| Date |
Report No. |
Title |
| Date Aug. 24, 1979 |
Report No. 094344 |
Title
s ' -p_. 11II11111111IIIIII11I 1I lI1 l 1 l
094344 REMARKS OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED S T A T E S A T THE AMERICAN ACCOUNTING A S S O C I A T I O N CONFERENCE AUGUST 24, 1979 AUDITING A S WE ENTER THE 21ST CENTURY-WHAT NEW CHALLENGES W I L L HAVE TO BE MET tl I am pleased to be here today at this gathering of the
American Accounting Association. Yours is a truly prestigio... |
| Date June 27, 1979 |
Report No. B-135003 |
Title
'S LA COMPTROLLER GENERAL OFTHE UNITED STATES WASHINGTON. D.C. 20548 B-135003 FPC-96-1-6 JUN 27 19 The Honorable Abraham Ribicoff Chairman, Committee on Governmental Affairs United States Senate Dear Mr. Chairman: Your letter of March 7, 1979, requested4ur views on4. 99, ~ ~.±L±~ ~, U~itcv~ ~ "oiz, to eliminate an inequity in computing annuities of Federal law enforcement officers or firefighter... |
| Date June 8, 1979 |
Report No. HRD-79-41 |
Title
|
| Date May 3, 1979 |
Report No. HRD-79-44 |
Title
BY THECOMPTROLLERGENERAL Report To The Congress whi
OF THEUNITEDSTATES w Examination Of Financial Statements Of The Pension Benefit Guaranty Corporation For The Fiscal Year Ended September 30,1977
Because of various procedural and accounting problems, and material uncertainties in the collection of receivables, GAO disclaims an opinion on whether the financial statements fairly present the financi... |
| Date April 16, 1979 |
Report No. HRD-79-56 |
Title
Report To The Congres
OF IHE UNITED STATES Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants
This report discusses effects of the Employee Retirement income Security Act on about 471,000 pension plans of all types with fewer than 100 participants as of mid-1977. GAO estimates that about 18 percent of the plans terminated and 82 percent continu... |
| Date April 11, 1979 |
Report No. FPCD-79-49 |
Title
COMPTRCLlOR QENERAL
WASHINGTON. OF
D.G. THE UNITED STATES ZOS46 B-179810 The Honorable Edmund S. Muskie Chairman, Committee on Budget &J%@ United States Senate sE1"\ Dear Mr. Chairman: APRIL 11, 1979 certain legislative Last year? the Congress r the significant and actions to express its co ederal retirement sys- # growing financial liabili &',0@38 e adopted-..-- a.."*I I-resol&ion terns. On June ... |
| Date March 28, 1979 |
Report No. HRD-79-55 |
Title
REPORTB’,’ THE Comptroller General
OF THE UNITEDSTATES & Internal Revenue Service Efforts And Plans To Enforce The Employee Retirement Income Security Act
The Internal Revenue Service enforces the Employee Retirement Income Security Act, which regulates the private pension system for providing mrllions of Americans with retirement income. The Internal Revenue Service has reviewed provisions of... |
| Date Dec. 29, 1978 |
Report No. FPCD-78-49 |
Title
Need For Overall Policy And Coordinated Management Of Federal Retirement Systems Volume I
Federal retirement systems have developed on an independent, piecemeal basis, resulting in a patchwork of systems providing different benefits to various groups of employees. The Government has neither an overall retirement policy nor an established standard or method to assess the adequacy of retirement bene... |
| Date Dec. 28, 1978 |
Report No. B-114817 |
Title
‘+?HS
The Honorable Fred B. Rooney u Chairman, Subcommittee on Transportation and Commerce Committee on Interstate and Foreign Commerce House of Representatives Dear Mr. Chairman: RELEAS As requested by your office on April 10, 1978, enclosed are our comments on 10 bills--H.R. 1141, 2720, 3581, 4291, 4302, 4553, 4584, 6929, 7390, and 9604--introduced during rement Act of ' the 95th Congress to a... |
| Date Dec. 27, 1978 |
Report No. B-157469(DLG) |
Title
-~~~ . ---- i;>-~O~_UTI)A~, UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548
IN REPLY .OFFICEOFGENERALCOUNSEL December 27, 1978 REFERTO: B-157469 (DLG) ~~~~ A 7~~~~~~~~~~~e
-- 7a-i~c 7,--rt William E. Foley, Director
