halloween was my daughter's first big holiday since being diagnosed with a chocolate allergy. I was more than a little nervous about her school parties, expecting a call from the nurse at any moment. Thankfully, she navigated the events (with the help of her terrific teacher) without incident, and our trick-or-treating went off without a hitch as well.
Much of this is due to the fact that Julia, then 6, was already well aware of her allergy and comfortable self-advocating. She always asks whether foods have chocolate in them and takes the extra step to explain that it's an important question, as she is allergic. Of course, that's all well and good when a child self-advocates this way. But many children do not or cannot, which can make Halloween more than a little intimidating for their parents.
Lately, we've talked a bit here on the Lauren's Hope blog about creating an allergy-friendly or chocolate-free Halloween: wearing medical alert jewelry while trick-or-treating, talking with teachers and caregivers, planning special food and non-food treats, and so on. For kids with food allergies, epilepsy, type one diabetes, special needs, and chronic health conditions, there are a lot of considerations this time of year, however, there are lots of things we can also do to keep everyone -- those with medical conditions and not -- safe this Halloween.
Halloween is a fun time, filled with treats and crafts and excitement. For adults and children with chronic conditions such as food allergies, type one diabetes, autism, or epilepsy, however, Halloween is sometimes a little scary, and not in the fun way. Protecting our kids and ourselves from the very real dangers of this fun season can be a real challenge, which means planning ahead is essential.
© 2014 Lauren's Hope


text:
Newcastle Investments's CEO Discusses Q2 2012 Results - Earnings Call Transcript
Newcastle Investment Corp (NCT)
Q2 2012 Earnings Call
August 9, 2012, 8:00 a.m. ET
Cameron McDougall – Company Representative
Douglas Harter – Credit Suisse Joshua Barber - Stifel Nicolaus Jasper Burch - Macquarie Bose George - KBW Jason Stewart - Compass Point Presentation
Previous Statements by NCT
» Newcastle Investment's CEO Discusses Q1 2012 Results - Earnings Call Transcript
» Newcastle Investment Corp. CEO Discusses Q4 2011 Results - Earnings Call Transcript
» Newcastle Investment's CEO Discusses Q3 2011 Results - Earnings Call Transcript
» Newcastle Investment Corporation's CEO Discusses Q2 2011 Results - Earnings Call Transcript
Thanks, and good morning. I'd like to welcome you today, August 9th, 2012, to Newcastle's second quarter 2012 earnings conference call. Joining us today are Ken Riis, our CEO and President, Wes Edens, the Chairman of our Board of Directors, and Brian Sigman, our CFO. Before I turn the call over to Wes, I'd like to point out certain statements made today may be forward-looking statements. Forward-looking statements are not statements of fact. Instead, these statements describe the company's current beliefs regarding events that by their nature are uncertain and outside the company's control. The company's actual results may differ materially from the estimates or expectations expressed in any forward-looking statements so you do not place undue reliance on any forward-looking statements. I encourage you to review the disclaimers in our earnings release regarding forward-looking statements and expected returns. And to review the risk factors contained in our annual and quarterly reports filed with the SEC.
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- Large-cap and dividend focus
- Intraday trade alerts from Cramer
- Weekly roundups
TheStreet Quant RatingsTry it NOW
Only $49.95/yr
Access the tool that DOMINATES the Russell 2000 and the S&P 500.
Product Features:
- Buy, hold, or sell recommendations for over 4,300 stocks
- Unlimited research reports on your favorite stocks
- A custom stock screener
- Upgrade/downgrade alerts
Stocks Under $10Try it NOW
David Peltier, uncovers low dollar stocks with extraordinary upside potential that are flying under Wall Street's radar.
Product Features:
- Model portfolio
- Stocks trading below $10
- Intraday trade alerts
- Weekly roundups
Dividend Stock AdvisorTry it NOW
Jim Cramer's protege, David Peltier, identifies the best of breed dividend stocks that will pay a reliable AND significant income stream.
Product Features:
- Diversified model portfolio of dividend stocks
- Alerts when market news affect the portfolio
- Bi-weekly updates with exact steps to take - BUY, HOLD, SELL
Real Money ProTry it NOW
All of Real Money, plus 15 more of Wall Street's sharpest minds delivering actionable trading ideas, a comprehensive look at the market, and fundamental and technical analysis.
