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Councilors question drastic cuts outlined in New London mayor's budget plan
New London - The city would have to lay off 20 police officers to save $1.4 million in the police budget, a cut that would decrease department staffing by 25 percent.
"It will change the way we do policing,'' Chief Margaret Ackley told the City Council Finance Committee Monday night.
But some members of the committee said it is too early in the budget deliberations to say what will be cut and if jobs would be eliminated in order to stay within Mayor Daryl Justin Finizio's proposed spending plan for 2013-14.
"This is something I can't live with,'' Councilor Adam Sprecace said when told by the finance director that cutting $1.4 million would mean eliminating the 20 positions.
"The last thing we want to do is lose patrolmen on the streets,'' agreed Council President Michael Passero.
The mayor has proposed a $40.2 million general government budget, which includes cuts to the police, fire and public works departments, and less funding for the library, seniors and youth programs.
The police budget would decrease from the $8.3 million to $6.8 million.
"There really is little to no wiggle room in this budget,'' Ackley said. "It's mostly bodies."
There are 10 officers eligible to retire, but realistically, she said, probably only one will retire next year. There are also four officers looking to move to the state police and another is looking to move to another department.
She urged the committee Monday that if layoffs are imminent, officers should be told so they can look for other jobs. There currently are openings in other departments, she said.
The finance committee Monday began meeting with department heads to figure out where cuts can be made.
No action was taken at the meeting. Councilor Donald Macrino, chairman of the finance committee, said the group will meet with all department heads before making any decisions. More meetings are scheduled for Wednesday and Thursday.
Also on Monday, Public Works Director Tim Hanser, who is facing a $400,000 cut in his current $7.4 million budget, suggested the city move to privatize curbside trash collection, which could save about $900,000 annually.
But Passero pointed out that such a program would only shift the cost to residents in a different way. "This is not a savings to the taxpayer," he said. Garbage collection would cost property owners between $200 and $275 a year, Hanser said.
While the municipal side of the budget has about $1 million less in spending, the school department has requested - and Finizio is supporting - a 2.5 percent increase to cover raises, five new elementary school teachers and a middle school counselor.
The proposed school budget is $40.8 million, which is nearly $1 million more than the current budget of $39.8 million.
The city is looking at substantial cuts in state revenue.
If the budget is approved as proposed, taxpayers would be looking at just under a 1 mill tax increase. The tax rate would increase by 0.82 mills, from 26.6 mills to 27.42 mills.
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Ice Cream Sandwiches
(Makes about 25 sandwiches)
My friend Barie Pinnell (who, like me, lived in France for a number of years) served these ice cream sandwiches for dessert one night at her house in Bernalillo, N.M., and she called them "Texas macarons" — which was totally fitting because, one, they"re bigger than a traditional French macaron, and two, because it"s so hot in the summer in Texas, an ice cream sandwich instead of a meringue cookie filled with ganache is far more appropriate. This recipe is an adaptation of recipes from Barie and the owners of Bi-Rite Creamery in San Francisco.
22/3 cups flour
2 cups unsweetened cocoa
4 tsp. baking soda
1 tsp. sea salt
1 lb. (4 sticks) butter, at room temperature
2 cups sugar
1 cup brown sugar
3 eggs
2 pints of your favorite ice cream (I used Talenti raspberry sorbet)
Steps: Whisk together flour, cocoa, baking soda and salt, and set aside.
In a stand mixer, cream butter and sugars until fluffy. Add eggs one at a time, beating a minute or so between each addition.
Add flour-cocoa mixture, mixing just until it comes together. Refrigerate dough for 2 hours, or until firm.
Place racks in the top and bottom thirds of the oven and preheat to 350 degrees. Line two baking sheets with parchment paper and scoop out 2-inch balls of dough, leaving 3 inches between them. Flatten the dough with your hand so each ball is a ½-inch-thick disc.
Bake both sheets (on top and bottom racks) for 5 minutes, then switch them, making sure to rotate the pans, too. Bake for another 5 to 6 minutes, or until the cookies are slightly cracked on the surface and feel dry and slightly firm in the middle — you"re going for a flat cookie. Cool for a minute on the baking sheet, then transfer to a rack. Let cool completely and store in an airtight container.
To make the sandwiches, let ice cream soften so it will spread easily. Then spread about a scoopful on each cookie and top with another cookie. As you assemble these, put them in a large plastic zip-top bag and place them in the freezer. The ice cream sandwiches need to freeze for at least 2 hours before serving.
Note: You may freeze the cookie dough to make sandwiches later. Simply scoop dough balls and place in a zip-top bag. When you"re ready to bake, let them warm up a bit so you can press down the dough (per instructions).
Nutritional analysis per sandwich: 329 calories, 19 grams fat, 41 grams carbohydrates, 4 grams protein, 75 milligrams cholesterol, 456 milligrams sodium, 3 grams dietary fiber, 48 percent of calories from fat

subset: commoncrawl


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The Home of Fashion Film and Live Fashion Broadcasting
High drama @miumiu. #pfw
Report by Kiki Georgiou on 3 October 2012.
Here's what you get when you sign up: a boxy roomy top, a below-the-knee skirt and a big big coat. You get a pick of flat embellished sandals, kitten heel singbacks or classic pumps. And you're required to carry a pretty small but serious handbag. Voila!
A reminiscence of Prada S/S 09 midriff bralet and calves grazing pencil skirt at Miu Miu. #pfw #spring2013
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The Miu Miu livestream starts in 10 minutes--come watch it with us! Who needs coffee when you have Miuccia to wake you up?...
#PFW will go out with a bang: Amanda Seyfried, Dianna Agron and Emma Stone (but, much to my dismay, sans Superman) all set to be at Miu Miu.


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Testing requires a tool and for one of my projects I'm using JMeter. I'm testing an https based site and was just having a hard time figuring out what was going on. I kept seeing an error in the JMeter "view results tree" that just said "ensure browser is set to accept the jmeter proxy certificate". I started researching that phrase and got nowhere quickly.
However, in the jmeter/bin subdirectory I found the jmeter.log file. In there I found a java.security.NoSuchAlgorithmException and referencing the SunX509 KeyManagerFactory. Ah ha, yes, I'm running the IBM JRE and not the Sun version.
Unfortunately changing the jmeter.properties proxy.cert.factory=IbmX509 (and of course uncommenting it) had no effect and I got the same SunX509 exception. I decided to try it at the command line as:
jmeterw -Dproxy.cert.factory=IbmX509 and voila the problem went away!


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NFL 2012 Season – Week One Recap
Peyton Manning returned to the field, Robert Griffin showed why the Redskins traded up to get him and everyone had something to say about the replacement refs.
Here are all the highlights from Week One in the NFL.
Chicago 41, Indianapolis 21
Jay Cutler threw for 333 yards and two touchdowns as the Bears blew out the Colts and spoiled #1 draft pick Andrew Luck's NFL debut. New addition Brandon Marshall caught nine passes for 119 yards and a touchdown in his first game with Chicago. And the Bears offense also got it done on the ground, with Matt Forte and Michael Bush combining for 122 yards and three touchdowns in the win. Andrew Luck showed flashes of the greatness that made him the first overall pick and threw for 309 yards and a touchdown. But he completed just 51 percent of his passes, was intercepted three times, fumbled once and was sacked three times. The Colts defense took a big hit when Pro Bowl defensive end Dwight Freeney left with a sprained ankle early in the game. This was the Bears highest-scoring game since October 4, 2009.
Philadelphia 17, Cleveland 16
Despite five turnovers and 12 penalties for 110 yards, the Eagles were able to eke out a victory in the waning moments against the equally inept Cleveland Browns. Cleveland's rookie quarterback Brandon Weeden had a debut he'd probably like to forget, going just 12/35 for 118 yards and four interceptions, the most ever in a Browns' season opener. The Browns managed just 210 total yards in the game and were only 2-of-13 on third down conversions. Browns rookie running back Trent Richardson was held to just 39 yards, while his Eagles counterpart, LeSean McCoy, rushed for 110. Michael Vick threw four interceptions, but still threw for 317 yards and two touchdowns, including the game-winner with just 1:18 left on the clock. He is the first quarterback since 1980 to throw four interceptions in a season opening win.