Administrative Office of the United States Courts Dear Mr. Foley: This Office has received your letter dated February 17, 1978, concerning the applicability of certain a... |
| Date Oct. 19, 1978 |
Report No. PAD-78-75 |
Title
DOC:UBNT RBBSUB
t7355 - [C29780653 Are Pension Beneficiaries Barmed by Large Bank Trust Department Sales of Large Common Stock Positions? The Evidence. PAD-78-75; B-192918. October 19, 1978. 3 pp. 3 appendices (37 pp.). Report to Sen. Lloyd entsen, Chairsan, Senate Committee on Finance: Private Pension Plans and Employee Fringe Benefits Subconmittee; by EBler B. Staats, Comptroller General. Contac... |
| Date Sept. 28, 1978 |
Report No. HRD-78-154 |
Title
DOCU BEN
07441 - RBSUCE rC272783. ] Laws Protecting Union flembers and Their Pension Benefits Should Be Bettsr Enforced. HRD-18-154; and Welfare B-164292. September 28, 1978. Released October 93, 1978. 34 pp. + 2 appendices (2 pp.). Report to Sen. Sam Nunn, lice Chairma#A Senats Committee on Governmental Affairs: Pernanent Subcoumitte, on Investigations; by E.lm., B. Staats, Comptroller General. I... |
| Date Sept. 28, 1978 |
Report No. 107403 |
Title
DOCUMENT RESUME
074013 C2767'6591 Pension Benefit Guaranty Corporation's Finanicial Statements and Multiemplover Insurance Program Study. September 28, 1978. 27 PP. Testimony before the House Committee on Ways and Means: Oversight Subcommittee; by Gregory . Ahart, Director, Human Resources Div. Contact: Human Resources Div. Organization Concerned: Pension Benefit Guaranty Carp. Congressional Relev... |
| Date Aug. 21, 1978 |
Report No. 094701 |
Title
UNITED STATES GENERAL ACCOUNTING D. C. 20548 OFFICE WASHINGTON, For Release on Delivery Expected at 8:30 A.M. August 21, 1978 STATEMENT ELMER COMPTROLLER GENERAL BEFORE SUBCOMMITTEE ON ENERGY, AND FEDERAL OF THE COMMITTEE OF B. STAATS OF THE THE NUCLEAR SERVICES >” AFFAIRS PROLIFERATION ,’ J k UNITED STATES ON GOVERNMENTAL UNITED STATES ON S. 3411, S. 3412, 95th Congress 95th Congress SENATE M... |
| Date Aug. 21, 1978 |
Report No. 106830 |
Title
DO.UMZENT LE SUNE 06830 82347398] rProposed Legislation Affecting Adjustments in the Annuity of a Retired Comptrcller Generall. August 21, 1S78. 8 pp. Testimony before the Senate Committee on Governmental Affairs: Enerqy, Nuclear Proliferation and Federal Services Subcommittee; by Elmer B. Staats, Comptroller General. Contact: Office of the Comptroller General. Congressional Relevance: Senate Ccom... |
| Date July 24, 1978 |
Report No. 106518 |
Title
DCCUNENT RESUME
06518 - [ B2127119 1 rH.R. 9701, a Bill To Require That Federal Pension Plans File Annual Financial and Actuarial ReForts]. July 24, 1978. o pp. testimony before the House Committee cn Government Cperations: Leqislation and National Security Sutoomuittee; Ly C. I. Gould, Deputy Director, Federal Personnel and Ccmpensation Dio. Contact: Federal Personnel and ComFensation Div. Congre... |
| Date May 17, 1978 |
Report No. 106026 |
Title
DOCUIENT BESUbE
06026 B1386426] [Legislation To Amend the Comptroller General's Retirament Systemj. ay 17, 1978. 4 pp. + enclosure (7 pp.). Testimcny before the Hocuse Committee on Government Operations: Legislation and National Security ubcosaittee; by Elmer . Staats, Comptroller General. Contact: Office of the Comptroller General. congressional Relevance: House Committee on Governmert Operations... |
| Date April 27, 1978 |
Report No. HRD-78-90 |
Title
DOCUMENT RESUBE 05894 - (812261701 Effect of the Employee Retirement Incose Security Act on the Termination of Single Employer Defined Benefit Pension Plans. 35 HRD-78-90; B-164292. April 21, 1978. 31 ppF + 4 appendices pp.). Report to the Congress; by Blmer E. Strats, Comptrcller General. Issue Area: Income Security Prog:raas: rograms to Protect Workers* Income (1306). Contact: Human Resources Di... |
| Date April 18, 1978 |
Report No. PSAD-78-85 |
Title
DOCUflENT RBEJ3UR
05792 - (B1106071]
Government-Owned, opportunities for Improving Army Oversight of pension Plans at PSAD-78-85; B-146991. April 18, PP.).
