/*
THEME NAME: MICFO
THEME URI: http://www.michigancfo.com
DESCRIPTION: Custom theme for Michigan CFO. No, you may not use it
VERSION: 3.10
AUTHOR: sullivan leh designs
AUTHOR URI:

*/
div.skip-link {
position:absolute;
right:1em;
top:1em;
}
<!--
/*reset, thanks eric meyer */
html, body, div, span, p, h1, h2, h3, h4, h5, h6, object, iframe, blockquote, pre, a, img, ol, ul, dl, li, dt, dd, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td, acronym, strong, em {margin:0; padding:0; border:0; font-size:100%; vertical-align:baseline;}
table{border-collapse:collapse; border-spacing:0;}
hr.clear{clear:both; display:none;}

/*layout */
html {margin:0;padding:0;}
body {margin: 0;padding: 0;color: #000;text-align:center;font: 77% Verdana, Arial, Helvetica, sans-serif;/* font sizing in ems*/background: #a0a777 url(images/ledgerback-large.jpg) no-repeat center top;}
#wrapper {width:880px;border:1px solid #999;background-color:#fff;position:relative;text-align:left;margin:0 auto;}
#column1 {width:280px;float:left;display:inline;position:relative;/* for home page logo absolute*/}
#column2 {width:600px;float:right;}
#footer {clear:both;width:520px;margin-left:280px;padding-top:30px;}
	
/* LAYOUT ITEMS */
#logo, #phone {height:78px;}
	#logo {width:280px;}
#homelogo, #homephone {height:90px;}
#photo {width:280px;height:109px;overflow:hidden;}
.page-template-hometemplate-php #photo {width:280px;height:176px;overflow:hidden;}
#message {height:109px;background-color:#8a1f03;background-image: url(images/msgback.jpg);background-repeat: repeat-x;background-position: left top;}
.page-template-hometemplate-php #message {height:176px;background-color:#8a1f03;background-image: url(images/homemsgback.jpg);background-repeat: repeat-x;background-position: left top;}
#quicklinks, #maincontent {margin-top:20px;}
	
 /* NAVIGATION*/	
#mainnav {background-color:#A0A777;height:40px;background-image: url(images/mainnavbkg.jpg);
	}
#mainnav ul {padding:0;margin:0;}	
ul#navlist, #navlist li {margin:0;padding:0;display: inline;list-style-type: none;font-size:14px;}
#navlist li {float:left;width:133px;}
#navlist li.whynav{width:200px;}
#navlist li a {text-decoration:none;display:block;padding:8px 0 8px 12px;}
body.bodyabout #navlist li.aboutnav a, body.bodyresources #navlist li.resourcesnav a, body.bodywhat #navlist li.whatnav a, body.bodywhy #navlist li.whynav a{background: #a0a777 url(images/mainnav-current.jpg) no-repeat left top;overflow:hidden;color:#fff;
}
ul#navlist li{position:relative;}
ul#navlist ul{display:none;}
ul#navlist li:hover > ul{display:block; position:absolute; top:40px; left:0;}
ul#navlist ul li{background-color:#4c5613; font-size:.9em; line-height:1em;}
ul#navlist ul li a{color:#ccc;}
ul#navlist ul li a:hover{font-weight:normal; color:#fff;}
	
 /* TEXT TREATMENT */
a {text-decoration: none;color: #8a1f03;}
a:hover {font-weight:bold;text-decoration:none;}
p, h1, h2, h3, h4, li, table {margin:0 24px 0 12px;}
p {font-size:1em;color:#000;line-height:1.6em;margin-bottom:1em;}
li {line-height:1.6em;padding-bottom:.7em;}
#maincontent ul, #maincontent ol {margin-left:2em;}#maincontent li{padding-left:.5em;}
li.tablelist {line-height:1.2em;padding-bottom:.4em;}
#maincontent .coloredtable table, #maincontent .coloredtable table td {border-color: #ccc;border-style: solid;}
#maincontent .coloredtable table {border-width: 0 0 1px 1px; border-spacing: 0;border-collapse: collapse; margin-bottom:12px;}
#maincontent .coloredtable table td {margin: 0;padding: 6px;border-width: 1px 1px 0 0;background-color: #FFC;}

