Conspiracy Spending

            GAAP stands for generally accepted accounting principles .  At least once each year businesses who have stock investors have to go through an audit.  GAAP sets guidelines for business owners to keep accurate records so there is no question about how revenues are made, how money is spent and if there is a profit.  As there have been a number of business owners or other workers who have been found to be dishonest (such as these examples) GAAP has seemingly created so many conditions over the years that the audit can be rather time consuming.  This set of guidelines is set to protect the investor as well as the consumer.

           Stockholders can feel more secure with their investments as long as GAAP continues with guidelines, but paying taxes is not the same as investing stock.  Sometimes the government - or some aspects of it rather - can seem to be just as corrupt as some businesses who have failed due to dishonest records.  So who looks out for the taxpayers' money? GASB requires governments to use full-accrual accounting that tax payers may have the opportunity to understand about the governments capital investments and holding as the government should be watched just as much as the for profit business.

                GASB guidelines assist not only with the financial reporting but the fiscal policies as well. In a nutshell, GASB is to the government like GAAP is to the world of business.  Guidelines and regulations for GASB are there for the benefit of the taxpayers as GAAP is there for the benefit of the stockholder.  For the last three weeks I have had to write assignments about GASB.  In my last report I commented on three specific public roads and the amount spent on each project. According to my understanding, the government has to break down that cost to an exactness:  The amount spent on each crew member hired, not only the cost of building material itself, but the cost spent on supplies to insure the safety of the workers, cost of traffic lights (if applied), paint, concrete, tar, and so forth - even the costs of for the temporary method of traffic flow set up until the major road had been fixed.

                I have been wanting to rewatch "Capricorn I" for some time and finally took that opportunity yesterday morning.  I realize not everybody has been or will be a big fan of the movie, but I still enjoy it.  Elliot Gould plays Robert Caulfield, a reporter who has a friend who works at NASA.  When his friend disappears just after making a comment about the mission to mars, Caulfield starts to investigate.  Meanwhile,  Kelloway, played by Hal Holbrook, tells three astronauts (played by James Brolin, Sam Waterson, and O.J. Simpson) that there is a problem with a product and that the government has so much funding on the line they can't afford anything to go wrong.  Thus the three astronauts are driven to a warehouse where they are told to "perform" their mission on a set to save face basically.  When the astronauts realize that they the charade can't last forever, they realize they have to escape the warehouse as their only means of survival.  Their destination is for finding a reporter and camera crew. Made in 1977.  I thought it was a good movie.

                I am so grateful I had already turned in my final assignment as I know my mind would have taken me in a totally different direction and gotten myself in deeper than where I needed to be.  "Capricorn I" is NOT based on a true story . . . but then again (see here) . . . it gives you something to think about.  How far would the government or government sponsored programs be willing to go to keep the public from knowing the truth?  I thought about Deep Throat (here) and Watergate (here), agent orange (here) and wondered if people really disappear when trying to uncover scandals such as these.  Surely those are not going to show up on the accounting journals:

                10,000 to knock off Elliot Whitter,

another 8,00 to hire Alva Leacock to pretend she has been living in Whitter's apartment for a full year,      70 dollars for forged magazine subscriptions and other mail,

               6,000 to tap into Robert Caulfield's breaks,

another 2,000 to for hiring a team that find planted drugs in Caulfield's apartment. 

                2 mil for the helicopters sent to chase the three astronauts, on and on and on . . .

of course the funds would never get recorded in that manner. 

I am done with accounting!  Five or six classes left.  Should be smooth sailing from here on out.  I start two more classes tomorrow.

Side Note:           I don't remember the first time I saw "Capricorn I" but I have some fun 
                    memories                  - both which involve my brother Patrick.

                1)            I was with my mom and Patrick was sitting with a group of friends a few rows back.  The film stopped in the middle of the movie, and it was announced that it would be a few minutes before the projector would be running.  I made a bold move up to the front of the theatre and announced that it was Patrick's birthday and asked those in attendance to sing "Happy Birthday" to him.

