JAMES PICKETT WESBERRY Jr >>>> PERSONAL WEBSITE

	ABOUT THIS WEBSITE: Originally this was to be a personal site for my resume and personal information; however, it has grown considerably to include much more and now includes many issues that concern me, some autobiographical reflections as well as a bit of inspirational material and some humor too. It reflects in general my own personal philosophy as one who must find his own way without following directly any individual, group, organization or party.  I follow only Jesus Christ as best I can, often failing miserably, but forging on. See the index at the left for the website's  full content...JW Modern Georgia  was born when a group of maverick lawmakers, including Jim Wesberry, won election to the state Senate during the tumultuous years of the civil rights era. Atlanta Journal-Constitution Staff writer Bill Torpy narrates their fitful journey in a   50th ANNIVERSARY ARTICLE   about the then newly reapportioned 1963 Georgia State Senate.   EXTRACT   "James Wesberry, a 28-year-old Atlanta accountant, had earned a reputation — and enemies — as part of a task force digging up corruption across Georgia. A blunt-speaking son of a well-known minister, he was the forerunner of an archetype still held in low-esteem by many colleagues at the Capitol: the trouble-making Atlanta liberal. Wesberry earned the enmity of rural Georgia’s power brokers by telling an audience, “We’ll never get good government in Georgia until we put 100 House members back behind the plow.” __________ Wesberry left the legislature after four years, complaining the low pay — $2,000 a year to start — and long hours devastated his accounting practice. He recently said ferreting out wrong dealing in the Griffin administration trained him well in his lifelong mission — auditing for corruption worldwide. He has worked for many organizations, including the World Bank and has rooted out corruption in China, the Philippines, Mexico and South America, where the 78-year-old now lives. In 1963, the reform-minded legislator learned the “new” Senate may have not been that new. A reporter assessing the historic session noted, “Wesberry has been beaten down on just about everything he has proposed and most of his bills have been killed in committee.” Some senators complained that Wesberry, who proposed one of the state’s first ethics bills, tried doing too much, too fast. Fifty years later, legislators are still grappling with ethics. Before getting elected, Wesberry had filed suit against the state arguing that Atlanta’s congressional district was unfairly apportioned, a case not unlike the county unit case. In 1964, the U.S. Supreme Court, in a landmark ruling, found in favor of him in Wesberry V. Sanders, a decision that caused Congressional districts across the country to be more fairly redrawn." Read the full article Click here then scroll down the page to read the full March 14, 2013 Atlanta Journal-Constitution article. Click here to read Jim Wesberry's article "Why I Quit the Georgia Senate" from the April 30, 1967 Atlanta Journal-Constitutione Magazine section. Click here to read the Chapter on Jim Wesberry from the book, "LEGENDS: Georgians Who Lived Impossible Dreams" Extract from Robert Klitgaard’s new book Tropical Gangsters II: Adventures in Development in the World's Poorest Places  (describing a 1991 anti-corruption seminar for Nicaraguan CPA's) As the heat rises, Jim Wesberry takes the mike.  He is AID’s regional man on financial systems, a CPA and a crusader against corruption.  Jim’s aged father is a Southern preacher whose speaking style Jim seems to have inherited.  Normally a quiet man, he yells into the mike as if exorcizing a demon.  He says some CPAs are doubtless corrupt—what’s important is to make all of this transparent.  Jim turns the discussion back to what to do and asks if there are any other questions or suggestions… After a brief discussion, Jim Wesberry is at the mike and booming.  He reviews 1991 as the AIC’s “year against corruption in government.”  He describes forthcoming anti-corruption conferences.  My ears hurt, and I’m behind him and to his left, far away from the speakers in the middle of the room at the sides. Jim goes right on into his own speech, which he says he’ll summarize.  It’s on the perils of “kleptocracy,” and he’s been giving it everywhere.  “The seeds of kleptocracy, sown by the irresponsible and fertilized by the greedy . . “  Loud and then louder, with rhetoric galore.  Jim rocks back and forth and sings with an evangelist’s growl.  After a few minutes I look out at the audience.  They are in rapt attention as Jim condemns “kleptofungus.”  And when he finishes, they roar their approval.  The MC thanks their dear friend for his great contribution.   