Product Features:
- Real Money + Doug Kass Plus 15 more Wall Street Pros
- Intraday commentary & news
- Ultra-actionable trading ideas
Options ProfitsTry it NOW
Our options trading pros provide daily market commentary and over 100 monthly option trading ideas and strategies to help you become a well-seasoned trader.
Product Features:
- 100+ monthly options trading ideas
- Actionable options commentary & news
- Real-time trading community
- Options TV


text:
A place to discuss strategy, rules, bases, recruitment, promotions etc between the 2 clans.
gold, squad, pyrite, clash, clans, #base, troops, strategy, clan
Urist McStation is running a custom fork of the tgstation code base. Several members of the SS13 community expressed a desire for a server that wasn't completely clownish, while not being too hardcor
urist, mcstation, running, custom, fork, tgstation, code, #base, several, members, ss13, community, expressed, desire, server, that, wasn't, complet
Swift, Silent, Deadly We are a GRAW gaming community from around the world, and all walks of life. Team Stealth is a community that provides gaming services to thousands of Gamers Worldwide. As Team Stealth Expands it's community base
teamstealthusa, swift, silent, deadly, graw, gaming, community, from, around, world, walks, life, team, stealth, that, provides, services, thousands, gamers, worldwide, stealt
Where Carrionfielders congregate to discuss clan direction, base construction, attacking, defending and bash
carrionfields, clash, clans, where, carrionfielders, congregate, discuss, clan, direction, #base, construction, attacking, defending, bash
Honky Tonk Piss Club is a department of Fear comprised of piss pig freaks that love drinking from the delicious golden fountain. Our base is at Urinal St. Station, b
urinal, station, honky, tonk, piss, club, department, fear, comprised, freaks, that, love, drinking, from, delicious, golden, fountain, #base


text:
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Monkey Joes Reaches Nearly 750,000 Hours of Customers Jumping Into a Healthier Lifestyle
Learn about Monkey Joe's history and Coco-Nutty Island.
Pricing varies by location. Visit your nearest location's pricing page for details. Search for a location near you now!
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text:
User Profile
2005.04.26 13.52
Ain't life tough
School is getting tiring. I'm like the lamest person ever! I always have such good intentions and then I end up hating everything. I hate work, I hate school, I hate my car, I hate my clothes, I hate where I live, I hate that guy in my life, grrr. I just hate everything. I hate feeling so tired. I sleep for 10 hours, then don't feel like doing ANYTHING. I don't want to get dressed, I don't want to take a shower, I don't want to go to school, I don't want to go to work, I don't want to pay my bills, I don't want to put gas in the car, I don't want to phone people, I don't want to get my internship, I don't want to go to graduation. What is the matter with me? I have felt severe depression before in my life where I really DIDN'T do anything. I didn't go to school, I didn't wash my hair, I didn't talk to people. I just sat in my room, watched TV, read, ate if I could sneak something to eat. I can't even remember how long that went on for. There is no reason to feel sorry for myself. My mother pays my rent (she's amazing), my car works okay, the guy is supportive (I guess), but I just feel no drive to try anything. It's not like I never have any drive to do things. Some days I wake up and go - OKAY, now what do I have to do today? And then I do it! Maybe it's because my life in in limbo right now and I just don't know where it's going. I'm the kind of person that needs to know what tomorrow is going to bring. I JUST DON"T KNOW if there's something I'm looking forward to. I want to know. I want someone to tell me. I don't agree with fortune telling, I think it's bs. I'm in class at this very moment, and I'm not really listening although I should be. Don't I want to lose my 4.0 average? No, not really. I don't understand how I've been able to keep it up this long. Some days I just wish that someone would tell me what to do, and kick my butt to do it. Lazy.
2005.04.25 16.13
Calming down
Things have been settling down after recent upheavals. Is that how you spell that word? Hmm.
