Category: fsgveckxfqkt

Ramping up Olympic preps: Japan wins 3 skateboarding golds

first_imgJudy Ann’s 1st project for 2020 is giving her a ‘stomachache’ She beat Japan teammate Kaya Isa, with Zhang Xin of China collecting bronze. The 12-year-old Bunga Nyimas placed fourth for Indonesia.Nyimas upgraded that later Wednesday when she won bronze in the women’s street final behind Margie Didal of Philippines and Isa, who took silver for a second time.FEATURED STORIESSPORTSGinebra beats Meralco again to capture PBA Governors’ Cup titleSPORTSJapeth Aguilar wins 1st PBA Finals MVP award for GinebraSPORTSTim Cone still willing to coach Gilas but admits decision won’t be ‘simple yes or no’And Nyimas wasn’t even the youngest competitor in the field. Her Indonesian teammate, 9-year-old Aliqqa Novvery, placed sixth in the eight-person final, narrowly in front of 33-year-old Chu Pei-yu of Taiwan.On the men’s side, 19-year-old Sasaoka scored enough on his second run to hold out Indonesians Jason Dennis Lijnzaat and Pevi Permana Putra for gold in the men’s park final. Gretchen Barretto’s daughter Dominique graduates magna cum laude from California college Sharapova downs battling 39-year-old Schnyder at US Open Don’t miss out on the latest news and information. SEA Games 2019: Didal collects 2nd skateboard gold PLAY LIST 02:10SEA Games 2019: Didal collects 2nd skateboard gold02:10SEA Games 2019: Didal collects 2nd skateboard gold02:11SEA GAMES 2019: PH’s Nesthy Petecio boxing featherweight final (HIGHLIGHTS)02:14Carpio hits red carpet treatment for China Coast Guard02:56NCRPO pledges to donate P3.5 million to victims of Taal eruption00:56Heavy rain brings some relief in Australia02:37Calm moments allow Taal folks some respite03:23Negosyo sa Tagaytay City, bagsak sa pag-aalboroto ng Bulkang Taal01:13Christian Standhardinger wins PBA Best Player award LATEST STORIES Palace OKs total deployment ban on Kuwait OFWs Sports Related Videospowered by AdSparcRead Next ‘High crimes and misdemeanors’: Trump impeachment trial begins Peza offers relief to ecozone firms Will you be the first P16 Billion Powerball jackpot winner from the Philippines? Japan’s Sakura Yosozumi competes in the women’s skateboard park final at the 18th Asian Games in Palembang, Indonesia, Wednesday, Aug. 29, 2018. (AP Photo/Vincent Thian)PALEMBANG, Indonesia  — Japanese teenagers Sakura Yosozumi and Kensuke Sasaoke provided a next-generation entree to the 2020 Tokyo Olympics with gold medals at the Asian Games. In skateboarding.The 16-year-old Yosozumi, an X Games and Park Series Pro Tour medalist, won the women’s park final at Jakabaring Sport City in Palembang, which is co-hosting the Asian Games with Indonesian capital, Jakarta.ADVERTISEMENT View comments World Cup skateboarding bronze medalist Keyaki Ike won the men’s street final for Japan from Sanggoe Darma Tanjung of Indonesia and South Korea’s Eun Ju-won.Skateboarding will debut on the sports program at the Olympics in Tokyo, with street and park disciplines on the schedule. The street courses contain stairs, rails, ramps and lots of concrete. The park competition is staged in a bowl.Like other sports including snowboarding and freestyle skiing at the Winter Olympics, skateboarders are judged on elements including speed and the degree of difficulty and clean landings in their routines and tricks.More than 11,000 athletes are competing at the Asian Games in 40 sports, ranging from traditional Olympic sports such as track and field and swimming to skateboarding, paragliding and jet-skiing.ADVERTISEMENT DepEd’s Taal challenge: 30K students displaced Gov’t in no rush to rescue animals in Taal MOST READ Lights inside SMX hall flicker as Duterte rants vs Ayala, Pangilinan anewlast_img read more