Detroit 27, Saint Louis 23
Matt Stafford threw three interceptions in the first half, but recovered to lead the Lions to victory, hitting Kevin Smith for the winning touchdown with just 10 seconds left in the game. Despite the slow start, Stafford still finished with 355 yards and a touchdown. New Rams coach Jeff Fisher implemented a conservative offensive scheme that was designed to keep the Lions offense off the field. Steven Jackson rushed for 53 yards and Sam Bradford threw for 198 yards and a touchdown. Saint Louis took a 23-20 lead with just 1:55 to go, but were unable to stop Detroit as Stafford led the Lions on a nine-play, 80-yard drive for the winning score.
New England 34, Tennessee 13
Tom Brady threw for 236 yards and two touchdowns and Stevan Ridley added 125 yards and a score on the ground as the Patriots offense looked to be in midseason form. Making his first start, Titans quarterback Jake Locker threw for 229 yards, one touchdown and one interception before leaving the game in the fourth quarter after hurting his left shoulder trying to make a tackle on a New England fumble return. This was New England's ninth-straight season-opening win, the longest such streak in the league. In the game, Brady became the 14th player ever to throw for more than 40,000 yards in a career. He needs just 24 yards to pass Johnny Unitas on the all-time list.
Atlanta 40, Kansas City 24
Matt Ryan threw for three touchdowns and ran for another as the Falcons took the game over in the second half. Atlanta led 20-17 at halftime, but erupted for 20 unanswered points in the first 20 minutes of the second half to blow the game open. Kansas City actually outgained the Falcons 393 to 376, but turned the ball over three times, resulting in 13 Atlanta points. In his first game back from last year's season-ending knee surgery, running back Jamaal Charles rushed for 87 yards. In the likely final performance in the stadium where the played the first 12 years of his Hall of Fame career, Atlanta tight end Tony Gonzalez caught five passes for 53 yards and a touchdown.
Minnesota 26, Jacksonville 23 (OT)
Rookie kicker Blair Walsh provided all of the Vikings' late-game scoring, but it was just enough for Minnesota to secure an overtime win. Walsh made four field goals—including a game-tying 55-yarder as time expired—in the fourth quarter and overtime. In his first game back from knee surgery, Adrian Peterson rushed for 84 yards and two touchdowns. He moved past Robert Smith to become the Vikings' all-time leading rusher. Maurice Jones-Drew, seeing his first action since ending his preseason holdout, was expected to receive only limited playing time but was forced into an expanded role when starter Rashad Jennings left the game with a knee injury. MJD finished the game with 19 carries for 77 yards. The attendance was announced as 56,607, ending the Vikings' home sellout streak that began in 1998.
Washington 40, New Orleans 32
Robert Griffin III showed that he's not your average rookie quarterback, throwing for 320 yards and two touchdowns as the Redskins pulled off an upset to spoil the Saints' home opener. He was on fire the first half, going into the locker room with a perfect 158.3 quarterback rating, the first rookie with ten or more attempts to accomplish that feat. Rookie running back Alfred Morris rushed for 96 yards and two touchdowns for Washington. Drew Brees threw for 339 yards and three touchdowns, but also threw two fourth quarter interceptions. He also got no help as the Saints offense was held to just 10 rushing attempts for 32 yards. Despite the big offensive numbers by both quarterbacks, this wasn't pretty football—each team had 12 penalties for a combined total of 234 penalty yards.
New York Jets 48, Buffalo 28
After not scoring a single touchdown in the preseason, questions abounded about the Jets' offense. But it didn't take long for those questions to be answered as New York scored on seven consecutive possessions in the rout. Mark Sanchez threw for 266 yards and three touchdowns and Shonn Greene added 94 yards and a score on the ground for the resurgent Jets' offense. The Bills simply couldn't catch a break, turning the ball over on four of their first seven possessions and losing starting running back Fred Jackson to a second quarter knee injury. Bills quarterback Ryan Fitzpatrick threw for 195 yards and three touchdowns, but also tossed three interceptions. The lone bright spot for the Bills was the performance of running back C.J. Spiller, who rushed for a career-high 169 yards and a touchdown.
Houston 30, Miami 10
Arian Foster ran for two touchdowns and Andre Johnson caught another as part of a 24-point second quarter that blew the game open for the Texans. Houston's defense was dominant, forcing four Miami turnovers and keeping the Dolphins out of the end zone for the final 48 minutes of the game (Miami's only touchdown came on a third quarter punt return touchdown). Rookie quarterback Ryan Tannehill was 20/36 for 219 yards and three interceptions in his Dolphins debut. His Houston counterpart, Matt Schaub, threw for 266 yards and a touchdown in his first action since suffering a broken foot in Week Ten last year. After the game, he announced that he had signed a contract extension that will keep him with the Texans through 2016.
San Francisco 30, Green Bay 22
Aaron Rodgers threw for 303 yards and two touchdowns, but was unable to overcome a San Francisco defense that held the Packers to just 45 rushing yards and secured a fourth quarter interception that set up a touchdown to put the 49ers up by double digits late in the game. San Francisco running back Frank Gore rushed for 112 yards and a touchdown and quarterback Alex Smith added 211 yards and two touchdowns through the air. 49ers kicker David Akers tied an NFL record with a 63-yard field goal as time ran out in the first half.
Arizona 20, Seattle 16
Seattle scored 13 straight points to take a 16-13 lead in the fourth quarter, but Kevin Kolb rallied the Cardinals for a go-ahead touchdown with less than five minutes to go. Kolb, who was pushed into action when starting quarterback John Skelton had to be carted off the field with an ankle injury, finished 6/8 for 66 yards and the winning touchdown in less than a quarter of play. He rescued an Arizona offense that was stuck in neutral most of the night. The Cardinals rushed for just 43 yards and gained minus-two yards on four second half possessions. Skelton was just 3/11 for 25 yards in the second half.
Tampa Bay 16, Carolina 10
Tampa Bay's defense looked like the Buccaneers of old, holding the Panthers to just 10 rushing yards on 13 attempts, forcing two interceptions, sacking Cam Newton three times and blocking a punt. Rookie running back Doug Martin rushed for 95 yards in his Buccaneers debut. Carolina quarterback Cam Newton threw for 303 yards and a touchdown in the loss but threw two costly second half interceptions, one deep in Tampa territory.
Denver 31, Pittsburgh 19
Peyton Manning threw his 400th career touchdown and rallied the Broncos for 17 unanswered points in the game's final 10 minutes to give Denver its first win with Manning under center. In his first action in over a year, the four-time MVP finished 19/26 for 253 yards and two touchdowns. Pittsburgh employed a ball-control offense aimed at keeping Manning on the sideline. And it worked for much of the game as the Steelers had scoring drives of 10, 14, 16 and 13 plays in the second and third quarters. But Manning got the ball back in the fourth quarter, and made the most of his time. Denver's defense also got in on the action, sacking Ben Roethlisberger five times and scoring on a pick-six to ice the game with less than two minutes to go in the game.


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The season hadn't even ended before NASCAR's top executives were previewing 2013.�
CHARLOTTE, N.C. — The season hadn't even ended before NASCAR's top executives were previewing 2013, the new "Gen 6" cars and elements of a five-year industry "action plan" designed to engage and excite fans.
The season ended with a celebratory final image of fresh-faced champion Brad Keselowski, drunk on the combination of his sponsor's beer and the joy of giving team owner Roger Penske his first championship. And the days since Sunday's final� have been a coming out party for the 28-year-old from suburban Detroit, who is all over the television dial smoothly shilling for NASCAR.
It's a reprieve from the bad news: ESPN's ratings from the race at Homestead-Miami Speedway were down 25 percent from last year's race, the most-viewed in network history. Ratings were down or flat for all 10 Chase for the Sprint Cup championship races this season.
Why? Because the racing in 2012 was mostly forgettable, something chairman Brian France has tasked his entire competition department with fixing.
"The missing and final piece, which we're working on now, is to improve on the quality of racing," France said before Sunday's final�. "Everyone knows a stated goal of ours is to have the closest, most competitive, tightest racing that we can. And that's what we're testing now."
So in one sense, NASCAR couldn't wait to get out of Homestead and officially close a 2012 season that opened with perhaps the most bizarre Daytona 500 in history.
Heavy rains washed out NASCAR's marquee event for the first time in 54 runnings, pushing the race into a prime-time Monday night slot. Then, a freak crash between Juan Pablo Montoya and a truck loaded with jet fuel ignited a fuel fire and a nearly two-hour delay. While track workers tried to clean the mess with Tide laundry detergent, Keselowski grabbed worldwide attention with both thumbs by tweeting updates from his car.