The landmark case Wesberry v. Sanders continues to be frequently cited especially as a result of the 2010 Census and resultant Congressional reapportionment prior to the 2012 elections.  Here is a recent Colorado case:  HALL v. MORENO, 2012 CO 14 "¶ 3 Pursuant to the Colorado Constitution, the General Assembly is tasked with redrawing the state's congressional districts every ten years to reflect the population changes documented by the decennial census. Colo. Const. art. V, § 44.1 Integral to this task is the federal constitutional requirement that each congressional district must contain an equal number of citizens. Wesberry v. Sanders, 376 U.S. 1, 17-18 (1964) (interpreting U.S. Const. art. I, § 2)." Click here for more information on Wesberry v. Sanders __________________________   CORRUPTION is a particularly viral form of cancer. It is caught here and there but it reappears somewhere else as soon as vigilance is relaxed. It is not eliminated, just driven underground. The corrupt merely suspend their operations temporarily. It lingers, hovering always in the background for its next opportunity. - Gerald E. Caiden BIG Corrup$ion The biggest fraud & corruption cases of the 21st Century Click here to go to Jim Wesberry's New "BIG Corrup$ion" Website Now also on Facebook and Twitter

KLEPTOCRACY RISING, DEMOCRACY ENDANGERED
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	Click to go to Lecture: Integrity & Honor University of the East, Manila - Aug. 22, 2010 Jim Wesberry   Now back in Quito, Ecuador after an 18 month assignment in Manila, Republic of the Philippines, Jim Wesberry went back to work full-time on the other side of the planet in 2010 after nearly 4 years of "semi-retirement."    Jim is presently "semi-retired" for the second time doing short-term consulting, speaking, writing and webmastering in the Western Hemisphere. He initiated and maintains a new website, "BIG Corrup$ion" reporting the major fraud and corruoption cases of the 21st Century. Recently Jim was invited to lecture by the Chilean Colegio of CPA's. He spoke in Spanish on "This Century's Three Major Challenges to Internal Auditors" ("El Auditor Interno y sus Mayores Desafions en la Presente Centuria") in Santiago and Valparaiso to the accountany group as well as at several universities where he was also asked to speak on the recent "accounting scandals" that plague international businesses and governments.  Last December he lectured on Anti-Corruption for US State Deprtment's Bureau of International Information Programs making a  presentation on “Colombia en the War Against Kleptokakistocracy” (“Colombia en la Guerra Mundial contra la Kleptokakistocracia”) in Bogota, Colombia at the I International Summit on Good Anti-Corruption Practices commemorating International Anti-Corruption Day (I Cumbre Internacional sobre Buenas Prácticas Anticorrupción, evento conmemorativo del “Día Internacional contra la Corrupción”) sponsored by United Nations Office on Drugs & Crime (UNDOC) & Colombian Attorney General’s Office. He also had other meetings and discussions with Colombian officials responsible for fioghting corruption. In Manila Jim was Chief of Party of the USAID Philippine Integrity Project contracted to Management Systems International (MSI). The project sought to improve integrity within government agencies and reduce corruption. It has four components: (1) Strengthening the Office of Ombudsman; (2) Supportuing effective prosecution of corruption; (3) Building institutional cooperation to reduce corruption; and (4) Taking the fight against corruption to the local and regional levels. Jim introduced Forensic Auditing to the Commission on Audit (COA - Supreme Audit Institution) with training courses and guidelines for implementation. He was requested to do the same for Internal Auditors under the Presidency of the Republic including Forensic Auditing training and Manual. The project supported joint training and joint investigations of the country’s most significant corruption cases by the Ombudsman and COA. It introduced the use of electronic, anonymous, instantaneous Audience Response Systems to provide self-assessments of corruption vulnerabilities, causes and potential remedies. Its website, now dormant, but still available at  http://jimwes.com/integrity/ provided comprehensive corruption news from all media sources.   Jim retired in Cumbaya, Quito, Ecuador in 2006 after heading the USAID anti-corruption project, “Yes! We Can! (Sí Se Puede!), Jim Wesberry previously served in Mexico City as Director of USAID’s first Mexico Anti-Corruption Project “ATLATL.”  Wesberry until retirement was widely recognized as a premier expert on corruption and accountability in Latin America based on nearly 40 years experience since going to Peru with the Alliance for Progress in 1967. Previously he served for four years as Director of USAID’s Hemisphere-wide Americas’ Accountability/Anti-Corruption Project (AAA Project).  