Thursday, July 28, 2011

Running for City Council

Yesterday I registered to run for my first political office

the reason I did so is that I have been a frequent critic of City management in Greenville and the only way to get things done is to see if I can get elected and change some things.

Now I have been told that it is difficult to move anything in City Hall- well I will see.

My theme is "Greenville- Back to Basics" where I think we should become more concerned with the City doing the basic things right and getting rid of the "nice stuff" that has costs this City taxpayers a ton of money.

Here is my List of Objectives.This is how I will vote

1. There will be NO tax increase in the next two years
2. There will be No fee increases in the next two years
3. There will be NO tax rate increases in the next two years
4. There will be a hard look at the cost accounting of certain funds
5. The million dollar subsidy of the Aquatic Center will be questioned
6. There will be a review of the golf course operations- if not profitable it will be recommended for sale
7. There will be a review of each City department except police, fire,sanitation and GUC, for now.
8. There will be a significant reduction in police downtown with the resouces sent elsewhere
9. There will be a discussion on merging some services with the County to save taxpayer funds
10. There will be no borrowing in the next two years
11. There will be no $12,000,000 bus depot put downtown
12 There will be a serious look at the City relationship with the Airport due to the recent state audit where serious flaws were found in the Board operations
More to follow

Sunday, April 25, 2010

I Didn’t Know Her All That Well

// A short story

Danny was a nice enough guy. Didn’t know him very well but we would often drink coffee at McDonalds in the morning and lament about the antics of the city’s politicians and their crazy decisions. He came in the other day, sat down with his coffee and sighed.

“What’s the problem, boy?” I said to him as the 70 something old man sat down.

“Got an anniversary coming up and don’t know what to get the wife,” he said.

I responded “how many years has it been”?

“Forty- Five”

“Forty- Five!! Well, she certainly is the Love of your life, huh?”

He looks at his coffee, takes a drink and says softly to me after a minute of coffee drinking,“No, not really”.

“What are you talking about man?- you have been married to her, Mary right? For 45 years”.

He looks at me long and hard and finally says- “No, Rita was and still is the Love of my life”. He pauses, then continues “but then again, I didn’t know her all that well”.

I said “who in the devil is Rita”?

Danny thinks into the distance for a moment and continues as if talking to himself.

“Oh, Rita and I met my senior of college when I visited a friend in Little Rock for a long weekend of college fun. I loved her the minute I saw her- she was an angel”. We met on Friday night. By Saturday afternoon, we were walking in the park together. I kissed her the first time Saturday night. I can remember the taste of that kiss fifty years ago like I can taste this coffee today. We spent the rest of the weekend oblivious to everything and everybody else, including the guy I went to visit. It was great. I was madly in love.”

He caught his breath.

“Puppy love, huh?” I said.

If looks could kill, his micro-second look on me would have buried me, ten times over. But he caught himself.

“No- it was not puppy love. We went on to see each other often for three years- every time we met it was as wonderful as the first time. But she was in Little Rock and I was in Madison. There were lots of phone calls. Wonderful phone calls.”

“Wow, three years! What happened?” Why didn’t you get married?

“Well, I graduated, she was a sophomore. I got drafted, went in the army. Timing was bad. She wanted to finish school- I understood. I came home, went to work, she graduated, started her career, met somebody, I met Mary, we both got married and the rest is history.”

Do you talk?

"Yep, once a year by phone on her birthday- takes three minutes.She is the Love of my life, but, of course I don’t know her all that well”.

"Does Mary know?"

"Nope, and never will, right?"

"Right!"

“Well”, Danny said, “got to move on and find an anniversary gift for Mary- see ya tomorrow”

“Ok, Bud”.

As he walked away, I heard him say softly to himself “Yep, the Love of my life- but I didn’t know her all that well”.