2005.03.15 12.21
Well, that Cyrus does it again. We've never met face-to-face, and the fact that I won't send him a picture doesn't deter him one bit. He loves me. He really does. At least he's not one of those internet guys who loves someone they met online under false pretenses (often). Met him on the phone while working for the same company, had a connection, and here we are several years later, and him telling me that he cares about me a lot. More than I'll ever know. Just last night he was like: "Let's make a pact. If we're not with someone in, like, ten years, let's buy a house together." Weird, huh? It's like so many movies and tv shows out there, blah blah blah, but how can a cat lover be with someone who doesn't like cats? I couldn't get him to say that if this so-called thing should happen, he'd let me have my two cats. I gotta have them. Call it a girl thing, but it's not a home without a kitty. He said he hated cats, but we could have a dog. He said he would train it. Or we could have a tiger. LMAO!!!! Tiger, huh, right. Like that would happen. Then he goes on to say the usual things that he says when I call him more often like "When are you coming out here?!?!?! I miss you!" It's nice to be wanted just for who I am, but I just would never be the person to completely fill his life. Call it insecurity, call it self-deprecation, but he just would never be happy with a girl with a comfortable bum. End of story. My bum will never be small. It's genetically predetermined. I could weigh 100 lbs, and I'd be a twig everywhere except my behind! Oh well, I know there's someone out there who likes it ; )
He said he was going to send me money because I accidentally told him about my popcorn dinner. It was all I had in the house to eat! I'm warm, there's SOMETHING in my tummy, it's not like I hadn't eaten 2 peanut butter sandwiches at work only 3 hours earlier, I just had the munchies. I know I'd feel better if I had better quality food in general to eat, you know, the kind with actual nutrition! PB & J isn't what you'd call a complete meal. Oh well, school won't be much longer, and I'll be able to get things back on track, hopefully.
2005.03.07 15.51
Today is Monday. Ohhhh, yuck. I'm hoping to get a new job from one of a few people that I am going to be applying to. I just want out of where I am, and one of the places I'm applying to would be ideal for me to work at. I think I'd really like it. Unfortunately there are a few factors to work out, and I think they probably won't want to hire me because I will only be available June 1 instead of immediately. Oh well, a student can always try, and it's good practice. Also, perhaps it'll be a way to network, they'll see my oh so awesome resume and want to pass it on to all of THEIR network buddies and somewhere down the line I'll be employed doing something other than boring old sales at just above minimum wage.
And this morning, well, I called Cyrus. Luckily he's not a computer lover, or he'd seriously be mad at me for writing about him. He's like "I wish you were here, you're like the perfect girl, I just would like to be able to treasure you the way that you deserve... etc etc" It's scary and touching all at the same time. I like to know that even though I hate the way I am around people (I'm a social dork), he thinks that I'm awesome and that he's never known anyone better. Even if he doesn't think that, it's nice to hear that somebody out there thinks that I'm the greatest and would give just about anything to have me. : ) He doesn't have to worry about not liking my ample behind (he's a skinny girl liker), because he and I will never ever be a couple. For one thing, there's no chance of me moving to Toronto any time soon!
2005.03.03 12.33
Hehe, comments are fun. Amber, if you decide to check me out... no really, check me out!... (Three piece?) Go to the library. I want to do my demonstrative speech on analyzing handwriting, so I really need that book.
2005.03.02 16.16
I'm new! Everyone keeps talking about these online journal things, so I just had to try it. So my current life continues with my initial drama of I HIT A DEER. IT DIED. SO DID MY CAR. I didn't receive any phone calls today from MPI about how much the autobody shop thinks it will cost to fix the car, so I STILL don't know if it's written off or not. I would kind of like it if it was, because then I could get a car I might like a little better. But the place that would be fixing the car if it's deemed fixable apparently supplies a courtesy car (I've never been in this situation before) and they also detail the car inside and out. Good thing, my car is disgustingly dirty! LOL
Mood: frustrated


text:
Humidity 93%
Winds 6.9mph
Humidity 93%
Winds 6.9mph
May 9, 2013 8:49 AM
HONOLULU - A small helicopter lost power and came crashing down on a busy downtown Honolulu street Wednesday afternoon, but no one was seriously injured, authorities said.
"It's a pretty miraculous situation that no one was badly hurt by this," said Capt. Terry Seelig, a spokesman for the Honolulu Fire Department. "This is a pretty busy area."
The helicopter was on a photography flight when it lost power, forcing a crash landing on Fort Street, which is home to a large apartment complex and Hawaii Pacific University. The area is usually full of university students and downtown office workers, and has a lot of vehicle and pedestrian traffic.
The chopper ended up along a curb, badly damaging a parked car, Seelig said. A fire station is also on that street, so firefighters who heard the crash ran out to help.