Guyanese busted with cocaine in shoes at JFK

first_imgA Guyanese man was arrested after US Customs and Border Protection (CBP) officers discovered cocaine valued US,000 hidden in footwear, at the John F Kennedy International Airport, New York.He was subsequently turned over to Homeland Security.According to the CBP agency, the man arrived on a flight from Georgetown, Guyana via Port of Spain, Trinidad and Tobago, on February 9, 2017and wasThe cocaine that was found in the shoeabout to ‘walk’ past officers, but was stopped. During the course of the inspection, CBP officers discovered four pairs of sneakers and two pairs of shoes in his luggage, which contained a white powder and which tested positive for cocaine.“This latest seizure demonstrates the vigilance of our CBP officers, and their excellence in detecting those who would try to smuggle these illegal substances,” said Robert E Perez, New York Field Operations Director.The Guyanese man now faces federal narcotics smuggling charges and will be prosecuted by the US Attorney’s Office in the US Eastern District Court of New York.last_img read more

Hollywood great Russell Crowe rules out Leeds United takeover

first_img Russell Crowe Hollywood actor Russell Crowe has appeared to rule himself out of a move to lead a takeover at Leeds United.Australian star Crowe is the co-owner of rugby league club the South Sydney Rabbitohs.A self-confessed Leeds fan – ‘I’ve loved Leeds all my life. I will always’ – caused a major stir earlier this year when, in response to a Twitter question, he asked the club’s fans if he should buy the West Yorkshire outfit.However, he looked to have ruled that out on Tuesday in a series of social media posts, citing the potential impact on his family.The 51-year-old, who boasts 1.8million followers, tweeted: “#1 @LUFC These are my discoveries, my musings and my personal truth.“#2 I stand by my belief that LUFC is a massive opportunity. When my trusted associates tested the idea… We found multiple potential…“#3 … I’m 51, I answered questions on a topic, a passion…I did not create the agenda… As you may well know…“#4 in 2006 I took over the 1908 formed South Sydney Rugby League team. 9 years of hard yakka later we broke a 43 year drought and won!!“#5 so… I know what it takes . I’ve been through it, I look at the Mighty Leeds opportunity and I evaluate it through the time stolen …“#6 from my kids. Economics tell the folks in my organisation we could smash this, but, I know the personal toll it takes, and I know …“#7 without my actual hands on the wheel in Leeds I can’t guarantee investors a return. I’ve loved Leeds all my life. I will always.“#8 I will not though steal anymore time from my children. It’s that simple.“#9 think about this…there’s a hundred thousand who will march on together at least, stand up Leeds … Stand and be counted. #marchingontogether.”At the time of the speculation, Leeds chairman Andrew Umbers insisted the Cellino family had no interest in selling the club. 1last_img read more

STILL HAVEN’T FOUND THE PERFECT GIFT FOR THAT WOMAN WHO HAS EVERYTHING?

first_imgWhat would you say if I told you that I had found the perfect gift? This is something that every woman needs and wants; they will never tire of and will always make them feel great. Would you believe me, if I said that this gift is as much for you as for them? It lasts for six weeks, can be experienced again and again and is sure to turn heads!By now you are probably wondering what this magical gift is? It’s BEAUTIFUL HAIR of course and getting it has never been easier. Make someone smile this Christmas with a Patrick Gildea Hairdressing Gift Voucher.When you buy a €100 voucher pay €90, that’s a €10 saving to buy a little treat for yourself, sounds good doesn’t it? STILL HAVEN’T FOUND THE PERFECT GIFT FOR THAT WOMAN WHO HAS EVERYTHING? was last modified: December 22nd, 2014 by StephenShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:CHristmasGift VouchershairdresserPatrick Gildealast_img read more

MCHUGH WELCOMES RESUMPTION OF DEFIBRILLATOR AND PACEMAKER SERVICES AT LGH

first_imgJoe McHugh TD has welcomed the resumption of defibrillator and pacemaker procedures at Letterkenny General Hospital.Deputy McHugh said “The resumption of these important cardiac procedures at Letterkenny General Hospital is a positive development.“The cardiac pacing programme is an important service provided by the Hospital. “I compliment Hospital management for its role in securing the re-establishment of the service.”MCHUGH WELCOMES RESUMPTION OF DEFIBRILLATOR AND PACEMAKER SERVICES AT LGH was last modified: June 14th, 2012 by StephenShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:Joe McHighLetterkenny General Hospitallast_img read more