Wesberry earlier served four years as Principal Adviser on Accounting and Auditing for Latin America and the Caribbean at the World Bank where he was in charge of project audit quality, advised regarding anti-corruption and national government financial management systems in Latin America and the Caribbean (LAC) and served on the Bank’s first anti-corruption task force. Before that he held a similar four-year post as Senior Financial Management Adviser for the LAC Region at USAID where he was responsible for the first phase of the AAA Project and the initiation of USAID’s anti-corruption efforts.   Wesberry’s modus operandi in fighting corruption was developed based on his experience since 1988 when USAID first addressed the problem and is characterized by intensive use of technology and mass communication in establishing and maintaining a massive interest in fighting corruption.  He has been responsible for four Hemispheric Teleconferences, two Anti-Corruption Summits, four widely known websites, four newsletters distributed electronically and in printed format, and four weekly corruption news summaries distributed electronically.  He used teleconferencing in Mexico and Ecuador to provide seminars and training courses to large groups of participants simultaneously.  The use of technology to reach massive numbers of persons greatly reduces the cost of training and, where properly applied, loses nothing in the area of discipline and evaluation of results.  In Mexico Wesberry was responsible for video courses offered to over 6,000 State auditors in the 32 Mexican States using Mexico’s Television Educativa’s state-of-the-art video studios and satellite channels. In Ecuador he headed programs that provided training for 21,720 persons using both live in-person traditional facilities and live video transmitted presentations in Ecuador’s 22 largest cities. A Certified Public Accountant and Certified Fraud Examiner, Wesberry, worked for two of Atlanta's leading accounting firms before opening his own practice as a CPA in 1959. He began his anti-corruption efforts in his home state of Georgia where he performed investigatory audits of several counties resulting in charges of corruption against local officials and served as Special Investigator in the Criminal Division of the State Law Department of Georgia investigating corruption in state government. Later he was elected three times to the Georgia State Senate where he championed legislation in the areas of accountability, ethical conduct and fair representation. He was principal plaintiff in the landmark 1964 US Supreme Court case, Wesberry v. Sanders (395 US 1) that ordered the reapportionment of the US House of Representatives in accordance with the constitutional “Great Compromise” of 1789. Wesberry also served as Chief Auditor of the Organization of American States and held senior posts at Pricewaterhouse Coopers and the U.S. General Accounting Office. He served in Peru and Ecuador for 11 years as adviser to six of the two nations’ Comptrollers General and to the Latin American organization of national auditing agencies. He has worked or provided training in every Latin American country. Wesberry holds a Masters Degree in Public Administration from The American University and is also a Certified Internal Auditor, Certified Financial Services Auditor and Certified Government Financial Manager.  He has been decorated on three occasions and, among others, has received the following significant awards: ·         USAID Outstanding Career Achievement Award - 1993 for "invaluable and lifetime contributions to the improvement of financial management systems and the fight against corruption in Latin America” (second highest USAID employee award). ·          Most Meritorius Accountant of the     Americas Award (Contador Benemerito de las Americas), 2003 from the Interamerican Accounting Association for “his indisputable professional merits, his ethical values and the interest, enthusiasm and imponderable labor, placed at the service of the Accountancy Profession.” ·          Bradford Cadmus Memorial Award - 1989, highest honor of the Institute of Internal Auditors (IIA), "To honor individuals making the greatest contribution to the advancement of the internal auditing profession." Wesberry lives with his wife of 36 years, Lea Castañeda originally from Peru, at Quinta Quivilla a one acre natural paradise outside Quito a few miles south of the Equator at an elevation of 7,700 feet in the Andes mountains.  The Wesberry’s raise 80% of their vegetables, 50% of their fruits and have about 50 chickens plus  peacocks, rabbits, guineas, pheasants, and Persian cats, not to mention eight Chihuahuas from their days in Mexico.  