The TV ratings were good, the buzz surrounding NASCAR was better but it wasn't sustainable as the Sprint Cup Series quickly fell into a stretch of nearly unwatchable racing. California ran caution-free until rain brought out the yellow that eventually stopped the race. Texas had two debris cautions until the race went green 234 laps to the finish.
Bristol featured a 219-lap green-flag run. Kansas in the spring had three cautions, two for debris and one for a single-car spin and the race ended with a 75-lap green-flag run.
With Richmond and Talladega looming, fans believed action-packed racing was ahead. Instead, Richmond was a bland affair until Carl Edwards was accused of jumping a late restart and Talladega exposed the disconnect between drivers and fans. Sure, there was the usual late-race multi-car accident, and Tony Stewart's tongue-in-cheek assessment of the racing proved there's no middle ground in racin' vs. wreckin'.
"It's not fair to these fans for them to not see more wrecks than that and more torn-up cars," he sarcastically said. "We still had over half the cars running at the end, and it shouldn't be that way."
When NASCAR returned to Daytona in July, promoter Bruton Smith was calling for mandatory cautions to spice up the racing and France was adamantly opposed to the need for gimmicks. But, France revealed that he'd dispatched senior vice president of racing operations Steve O'Donnell to North Carolina to repurpose NASCAR's research and development center and zero in on the correct rules package for the debut of the new car next year.
Keselowski delivered as soon as the Chase opened, stealing a win from Johnson at Chicagoland and hanging with the five-time champion and Denny Hamlin round-for-round all the way to Homestead. The title fights were at Texas, where Keselowski had to line up for three late restarts, winning the first two but losing to Johnson on the last one to go down seven points headed into Phoenix.
It was one of Johnson's best tracks and a place where Keselowski was unproven. But he was better than Johnson for two-thirds of the race, and then a blown tire sent Johnson into the wall.
It put Keselowski in great shape headed into the final�, but not before Jeff Gordon intentionally wrecked Clint Bowyer to trigger a garage-area melee and prove the season-long theme that the sideshows tend to overshadow the actual racing.


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Publication Details
Title:Preliminary geology along the lower Yukon River, Alaska
Authors:Hoare, J.M.
Publication Date:1961
Publisher:U.S. Geological Survey
Comments:This publication was reclassified with a new publication number in 1975; see below for the updated classification number.
Ordering Info:This publication is out of print. Reproductions may be available. USGS Publications Warehouse
Bibliographic Reference
Hoare, J.M., 1961, Preliminary geology along the lower Yukon River, Alaska: U.S. Geological Survey Open File Report: Technical Data Unit classification number 221, 1 sheet.
Publication Products
- This publication has been superseded by OF 61-64.


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The Dime Bank has donated $10,000 to Lackawanna College in support of the Lackawanna College Environmental Institute. The Dime Bank's donation will be used to meet the mission of the Environmental Institute's culinary and hospitality programs.
These programs will allow students in the Lake Region to focus on sustainable growing and food preparation and their effects on the environment. The contribution will benefit over four hundred students in grades K through 12, and will also offer professional development for educators throughout Northeastern Pennsylvania.
This donation was made in 2012 as a part of the PA Department of Community and Economic Development's Educational Improvement Tax Credit (EITC) program.
The EITC program provides tax credits to businesses that make contributions to approved organizations in the area of education improvement/learning.
The Dime Bank has been helping customers meet their financial needs since 1905. For more information on The Dime Bank, visit www.thedimebank.com.


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Welcome to Our Wikiography
Our objective is to provide an easily-accessible bibliography that briefly identifies collections that are of use to scholarly researchers studying children and their literature. This wikiography has been created by the ALSC Committee: National Planning of Special Collections in Children's Literature. Join us in this new medium by adding a link to a special collection in children's literature.
How to Contribute
Wiki Instructions: (1) Remember that you need to login in to the wiki. This login and password is not your ALA login, and you do not have to be an ALA member to create an account. The wiki is a completely different software, which means that ANYONE can use it to add a citation. Create an account before you login. Login on the upper right side of the screen. (2) Print out these helpful instructions: Tips for Editing the ALSC Wiki. (3) To add a citation, click on the "Edit" link next to the section in which you wish to add your citation. We're all editing and adding to the same document; we're not creating new pages. (4) After you insert your citation, go to the bottom of the screen and click on the button that says Save Page. It will take longer than you think it should. There's no reason to click on Show Preview or Show Changes, because after you save the page, you can immediately look for mistakes and then edit the citation again.
Basic rules of creating a citation: Keep it simple. Go into edit mode to look at format. Include:(1) Name of collection and correct url address, if available (2) institution name, city and state, (3) curator's name, (4) a 25-40 word maximum mission statement (wording may come directly from your site), (5) your name and date. If you have questions, please email Mona Kerby --Rkerby 19:03, 13 September 2007 (CDT) Mschutt 10:41, 24 June 2008 (CDT)
American Antiquarian Society: A National Research Library of American History, Literature, & Culture through 1876—Children's Literature Worcester, Massachusetts
Laura E. Wasowicz, Curator of Children's Literature
Unparalleled resource for studies in the fields of the history of childhood, child discipline and the education of children, the history of reading, and the history of publishing, printing, and the graphic arts. --Rkerby 13:24, 6 June 2007 (CDT)
American Juvenile Collection C.W. Post Campus, Long Island University, Brookville, New York Dr. Diana L. Spirt, Curator
A research collection of children¹s fiction, folklore, and fairy tales printed in North America by American publishers covering the years 1910-1960. The AJC has been the only searchable collection on the web since 1988. --Rkerby 10:15, 24 July 2007 (CDT)
Arkley Collection of Historical Children's Literature University of British Columbia Library, Rare Books and Special Collections, Vancouver, British Columbia, CANADA
Katherine Kalsbeek, curator
The collection contains British and North American children's books from the late eighteenth century to 1939. The collection is particularly strong in material by and about Lewis Carroll. Some unique items include Canadian "firsts", early editions of classics, and works of important illustrators. --KKalsbeek 16:20, 19 June 2007 (CDT)
Baldwin Library of Historical Children's Literature University of Florida, Gainesville, FL
Suzan Alteri, Curator
The Baldwin Library contains more than 120,000 volumes published in Great Britain and the United States from the early 1700s through the 1990s. Its holdings of more than 800 early American imprints is the second largest such collection in the United States. A great strength of the collection is the many English and American editions of the same work. ALSC's Bechtel Fellowship awards a mid-career librarian (with a minimum of eight years' experience working with children) $4,000 to spend a month reading and studying at the Baldwin Library. The Baldwin Digital Collection includes full versions of thousands of texts from the collection, and it's growing daily. --Mschutt 14:01, 6 June 2007 (CDT)
Burton Historical Collection Rare Books Collection, Detroit Public Library, Detroit, MI, Dawn Eurich, Archivist
This collection houses over 3,000 volumes dating from the 16th through the 20th centuries. Of note are the Kate Greenaway Collection, the Walter Crane Collection, and the Laura Ingalls Wilder Collection. There are also examples of early book formats for children-battledores, chapbooks, and hornbooks.
Children's Literature Research Collection Free Library of Philadelphia, Philadelphia, PA
This collection houses more than 65,000 non-circulating books published from 1837 to the present. Emphases include juvenile books associated with the Pennsylvania region; books about human sexuality; serial fiction; folk literature; toy and moveable books; and books written or illustrated outside the field of children's literature. --Mschutt 14:01, 6 June 2007 (CDT)
Center for Children's Books University of Illinois, Champaign-Urbana, IL
Christine Jenkins, Director
The Center for Children's Books is a crossroads for critical inquiry, professional training, and educational outreach related to literature for youth from birth through adolescence.In its dual role as research collection and educational community, the Center has national impact on the future of reading and readers.