Women’s Soccer Falls to South Dakota, 1-0

first_img Watch Live Story Links Western Illinois 9/16/2018 – 1 PM Drake, which outshot South Dakota, 15-4, had several chances for the game’s first goal but couldn’t land the elusive score. In the 31st minute, Drake had shots by Cassie Rohan (Palatine, Ill.) blocked and a try by Allison Walls (Kansas City, Mo.) go wide. With under five minutes left in the period, Annie Schmitz (St. Louis, Mo.) had her initial shot saved and off the deflection Olivia Bruce (Lakeville, Minn.) had a quality shot that was also saved. DES MOINES, Iowa – The Drake University women’s soccer team lost its Thursday, Sept. 13 night match to South Dakota by a score of 1-0 at the Cownie Soccer Complex. After South Dakota scored, Drake pushed for the equalizer but shots by Vanessa Kavan (Lincoln, Neb.), Nosler and Hallie Reznik (Cumming, Iowa) were all saved by Coyotes keeper, Parker Rytz. Rytz finished with five saves. “These are the type of games that you have to put away when you have the momentum,” Horner said. “I am convinced we are making progress and will get on the flip side of the results in the near future if we keep hungry and getting better at each opportunity.” PDF Box Score Full Schedule Roster Preview Right out of halftime, Drake was aggressive with shots by Shelley Lyjak (Bartlett, Ill.) and Walls but both went wide. Midway through the period, Drake had three shots in the span of two minutes, but attempts by Rebecca Corbett (Urbandale, Iowa), Sam Nosler (Westfield, Ind.) and Walls failed. Next Game: “Unfortunately, the score didn’t reflect our effort tonight,” said head coach Lindsey Horner. “I felt we had a lot of quality chances created from our wide play in the first half. South Dakota did a good job of putting pressure on our flank players in the second half opening up central areas for us to again create several dangerous moments. I was pleased with our ability to link with our forwards and get in the final third. We were all over them to start the second half, but just couldn’t find that elusive goal.” Maddison Sullivan scored in the 70th minute for South Dakota (4-2-2), which claimed just its second all-time victory over Drake (2-6-0). In the box, Sullivan took a header pass from Joana Zanin who had gathered in a deep ball from Abby Ostrem and flicked her shot past the Bulldogs’ goalkeeper, Kelsie Stone (Hoffman Estates, Ill.) for the game winner. ESPN+ Live Stats Following Thursday’s game, Drake welcomes Western Illinois Sunday to Cownie. First kick with the Coyotes is set for 1 p.m. and the game will be shown on ESPN+. Print Friendly Versionlast_img read more

Mbarara, Nyamityobora lock horns in tasty derby

first_imgMbarara are currently third on the standings (file photo)StarTimes Uganda Premier LeagueMbarara City vs Nyamityobora FCKakyeka Stadium, MbararaFriday, 08-02-2019 @4:30pmMBARARA – It will be all fireworks when Mbarara City host Nyamityobora at Kakyeka Stadium on Friday afternoon as the StarTimes Uganda Premier League continues.This will be the second encounter between the two sides who both host their matches at the same venue.Despite the fact that they are separated by 20 points and having different ambitions, the rivalry between the two will indeed put the City on a stand-still at least during the game.Mbarara have been flying since the start of the League and currently occupy 3rd on the standings and still have an outside chance at winning the title.A revolution of sorts seems to have taken effect ever-since the arrival of Paul Mucurezi at the club and despite former Captain Asuman Alishe departing last month, the team still looks as solid as ever. And with Livingstone Mbabazi at the helm, the side looks very much a shadow of the team that fought relegation last season.No one may have expected them to be in the position they are in at the moment but they too may not have had it in their wildest of dreams. However, it has been determination, teamwork and hard work, aspects that Nyamityobora will get a test of on Friday.For Nyamityobora, they come into the game on the back of a 1-0 loss at home to Vipers. The result may have been respectable but one that head coach Asaph Mwebaze surly wasn’t happy about as his side need all the points they can gather so as to fend off relegation this season.In their first ever top flight season, the Abanyakale have so far gathered a third league low of 12 points from 17 games. They made whole-sale changes to their team last month and look a rejuvenated side.Match Facts:This is the second time the two sides are facing in the top flight.The first one ended in a 2-1 win for Nyamityobora at Wankulukuku Stadium back in October 2018.Mbarara heads into the encounter on an 8 game unbeaten League run (W4 D4). Their last loss came at the hands of Police FC in a 3-1 defeat at Lugogo back in November last year.At home, they have not lost a league game this season, winning 7 of the 9 fixtures and drawing the other two.For Nyamityobora, they have been uping their game recently, losing only one of their last four fixtures (W1 D2).Their form on the road has been wanting all season, winning only one of their 9 games so far (D2 L6).The other league game on Friday:-URA FC vs Maroons FC @4pmComments Tags: Mbarara CityNyamityobora FCStarTimes Uganda Premier Leaguelast_img read more