                2)            Patrick recorded the movie from a local TV station.  Parts of the movie had been cut out to make room for the sponsor's ads - unfortunately Hal Holbrook's speech had been one of the scenes that had been cut.  Everytime Patrick had friends over who were not familiar with the movie, he would pause where the scene had been cut out and explain what was going on - kind of important to the movie.

                My favorite part of the movie is the end - to watch the expressions of those in attendance to honor the three astronauts - Brenda Vacarro and Hal Holbrook especially as they have the best expressions.  For the full episode of Capricorn 1 see here.

               

255 students in 75 minutes

          I have assisted with Vision Screenings before when I was living in West Valley and Jenna was going to school in Taylorsville.  That was probably five years ago.  There was a nurse at one station and at least three other stations with six volunteers, perhaps seven (someone must have served as a runner).  Vision screenings were done in the hall in front of the auditorium.  Two aides worked in teams.  One would stand at the eye chart and point to pictures or letters and the other would sit and record the results of each test of the student - they would also have to find each student and mark the set of duplicate directories that we were all given.  Yesterday's testing went so much smoother.

          The Elks Club brought this sophisticated equipment that would read each child's eyes.  Each class had been given stickers to pass out and most students who came through the line had a sticker.  Some did not have them and were pulled aside to wait for the man who seemed to be in charge.  The students would stand in line and sit at one of five chairs when they became available. All of this was done in the library.

          Three members of the Elks club were receiving information from the stickers and taking pictures.  Two of our aides were recruited as well after having had a crash course on working the devices.  Initially, I was going to be one of those aides that would be helping to test, only one of the devices was not working properly. Another aide was trained on how to work it once the problem was resolved.  I would have liked the opportunity to sit down.  At the same time, I would have had a hard time trying to read the stickers as half of the library was not well lit (I think for proper use of the equipment),

          We were done with all thirteen classes in 75 minutes!  Record time.  I really don't know how many students were present today.  255 is just an estimate.  There were several who were absent yesterday as the weather was too cold or else it may have been just to get a jump on the holiday weekend (that seems to be a pattern). 
         Yesterday was a pretty good day overall.  The rain did not start pouring until after school was out.  It poured hard.  After eight-plus months of our rivers being dry or extremely low, they now look to the point of overflowing.  We shall see.

          Snow at the top of the hills yesterday morning.  It appeared the rain had removed most of the snow before nightfall.

Gray and Gloom

It's Raining

It's Pouring

All the Snow has melted

The sun is gone

the Skies are gray

And these are

some photos from

the last few days

Yesterday afternoon the hills were green.  This morning they are capped with snow.

To Each His Own

Today is Valentines' Day. 

Bah. 

I think I was

single for so long that

I just don't get overly

excited about the holiday. 

I received Valentines in

school.  I would have

received less except for

it was mandatory to

give one to each class

mate.

I had a two week assignment

to fill in for one of the

educational aids.

Yesterday was supposed to

be my last day, but I called

in sick.

I do feel better today than

yesterday.  I wasn't scheduled

but do have the opportunity to

sub at another school but

think I should do with one day

of rest as I have been

scheduled to work for tomorrow.

I listened to the other aides

ragging on Valentine's Day

and agreed with most of their

comments.

There was one who had gotten

married on Valentine's Day.

She and her husband chose

that day so that they would

not forget their anniversary.

It was fun to discover

through Jenna's eyes when

she was younger, but I

think overall she may be

just as bah about it than I am. 

Her favorite part about Valentine's Day

is the clearance sales on

Valentine products (particularly candy)

made available the next day.

Roland surprised us both this

morning with small

boxes of chocolates

Roland likes St. Valentine's Day

Dash #8 Friendships

It appears that I missed posting a dash last week, and so I will post an extra one for this week.

               It's hard to say who my first best friend was or how for how many years we were in touch.  There are several photos that were in my mother's possession and now in Corey's which indicate that our yard seemed to be a hang-out for many children.  Mom has pictures of some of the older kids as well as those that were my age and number.  There is one of me holding hands with Daniel and Brian, several in which I am with David or Mike and Scott.  I only remember one of me, David, Brian and Jeri.  Many party photos.  Though there was a wide variety of children to play with, I would have to say my best friend at that time was probably Daniel Bird from across the street. 