Click here for more information on the MSI Integrity Project   Be a worker who is not ashamed and who uses the true teaching in the right way.                  2 Timothy 2:15 Extracts from the publication TRANSPARENCY AND ACCOUNTABILITY USAID'S ANTI-CORRUPTION EXPERIENCE "USAID's first program explicitly designed to fight corruption, the Regional Financial Management Improvement (RFMI)  Project, was launched in 1989. It incorporated the lesson that USAID anti-corruption programs must address several levels to have any sustainable impact. Over its ten-year history of working with Latin American countries, the RFMI Project has facilitated the successful detection and prosecution of corrupt practices in government by strengthening accountability and audit practices. The computerization elements of the program have proven particularly useful. They have enabled governments to better identify and take action against "ghost" employees and vendors; to identify and take action against a range of procurement irregularities; and, to "follow the money" in instances of stolen or misspent funds. Phase II of the RFMI Project began in 1992. Renamed "The Americas. Accountability and Anti-corruption Project" to reflect its increased emphasis on fighting corruption, it has been the source of many innovations in combating public corruption. It was, for instance, one of the first anti-corruption activities to engage civil society organizations in awakening public awareness on the costs of corruption. Its Internet website initiative and the extremely effective donor coordination group set up under the project have been replicated in anticorruption programs elsewhere in the world." ... “Americas' Accountability/Anti-Corruption Project Throughout its ten-year history, the AAA Project has been the source of  many innovations in combating public corruption. Beginning in 1989,  the project organized the Donor Consultative Group on Accountability  and Anti-corruption in Latin America and the Caribbean (DCG). Comprising  six bilateral and 12 multilateral donor agencies who meet  quarterly, the DCG has dramatically increased the number of coordinated  financial management and anti-corruption projects in the region. The AAA project has also undertaken ambitious efforts to publicize the  need to fight corruption across the Americas and provide a public  forum for issues related to corruption. Three interactive Respondacon  teleconferences, a quarterly newsletter (Respondabilidad), and a  bilingual website (www.respondanet.com) are the main tools the  project has used to raise awareness and spark debate about corruption.  The teleconferences have attracted some 4,000 official participants  from 19 countries, and were broadcast over radio and television in  many countries. The website serves as an important source of up-todate,  objective information on corruption scandals in the region and  worldwide anti-corruption efforts. In addition, it hosts an electronic  forum for concerned citizens to debate issues related to corruption in  their countries. Among the many successes of the AAA Project are the  wide diffusion of a common financial management reform model in  nearly every country in Latin America; the adoption of uniform standards  in accounting and auditing among professional organizations in  Latin America; and increased awareness of the high costs of corruption  among government officials, citizens, and NGOs. The combination of  strengthened financial management systems and broad-based anticorruption  efforts on a regional scale is a unique achievement. Based on the success of the AAA Project, in 1997 USAID's  Bureau for Europe and Eurasia entered into a partnership with OECD's  Centre for Co-operation with Non-members to create an informal Anticorruption  Network for Transition Economies.” ... “One of USAID's earliest achievements in donor coordination was the formation of the Donor Consultative Group on Accountability and Anti-corruption in Latin America and the Caribbean (DCG), part of the AAA Project. Initiated ten years ago, the DCG now includes six bilateral and twelve multilateral development agencies. Through quarterly coordination meetings, DCG members have avoided duplication of effort and conflicting programs, and stretched resources to benefit almost every country in the region. The DCG.s crowning achievement has been the development of a common, computerized financial management system framework that ensures compatibility no matter which donor provides the support.”  Jim Wesberry was the architect of the above project, initiating all the innovations described, as well as others. He was responsible for the project during most of it's ten year period of activity. Click here for the full documant (PDF, 28 pp.)