//

Thursday, April 22, 2010

A Disgusted Certified Public Accountant


It has been many years since I thought about why I left public accounting, auditing and specifically Arthur Andersen & Co., My first job was Andersen out of college and quite frankly, the job I still loved the most of many jobs I have had . But, first Andersen left me down and then, as I found out much later, so did the CPA profession. Andersen in the 1960’s and 70’s called itself the “Marines” of public accounting firms. I was proud to be selected and work for them in the auditing area. Andersen was beyond approach and prided itself in being independent in fact and perception. It was big enough to ward off any possibility of intimidation and tried to do the “right thing” in its role as an independent auditor of companies, big and small. Its partners and employees were proud of this independence, did what I considered excellent work, had long hours and were paid well.
But in the late 70’s and early 80’s the Firm began to change and it wasn’t for the better. The inclusion of consultants, first as staff than as principals and “partners” started to change the firm from a CPA firm to a CPA/Consultant firm. My position as an Audit Manager became fair game to the Andersen consultants to request that I start marketing some of Andersen’s consulting services to our auditing clients. This insidious marketing began to influence the minds of audit staff and partners and “independence” became less and less of an issue within Andersen. After a reflective period of time, I decided to leave Andersen as I did not see how I would be happy in this schizophrenic environment of independence of auditing and dependence on consulting revenues. While premature by 20 years and numerous lawsuits, Andersen succumbed to the consultant’s money and perished in the Enron scandal.
Unfortunately, the sad tale of poor ethics, no independence and auditing miscues did not end with Andersen’s demise but carries on to this day with both small and large public accounting firms. The government and mostly the CPA profession has not been able to regulate the profession. The profession has turned into a mishmash of auditing and consulting, wheeling and dealing and financial prostitution that has made CPA independence a joke. Public accounting CPA auditing has become like sliced white bread; prevalent and cheap. White bread still has some qualities as toast, but CPA auditing is without any redeeming values save the appearance of something it ain’t. It’s a real shame for me to watch my profession go down in smoke and mirrors.
The reason this issue comes up at this time is that I have now seen the most egregious instance of CPA malpractice in my 30 some years of being a CPA. Our little community of 70,000 just went out for sealed bids for a 5-7 year audit with two regional CPA firms and an incumbent ( 7 years) CPA small firm bidding on the audit. With a minimum of two CPA’s on the employee selection committee (can you believe it? - they get to select their auditor! Unbelievable!), the sealed bids came in with the incumbent CPA firm fee massively higher than the other CPA firms. The employee Committee then allowed the incumbent CPA firm to REBID at a much lower price and recommended their approval to the City Council. it was approved subject to the Local Government Commission approval, which is a rubberstamp joke. The reason the incumbent CPA firm gave to lower their bid was that the higher bid “would put the employee audit selection committee in a bind” by recommending their continued employment.
Either the CPA firm or the CPA employees or both need to take some CPA ethics courses and/or are hiding something from the general public with this “fee negotiation” and continued employment. This has got to be the most egregious act of CPA auditor ineptitude I have seen in my 30 years. It should be noted that the incumbent CPA firm has had numerous consulting engagements with the City outside its auditing role. Auditing and consulting the same firm should have been stopped by the CPA profession long ago after the Andersen debacle. But no, these independence conflicts continue on despite the clear warnings that this is not the true definition of an INDEPENDENT public accountants. Apparently, ethics with both the City CPA’s and the CPA firm have been lost- or were never there in the first place. If this is indicative of its definition of independence; CPA auditing has lost its bearings. Only third party audits (audits contracted with somebody other than the audited party) hold any hope of saving this once noble profession.
May the CPA audit profession Rest in Peace!

Terry Boardman, CPA
Greenville North Carolina
April 22, 2010

Tuesday, February 2, 2010

My Take on the Republicans

For most of my adult life, while independent by philosophy, (now what party is for abortion, what party is against - who is for capital punishment and who is against? - too much thinking!), I have voted more Republican than Democrat. This has changed. I see a Republican Party that has turned into a bunch of spoiled brats, who have no desire to do the right thing and more of a desire to “just say no” to anything proposed. It became evident on the faces of the Republican leaders during the State of the Union speech that they were all wrap up in their “he is not going to get the upper hand on me” attitude. Dour looking, I am not happy, looks that taken out of context would get them sent to their corner in first grade.
Now, I am not saying that Obama has done anything or many things perfect in his first year- the faults lie with him, his staff, the Democratic Party and yes these same dour souls, the Republicans. Obama is a work in progress and he may or may never be a “finished good”. But for the Republicans to act in such a childish manner in this setting- or any setting for that manner- is beyond excusable.
I wonder why they have come to this sad state. Oh, I know the daily shrill radio and TV pundits lambast ever word Obama makes. But surely these “adults” in Congress can see through this nonsense. No it goes deeper.
I think it is personal.
Here you have a man who, unlike the Republicans (and the Democrats too- but they have to be careful) who have been in Congress for many years, has had a very short career in Washington so far. AND he is the President of the United States and they ain’t. And, what’s more, they never will be. Man, are they pissed.
These Congressmen have toiled away, making laws, talking to the press, running for reelection over and over again and climbing all over each other hoping to pull a “ Lyndon Johnson” with his power broker skills and strong personality and become President. They think “how can he (Obama) be President, he was a wet behind the ears Senator who I would not give the time of day to if he wanted an audience with ME”. Now I have to sit here and listen to him tell ME what the Country needs. I am not happy and I will hide behind ideology –whatever that is- when really my ego is terribly shattered. Remember, they think, Reagan was a California Governor, this man has governed nothing! Furthermore he was one of us, and not really that experienced or good.
It just turns their Congressional egos inside out.
No, I am done with the Republicans for a number of years. If I want their ilk in the White House or the Congress, I will go to the nearest first grade classroom where, at least there, the children have a justifiable reason for acting like first graders.