Cooperative Children's Book Center University of Wisconsin, Madison, WI
Kathleen T. Horning, Curator
An examination and research collection that focuses on 20th Century American children's and young adult literature. Includes first and significant later editions of Newbery and Caldecott Award winners, the complete manuscript and working papers related to The Westing Game by Ellen Raskin, and an extensive collection of multicultural literature published for children and teens in the 20th century. -- --KT Horning 08:55, 7 June 2007 (CDT)
Cotsen Children's Library Princeton University, Princeton, NJ, 08544
Andrea Immel, Curator
Major historical collection has rare illustrated children's books, manuscripts, original artwork, prints, and educational toys from the 15th century to the present in over thirty languages. --Rkerby 12:15, 11 June 2007 (CDT)
de Grummond Children's Literature Collection
University of Southern Mississippi, Hattiesburg, MS, 39406
Ellen Ruffin, Curator
The de Grummond Children's Literature Collection is one of North America's leading research centers in the field of children's literature. The main focus is on American and British children's literature, historical and contemporary. The Collection holds the original manuscripts and illustrations of more than 1200 authors and illustrators, as well as 100,000+ published books dating from 1530 to the present. --Mschutt 14:01, 6 June 2007 (CDT)
Early American Children's Books Free Library of Philadelphia, Philadelphia, PA
This historical collection ranges in date from 1682 through the second half of the 19th century, and encompasses the full spectrum of books produced for children. A particular focus is children's books produced in the frontier settlements of the United States. --Mschutt 14:01, 6 June 2007 (CDT)
Gordon W. Prange Children's Book Collection University of Maryland, College Park, MD 20742
Eiko Sakaguchi, Curator
The Gordon W. Prange Collection contains more than 8,000 children's books published in Japan between 1945 and 1949 that were originally file copies of the Civil Censorship Detachment during the Allied Occupation of Japan. The collection is currently being digitized, and books are added to the Prange Digital Children's Book Collection on a regular basis. --Awass 06:29, 30 June 2009 (PDT)
Paul and Ethel L. Heins Collection Boston Public Library Special Collections, Boston, MA
This collection contains 4500 children's books used by the former Horn Book Magazine editors in their work as critics, teachers and reviewers of children's literature. Picture book, folk and fairy tale collections, classics, fiction, biography and moveable books are represented. Also included are reference works, bibliographies, conference programs, artwork, memorabilia, periodicals and sound recordings. ------Mbdunhouse 15:17, 20 June 2007 (CDT)
Illustrated Children's Books Free Library of Philadelphia, Philadelphia, PA
Works illustrated by those listed in Bertha E. Mahony's Illustrators of Children's Books, 1744-1945 and subsequent volumes form the foundation of this collection. Other illustrators are included based on their importance to the world of children's book illustration. In all, the collection contains more than 30,000 books. --Mschutt 14:01, 6 June 2007 (CDT)
International Institute for Children's Literature, Osaka (Japan)
Founded by Mr. Shin Torigoe in 1979. Makes available a research collection of Japanese children's books and books from other countries, provides reference services, sponsors lectures and events, and publishes and annual bulletin and newsletter. English-language information about the IICLO is also available. --ahotta
International Library of Children's Literature (ILCL), Zhejiang Normal University, Zhejiang (China)
Formally unveiled on May 25, 2007, ILCL has its data basis mainly on the historically large collections of the Children's Literature Institute at the university since 1979. It is now the only international and largest children's literature library all around the Chinese Mainland. ILCL serves mainly to facilitate children's literature study through a public lending system. It is also searching to extend its educational and community service functions. Its librarians and members are holding thematic lectures for parents, elementary school educators and different age levels of children per year.
Alice M. Jordan Collection Boston Public Library Special Collections, Boston, MA
This collection contains picture books, fiction, non-fiction, toy and moveable books from the infant to the young adult level from the 19th century to the present day. Includes The Ethel L. and Paul Heins Collection, which contains 4500 children's books used by the former Horn Book Magazine editors in their work as critics, teachers, and reviewers of children's literature. --Mschutt 14:01, 6 June 2007 (CDT)
Kerlan Collection
University of Minnesota, Minneapolis, MN 55455
Karen Nelson Hoyle, Curator
The Kerlan Collection at the University of Minnesota is one of the world's great children's literature research collections. It presently contains more than 100,000 children's books as well as original manuscripts, artwork, galleys, and color proofs for more than 12,000 children's books. The Collection includes books that are significant in the history of children's literature, award books, classics, and representative books from Great Britain, Australia, Denmark, Japan, the Netherlands, Germany and others. --Mschutt 14:14, 6 June 2007 (CDT)
Lilly Library's Collection of Children's Materials Indiana University, Bloomington, Indiana 47405
Public Services Department, liblilly[at]indiana.edu
The Lilly Library holds over 12,000 children's books, many from the Elisabeth Ball collection. Most are English language, 18th-20th century, and include hornbooks, thumb Bibles, miniature libraries, original art by children's book illustrators, and the Jane Johnson Manuscript Nursery Library. --Liblilly 16:48, 4 November 2009 (EST)
May Massee Collection Emporia State University, Emporia, Kansas 66801
Heather A. Wade, University Archivist
The collection houses materials associated with the books published under May Massee's direction, allowing users to follow a book's creation from drafts and sketches to finished product and even into foreign language translation. --Rkerby 13:24, 6 June 2007 (CDT)
Richard L. D. & Marjorie J. Morse Department of Special Collections Kansas State University Libraries, Manhattan, KS 66506
Roger C. Adams, Associate Professor
The Morse Department of Special Collections supports the research and teaching of children's literature by the Children's Literature Track of the English Department. Notable collections include Dr. Seuss ephemera and first editions, radical children's literature, Louisa May Alcott, The David J. Williams III L. Frank Baum Collection, and The David J. Williams III Science Fiction, Fantasy, & Horror Collection. --Spacini 12:34, 31 March 2008 (CDT)
The Morgan Library & Museum The Morgan Library & Museum Anna Lou Ashby, Andrew W. Mellon Curator of Printed Books
Research materials range from original manuscripts (Perrault, Saint Exupéry, de Brunhoff) to strong holdings in American, English, and European printed materials from the eighteenth to early twentieth century. Includes printed games and the Arthur Houghton collection of Lewis Carroll.
The Elizabeth Nesbitt Room University of Pittsburgh, Pittsburgh, PA
The Elizabeth Nesbitt Room is located in Room 305 of the Information Sciences Building at the University of Pittsburgh and houses several special collections related to the history of children and their books and media. The volumes in this collection include more than 12,000 books and magazine titles of interest dating from the 1600's through today.
Arne Nixon Center for the Study of Children's Literature Henry Madden Library at California State University, Fresno, CA
Angelica Carpenter, Curator
This research center of children's and young adult literature has 38,000 books, periodicals, manuscripts, illustrations, and materials with a multicultural emphasis, dating from 1865 to current publications. --Rkerby 13:24, 6 June 2007 (CDT)
Northeast Children's Literature Collection University of Connecticut Libraries, Storrs, CT 06269-1205
Terri J. Goldich, Curator
The collection acquires, preserves, and makes accessible works of historical and artistic significance in the field of children's literature. The 36,000 cataloged collection includes books, manuscripts, illustrations, correspondence, and artifacts of 90 authors and illustrators. --Rkerby 13:24, 6 June 2007 (CDT)
Osborne Collection of Early Children's Books Toronto Public Library, Toronto, Ontario, CANADA
Leslie McGrath, Curator
The Osborne Collection encompasses the development of English Children's literature, from the fourteenth century through the end of the Edwardian period (1910). Highlights include Florence Nightingale's childhood library, Queen Mary's children's books, and the Pettingell Collection of periodicals and penny dreadfuls. --Mschutt 14:14, 6 June 2007 (CDT)
Children's Literature Collection Education and Psychology Library, University of California, Berkeley
The Children's Literature Collection of the UCB Education Psychology Library is a selective, academic collection with an emphasis is on K-3 grades, primarily illustrated and picture books, some with no text at all. Our collection contains high quality illustrated books, award winning books, multi-cultural books, books which deal with children in difficult life situations, significant editions or translations of folklore/folk tales and classics, and selected high quality books from foreign publishers. In addition, we have the Jack Graves' rare book collection of early American primers. jwoolums June 6, 2008
26 June 2007 School (S)-Collection Education and Social Science Library, University of Illinois at Urbana-Champaign, Urbana, IL
The School (S)-Collection consists of more than 100,000 cataloged volumes of primarily American and British children's and young adult literature in a total collection of over 140,000 volumes. Volumes date from 1800 to the present and over 3,000 new books are added annually. Special strengths in the collection include Aesop's fables, alphabet books, and biographies of Benjamin Franklin and Abraham Lincoln. npobrien 26 June 2007
The John Mackay Shaw Childhood in Poetry Collection Special Collections, Florida State University Libraries, Tallahassee, FL
The Shaw Childhood in Poetry Collection contains more than 25,000 volumes primarily of English and American poetry from the mid-18th through the early 20th centuries. In addition to works by both major and minor poets, there are many illustrated editions and hundreds of gift books and juvenile periodicals. -- lpatrick 21 June 2007
Children's Literature Collection Special Collections Library, University of Michigan, Ann Arbor, MI
Core collection supplemented by specialized collections: Hubbard Imaginary Voyages Collection (3500 titles, editions, translations, adaptations, and spin-offs of Robinson Crusoe and Gulliver's Travels); Lee Walp Family Juvenile Book Collection (6000+ titles of picture books as well as archives featuring correspondence and artworks); William A. Gosling Pop-up and Moveable Book Collection (2700+ titles); Janice Dohm Collection (3500+ titles emphasizing fairytales, and English works); Chalat Family Arthur Rackham Collection (first and limited editions); and G. A. Henty collection (400+ volumes).