          At that time Daniel had three brothers as the youngest brother had not yet been born.  Daniel was interested in eating food and I seemed to have a more inquisitive mind and wanted to know what happened if . . .  I think it's safe to say I was the inciter. Mom said that some of the mischief we caused was dumping cosmetics in the toilet, nails in the washing machine, and mixing soap and Jell-o together.  I am so grateful that Jenna was not nearly as mischievous.

          Mom says that one time when Daniel came over to our house that she told us to stay out of mischief.  Daniel made a puzzled expression and said that "mischief" existed at his house as well.  Of course we ended up causing mischief - though I don't know the specifics, I'm sure that my mom had sent him back across the street to his own house.

          One time Danny and I used the ladder to climb and get on the roof.  I don't know if the ladder fell or if my brother Patrick just wasn't able to hoist himself up or what.  He ran across the street to find my mom visiting with Daniel's mom and starting crying because he couldn't get on the roof like his big sister. 

          Mom said that when she went outside she saw me waving from the roof to her.  She told me to carefully go back to where the ladder was as I needed to get down.  It's a wonder I ever survived childhood honestly.  There was a half fence that separated Birds property from the property just east of them.  I don't know what reason we were on the wrong side of the fence, but the boys wisely went the long way to go around to get back to Bird's side of the fence.  I decided that there was enough space for me to squeeze through the fence that ran east and west and the one that went north and south.  There wasn't.  I got stuck.  My mom said that when she found me, my head was suspended in the air and the rest of me was dangling but not touching the ground.  The fire department had been called to come and get me out.

          Danny was like another brother.  All of the Bird boys were.  Daryl was the oldest and then Danny and I were same age. Patrick was two years younger than us, John was behind him and Matthew was the youngest.  Turns out our families have been friends for generations and continues - though the ties between Daniel and I are not as close as they once were.  Our minds went in different directions and may keep in touch through other family members, but not directly.

          The girls I hung out with most were Jeri Gilbert, Lily Black and Julieanne Downs though I don't remember which order or which friendship may have lasted the longest.  All four of us lived on the same street.  Jeri, Julianne and I all lived on the north side.  There was a house between Jeri and me.  The house to our west was a corner house.  To the west of that was a small avenue.  Julieanne lived at the next corner lot.  Lily lived across the street from Jeri.  The house to her west was the one in between her house and the one where Birds lived.

          I enjoyed playing with all three of them, but don't remember many times when I played with more than one of them at a time.  I remember only one time when Julieanne, Jeri and I hung out together and possibly one time with Jeri and Lily but never Julieanne and Lily.

          Jeri, Julieanne and I were the same age.  Lily was exactly one year younger than me as we both shared the same birthday.  I remember having many sleepovers at Lily's house.  Sometimes when Jeri's parents would go out of town, she would stay with our family.  I don't believe Julieanne's parents would allow sleepovers.  I thought her mom was nice - but she seemed to be sick a lot.  I always thought her dad looked old enough to be her grandfather - and perhaps he was.  Roland and I are both old enough to be Jenna's grandparents.

         

          Though Julieanne and I were both in kindergarten at the same time, I don't know that we were friends then.  I was in the kindergarten class that had at least three different teachers teach us throughout the year.  I liked the first one.  Mom said she had gotten married and probably moved out of state.  I think both Jeri and Julieanne had Mrs. Flinders as a kindergarten teacher.  I remember wishing that I had Mrs. Flinders.

          Julianne had an older brother.  I think he was five or six years older.  We would listen to records.  She liked Bobby Sherman and Donny Osmond.  We would play school.  She would be the teacher and I was the pupil.  Sometimes we would play in her yard though I don't remember the specifics.  She had a Mrs. Beesley doll.  I liked the doll and requested to have my own one Christmas.  After she had accidentally gone through the washing machine she had stopped talking.  I remember Julieanne's dad fixed it so that it would talk again. 