h1 { /* title*/
	font-size: 2em;color:#3f4b00; /* green*/margin-bottom:.4em;}
h2 { /* summary*/
	font-size: 1.5em;color:#002b5c; /* blue*/margin-bottom:.6em;border-top:1px solid #ccc;padding-top:.2em;}
    .page-template-hometemplate-php h2{border:0;}
h3 { /* subtitle*/
	font-size: 1.4em;color:#3f4b00; /* green*/margin-bottom:.3em;}
.highlight { /* in message box*/color: #fff;text-align:right;margin:1.8em 1em 0 0; /* put text toward bottom*/line-height:1.5em;font-size:16px;z-index:1;}
.biggerhighlight {font-size:28px;line-height:28px;}
.phone {font-size:18px;color:#757b5a;text-align:right;padding-top:6px;line-height:28px;}
.email {font-size:14px;color:#757b5a;border:1px solid #a0a777; background-color:#e4e7d8; padding:1px 16px;}
phone.email a, phone.email a:hover {text-decoration:none;font-weight:normal;}
.caption {font-style:italic;font-size:.9em;color:#002b5c;}
.clear {clear:both;padding-top:1.5em;}
.readmore {padding-left:1em;font-size:.85em;color:#002b5c;}
#footer p {font-size:.85em;line-height:1;}
#footer a, #footer a:hover {font-weight:normal;}
	
 /* QUICK LINKS ON LEFT */
#quicklinks p, #quicklinks h4 {margin-left:40px; }
#quicklinks p {font-size:1em;line-height:1.7em;border-bottom:1px solid #002b5c;padding-bottom:4px;}
#quicklinks a{font-weight:normal;color:#002b5c;text-decoration:none;}
#quicklinks a:hover {font-weight:bold;}
#quicklinks ul{margin:0;padding:0 0 0 40px;}
  #quicklinks li {list-style-type:none;padding:5px 0; margin:0;border-bottom:1px solid #A0A777;}
  #quicklinks h4 {color:#3f4b00;font-size:1.1em;text-transform:uppercase;margin-bottom:.5em;border-bottom:none;font-weight:normal;padding-top: .5em;}
  div#quicklinks{margin-bottom:12px;margin-right:12px;}
    #quicklinks li ul{padding-left:20px;}#quicklinks li ul li{border:0;padding:5px;}
 /* IMAGE TREATMENT */
img, img a {margin:0;padding:0;border:0; text-decoration:none;}
#column2 img {float:left;margin:.5em 1em 0 0;}

#absolutelogo {	position:absolute;top:0;left:0;	}
p.iconlink{line-height:2.5em;}

p.formnote{margin:0; padding:0; font-size:.8em;line-height:1;}
p.formreq{margin:0; padding:0; color:#933;line-height:1;}

#checkbox, #checkbox li{margin:0;padding:0;list-style-type:none;}
div.seperate{clear:left;}
div.promo{margin:0 12px 0 40px;padding:5px 0;/*border-top:1px solid #A0A777;*/}
div.promo p{margin:0;padding:0;}
.promo a {font-weight:normal;color:#002b5c;text-decoration:none;}
.promo a:hover {font-weight:bold;}
 .promo li {list-style-type:none;padding:5px 0; margin:0;border-bottom:1px solid #A0A777;}