The Susan Steinfirst Picture Book Collection and children's collection of the School of Information and Library Science University of North Carolina at Chapel Hill, Chapel Hill, NC
Rebecca B. Vargha, Librarian
The Susan Steinfirst picture book collection is part of the 12,000 volume juvenile collection located in the School of Information and Library Science. This collection is the only juvenile collection on the campus of the University of North Carolina at Chapel Hill and contains primarily award-winning and recommended titles, including picture books (2,700 volumes), fiction (5,600), graphic novels (300) and non-fiction works (3,000). One highlight is a non-circulating juvenile historical collection (400 volumes) with the majority of the materials published from 1839 through 1920. --sturm63 11 September 2007
University of South Carolina Rare Books and Special Collections, Thomas Cooper Library, University of South Carolina, Columbia SC
Jeffrey Makala, Assistant Special Collections Librarian
Rare Books and Special Collections at Thomas Cooper Library houses three major special collections of children's literature: The Augusta Baker Collection of African-American Children's Literature and Folklore (1500+ volumes) dating from the 1930s to the present; the Historical Children's Literature Collection (4000+ volumes) dating from the mid-17th to the mid-20th centuries; and The William Savage Historical Textbook Collection, of primarily American schoolbooks dating from the 1780s to the 1980s (5000+ volumes). -- jmakala 14 May 2008


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As companies grow increasingly global and complex, the siloed treasury function is becoming a relic of eras past. Managing cash flow, handling foreign exchange, and maximizing earnings on excess liquidity remain core treasury functions, of course. But in this day and age, successful treasurers are those who extend themselves beyond the role's traditional duties.
This trend is exemplified by the winners of the 18th annual Alexander Hamilton Awards in the category Cash Management & Liquidity Optimization, sponsored by Kyriba and Strategic Treasurer. The winning projects are diverse, but all five involved a project lead within treasury who reached across functional or even corporate lines to bring about significant change.
Through these projects, this year's winners demonstrated important lessons about managing a treasury function in the modern age. Key among those lessons: Communicate broadly, communicate clearly, and communicate often.
When CoreLogic embarked on an initiative to streamline processing of tax payments and to improve utilization of its large custodial balances, vice president and treasurer David Hayes realized his team would need to work closely with the company's IT, operations, audit, accounting, and legal functions, as well as its external banking partners. "The key to success in trying to make treasury a partner to the business is twofold," Hayes says. "One, you need to understand the business that you're trying to help. If you come in saying 'Do it this way because this is how we in corporate treasury want it to be done,' you're not going to be very effective. Instead, you need to understand the business of the other function. It is important to identify and try to solve their pain points. If you can do that, they will know that you took the time to dig in and do your research, and they'll see that you're providing instant value to their function. This approach can change the perception of treasury and how we can be helpful in accomplishing what is ultimately a win-win for the organization. This is key to facilitating change and showing that treasury can be more than just a corporate shared service—that treasury can be a strategic partner to the business."
Treasury groups at General Motors took a similar approach in obtaining buy-in for a massive global cash pooling project. The initiative needed the support of corporate and regional treasury teams; the business units that participated in GM's regional cash pools; and legal, tax, controls, and accounting teams around the world. One of treasury's key strategies in achieving buy-in was to identify the specific benefits that the project could offer each function. "People at General Motors want to do what's best for the company, but they also want to do what's best for their local unit and what's best for their function," says Jim Davlin, treasurer of General Motors. "If you can explain in a way that is clear to them the benefits of the project for their function, their unit, and the company overall, then it will be easier to get folks on board."
When Murphy USA needed to overhaul cash forecasting, the treasury team began holding regular meetings that included representatives of every business unit in the company. The dialogue was geared toward helping the business units understand how the company's cash flows, and helping treasury understand how the business units work. Todd Gilreath, manager of cash management for Murphy USA, says the result was that everyone got more of a big-picture view of corporate performance. "We found that everybody knew their part of the business, and they knew it well, but they weren't necessarily sure how it affected other parts of the business," Gilreath says. "We told them that we, in treasury, don't think we know everything. We gave the groups a lot of visibility into what the issues in treasury are, why we need their information, and how we'll use it. We made our needs clear and tried to be very sympathetic to other groups' issues. And because of it, we got a lot of buy-in. The business units gained a much greater understanding of what we do in treasury."
John Chen, treasury director–Asia Pacific for Honeywell International, also believes in reaching across functional lines. His winning project involved the creation of a holding company in China to improve Honeywell's efficiency in funding new capital projects in the country. "In Asia Pacific, there are so many regulations, so many controls, and so many legal entities that not all the variables can be covered by every function," Chen explains. "This presents an opportunity for treasury managers to be a little bit more proactive and venture out of the traditional core treasury functionalities. When you see something that's not covered, it's a good idea to take up the slack. This helps treasury become more of a valued partner, enhancing the value of treasury and earning the respect of the business." His key advice for getting others on board with a major treasury project: "Scour around the landscape and identify an ally or two. It's helpful, of course, if your ally is someone who's very influential. It's always good to have more than one person pushing an agenda through. It's definitely much easier than trying to do it alone."
As the winning project for Active Network demonstrates, sometimes stepping outside the traditional bounds of treasury involves identifying an initiative's prospective benefits for external business partners. Daniel Simmons, vice president and treasurer of Active Network, had an idea for a new banking product. In 2012, Active Network had annual revenue of around $420 million, so the company may not hold the same sway with its banking partners that a business the size of General Motors or Honeywell may have. Nevertheless, Simmons saw his idea as a winner for everyone involved and began a persistent sales campaign. Three years later, Active Network is a participant in a pilot project testing out his idea. "There are always opportunities to brainstorm and collaborate with your external banking partners, and to find opportunities to help fuel the relationship for both parties," Simmons says. "When you have a great idea, you just have to pitch it."
Five diverse projects—all great ideas that were well-executed and, ultimately, well-pitched. Following are the stories of how the 18th annual Alexander Hamilton Award winners broke out of traditional treasury roles to expand their impact on the organization.
(To access an archived version of the Treasury & Risk webcast in which this year's winners described their projects, click here.)
Deriving Optimal Value from Custodial Funds
The CoreLogic Tax Service business manages the payment of property taxes on behalf of the large mortgage servicers that are its clients. "If property taxes aren't paid, the jurisdiction that has taxing authority could move into a first-lien position over the mortgage servicer," says David Hayes, vice president and treasurer for CoreLogic. "We facilitate those payments. We determine how much each mortgage holder owes to a jurisdiction and when the payment is due, then we pull the appropriate funds from the servicer's impound account and make the necessary payment to the taxing authority."
In the past, the company outsourced processing of tax payments to a third-party "trust department." An internally developed Funds Management System (FMS) would tell CoreLogic how much it needed to pay each taxing jurisdiction on a given day. Then, in a process set up many years ago, the treasury team would fill out a request for wire transfer and fax the request to the outsourced trust department to initiate a bulk payment to each taxing jurisdiction. After making the payments, the outsourcer would send back confirmation notices, and CoreLogic staff would manually record in the FMS software that the payments had been made. The process was inefficient and, like all manual processes, opened the door for potential data-entry errors. Equally problematic was the fact that the outsourced trust department held the company's custodial balances in money-market funds that did not qualify for FDIC insurance, while the trust department paid CoreLogic a nominal interest rate on balances ranging from $250 million to $7 billion, depending on the season.