          Jeri and I would often play with Patrick, John and Matthew.  We would act out the Wizard of Oz.  Occasionally we would try another story - such as Sleeping Beauty.  If there was a kissing scene involved, Jeri wanted to be the princess and have Patrick be the prince. Mostly Jeri would come to my house to play, but I remember playing with Barbies at hers.

          Aside from sleepovers with Lily, I remember playing in her sandbox.  My favorite part about playing in the sandbox was being near enough the raspberry bushes to eat the delicious berries.  I don't know how old I was when Blacks moved to Alpine.  It must have happened during high school as I remember Lily's older sister attending my high school when I was a sophomore and she was in her senior year.  Though I tried to remain connected, Lily and I seemed to have lost touch after they moved - perhaps before.  I don't remember.

          By junior high, Jeri and I were civil to each other at best, but did not choose to hang out together.  Julianne and I had signed up to share a locker (as there were more students than lockers) but as she had a lot of health problems (I think most were psychological) she dropped out of public school and was supposedly tutored at home.  Thus I had a locker to myself.  I was pretty much a loner for the rest of school.  I did have friends in high school - or at least those I considered to be my friends - include Lily's older sister.  Eventually Gilberts moved from our neighborhood also.  I'm not even certain as to which family moved out first.

          I hung around seniors all three years of my high school.  I hung around more seniors in my sophomore year than in my last two years combined.  I really don't have many positive things to say about school regardless of how old I was or what school I was attending.  I think I would have enjoyed learning more if I hadn't had to deal with so many peers.  I wish I had been more outgoing and not afraid of being myself like Jenna is.

       Jeri and I have reacquainted through facebook, but we are not the friends we use to be.  I keep in touch with what's going on in Danny's family as there is still that bond between us and I suspect always will be.  Neither Lily nor Julieanne have shown interest in facebook.

 

Words that are Homophones

Diamonds are measured in carats, but carrots are measured in pounds.

I saw that the maid made the beds.

I saw several rows of rose bushes.

You won the game which makes you number one.

I prefer to write with my right hand.

I just heard that my favorite band has been banned from the club

.

I pour the medicated liquid into my hands and splash my pores for now  but I am too poor to afford to purchase the product.

I am going to the store to purchase two loaves of bread as I think that three will be too many.

Please tell me a tale about a Eyore losing his tail.

It's time for me to add the thyme to my recipe.

My neighbor borrowed my wok.  Will you walk to our neighbor's house and get it?

I am going by the store.  Would you like me to buy something?  I am leaving now.  Good-bye.

Did you just say "good-bye" or "good buy"?

For more homonyms, this is a fun book with great illustrations:

https://books.google.com/books/about/Dear_Deer.html?id=IMFjyQZvkLIC&printsec=frontcover&source=kp_read_button#v=onepage&q&f=false

Dash #47 Beth Rankin

  

It seems the answer to this question would define her dash more than my own.  But here goes:

        I may have mentioned before that when I lived in Kearns, the residents were given the option of purchasing a can for recycling. At that time, we had a household of five and then six.  Our trash can was ALWAYS full – often the day AFTER garbage day.  As our family needed the extra space, I opted to receive (and pay for) the can.  Two years the purchase of a recycled can was no longer an option.  Everyone received cans – only the mandatory cans were smaller than the initial one I had purchased (or leased rather).

          I tried to be conscience of recycling products, but wasn’t a fanatic about it.  I would sometimes get on the case of my boys or husband (who still hasn't grasped the concept) annoyed that they couldn't get it, but even Jenna had it down by the age of three.

          Two years before we moved to Oregon, I met Beth Rankin for the first time. She and Roland had met through high school band and she asked if she could meet with us as she passed through Salt Lake on her way to moving to Oregon. I remember the day well.  It was mom's fourth day at St. Marx hospital - which really has nothing to do with Beth.  Just that we had met at Firehouse Subs because I could make it on the way to the hospital and both were near Roland's place of work.

          Beth introduced us to her husband, Graham, and Roland introduced me to them (I was the last one to arrive, first to leave our luncheon). Although I didn't realize it at the time, I had met one of the most eco-friendly people on this planet.