‘OMG! Check your tickets’ – Excitement in Lifford at €4.4m lotto win!

first_imgEven the neon sign on the forecourt can’t believe it – tonight’s winning €4.4million lotto ticket was sold at Daly’s Topaz Service Station in Lifford.The lucky punter – who bought a quick pick at the popular store on the main Lifford-Letterkenny road – has scooped a cool €4,434,944 after their numbers came up in the draw.The winning numbers were 1, 2, 7, 33, 34, 40 and the bonus number was 6. Excitement in Lifford is red hot tonight.‘OMG!’ the sign at the roadside at Daly’s screams to passing motorists. ‘Check your tickets. We sold this week’s winning 4.4m LOTTO ticket’.Tonight’s jackpot has been rolling over since 23 December.The National Lottery have urged ticket holders in the north west of the country to check their numbers to see if they have won. Donegal’s luck didn’t stop there, however.Another player will also be celebrating after winning a neat €283,274 by matching five numbers and the bonus number – and that ticket was sold at Costcutters in Carndonagh.‘OMG! Check your tickets’ – Excitement in Lifford at €4.4m lotto win! was last modified: January 14th, 2018 by Chris McNultyShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)last_img read more

Two More Soft-Tissue Fossils Pile on the Evidence Against Deep Time

first_imgEvolutionists are dodging hard evidence with an absurd excuse that soft tissue can last hundreds of millions of years.Soft tissue in fossils violates everything paleontologists thought they knew about deep time. Proteins, DNA and tissue were supposed to decay and be replaced by rock in mere thousands of years, perhaps tens or hundreds of thousands of years at the very most. Now, the evidence for surviving original material is beyond question. Two more instances have been reported this week. So are evolutionists giving up on deep time? The thought doesn’t even enter their minds. Instead, they claim that the evidence proves that soft tissue can indeed last millions of years, and that it can help Darwin by providing more evidence for evolution. Both claims are false. Soft tissue destroys deep time. These fossils were recently buried.Ichthyosaur Skin and BlubberOn December 5, Nature published “Soft-tissue evidence for homeothermy and crypsis in a Jurassic ichthyosaur.” Mary Schweitzer, whose earlier soft-tissue papers have rocked the establishment since 2005, is co-author with 22 other scientists, so this is no one-off claim coming from who-knows-where. The fossil ichthyosaur, found in Germany, shows remarkable preservation of its skin and blubber. A press release from Schweitzer’s institution, North Carolina State University, tells about it:Schweitzer and NC State research assistant Wenxia Zheng extracted soft tissues from the samples and performed multiple, high-resolution immunohistochemical analyses. “We developed a panel of antibodies that we applied to all of the samples, and saw differential binding, meaning the antibodies for a particular protein – like keratin or hemoglobin – only bound to particular areas,” Schweitzer says. “This demonstrates the specificity of these antibodies and is strong evidence that different proteins persist in different tissues. You wouldn’t expect to find keratin in the liver, for example, but you would expect hemoglobin. And that’s what we saw in the responses of these samples to different antibodies and other chemical tools.”The article dodges the age issue, and focuses on findings about the animal’s biology. It’s certainly interesting to find evidence suggesting that ichthyosaurs were warm blooded, and may have had camouflage. But that’s not nearly as important as the bombshell about age. How can original protein material still exist in this fossil said to be 180 million years old? That is much older than the other samples she produced in a T. rex (65 mya) and a hadrosaur (80 mya). The paper’s Supplemental Information shows a piece of soft tissue from this ichthyosaur that is still stretchy and flexible (video 2), even though it is much older than Schweitzer’s famous B rex sample and Mark Armitage’s Triceratops sample. How can that be? Are those millions of years even real?Schweitzer has never doubted deep time in the fossils she has famously examined for soft tissue. She has even proposed controversial mechanisms by which it might survive (26 Nov 2013). A bizarre behavior is being exhibited by secular scientists. All the evolutionists are treating deep time as a fact, trusting uncritically in illogical suggestions and dubious proposals (see 10 Nov 2018) that somehow these proteins can escape the relentless decay processes for all those Darwin Years (years that Darwin requires for evolution). So great would be the impact if these fossils are only a few thousand years old, the entire Darwin Empire would likely come crashing down. With stakes so high, evolutionists feel obligated to believe impossible things.Convergence AgainIn New Scientist, Michael LePage believes another impossible thing for evolution: that ichthyosaurs bore “a striking resemblance to dolphins.” The artist renditions don’t leave any doubt. How could a reptile look just like a marine mammal that would “evolve” more than a hundred million years later? Here is what the article says about the soft tissue:A 180-million-year-old fossil, found in Germany, is so extraordinarily well preserved that pieces of the skin removed for analysis were still flexible. It shows that at least some ichthyosaurs had smooth, scaleless skin underlain by blubber, making them even more like dolphins than we thought.Stenopterygius, NC State: drawing by Mark HallettLePage discusses possible implications for camouflage in the skin, but says this about the soft tissue:When the team looked at the skin of the fossil ichthyosaur under a microscope, they saw what appear to be the remnants of individual pigment cells. They are virtually identical to the pigment cells of modern reptiles, which have a distinctive branched structure. The variations in the distribution of these cells suggest the animal had countershading.