The pilot, Julia Link, told KITV everything seemed normal until all of the sudden it got quiet and the engine quit. Repeatedly training for this type of scenario helped her bring the helicopter to the ground, she said.
"First I thought it was a joke and then, I was like 'Oh my God, this is for real," said the 30-year-old.
She was grateful the problems developed when the aircraft - which she said was brand new - was 3,000 feet above ground as that gave her a lot of time to plan their descent.
Link said she's glad everyone walked away alive and no one was seriously hurt.
The 71-year-old male passenger was treated at the scene for minor injuries to his head, Honolulu Emergency Services spokeswoman Shayne Enright said.
The chopper was operated by Mauna Loa Helicopters. Representatives of the company couldn't immediately be reached for comment.
Preliminary information indicates the Robinson R22 Beta had an engine failure, said Allen Kenitzer, spokesman for the Federal Aviation Administration.
1 day ago
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text:
Ashley Laney mugshot
Who is Ashley Laney? Was Ashley Laney arrested? When was Ashley Laney arrested? What was Ashley Laney arrested for?
Ashley Laney was booked in Fulton County, GA.
The following Official Record of Ashley Laney is being redistributed by Mugshots.com and is protected by constitutional, publishing, and other legal rights. This Official Record was collected from a Law Enforcement agency on 1/19/2013.
Mugshots.com ID: 40143152
Last Name: LANEY
First Name: ASHLEY
Middle Name: N/A
Suffix: N/A
Booking No: 0609729
Location: Released
Arrest Date: 3/15/2006
Release Date: 3/27/2007
Complaint Number: N/A
Citation Number: N/A
Total Bond: $146,000.00
External Links:
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text:
Doctors and Plans Blame Each Other for Costs
That sentiment was echoed by Anthony Wright, executive director of Health Access California, a consumer advocacy coalition.
"This is one of those rare cases where I agree with both sides, just probably not the way either of them wants," Wright says. "Clearly, provider consolidation does have an impact on healthcare costs, but so does the consolidation in the health insurance market. That is true at the insurer level and the provider level. When a provider has such a huge foothold in a given market, then every insurer to do business in that area has to contract with that provider and they are in a privileged position to demand a higher reimbursement, which is reflected in cost."
"At the same time, if there are only a couple of prevalent insurers in a market, like Kaiser and Blue Cross and Blue Shield in California, there is not the robust competition to bring down prices. You need to look at other means of looking at rates, including more vigorous rate review and regulation."
On the health plan side, Pauly says the dominance of the insurance markets has existed since World War II, while the consolidations on the provider side are more recent phenomena.
"There has been a tendency more worrisome to economists that hospitals have been consolidating. That has been more of a change," he says. "The insurance market has been bad but it is not getting worse. But the provider market is getting worse, and on top of hospitals consolidating in many cases, now large physician groups like the orthopedic surgeons are organized into a few large groups that probably also aren't as competitive as they would be if they were individual doctors that insurers could play off of one another."
Comments are moderated. Please be patient.
JosiePatrick (11/29/2012 at 3:20 PM)
Let me get this straight. Dr. cannot make enough money unless they form larger and larger provider groups and reduce duplication and overhead. And insurers don't want to enter markets because they can't make enough money. Single payer would get rid of both these concerns and get costs under control. Do healthcare consumers really want to pay for either the inefficiencies of competition or the overpricing of monopolies? It's time for insurers to rethink their business model. Time for employers to get out of the healthcare business. And time for providers to carefully consider what their career expectations are.
kerry willis (11/29/2012 at 2:46 PM)
40% of the healthcare dollar is spent on administration...How come the insurance companies only want to "save" on the 60% of healthcare spending that provides jobs and bonuses to administrators...what a joke Additionally the biggest area of spending on physicians that is increasing is with Docs employed by a hospital where the Hospital charges excessive facility fees and negotiates larger reimbursement rates than insurance companies allow private Docs......and the spending increase is whose fault again?
jkuriyan (11/29/2012 at 10:08 AM)
Because of the promotion of integrated care management & delivery ACA encourages provider consolidation so we cannot just talk about breaking up provider groups as a way to increase competition.
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Our Services
To view our upcoming special events, visit the Special Events page.