          Beth Rankin lives in McMinnville and had taken us on a tour of the Habitat for Humanity - a site that allows people to dump and pick up supplies for home repair, gardening and those types of things.  Since she has lived here, she has joined several community organizations and chapters.  She opened a business to help the farmers with their product. It's been an interesting journey.  I love Beth so much, not because of her overly conscience efforts to recycle, but the wisdom that she shares with others and turning so many ordinary moments into teaching moments.  It's great!

        Whenever Roland messes up on recycling, I tell him that I will tell Beth on him.  Unfortunately, it doesn't seem to carry a lot of weight.

To learn more about Beth and her causes you can read her blog here and other sites here, here, and here.

Sacrament Bread

                I remember when I was a youth, our ward had made it the responsibility of the Aaronic Priesthood to bring the bread.  They rotated among Deacons, Teachers and Priests - at least I think that's how it was.  I might not have even thought about it, but I remember several times when my brother Patrick would announce that it was his turn to bring the bread.  I don't know if this was really a ward thing or if it happened in every church at that time or when it changed or if it changed.  I don't hold the priesthood myself.

                I don't know who was responsible for bringing the bread during my married years.  I don't think it was the Aaronic priesthood however as I don't recall being in the position of bringing bread - which we would have done almost weekly as our boys made up 60% of the Aaronic Priesthood - at least when we first moved in.  I think the bishopric was in charge when we lived in our last ward as it seemed we were contributing at least one loaf a month.  The Aaronic Priesthood was sparse.  I remember when a youth was finally ordained to the position of Deacon.  It was quite a while before we got our second one - and by then he had moved on to being a teacher or Priest.  It was mostly a geriatric ward in which 70% of the members were over 65 years of age.

                I always like it when the bread tastes like it is homemade. The bread today tasted sweet.  Roland thought it tasted like the Hawaiian rolls.  Interesting.  That was pretty much the taste. 

                When we were living in our last ward, I would usually stock up on bread that I would buy at the second hand bakery near Jenna's school.  One time I remember picking up a large unmarked loaf which I assumed was wheat.  It was a large sized loaf and I sent it to church with Roland as I figured it would last a couple of Sundays.  It was used only that first week as it turned out that it wasn't wheat, but rather a light rye.  I would have never guessed as every time I have seen Rye it has been darker than what I had purchased and has always been a smaller loaf than the standard loaf of bread.

                I didn't notice the expressions that I'm certain the bishopric got to witness - especially with the youth who made faces as they chewed on the bread.  Roland was told that the church is suppose to use either wheat or white - never rye bread.  So there was more than half a loaf let and it should have come home, but those who stayed afterward (such as the some members of the bishopric and clerks) ate the remainder of the bread.  I thought that was quite a lot of bread for just four people to each.

                There was a humorous story shared on LDS Living or another site (I apologize that I am unable to locate the reference now) with a congregation located somewhere in Africa (again, I apologize for the lack of detail) in which it was realized that there was no sacrament bread.  A sister who lived near the ward building volunteered some bread that she had recently baked.  Her husband was sent home to get a loaf but apparently didn't even think to look at the loaves and grabbed the first one.  Something worse than rye in the above example is the surprise they received with jalapeño.  I know that would be a lot more traumatic for my mouth.

And the Downward Spiral Begins . . .

            When it was announced that church meetings would be cut back to only two hours on Sunday so that the third hour could be spend with families, neither Jenna nor I believed it would last.  It has been left up to each family or individual to study the "Come Follow Me" program to prepare for the following Sunday.  I could hear Jenna's moans - wishing that would happen but predicting that it would not.

                Like many New Year's Resolutions, there is diligence within the first month, perhaps a couple, but then we start to taper off from what we started and had every intention of keeping.  Jenna and I have been pretty good about going over the manual first thing when we get home.  She stops me and asks lots of questions or rewords the message (or scripture) according to her own understanding.  During the course of the week we have tried to set up appointments with others so that we may research together and establish (or strengthen friendships) and hopefully gain new insight.

                There are YouTube videos that have ideas on how to teach or how to learn.  I've watched a few of "Come Follow Me" program covering various chapters.  I love Bible Project videos.  They are highly entertaining and explain a lot.  It's like a crash course of whatever book or chapters.  I referred to Bible Project all the time when I was teaching the Old Testament as it was more helpful than the manual has ever been.