“There is more to the fossil record than we could ever imagine,” says Lindgren.Rapid BurialHow could such a large animal fossilize at all? One factor is rapid burial. And as if to prepare for future soft-tissue surprises, Johan Lindgren of Lund University is quoted:The team’s discoveries relied in part on an array of new technologies for studying fossils. But the German fossil is also unusual in that it appears to have fossilised very quickly, preserving soft tissues before they rotted away. It won’t be the only one of its kind, Lindgren says. “I expect there are other specimens out there, for sure.”What kind of process could bury a large marine reptile “very quickly”? A huge flood could do it. Normally, marine animals decay long before the skeleton is preserved, let alone its skin. Here’s what else evolutionists have to believe about this fossil. From the paper in Nature, the scientists admit this beast has a lot of modern characteristics it shares traits with whales and sea turtles! Look how they maintain their belief in deep time and evolution:Our experimental results demonstrate that the integument of Stenopterygius had both a smooth external surface and thick subcutaneous layer of fibro-adipose tissue. This is notably similar to modern whales and adult individuals of the leatherback sea turtle, and reveals multiple aspects of soft-tissue convergence that range across a time span of more than 180 million years. In addition, the mosaic of cetacean and reptilian traits that is characteristic of Stenopterygius anatomy recurs in its integumental histology, with the presence of branched melanophores (rather than mammalian melanocytes) and absence of dermal ossifications (otherwise found in the leatherback sea turtle). We attribute these adaptive specializations to the morphological and physiological constraints imposed upon all pelagic tetrapods during their evolutionary transition towards life in the sea.Maintaining Darwin RuleNeo-Darwinism cannot survive such miracles. These scientists are asking readers to believe that the sea causes animals to evolve alike. If that were true, all sea creatures would look like dolphins, but most do not: sea lions, sea snakes, penguins and numerous other organisms in the same environment do not “converge” on the dolphin body plan, even if it were granted that they began on the land. The evolutionists make the same claim in the Abstract, too, but notice the frank admissions of soft tissue varieties they found:Ichthyosaurs are extinct marine reptiles that display a notable external similarity to modern toothed whales. Here we show that this resemblance is more than skin deep. We apply a multidisciplinary experimental approach to characterize the cellular and molecular composition of integumental tissues in an exceptionally preserved specimen of the Early Jurassic ichthyosaur Stenopterygius. Our analyses recovered still-flexible remnants of the original scaleless skin, which comprises morphologically distinct epidermal and dermal layers. These are underlain by insulating blubber that would have augmented streamlining, buoyancy and homeothermy. Additionally, we identify endogenous proteinaceous and lipid constituents, together with keratinocytes and branched melanophores that contain eumelanin pigment. Distributional variation of melanophores across the body suggests countershading, possibly enhanced by physiological adjustments of colour to enable photoprotection, concealment and/or thermoregulation. Convergence of ichthyosaurs with extant marine amniotes thus extends to the ultrastructural and molecular levels, reflecting the omnipresent constraints of their shared adaptation to pelagic life.Stretchy skin. Proteins with identifiable amino acids. Lipids. That is the incredible claim, that these delicate biomolecules could survive for 180 million years, even under perfect conditions. But they cannot. All tests with reasonable extrapolations put upper limits on age that are orders of magnitude shorter (see Brian Thomas’s referenced article at Answers in Genesis from 2015, with video clip and chart of maximum ages and actual finds placed alongside the standard geologic column). This fossil cannot be as old as claimed, but to avoid losing control of the Church of Charlie, the Darwin-Party scientists say, “With their dolphin-like external form, the Mesozoic ichthyosaurs are icons of evolution.”Medullary Bone in Cretaceous BirdsThe second soft-tissue find this week concerns a special kind of bone found in egg-laying animals. It’s a highly porous bone found normally in birds and some dinosaurs, called medullary bone. It forms as a reserve of calcium when the female lays eggs. Phys.org reports from China’s Jehol strata that medullary bone has been found for the first time in enantiornithine birds, an extinct kind of Cretaceous bird.In light of the currently available evidence, medullary bone might have been an entirely avian feature even in the Mesozoic. It evolved as a result of the thinned, hollow bones in birds, which lightened the skeleton for flight, as well as their increased egg size.When medullary bone was reported in a T. rex dinosaur in 2005 by Mary Schweitzer (3 June 2005), scientists were shocked because it is a very fragile type of tissue that should not be preserved, and it only exists briefly during egg-laying. In that story, an NC State evolutionary spin doctor was well versed in how to spin this surprise for the public in order to preserve Darwin’s tyrannical reign: “We’re pleased to be able to provide a way for the public to see for themselves evidence that after millions of years, soft tissue can actually be preserved in dinosaur bone.”Darwin’s Ministry of Truth at work. Shameful.An interesting side topic regarding the ichthyosaur concerns taxonomy: what do we mean by “reptile” when this animal looks like a toothed whale or dolphin, is warm blooded, and has no scales? Evolutionists must maintain that mammals evolved after reptiles, but creationists believe they were created at the same time. Engineers know how to re-use modules in different inventions. The Creator could certainly do that for different groups of creatures needing to live in the same environment. Winston Ewert’s new “dependency graph” model for taxonomy (see article by Andrew Jones on Evolution News), which takes inspiration from software engineering, is claimed to be vastly superior at explaining nested hierarchies and convergences than Darwin’s tree-of-life metaphor. We don’t need Darwin. We don’t need millions of years. We need an all-wise Creator, a sinful world, and a Flood that led to rapid burial of a host of organisms just a few thousand years ago. That’s why we are finding soft tissue remains now. What should be surprising is that it could last for even thousands of years.(Visited 1,509 times, 4 visits today)FacebookTwitterPinterestSave分享0last_img read more