Weekly Services:
Sunday Worship
Sunday School: 9:30am - 10:30am
Morning Worship Service: 10:45am - Noon
So that your children might receive full benefit of our worship hour, we offer the following children's services during Sunday School and the Morning Worship Service:
Nursery Care: Crib to 4 years - Room 205
Kindergarten Care: Ages 4&5 years - Room 206
Children's Church: Grades 1-5 - Room 305
High School: Ages 13-18 (Sunday School only) - Room 314
Tuesday Night Summer Bible Study
Tuesdays from 7:00 PM - 8:00 PM (runs from June to August.) The study will be held at the church in the conference room and will by lead be Carl Hale.
Wednesdays from 6:30 pm - 8:00pm (runs from the second Wednesday in September to the last Wednesday in April)
Awana: Bible club for grades K-6
180 Youth Group: Bible club for junior and senior high school
Wednesdays from 7:00pm - 8:00pm (runs from the second Wednesday in September to the last Wednesday in April) - Study lead by Pastor Mike
Midweek Spanish Speaking Bible Study
Wednesdays from 7:00 PM - 8:00pm. We encourage you to join this Spanish Bible Study and look forward to learning the Word of God with you! The study will focus on key fundamentals of the faith.
Sundays from 4:00 PM - 5:30 PM - Study lead by Brad Hansen
Held at: Purdue University Calumet
In Calumet Falls in the
Student Union & Library Building
(Location varies during the summer. Contact church for information.)
Saturdays at 2:00pm in the CFC Parking Lot
The CFC Prayer Station is a Saturday outreach ministry devoted to sharing and declaring the Gospel of Jesus Christ. The ministry involves holding signs, praying and talking with people who stop by, edifying other believers, and handing out gospel tracts and Bibles. The Prayer Station begins at 2 pm every Saturday and usually goes until sunset. You can drop by for an hour or two, or stay all day, depending on your schedule. In the summer, this ministry gives out free drinks, and sometimes food, to people passing by. Worship time (guitar) is also possible when the weather is warmer. The opportunity to share the Gospel and pray for others is a joyful experience for all who join us.
Monthly Services:
Free clothing give-away the second Friday of every month from 9:00 AM - Noon
Good Things Womens Ministry
Taken from Titus 2, here is the chance to learn from today's women about "good things", covering topics from how to handle conflict to showing how to cut up a fresh chicken. Meetings are held monthly except for November and December, which are crazy busy holiday months. Each meeting starts at 9:30 and finishes by 11:30 am. The following are the dates for 2014: Jan 25th, Feb 22nd, Mar 22nd, Apr 26th, May 24th, Jun 14th, July 19th, Aug 16th, Sep 20th, and Oct 18th.


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Enrollment in state health insurance exchange ahead of expectations
NEW HAVEN -- People looking for help filed into the New Haven office of the state health insurance exchange Monday morning as state officials announced enrollments are running ahead of initial expectations.
Access Health CT has surpassed its self-imposed goal of signing up 100,000 residents and small businesses before an open enrollment period ends March 31. Some 121,983 enrollees had signed up for private insurance or Medicaid with seven weeks left.
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Buongiorno! Let's start this morning's roundup with the latest from Rome, where the Italians have a saying that's always good to remember: "That which a pope can do, a pope can undo." Hence:
Pope Francis cleans house at the Vatican Bank
Just before he resigned a year ago, Pope Benedict XVI reappointed five cardinals to five-year terms overseeing the scandal-plagued Vatican Bank. Now, 11 months later, Pope Francis has replaced four of them.
Bargain basement saints?
The ledger-clearing doesn't stop there, as Francis has also ordered a "spending review" to cap the often prohibitive costs — except for the wealthy or well-connected — of saint-making, aka canonization. Dorothy Day might welcome the move, though I still think she'd rather see the money spent on the poor rather than her memory.
Clergy sex abuse: The Never-Ending Story
The pope's emissaries at the U.N. in Geneva will face a grilling for the first time over the Vatican's handling — or not — of clergy sex abuse cases. The Associated Press has a comprehensive look at what's behind it, and what's in store. Meanwhile, Chicago's Cardinal Francis George is bracing for criticism as the archdiocese prepares to comply with a court order and release its clergy abuse files today. Wild guess: It won't be pretty.
When a female Methodist pastor anoints a Roman Catholic cardinal
It happened in Massachusetts, at an ecumenical service with Boston Cardinal Sean O'Malley and the Rev. Anne Robertson. He asked her to include him in the holy water anointing, and she thought, "Wow." And did it. Per the Patriot-Ledger: "What moved me was not so much that I was anointing him," she said. "It was him being willing to accept that from my hand – to ask me, as a woman in ministry, to do that."