  

                I had asked Roland if he would like to set up an appointment with another family in the ward.  He said we didn't have to read the lesson this week as Sunday School is only every other week and today is Priesthood.  Really?  I am appalled with that attitude.  We were given the extra hour a week to study - every week not jut every other week.  Primary lessons happen every week.  We don't rotate weeks.  The guideline is the same each week.  I know Danny and the chorister (who happens to be Danny's mother) would be okay with alternating lesson and singing time.  

               Take this weeks lesson for example - the scriptures featured the temptations of Christ AND the fishers of men.  Danny decided to do her lesson on temptation.  I would have gone for the fishers of men as twenty minutes does not seem adequate for covering both accurately.

2 week sub assignment

2nd grade reading

          chapter books

          Journeys - first story

Jess makes gifts

          story goes that she makes

          homemade gifts for her mom

                                      her brother Mike, and Gram.

Last paragraph mentions a Jane

          a Jane that was never mentioned

                                      before

Type-O?

1st group reading

          or disciplining rather

          simple words

                             first pets     

                             then jobs

Yesterday we worked on packets

          simple words

          saying phonics

                   I think the first graders are

loudest of all the classes

Kindergarten

          Rhyming Words

          Blending words

          Packets

Half hour with each class

Break

2nd grade math

          they are learning

          regrouping subtraction

There are at least two who

          share the same focus that

                   I do for accounting

lunch

          my lunch

          fourth grade recess

          fourth grade lunch

                   last grade in lunch room

                   clean up has started before

they are through

Friday is popcorn day

                   It is a madhouse!

back to kindergarten

          more rhymes

          more blending sounds

Computer lab

          Potty breaks

          hall monitor

                   until their teacher comes

3rd grade reading

          first book on Sears Tower

          needs to be updated from

                             present to past

2nd book

          monkeys - the vervet monkey

                             to be exact

          they nurse from mother's womb

the kids are grossed out

          it is nice to know they are still innocent

                             and not interested in the

facts of life

          but still -

I tell them they don't have to look at the pictures

But   

          the word "nipple" is in the book.

                             They moan and feel embarrrassed.

They read slowly

          their facial comments and expressions

                             make it slower

I take my turn reading

I read with confidence

                   and at a pace

                                      I think the book should be read.

We have it finished

                   in two days.

"You Ate My Road Kill" - another trigger

                I saw a boy with a "Fly Guy" book and smiled as I thought about Jenna's desire to read the book back in 2007 or 2008 (Tedd Arnold has written the "Fly Guy" series since 2005 here.

          When Jenna and I read books together, we would take turns doing the voices of different characters.  I think it was a bird that had made accusations against "fly guy" specifically saying, "You Ate My Road Kill".  Jenna thought that was the most hilarious thing.  She would have me say it for many years. 

          "Do the voice, mommy," she requested.

          I would screech in a high pitched voice, "You Ate My Road Kill". 

          She would laugh and laugh and request that I do it again.

          From that point I realized that if she was having a down day (which is rare) I could say to her (in the screechy voice, of course)  "You Ate My Road Kill" and it would change her mood.

 

          Funny how little things can trigger sweet memories.

          I read her this post and she laughed again.  That screechy voice still works.

Wasted Time or Wasted Mind

I attended the webinar lecture

though my mind wasn't as present as

my body.

Not as though

I was seriously in the mood anyway

There were too many sounds drowning out

the lecture

First of all,

my instructor had a sore throat. 

He didn't quite sound like Darth Vader throughout

the entire lecture

There was no wheezing - but a lot of

deep throat

My neighbor's acoustics were going

and the sirens from fire department

started wailing loudly.

One of my classmate forgot

she had turned on her mike  and

failed to turn it off before she

attempted to discipline children

making noise in background.

My instructor finally muted her

and kept referring to the time which

made me laugh as he seemed

more anxious to finish the lecture

than I was. 

I should have left the lecture earlier

I suppose.

I really didn't get anything out of it.