From ExPat Newspaper, Manils, Philippines, January, 2011

	"James P. Wesberry, CPA, received the highest honor of the “Western Hemisphere’s accountancy profession” at the 25th Interamerican Accounting Conference in Panama in September. The award recognized Wesberry’s professional merits, ethical values and enthusiastic efforts in the service of the profession. Only 22 CPAs—three from the United States—had previously been so honored since the award was established 52 years earlier. A member of the AICPA for since 1957, Wesberry chaired its delegation to the conference for six years."  - The Journal of Accountancy, Dec., 2003

	. Jim Wesberry's Trajectory of Leadership   ·         Page, US House of Representatives o   Overseer of Pages o   President Student Council, Capitol Page school o   Completed high school in 3 years ·         Completed university at night while working earning BBA degree in 3 years (age 20) and passed CPA exam (age 21) ·         Worked for two of Atlanta’s leading CPA firms ganing specialized experience in public sector audits o   Supervised Quadrennial Executive Audit of the State of Maine o   Audit of Jackson County, Georgia revealed corruption among almost all county officials o   Acting Controller of Hillcrest Poultry Industries, Lewiston, Maine  while installing pioneering IBM unit record system for accounting ·         Lieutenant Coronel, Georgia Governor’s Staff ·         Practiced in own CPA firm in Atlanta, Georgia (beginning at age 24 for 10 years) o   5 offices in Georgia o   29 employees at peak o   Listed in Who’s Who in Commerce & Industry o   Prepared first comprehensive budget for DeKalb County, Georgia As County Auditor recommended and monitored pioneering IBM 360 computerized accounting system o   Audit of Bleckley County, Georgia resulted in criminal indictment of County Commissioner o   Annual Reports for Georgia’s two largest counties won highest national award for financial reporting. ·         Designed & built ultra modern home featured in Atlanta Journal Magazine and Better Homes & Gardens as one of 100 best in US ·         Special Investigator, Criminal Division, State Law Department of Georgia -  investigated corruption in state government.  Discovered bribes to Governor’s brother who was indicted. Governor later was defeated. ·         State Governmental Affairs Chair, Georgia Junior Chamber of Commerce o   Chaired State governmental Affairs Seminar in Atlanta & Federal Governmental Affairs Seminar in Washington o   Outstanding State Chairman Award , Georgia Jaycees ·         Member Board of Directors of Goodwill Industries, Warren Memorial Boys Club, Morningside-Lenox Association, Georgia Mental Health Association, Atlanta Junior Chamber of Commerce, United Negro College Fund, Active Voters and others. ·         Chair, Atlanta Jaycee Religious Activities Committee ·         Treasurer, 1961 Jaycee National Convention ·         Treasurer, 5th District Georgia Jaycees ·         Colonel, Georgia Jaycee Rebel Corps ·         Listed in Outstanding Young Men of America ·         Ran unsuccessfully for Atlanta City Council ( age 26) ·         Elected to Fulton County Democratic Executive Committee (age 27) ·    Elected Georgia State Senator 3 times from Atlanta (age 28) o   Chair of largest delegation in Senate o   Chair, Institutions & Mental Health Committee o   Author, first Code of Ethics for State employees o   Co-Author Metropolitan Atlanta Rapid Transit Authority Law o   Listed in Who’s Who in American Politics ·    Named One of Georgia’s Five Outstanding Young Men of 1963 ·    Featured in book Young Men Can Change the World ·     National Vice President, National Treasurer, & National Governmental Affairs Chair, US Junior Chamber of Commerce (US Jaycees) o   Outstanding National Chairman Award (twice) o   Founded National Jaycee Governmental Affairs Leadership Conference o   Started and Edited new Jaycee GO newsletter, then later magazine (Governmental Obligation) o   Presented Testimony before Committees of the US Congress o   Chair, US Jaycee Finance Committee o   Trustee Jaycee War Memorial Fund, Jaycee Mental Health & Retardation Fund, Jaycee Religious Activities Fund ·    Principal Plaintiff in Wesberry v Sanders (376US1) landmark Supreme Court case that reapportioned US House of Representatives restoring the Great Compromise of 1789 that lead to the adoption of the US Constitution ·         Lifetime Senator in Junior Chamber International ·         Mason, York & Scottish Rite, Royal Order of Scotland ·         Prelate, DeKalb Commandery, Knights Templar ·         Shriner, Secretary of Yaarab Temple Provost Guard ·         Featured by a chapter in book LEGENDS: Georgians who lived  Impossible Dreams ·    Resigned as State Senator to go to Peru with President Kennedy’s Alliance for Progress (age 33) ·         Honoris Causa  LLD degree Atlanta Law School ·     Advisor to 3 Comptrollers General of Peru and 3 of Ecuador and to the Latin American Institute of Auditing Sciences in both countries o   Decorated by Peruvian Government  with Order of Merit for Distinguished Service (age 37) o   Co-Author, United Nations’ Auditing Manual for Developing Countries o   Author, Latin American Manual of