"The nature of the tax service business is such that we might have very normalized flows for most of the year, and then in the fourth quarter, or in March and April, we might have billions of dollars due on a single day," says Hayes. "The lack of automation in our legacy process made it difficult sometimes to get all the payments out on our high-volume days. We had controls in place to correct any missed or misdirected payments, but if we didn't catch a problem in time, the penalty could be up to 10 percent of the payment amount."
When operations managers at CoreLogic Tax Service undertook a tax transformation initiative to reinvent some of the company's fundamental processes, the treasury team decided the time was right to bring payment processing in-house and automate many of its manual tasks. Treasury worked with IT, operations, and accounting staff to develop a far more efficient payment process. Weekly meetings among project managers from each function ensured that the initiative stayed on track and streamlined troubleshooting of any issues that arose.
The company's assistant treasurer, who had worked in operations and understood that side of the business, was crucial in keeping the project moving smoothly. "As an organization, we try to leverage opportunities where we can rotate people to other functional areas so they can get a better understanding of the organization," Hayes says. "This helps drive a cohesive effort on joint projects because they know the players and have worked with them before."
CoreLogic rolled out a new banking platform and fully integrated workflows between the banking platform, the company's proprietary FMS application, and its accounting system. Now when the FMS software identifies that payment is due to a particular taxing jurisdiction, the system determines which format the taxing district will accept (e.g., check, wire transfer, ACH payment) and automatically passes a BAI file showing needed tax payments to the banking platform. Once the system verifies that the file matches the expected tax payments, the banking platform sends an approved file to the bank. After the payment is made, the banking platform feeds data back into the proprietary FMS system, which reconciles payments at the customer level and the account level. As a clear indicator of the efficiency of the new system, Hayes says, CoreLogic was able to bring the payment processing in-house without adding any staff.
Once this automated workflow was in place, treasury undertook a second phase of the initiative, aiming to unlock the value of its custodial balances. The post-payment data reconciliation in the new workflow, together with a file-naming convention that treasury developed, enable pass-through treatment in which funds in the custodial accounts are directly tied to particular mortgage holders. This opens the door for FDIC coverage for those funds. Reaching this goal required close collaboration with the company's audit, accounting, and legal departments.
"We had to make sure we were preserving the off-balance-sheet accounting treatment for these deposits," Hayes says. "I have a background in banking, and I knew the pass-through treatment was something we could accomplish while maintaining our fiduciary responsibility related to the customer funds. I knew we had to work closely with other constituents within CoreLogic who didn't have the same experience. It was important to help them understand why this makes sense and why it works from a legal and accounting perspective."
This project was well worth the effort, as it opened the door for CoreLogic to negotiate with its banking partners to create FDIC-insured banking products that would provide far better returns on its custodial balances. "We were able to develop new products that could really solve our pain points," Hayes says. "Now the earnings from our custodial deposits offset all our banking fees. We still have significant excess deposits above that level, and we're earning hard interest on the excess. This type of hybrid account wasn't available to us a few years ago." The total increase in earnings on the company's FDIC-insured custodial accounts was $3 million last year, and Hayes expects that number to jump higher in the future. "We're in this unique rate environment where we can't make a lot of money," he says. "Four or five years from now, when we're in a higher rate environment, that $3 million could be much, much higher. It could result in a significant earnings per share impact in the future."
What was the key to getting CoreLogic's banks on board? Hayes says, "We were in constant discussion with our key banking partners for quite some time, explaining what we needed." More important, though, was the company's ongoing relationships with the banks. "I give credit to our banking partners," Hayes says. "They had the interest and initiative to run some of our unique and challenging ideas up the flagpole. You have to make sure you're fostering those relationships with your bankers so they're willing to go to bat for you. All of our banks were fantastic throughout this project, and the project underscores how happy I am with the partnerships we have with our primary banks.
"In fact, this whole initiative is a great example of collaboration, both between CoreLogic treasury and our banks, as well as within CoreLogic," Hayes concludes. "We always talk about the value of functions working together as 'one CoreLogic.' Every step of this project showed a tremendous example of partnership across corporate shared services, IT, treasury, operations, and our executive leadership team."
Setting Wheels of Change in Motion at a Big Banking Partner
Active Network is an online registration business that had around $420 million in annual revenue before being taken private in 2013. The company's systems power registrations for events ranging from sports and outdoor activities to community-center classes to business conferences. In addition to providing online forms and collecting registrants' data, the company processes payments for hundreds of thousands of event registrations each year. This puts the treasury function in the unusual role of managing one of the company's largest expenses. "Within Active Network, there's obviously an emphasis on improving gross margin," says Daniel Simmons, the company's vice president and treasurer. "As a treasurer, I'm always looking at ways I can impact that. I am responsible for our credit card processing fees, which account for the largest single cost that rolls into cost of goods sold. So I'm always looking for ways to bring those costs down."
In 2008, the company used JPMorgan for banking and lockbox services, and for credit card processing it used Chase Paymentech, a joint venture between JPMorgan Chase and First Data. When the joint venture ended in late 2008 and Chase Paymentech became the merchant services subsidiary of JPMorgan Chase, Simmons saw an opportunity. "Once that acquisition occurred, it dawned on me that it would make sense for Chase Paymentech to let us take earnings credit for credit card processing fees, just like JPMorgan does for other treasury fees," he says.
Traditionally, earnings credit from cash in Active Network's accounts with JPMorgan Chase had offset fees for the bank accounts and lockboxes. Simmons began lobbying to add credit card processing to the list of services qualifying for earnings credit. The idea presented challenges within the bank. The divisions that handled banking and credit card processing services kept separate IT systems and accounting books, and there were tax issues to contend with. Revenue recognition was also a concern. "Paymentech has to be compensated, as the earnings credit means they're losing revenue that they'd otherwise receive," Simmons explains. "Also, we typically pay for Chase Paymentech's services on a daily basis, but earnings credit is calculated monthly. There were a lot of complications for JPMorgan to work through."
But Simmons was persistent in pushing his vision. "I just knew this was a great idea," he says. "It's a win for us. It's a win for JPMorgan, and it's a win for Paymentech. No other bank offers this kind of product. Most banks outsource their payment processing to First Data, so they don't even have the option of doing this. Offering earnings credit on credit card processing fees is a great incentive for treasurers to park loads of cash with JPMorgan. Talk about sticky. It was clear from the start that this was a win-win for all parties."
The idea of parking so much cash with one bank did create concerns within Active Network about counterparty risk. The treasury team developed a process through which it monitors JPMorgan's credit default swap (CDS) pricing on a weekly basis, as well as tracking the bank's regulatory capital ratios, long-term credit rating, and Moody's bank financial strength rating (BFSR). Should these analyses indicate a problem with the bank, Active Network would immediately move some of the money in its JPMorgan accounts into safe U.S. government securities. "Before I could recommend to our board that we should park all of our money with one or two banks, simply for the earnings credit, I had to be confident that we are able to effectively monitor counterparty risk," Simmons says. "This process gives us that level of confidence."
Simmons spent three years discussing his idea with his contacts at JPMorgan Chase. "I have a lot of respect for JPMorgan," he says. "They've been a great banking partner. I've known a lot of these folks for years, and we meet with them on a quarterly basis, at minimum, and communicate at least monthly and in some cases weekly on various things we're working on. Every meeting I had with them would start off with an update on where JPMorgan and Chase Paymentech were with being able to offer this product. I think patience and persistence on our end were really key to making this happen."
Now Active Network is a participant in a small pilot project in which JPMorgan Chase is offering earnings credit to offset customers' Chase Paymentech fees. Simmons sees this as a big step toward a more strategic treasury. It's not news, he says, that the treasury function can help drive corporate profit metrics by moving cash out of interest-earning investments that would not boost EBITDA (earnings before interest, tax, depreciation, and amortization) and into earnings credit, which reduces the costs that are included in EBITDA. "What made this project so enticing," he says, "is that it's an opportunity for treasury to utilize earnings credit to move further up the income statement, to improve gross margin by using idle cash to reduce cost of goods sold."