#maincontent img{padding:0 10px 10px 0;}

/*buttons */

button {border: 0 none;cursor: pointer;font-weight: bold;padding: 0 15px 0 0;text-align: center;height: 30px;line-height: 30px;width: auto;}
button.rounded {background: transparent url(images/btn_right.png ) no-repeat scroll right top;clear: left;font-size: 1em;}
button span {display: block;padding: 0 0 0 15px;position: relative;white-space: nowrap;height: 30px;line-height: 30px;}
button.rounded span {background: transparent url(images/btn_left.png ) no-repeat scroll left top;color: #FFFFFF;}
button.rounded:hover {background-position: 100% -30px;}
button.rounded:hover span {background-position: 0% -30px;}
button::-moz-focus-inner {border: none;}

#maincontent img.pdfimg, #column2 img.pdfimg, .pdfimg {margin:0;padding:0;float:none;}
h2 a {color:#002B5C;}
.cat-item {display:none;}
 .cat-item-3 {display:block!important;}
ul.children .cat-item{display:block!important;}

ul#suckerfishnav li ul li a{line-height:1.3;font-size:1.1em;} ul#suckerfishnav li ul li a:hover{font-weight:normal;}ul#suckerfishnav li ul {padding-top:5px;}

a[href$=".PDF"], a[href$=".pdf"] {padding: 2px 2px 2px 20px;background: url("images/pdf.gif") left center no-repeat;}
a[href$=".MP3"], a[href$=".mp3"] {padding: 2px 2px 2px 38px;background: url("images/listen-32.gif") left center no-repeat;}
a[href$=".WMA"], a[href$=".wma"] {padding: 2px 2px 2px 38px;background: url("images/listen-32.gif") left center no-repeat;}
h2{clear:left;}

#maincontent #homeform {border: 1px solid rgb(204, 204, 204); width: 540px;margin-left: 40px;}
 #maincontent #homeform td{font-size:1em;padding:0;}
#maincontent #homeform form ul, #maincontent #homeform form li {margin:0;padding:0;}
input {border:none;}
table.signupframe{width:400px;}
table.signupframe {border: 1px solid #ffffff;background: #ffffff;color: #666;font-family: Arial, Helvetica, sans-serif;}
table.signupframe input, div.formnotables input {padding:4px;margin:4px;font-size:14px;font-weight:bold;}
table.signupframe td {padding-right:12px;}
table.signupframe td p{font-size:12px;padding:8px;} 
table.signupframe #checkbox input{background-color:#ffffff;}
#checkbox, #checkbox li{margin:0;padding:0;list-style-type:none;}
div .mainhalf form{float:left; width:280px;padding-right:12px;}
div .mainhalf form td{padding:5px;}

 /* STAFF PHOTOS AND CAPTIONS */
div.wp-caption{float:right;margin:0 0 8px 12px;}div.wp-caption p.wp-caption-text{font-style:italic;font-size:.9em;color:#666;}div.wp-caption img{display:block;}

ul#navigation{display:inline; list-style-type:none;padding:0;margin:0;} ul#navigation li{float:left; padding:10px;}

.menu ul, .menu li{list-style-type:none;display:inline;} .menu li, .menu li ul li{float:left;} 
.contactform input, .contactform textarea{}

 /* ANNOUNCEMENT SCROLLER */
div#v_container td,div#v_container th {border:none !important;}#v_container table{margin:0px;padding:0;} #v_container span{margin:0;padding:0;}

/* FAQ STUFF */
div#maincontent h6 span small{display:none;}

/*HOMEPAGE FORM */
.formnotables{width:500px;background:#FFF none repeat scroll 0 0;color:#666;font-family:Arial,Helvetica,sans-serif;padding:14px;}
.formleft{float:left;width:182px;}
.formright{float:right;width:175px;}
#checkbox ul, #checkbox li{list-style-type:none;}
.formnotables input{margin:4px 0;} .formnotables ul{margin:6px 0 12px;}.formnotables li{padding-bottom:.2em;}
div.formnotables span.nobackground input{background-color:#fff;border:none;margin-top:18px;}
input, textarea{border:1px solid #ccc;background-color:#f1f3e7;}