Professional Auditing in the Public Sector (Spanish) ·         Founder & President Lima International Junior Chamber of Commerce ·         Honorary member of the Lima, Peru Junior Chamber of Commerce ·         Honorary Member of the Peruvian Junior Chamber International Senate ·          Listed in Who's Who in the World ·         Co-Founder & Director, Quito Chapter, Institute of   Internal Auditors ·          Lifetime Member of Board of Directors, Quito, Ecuador Chapter, IIA ·         Vice President for Latin America, Institute of Internal Auditors ·    Vice President Administration & Finance, Computer Technology/South, Inc. ·    Director of Systems, Standards and Procedures of Days Inns of America, Inc., then world’s 6th largest lodging chain ·    Chief Auditor, Organization of American States ·        Honorary member of the Lima, Peru College of Public Accountants ·         Listed in Who's Who in America ·    Co-Founder and Second President of the International Consortium on Governmental Financial Management o   Founded Washington International Financial Management Forum o   Co-Founder and Program Chair of Miami International Financial Management Conference ·         President, Washington Chapter, Institute of Internal Auditors (led to becoming 3rd largest in US) o   IIA Outstanding Contributor Award for article in The Internal Auditor o   Washington Chapter IIA Distinguished Service Award ·         Chair International Committee, Association of Government Accountants (twice) o   Association of Government Accountant's Authors' Award (twice) ·    Director for Latin America, Institute of Internal Auditors (IIA) o   Founder and Editor first IIA Spanish Newsletter Pistas de Auditoria ·   Advisor to Comptroller General of the United States o   Senior Advisor on International Audit Institutions and Training, US General Accounting Office ·    Director of International Operations, Americas Region, Price Waterhouse ·         Honorary member of the Lima, Peru Junior Chamber of Commerce ·         Honorary member of Quito, Ecuador  College of Public Accountants and Ecuadorian Federation of Accountants ·          Bradford Cadmus Memorial Award, highest honor of the Institute of Internal Auditors (IIA), "To honor individuals making the greatest contribution to the advancement of the internal auditing profession." ·    Senior Financial Management Advisor, US Agency for International Development o   USAID Outstanding Career Achievement Award for "invaluable and lifetime contributions to the improvement of financial management systems and the fight against corruption in Latin America (Second highest USAID award)   ·         President and CEO, The Institute of Public Administration of New York ·        Principal Adviser on Accounting & Auditing for Latin America & the Caribbean (LAC), The World Bank o   Served on the Bank’s Corruption Action Plan Working Group that developed the first strategies and plans to combat corruption worldwide.   o   Represented the Bank in Donor Consultative Group on Improving Financial Management in the LAC Region o   Represented LAC on the Bank's Task Force on Financial Reporting and Auditing. o   Represented the Bank's LAC Region on Senior Advisers' Group   o   Member Task Force on Financial Reporting and Auditing o   Chaired Professional Education Committee of the Bank's Association of Professional Accountants. o   Designated Bank’s lead adviser on anti-corruption in the LAC Region ·         Chair AICPA Delegation to the Interamerican Accounting Association (6 years) ·         Director of USAID-financed America’s Accountability/Anti-Corruption Project (AAA Project) o   Initiated Spanish & English RESPONDANET Anti-Corruption Websites (www.respondanet.com) o   Initiated and Organized RESPONDACON Hemispheric Anti-Corruption Teleconferences and two International Anti-Corruption Summits ·         Member Executive Committee & Chair Public Sector Committee Interamerican Accounting Association o    Most Meritorius Accountant of the Americas Award (Contador Benemerito de las Americas), 2003 from the Interamerican Accounting Association for “his indisputable professional merits, his ethical values and the interest, enthusiasm and imponderable labor, placed at the service of the Accountancy Profession.” (highest Hemispheric accountancy recognition) ·         Decorated by the Office of the Comptroller General of Venezuela - 1998 with Order of Merit “Gumerisindo Torres”  “for  valuable contributions to government auditing.” ·         Decorated by the Office of the Comptroller General of Peru – 1999 with Order of Merit “Gran Auditor” ·         Director of USAID-financed Project ATLATL/Mexico Anti-Corruption Project, Mexico City ·         Director of USAID-financed Project Si Se Puede!/Ecuador Anti-Corruption Project, Quito, EcRetired 3 1/2 years, , Quito, Ecuador - Speakinguador. Semi-, Writing, Consulting Returned to work at age 75 as Chief of Party USAID-financed Philippines Integrity Project,  Manila, Republic of the Philippines Reretired to Quinta Quivilla in Cumbaya, Ecuador still occasionally speaking, writing and consulting as well as webmastering various websites including this one. Jim Wes News Accounting Finance news Powered by Congoo