This same opportunity is not available to every treasury function, but Simmons advocates that every treasurer think outside the box. "At Active Network, the treasury team has the opportunity to influence the business in a positive way," he says. "Because we've been able to make a significant difference in EBITDA, I've been asked to take on other roles and responsibilities that may not traditionally fall under the scope of the treasury function. Treasurers who are good at their jobs should always be thinking strategically about how they can improve the financial performance of the company. No idea is too small."
Treasury as Painter of the Big Picture
When Murphy Oil was preparing to spin off its retail business in the fall of 2013, management realized that the new organization needed a robust cash forecasting system. Cash flows in the larger entity differed significantly from cash flows in the retail division, and the retail business experienced large swings in working capital caused by timing mismatches between payments and receipts. This wasn't a problem in the consolidated company because Murphy Oil was able to borrow via unsecured revolving credit lines. But the new entity would not have that option.
As soon as the divestiture was announced, leaders of the new organization, which would be called Murphy USA, recognized three treasury-related needs:
- the need for visibility into short-, medium-, and long-term operational cash requirements of the business;
- the need to better understand the ability to invest in the business through capital flows; and
- the need to understand the company's overall borrowing requirements.
"Before the spinoff, cash forecasting wasn't very precise in the retail side of the business," says Todd Gilreath, manager of cash management for Murphy USA. "Forecasts were based on historical data and current trends. As the spinoff approached, we knew that access to cash would not be as easy for the new company. If we were going to have a shortfall, we needed to be prepared. We needed much better insight into our cash position at any point in time."
From the outset, the project focused on improving communication between treasury and other areas of the business. "Our first step was to understand the business processes and product flows that generated cash inflows and outflows," Gilreath says. Treasury organized cross-functional workshops to enhance collaboration among operating groups whose cash line items were correlated or operationally dependent. "We pulled everyone together and said, 'We in treasury need to understand not just how cash flows in terms of the timing of payments and that type of thing, but also how information flows.' We included every group within Murphy USA—our crude group, our fuel group, and the fuel and merchandise divisions of our retail group. Together we drew up a process map of cash flows for each business unit."
Initially the meetings included the leaders of each business unit, but as the groups better understood the specific information treasury was looking for, the leaders delegated to the appropriate team members. The large, companywide meetings became more targeted, with participation from many individuals. A primary goal, says Gilreath, was to help groups understand that treasury's role was to find cash to fund the projects the business units wanted to undertake. "There was a fear that treasury would say, 'No, we can't do XYZ because of money,'" he says. "In actuality, what we wanted to say was, 'Yes, you can do XYZ. We have the money because we anticipated this and we were able to prepare for it.'"
Murphy USA deployed a new treasury management system from Kyriba and a workflow through which business units submit a rolling 13-week forecast to treasury on a weekly basis. Treasury consolidates this data within the Kyriba cash management module, then asks the groups to explain any discrepancies in their forecasts, as well as significant variances between the previous week's forecasts and actuals. When discrepancies are resolved, the treasury team generates a cash forecast dashboard for the company's executive management team. Every week, a six-week cash flow forecast is included near the beginning of a slide deck on corporate performance that management distributes companywide.
For teams that submit their cash forecasts each week, the forecasts' visibility in management reporting offers evidence that the data they provide is being used. "They appreciate that," Gilreath says. "This project has also helped our business groups make decisions based off the holistic view, rather than their little piece. Everyone knows what they do, and that's their comfort zone. With this project, we asked people to think about other areas outside that comfort zone. In treasury, we are truly consumers of information. It comes from the experts, who are the people in our business groups. We get information, we consolidate it, and we paint the bigger picture."
Along the way, treasury has gained a deeper understanding of the company as well. "A big benefit for treasury is that we can now speak the language of the other departments," Gilreath says. "There were terms I heard in the past that I didn't fully understand. But now I understand what they mean, and I understand the terms that surround them. That helps treasury make better decisions, and it enables other departments to speak with us in ways they're comfortable with, without having to change terms so we understand them. We now have more honest, open, and direct communication with the other groups. Just yesterday our CFO asked me to work with another group to determine our anticipated cash balance during our peak season. In the past, I don't know that treasury would have been a part of this type of process. But because of this project, treasury has become more strategic—and we're helping make the individual business units more strategic as well by giving them a better view of how they contribute to the big picture."
Taking up the Slack in APAC
After Deng Xiaoping announced China's new "open door" policy at the end of 1978, Honeywell International was one of the first multinational companies to open an office in Beijing. Since then, the organization has established subsidiaries and joint ventures in more than 20 Chinese cities, investing more than $1 billion in the nation. With plans to continue expanding in China, Honeywell needed to find a more efficient means to fund this growth.
Business licenses in China limit the scope of activities a company can pursue, so multinationals tend to have an assortment of Chinese subsidiaries, each with a narrow focus. Funding capital projects in these subsidiaries generally takes one of three paths. First, bank financing is an option, but it is costly, it increases leverage at the corporate level, and it involves covenants that may limit organizational flexibility. Second is cross-border intercompany lending. When a foreign investor sets up a legal entity in China, it must register both the business's total investment and its registered capital with the Chinese Ministry of Finance and Commerce (MOFCOM). The difference between total investment and registered capital is known as the business's "funding gap"—which is the maximum the company can borrow from overseas. In addition, cross-border cash infusions require registration with the State Administration for Foreign Exchange. "Cross-border investments by multinationals into Chinese subsidiaries require a burdensome administrative process," says John Chen, treasury director–Asia Pacific for Honeywell. The final cross-border funding option is to have Chinese subsidiaries pay dividends to the multinational parent company, which then harnesses those dividends to fund other ventures. Such an arrangement can be inefficient if continued investment is required.
In light of its cash-generating capacity and its continued need to invest in China, Honeywell determined that its best option was to use profits from one Chinese subsidiary to fund other Chinese subsidiaries so that the funds wouldn't cross the border in either direction. Direct intercompany lending is not allowed in China, and lending that goes through third-party banks' "entrustment loans" incurs additional taxes and fees. In addition to actively funding growth through entrustment loans, Honeywell set up a Chinese holding company that could invest in new subsidiaries to be established in China. Existing subsidiaries pay dividends to the holding company, which uses some of the money to form new entities and some of the money to increase equity in existing entities. "When the subsidiaries earn money, they declare it out to the investment company as dividends, and it's held there for possible use as additional paid-in capital or new paid-in capital to new companies," Chen says.
That was the idea, anyway. For the first few years that the holding company structure was in place, it was not very effective. Declaring dividends in China requires a streamlined process that executes very quickly. Lacking such a process, Honeywell subsidiaries were failing to turn much profit over to the parent company. Chen explains: "In China, interim dividends require a very cumbersome process. Therefore, most dividends are based on final audited financial statements. China is also very strict about triggering negative retained earnings; you can't declare a dividend when you are projecting a loss. By the time your audited statements for the previous year are available, you have to be concerned about your profitability in the current fiscal year. This creates a limited window of opportunity for declaring dividends. And in China, a company has to have many different people involved to declare a dividend, including treasury, tax, the controllers, and legal. In the first few years that Honeywell had a Chinese holding company, we didn't have a smooth process. By the time audited financial statements were available, people would be apprehensive about declaring dividends and we would end up waiting for the next cycle."
Honeywell's treasury managers in Asia Pacific (APAC) gathered a cross-functional team consisting of representatives from the company's tax, legal, business development, mergers and acquisitions (M&A), and finance functions, as well as its external banking partners. "We drafted a new process for declaration and payment of dividends and drew up a RASCI chart to define everyone's roles and responsibilities," Chen explains. "If they disagreed, we gave them the opportunity to voice their concerns and we had an in-depth discussion until we came to an agreement. It was a lengthy process, but it was very helpful. Honeywell is such a diverse company that it is extremely valuable to be sure everyone is clear on their roles."
Now, when audited financial statements are available, Honeywell's APAC treasury team initiates a conversation with the subsidiaries' controllers about how much profitability each business unit has and how large its dividend should be. When the two groups agree on the size and timing of the payout, the APAC treasury and legal groups execute the requisite paperwork, and the subsidiary's board passes a resolution to declare the dividends. "It's not a unidirectional instruction; it's a consultative process," Chen says. "But treasury's role is to convince the business units to provide a certain dividend level. We might say, 'We have this project coming up, so if you have sufficient cash, we would really like you to declare this amount of dividends. And if you're short of cash, we can loan you cash through other channels.'"