Best practices when it comes to petty cash

first_imgShare Facebook Twitter Google + LinkedIn Pinterest By Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAsPetty cash is defined by Wikipedia as a small amount of discretionary cash funds used for expenditures where it is not sensible to write a check because of convenience and the cost of writing, signing and cashing the check. So, while petty cash is a small amount of money, it can also be stolen or abused, so it is best to have some rules to handle it.Set a reasonable amount for petty cash. Estimate how much you would need to cover small office expenses for about a month. You want the amount to be as small as possible, without having to replenish too often.Have a set of rules on how petty cash can be spent. Put the policy in writing and give some good examples of what petty cash can be used for — making change, small office supplies, postage, etc. You can also have a ceiling on the amount of a receipt that can be reimbursed from petty cash, such as $25, so that employees know ahead of time what will be allowed.Have a secure location to keep petty cash. Keep petty cash in a locked location such as a file cabinet or desk drawer.Give access to only one employee. Designate one employee to have responsibility for the petty cash fund. If every employee has access and funds are missing, it will be hard to know who might be responsible for the lack of documentation or even theft.Require everyone to provide receipts. The designated employee should require employees to fill out a voucher or provide a receipt for the expenses paid from petty cash. A running log should be kept.Balance and replenish petty cash. When petty cash is replenished, the actual cash should be counted. Adding the cash total to the total expense receipts in petty cash should total to the original amount put into petty cash. Once petty cash is “balanced,” write a company check to the designated employee for the amount of the receipts contained in petty cash. They can then cash the check and replenish petty cash. For more information on petty cash or help with petty cash or other accounting questions, contact Holbrook & Manter.Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through www.HolbrookManter.com or at BRavencraft@HolbrookManter.com.last_img read more