Turn your church's "cry-room" into the "judgment room"?
Andrew Kim has tried to understand the reactions of those "Janies" who get upset at the bleats and bodily eruptions of babies during worship services, but he's kind of tired of them spending all their time focusing on their issues with kids, and he doesn't want to be exiled into the "Catholic penalty box."
(I)f one must have some special room for a select group to be singled out as different from the rest, and if one's church already has a cry-room in its design, then perhaps one could just change the name of it to the judgment room. All the Janie's of the world can go in there and seal themselves off from the distractions that vex them so. For the Janie's are not fully involved in the Mass any way. They are too busy working up just the right combination of glare and sigh to express their frustration at whoever was rude and inconsiderate enough to bring their children to Mass that day.
Well, imagine the looks you'd get if they found out a newfangled womb transplant had produced that kid.
Speaking of ethical dilemmas…
As CNN reports, a New Mexico judge has ruled that terminally ill, mentally competent patients have the right to get a doctor's help in ending their lives by having the doctor write a prescription for drugs that would kill them. Not quite euthanasia, but don't expect that to quell the debate.
Survival of the Fittest?
Southern Baptist honcho Al Mohler takes on USA Today writer Tom Krattenmaker over evolution and belief:
There can be no doubt that evolution can be squared with belief in some deity, but not the God who revealed himself in the Bible, including the first chapters of Genesis.
Is the "High Church" the Christianity of the future?
Speaking of evolution, Gracy Olmstead says that Millennials are drawn to liturgy, which bodes well for the old-time churches:
The millennial generation is seeking a holistic, honest, yet mysterious truth that their current churches cannot provide. Where they search will have large implications for the future of Christianity. Protestant churches that want to preserve their youth membership may have to develop a greater openness toward the treasures of the past. One thing seems certain: this "sacramental yearning" will not go away.
American Evangelicalism as high school
More in this vein: Erik Parker, the "Millennial Pastor," is helping real people through real life dramas and tragedies and is tired of watching Evangelicals waste all their time on arguments over "Duck Dynasty" and the like:
All Christians in North America, if they are paying attention, are forced to watch the Evangelical tribe as it rumbles and quakes about whatever is the issue of the day is. And I cannot help but see it all as some grandiose high school drama.
His dramatis personae are worth the read: "The Football Team," e.g., and "The Rich Kids."
Nigeria's campaign against gays grows
Olmstead's colleague at the American Conservative, Rod Dreher, stresses that as an Orthodox Christian he is no fan of same-sex relations, but he calls out the growing campaign against gays in Nigeria for what it is: "An abomination." Rod writes:
I hope there are Christians in Nigeria who have the courage to hide gay men and women when the police come for them. I wouldn't presume to speak for Islam, of course (Nigeria has a large Muslim population, in case you didn't know), but to fellow Christians in Nigeria: Is this really how you witness to orthodox Christian truth? Really?
Ed West at the Catholic Herald weighs in too: "Nigeria's new laws contravene Catholic teaching – and we should say so…"
The theology of Battlestar Galactica
Barrett Owen and his wife are on maternity leave and binge-watching "Battlestar Galactica." He discovers the geeky joys of sci-fi theology that many of us may have forgotten:
When a planet is destroyed and 50,000 refugees take to roughly 10 star ships to conduct life, it's easy to see why space becomes such an issue. In cramped, decaying quarters, the humans must find resolve and hope in an ancient, canonized prophecy that speaks of a promised land called Earth. They suffer insurmountable odds holding on to the hope of a better tomorrow. With this renewed faith, seemingly insignificant spaces become launching pads for holy encounters.
Take that, you Hobbit-lovers.
And the Best of the Rest from RNS:
- Top 12 pastor stunts: Living as an atheist is just the latest ministry gimmick;
- Tony Campolo to shutter the evangelical ministry he started 40 years ago;
- Kansas City rabbi grows a congregation of Latin American Jews;
- 5.3 billion people face harsh religious freedom restrictions;
- Kerry + Francis 4 Mideast Peace
And that's it for now. Stay tuned to the site for the day's latest news later in the day, and sign up for the daily religion news roundup in the box below — free, and easy.