These negotiations work because each individual's roles and responsibilities are clearly defined in the dividend declaration and payment process. "Now everything works like clockwork," Chen says. "Everybody is synchronized, and the timing is precise. Our Chinese subsidiaries have been declaring dividends regularly. As a result, when we have a new capital investment opportunity, the holding company has money ready for reinvestment."
Streamlining One of the World's Most Complex Treasury Functions
With over $150 billion in revenue streaming in from 140 countries in more than 25 currencies, the treasury environment at General Motors is one of the most complex in the world. Several years ago, around 100 GM business units were pooling their cash, but management of the cash pools was cumbersome and labor-intensive for treasury teams. When a unit wanted to either contribute to or withdraw from a pool, it would send an email. The transaction would be manually entered into a spreadsheet and manually re-entered into a treasury management system. Staff would retrieve the exchange rate from Bloomberg, if appropriate. Settlements would be processed in the treasury management system and released on workstations for the banks of the business unit and the cash pool. The following day, staff would reconcile the transactions between the bank workstations and the treasury management system.
Each step required manual data transfer, and the company used manual controls to avoid errors. "At several points in the process, the same data had to be transferred or manually entered," says Amar Srinivasan, manager, corporate treasury, with GM. "If one person was entering data, we had another person actually confirming that the right amount was entered. A lot of time was being spent just to make sure that we avoided data errors."
The structure of intercompany lending at GM increased the complexity of the process. Loans were made as term-based advances against the borrowing limit of an intercompany loan agreement (ILA). Driven by requirements of more than 100 business units across the globe, ILAs' terms varied, which meant that processes for administering loans varied. Most intercompany loans were fixed-rate, so GM had to periodically revalue rates to ensure they met an arm's-length standard. Further complicating matters, even though most of the ILA advances rolled over on maturity, each advance had to be tracked as a separate loan. For example, a three-month $2 million advance on a $100 million credit-limit ILA had to be monitored as its own loan. And many loans were denominated in a currency other than the functional currency of the business unit taking the loan, exposing the unit's financial statements to foreign exchange (FX) volatility.
To improve cash-pooling efficiency companywide, corporate treasury undertook a transformational initiative that also involved regional treasury teams; business units that participated in the cash pools; and legal, tax, controls, and accounting teams around the world. To gain the buy-in of all these diverse groups, corporate treasury detailed the project's goals at the corporate level, describing expected increases in efficiency across functions and business units, growth in the volume of cash being pooled as the pools gained visibility throughout the company, improved responsiveness to business units' liquidity needs, and better controls around cash pooling. The treasury team also outlined the benefits they expected the project to provide for each function. For accounting, the initiative promised a single book of record. For compliance, it offered automated straight-through processing. And for legal and tax, the project would reduce the resources required to develop and negotiate a custom ILA each time a new business unit joined a cash pool.
"We anticipated that the company would be able to commit fewer resources to intercompany lending and cash pooling activities, not just across treasury personnel, but throughout legal, accounting, and tax as well," says Jim Davlin, treasurer of GM. "We saw that our responsiveness would be faster, both because the pools would have more cash and because we'd have a better view into business units' cash needs. And in our conversations with all the participating functions, we emphasized the importance of improving controls."
GM treasury developed a target operating model for cash pooling and intercompany lending, netting, settlements processing, cash investment, and FX trading. The team decided to replace fixed-rate lending with floating rates and developed recommended interest rate curves and spreads across currencies and geographic regions. Tax staff helped ensure that the final rates met the arm's-length standard. Corporate treasury worked with accounting staff to plan the replacement of the term-based loan structure with a revolving-credit-facility structure in which interest is calculated daily on the outstanding balance. This change dramatically reduced the number of outstanding loans that GM needs to track. The treasury group also worked with the corporate legal team to draft a standard ILA that ensures the same terms apply to all intercompany loans, allowing for modifications that account for specific local regulatory, tax, and banking requirements. The standard ILA requires loans to be denominated in the functional currency of the borrowing business unit, so FX exposure in intercompany lending is consolidated in the regional cash pools.
Finally, treasury worked with IT to replace multiple legacy systems with one treasury management system that allows for end-to-end straight-through processing. All the previous steps required to initiate a transfer of cash to, or withdrawal from, any GM cash pool around the world now can occur within the single system, with settlements automatically processed and reconciled via SWIFT messages to and from the banks. Business units participating in GM cash pools can access intercompany cash much more quickly than before, even as controls are stronger.
"One of the biggest benefits of this project is the faster responsiveness to business needs from a cash standpoint, both getting cash places sooner and being able to deploy incremental liquidity faster," Davlin says. "Another key benefit is the improvement in controls. That really can't be overstated. We still have controls in place, but automation reduces the degree to which we need to worry about errors being created through manual data entry. Increased visibility and improved controls are very important in today's regulatory environment."
Adds Srikumar Vishwanathan, head of transformation, corporate treasury, for GM: "For companies running a treasury operation in multiple countries, having a single standard process; putting a simplified structure in place; and having a consistent methodology in terms of systems, processes, and technology are key to reducing operational risk across the globe."
Together, the software and process changes in the treasury-transformation initiative are saving GM staff hundreds of hours a week on cash pool administration, netting, investment management, controls and compliance, accounting, tax, risk management, and cash forecasting. The transformation initiative has also provided GM with a global, corporate view of counterparty exposures and has enabled the company to operate with lower cash balances because cash can be transferred more quickly from one business unit to another.
"Now that we have a common system for cash pooling amongst all our different entities, we have much better visibility into our cash balances and foreign exchange needs companywide," Davlin says. "We have become more nimble as a company because at a moment's notice, we can pull up the balances, cash needs, and incremental liquidity of different business units. The combination of this visibility and the increased time our treasury staff can spend on data analysis and forecasting—rather than manually gathering data and checking its accuracy—really enables GM to make better decisions globally."
(To access an archived version of the Treasury & Risk webcast in which this year's winners described their projects, click here.)
Meg Waters is the editor in chief of Treasury & Risk. She is the former editor in chief of BPM Magazine and the former managing editor of Business Finance.


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Transform your photos into one-of-a-kind, hand painted masterpieces!
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Summer Evening Near Ingles Mountain is an oil pastel of a field scene in Radford, Virginia near Ingles Mountain. This mountain was named after the Ingles family. Mary Draper Ingles walked 850 miles to her home in 1775 after being captured by Indians and her story The Long Way Home was performed in Radford for many years. It was designated the Virginia Historic Outdoor Drama of the Commonwealth. Oftentimes in this region there is a pink glow in the sky that I like to capture in my landscapes. It is usually only there for a half an hour or so at dusk. WATERMARKS WILL NOT BE ON PRINTS PLEASE PRESS THE PINTEREST BUTTON AT THE TOP! THANK YOU! ARTIST RETAINS FULL COPYRIGHT OF ARTWORK AND IS PROTECTED BY US AND INTERNATIONAL COPYRIGHT LAWS My paintings have been seen throughout the United States in national, international, and group shows. I have won numerous awards, including awards from Dorothy Gillespie, May Stevens, Frank Webb, and Daniel Greene. My paintings were in two grou...
Kendall Kessler Art is the online portfolio of Award Winning Professional Artist Kendall F.Kessler and former Asst.Professor of Art at Radford University. If you are interested in purchasing an original I ship the painting four days after I receive the check by UPS Ground service which takes 1-5 business days to arrive. I have over thirty years of experience shipping my artwork all over the U.S. with no returns! Just compliments! My paintings were in two group shows on Broadway and my biography is in the original Marquis Who's Who in America and has been in Who's Who of American Women, and Who's Who in the World. I primarily create large impasto oil paintings, but I also work in pastels. I have artwork in private collections...
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Coral Reef Coloring Book
by Dover
Depicted in this coloring book is a host of marine creatures for whom the coral reef is home: seahorse, butterfly fish, hawksbill turtle, parrot fish, octopus, dam selfish, moray eel, sea cucumber, dolphin, hydro medusa jellyfish, sea dragon, royal empress angelfish, trigger fish, Moorish idol and many more. Detailed captions provide a fascinating overview of the great diversity of life on coral reefs. Paperback, 48 pages.
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This was a beautiful coloring book. It is informative and teaches about the different fishes that there are. The pictures are beautiful once finished. I love this book. I color in my spare time, and sometimes...[more]
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