Sunday, January 31, 2010

Haiti relief and our unemployed

The USA has 15,000,000 people out of work, many construction workers, project managers and support people and Haiti needs their skill set to get back on their feet. We are sending missionaries to dispense food and physicians to cure the injured when there is no place to put these injured people.We could use some of the donated money for supplies and labor, rather than given to a corrupt political system.

I would suggest that this great country of ours establish a construction related FEMA agency that can recruit, train and send the unemployed-with pay- to Haiti- to begin the construction work and the millions that are donated be used to underwrite a portion of these costs. They would go down for three weeks, come home for one week and make good pay and pay taxes in the USA.

Advantages:

1) Haiti gets much needed construction expertise for its infrastructure
2) People get a place to live-even if it is “only” a dorm
3) Water begins to flow
4) US unemployed get a job and great pay
5) The US gets federal and state taxes from the workers
6) The US saves the cost of unemployment
7) The experience for our construction workers would be unbelievable
8) They can get on a schedule of three weeks of work-one week home
9) It could be the prototype for other internal and external disasters that will occur

Disadvantages

1)It would take somebody with some brains in the federal government to coordinate it, which makes it unlikely that it will happen.
2) Some people will say its a daydream and cannot be done- I say it can.

Saturday, January 30, 2010

First Short story- But The Dogs Barked

But the Dogs Barked
Terrence Boardman

It’s been a heck of a week. Looking forward to getting home! The last week would test anybody’s loyalty to the Company. The Company had me moving around the southeast so much that, for a while there, I was not sure what City I was waking up in. But that’s over now! I am on my way home and the sky is clear, little traffic and I am getting close to home. Look forward to seeing the dogs, wife too, and sleep in my bed. Gee man- get off your cell phone! You wouldn’t have nearly hit me. Just my luck, get close to home and get in an accident. Gee! I have only gone 840 miles this week, had 15 sales calls and 4 different motel rooms. Well, the Company has been good to me- with layoffs all over the place, I still have a job and a home. That means something!! The Company job has provided for my family, the kids are up and gone and retirement is around the corner. Two more blocks and rest time…. Yep, in the driveway I go and I can hear my dogs’ bark- great sound! Yep, great sound- nice to be home.

What do think, Joe?

Well Dan- looks like a heart attack to me. Sometime last night by the rigor that has set in. Must be a businessman, I would say middle 60’s. Probably just about ready to retire, I bet.

That’s too bad- I see his bags are packed- probably to go home this morning. A shame! His name is Randy Carton according to his driver’s license. North Carolina. About 4 hours up the road.

Damn, Dan, that cell phone scared the hell out of me. Answer it!

Hello

Hello, who is this?

Ms., this is Dan Smallwood with the Archdale, South Carolina police department, who are you?

I am Becky Carton. Why are you answering my husband phone? Is something wrong? Is he in an accident?

Mrs. Carton. I am sorry. I am in Mr. Carton’s hotel room with our county coroner. Mr. Carton was found deceased this morning in his bed. The coroner believes that it may have been a heart attack- I am sorry.

That’s impossible. Just a minute ago I thought I just heard him in the driveway, the dogs heard him too. We went down to meet him but there was no one there. I was calling to see how close he was to being home. I wanted to tell him the dogs were acting strange as if he was here, so he needs to hurry home.

I am sorry Mrs. Carton but we are pretty sure this is your husband - his driver’s license photo. We have found his car in the hotel parking lot according to hotel records.


Oh No! Oh No!

Mrs. Carton is there anybody I can call close to you to help you- A son, daughter, friend?

Oh No! Oh No!

Mrs. Carton I am so sorry- can I call somebody to be with you?

But the dogs barked as if he was home!
But the dogs barked!

Welcome to Terry Boardman's Thoughts and Words

Terry Boardman is an American, born in 1947 in Wisconsin, USA. The first of eight children to Jack and Connie Boardman, Terry is a product of an American (Jack) and an Australian (Connie O'Conner). They met during WW2 and began and finished life in the small town of Thorp, Wisconsin. Terry Boardman currently resides in Greenville, North Carolina with his wife, Jane. He was a CPA and a consultant for 30 years and a high school teacher for 6 years. He retains his CPA designation, but presently is a lecturer of management courses at East Carolina University.
Jane and Terry have two boys, both adults and living in Greenville and they have two grandchildren.