David Gibson


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Father's Day
6/3/2014 by Mike Creasman
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Remembering Richard
Memorial Day
5/23/2014 by Stan Berrong
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Bro. Stan's Memorial Day blog: May 19, 2014
A New Year
1/16/2014 by Warren Green
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Philippians is one of my "go to" books of the Bible. When I'm struggling personally with something, or struggling looking for something to share with a group from God's Word, Philippians has some great verses that help get me going. One of these passages is very appropriate for beginning this new year. ...
Semon notes 12-1-2013
12/1/2013 by Warren Green
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The Glory of God: Worship
I Corinthians 1:26-31
Brothers, think of what you were when you were called. Not many of you were wise by human standards; not many were influential; not many were of noble birth.
But God chose the foolish things of the world to shame the wise; God chose the weak things of the world to shame the strong.
He chose the...
The Toothpick
10/2/2013 by Mike Creasman
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If you are privileged to witness my standard routine following a meal, you will invariably see me reaching for a toothpick. It may be from those made available as I am exiting a restaurant. It may be from the glove compartment in my car if I am eating on the run. It may even be from my wallet if I find myself in a remote location...
The Toothpick
Leaning on the Promises of God
9/3/2013 by Brady Howard
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8/21/2013 by Stan Berrong
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In the book of Acts, we are introduced to a man named Barnabas. His name means "son of encouragement". Barnabas practiced his name. He encouraged Paul on his first missionary journey. He encouraged John Mark when others, including Paul, had given up on him. There are some things that you and I may not have ...
Copyright 2014 Glen Haven Baptist Church
Glen Haven Baptist Church, 345 East Lake Road, McDonough GA 30252, (678) 432-5138


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Holiday Cottages in Cromer
Cromer is known as 'Gem of the Norfolk Coast' which gives you an idea of why so many people choose to holiday here. With an enormous variety of things to do and see, there will never be a dull moment. Local facilities include squash and tennis courts, and The Royal Norfolk Golf Club situated nearby on the cliffs between Cromer and Overstrand. The famous pier, home to the fabulous end-of-the-pier productions, a large cinema, the fascinating RNLI Henry Blogg museum which illustrates, amongst other things, the history of the town's lifeboats and its most famous rescues, and the South American themed Amazona zoo are just a few of the attractions here. In August the town celebrates its Carnival week complete with carnival queen and parading floats!
So you see there's a lot to enjoy in Cromer, not to mention the wide open beaches and many glorious footpaths such as the Norfolk Coastal Path and Weavers' Way that can be joined from here. With so much to keep you and your family busy, it's not surprising that our self catering holiday homes located in Cromer are some of our most popular cottages.
Holiday base at the Centre of Norfolk coast
Cromer is a great base from which to explore the surrounding areas in this stunning part of North Norfolk. Nearby are Sheringham and Overstrand, the Georgian town of Holt with an array of shops, galleries and places to eat and Felbrigg Hall, owned by the National Trust which is just a short distance away. Many of these places can actually be reached by bicycle if you decide you might like a cycling holiday – the Norfolk Coast Cycleway runs parallel to the coast.
Home of the famous Cromer Crab
The town is famous for its Cromer crab – and there is never a shortage of this particular delicacy in the town and its surrounding fish shops and delicatessens. Kett Country Cottages have a number of self catering holiday properties available to rent in Cromer, suitable for all your requirements. Whether coming to Norfolk for a weekend or a week we can find you an ideal base from which to explore this magnificent part of the English coast.
View all our current Cromer Self Catering Holiday Lets
Home Farm HouseSuffield Common, Norfolk
Sleeps: 10
Beds: 5
Changeover: Friday
Pets Allowed: No
Prices From: Call for pricesView Details >Check Availability >
MidwayCromer, Norfolk
Sleeps: 8
Beds: 4
Changeover: Saturday
Pets Allowed: No
Prices From: Call for pricesView Details >Check Availability >
Two Buoys CottageOverstrand, Norfolk
Sleeps: 6
Beds: 3
Changeover: Friday
Pets Allowed: No
Prices From: Call for pricesView Details >Check Availability >


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An 18-year-old youth has been caught red-handed pounding away at a cow's rear-end.
Sludge Pakare of Chakwana village, Zimbabwe was spotted last month by an eagle-eyed citizen who caught a glimpse of him shafting the bovine beast with his own beefy-bayonet. Sludge had allegedly snuck into the grazing paddock and herded a lone cow over to a secluded bushy area, which was unfortunately for Sludge not secluded enough.
That is when passer-by Sour Janda glanced upon the dreadful deed and took umbrage to young Sludge making the beast-with-two-backs with an actual beast. Before handing the young pervert over to the police, Sour dished out a swift beating to Sludge.
Sludge appeared this week before Magistrate Robson Finsin to face charges of bestiality. he has been remanded in custody until 3rd April.
Leave a comment below or join the discussion on our forum: Teen battered over bovine bestiality


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Town will dispute city roundabouts
Date: July 8, 2009
by: Kurt Schultheis | City Editor
The Longboat Key Town Commission is not going to take any chances.
It approved spending up to $25,000 of taxpayer money at its Monday, July 6 regular meeting to hire a traffic consultant that it hopes will dispute the city of Sarasota's plans for six roundabouts on U.S. 41 near the bayfront.
The commission gave Town Manager Bruce St. Denis the direction after discovering the city has agreed to design and build a test roundabout at either U.S. 41 and 10th Street, or U.S. 41 and 14th Street, to see how drivers perceive it.
Worried that if the Florida Department of Transportation allows one roundabout it will allow them all, the commission gave permission to hire a traffic consultant to dispute the findings by the city's consultants.
"The purpose is to flush out the opposition with professional expertise that can point out flaws in the designs," Commissioner George Spoll said.
St. Denis said Public Works Director Juan Florensa is already in discussions with eight traffic firms, from which the town will choose.
But Commissioners Gene Jaleski and Hal Lenobel were not on board with the decision.
"It's a gamble, and I don't see gambling taxpayer money in the amount of $25,000 for a consultant that may come in and say roundabouts are an advantage for that area," Lenobel said.
Jaleski agreed.
"This is taxpayer dollars being used again during tough times," Jaleski said.
St. Denis, however, said a consultant would not be hired until the firm had reviewed the roundabout proposal and understood what the town's position was.
Although Mayor Lee Rothenberg said Florida Department of Transportation officials had encouraged him to submit a resolution opposing the plan instead of hiring a consultant, even the mayor disputed the advice and voted to hire a consultant.
The commission made the decision just days after receiving an e-mail from Rod Warner, chair of The City Alliance, a Sarasota coalition that supports the city's bayfront connectivity proposal.
In the e-mail, Warner says he "wonders why when facing a tough budget year, you would hire a traffic consultant given what is known and learned from other jurisdictions managing corridor traffic like ours."
Warner contends that roundabouts will move U.S. 41 drivers along the bayfront quickly.
But Vice Mayor Robert Siekmann told commissioners that the town needs expertise to fight a roundabout plan that is still changing.
"They first proposed this plan to make the bayfront more pedestrian friendly," Siekmann said. "Now, it's all about traffic flow because their first argument didn't fly with us."
St. Denis said the town's consultant would do its own modeling of the traffic model submitted to the state and could dispute the traffic counts used to get the results.
"If you want to make sure a decision is made correctly, you want your own consultant looking at the data," St. Denis said.
Rothenberg said there is value in having a consultant evaluating a proposal that calls for six roundabouts and slower traffic speeds on a federal highway.
"There will be plenty there to tear apart," Rothenberg said. "Because what we've seen is phony and a farce."
The Town Commission also approved a resolution Monday that officially opposes plans for the roundabouts on U.S. 41.
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- Jan
3 Manatee Audubon -- OPEN HOUSE at Felts Audubon Preserve
8:00 am - 11:00 am
- Jan
19 Jewels on the Bay Showhouse
10:00 am - 4:00 pm
- Jan
21 Taste of the Keys & Fashion Show
5:00 pm
- Feb
8 Sarasota Music Half Marathon
7:00 am - 6:00 am
Program to honor Sally Shapiro
Longboat Key resident Sally Shapiro loved music, and a special musical program her husband, Sam, organized will honor her memory.
Key of Sea seeks new voices
Key of Sea Chorus, which sings at assisted-living and retirement homes in the Sarasota area, is inviting new members to join.
Learn more about LBK Foundation
Want to know more about the Longboat Key Foundation, which is embarking on a $1 million fundraising drive, as reported in the Dec. 18 issue of the Longboat Observer?