Contractor-Operated 1978. 5 pp. amsunitica Pliact, + 2 appen,cm. (21 Report to Secretary, repartment of the Army; by Richard V. Gutmann, Director, Procurement and Systems Acquisition Div. Issue A.rea: Federal Procurement of Goods and Services:R... |
| Date April 17, 1978 |
Report No. PAD-78-24 |
Title
DOCUINT BEJB! -... 05896 - [1106069 Xaconasistenois in Retirement &Agot lusue PAD-78-24, April 17, 1978. Q5 pp. Staff study by Harry S. and IXplica*tioan, . Div. avens, Director, frogram AnIlysIa valsitioo Syste -- (2600); Personael Hanaqemmlt and Compensation (300). . Contact: Program Analysis Div. Bodget Function: Income Security: General Vltiremelt 'i'd Dioability insurance (601). oranizaaton C... |
| Date Feb. 27, 1978 |
Report No. 105324 |
Title
UNITED STATES GENERAL ACCOUNTING GPPICE KASE?INGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m. Monday, February 27, 1978 STATEWENT OF GREGORY J. AEART, DIRECTOR, HUMAN RESOURCES DIVISION UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE SUBCONBXTTEE ON RETIREEENT INCOME AND EMPLOYMENT OF THE SELECT COMMITTEE CN AGING HCUSE OF REPRESENTATIVES -. -. ._. _ -- . . . - Hr. Chairman We a... |
| Date Feb. 23, 1978 |
Report No. PAD-78-47 |
Title
B-114802 The Honorable Richard Rouse of Representatives Dear Hr. Kelly: Kelly In your letter of April 27, 1977, you asked the General Accounting Office to prepare a statement of the total contingent liability of the Dnited States. In the request you asked that we include unfunded pensions, Social Security obligations and loan guarantees.
We were . of able to assemble a comprehensive set of estimat... |
| Date Jan. 18, 1978 |
Report No. HRD-78-26 |
Title
DOCUMENT RESUMs
04849 - (B01950831 (Restricted) Veterans Administration' Benefits Programs in the Philippines Need Reassesslent. HRD-7-26; B-133044. January 18, 1978. 34 pp. + appendix (1 pp.). Report to Sen. William oxmire, Chairman, Senate Coajittee on Appropriations: .HUD-InieendentAgencies Subcommittee; by Elmer eral. B. Staats, Comptroller Issue Area: Income Security Programs: Programs to Pro... |
| Date Jan. 12, 1978 |
Report No. FPCD-77-71 |
Title
Mosr Distrct of Columbia employees parti cipate II-I Federal civil service pay and fringe benefit systems which ale designed for Federal emp!oyees and admin;stered outside the Distr~ct’s control. Wtth the passage of the Home Rule Act, GAO believes ail District of Columbia employees should be cover-:d by Olstrrct cornpensatron s;lstems that are ;ailored IO local government and em$oyee needs and f... |
| Date Dec. 29, 1977 |
Report No. HRD-78-27 |
Title
DOCUMENT RESUME
04621 - [B3634866] (1UWV0**PL- (Review of Records management Practices for Reports Required To Be Filed under the Employee Retirement Income Secu~ity Act of 1974]. HRD-78-27; B-164292. December 29, 1977. 8 pp. Report to Sen. Sam Nunn; Sen. Charles H. Percy; by Elmer B. Statts, Comptroller General. Issue Area: Federal Records Management (1400). Contact: Human Resources Div. Budget F... |
| Date Nov. 17, 1977 |
Report No. FPCD-78-2 |
Title
DOCUMENT RE'SUAE 04067 - [B3264524J
ore Cost-of-Livinq Adjustments for New Federal BRetirees: Processes Are Needed. FCD-78-2; Rational and Less Costly * appendix (1 pp.). B-130150. November 17, 1977. 5 p. Report to the Congress; by Elmer E. Staats, Comptrcller General. anagement and CompeLsation 4300); Federal Issue Ara: Personnel Personnel anagement and Compensation: Retirement Policies and Pract... |
| Date Nov. 15, 1977 |
Report No. HRD-77-110 |
Title
DCCUM NT RESUMEI 0437 B319443 6 ] d.), , /C 2 Privacy Issues and Supplemental Security IcomE Benefits. HBD-77-110; B-Ir4031(4). November 15, 1977. 12 pp. + 3 appendices (4 pp.). Report to Rep. John E. Moss; by Elmer B. Staats, Ccmptrcller Gen iral. issue Area: InCome Security Progr4ms: Program Eftectiveness (1302) Federal Records anagement 1400). Contact: Human Resources Div. Income Scurity: Publi... |
| Date Sept. 27, 1977 |
Report No. 103782 |
Title
DCCUMLNT FESUME 03782 - [A2733975] rSpecial Farly Retirement Policy fcr Federal Law Enforcemant Officers and Firefighters]. Septemeri 27, 1977. 20 pp. Testimony before the House Committee on Post Office and Civil Service: Compensation and Employee Benefits Sutcommittee; by H. L. Krieger, Director, Federal Personnel and Compensation Div. Issue Area: Personnel Manaa?.:ont anld Compensation: Compensa... |
| Date Sept. 1, 1977 |
Report No. FPCD-77-74 |
Title
|
| Date Aug. 3, 1977 |
Report No. FPCD-77-48 |
Title
DOCUMENT RESUMF
03168 - [A21732861 Federal Retirement Systems: Unrecognized Costs, Inadequate Funding, Inconsistent Benefits, FPCD-77-48; B-179810. August 3, 1977. 33 pp. 16 appendices (41 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Personnel Management and Compensation (300); Personnel Management and Compensation: Compensation (305). Contact: Federal Personn... |
| Date May 19, 1977 |
Report No. PSAD-77-100 |
Title
DOCUMENT RESUME
02331 - [A1452459] Contractor Pension Plan Costs: More Control Could Save Department of Defense Millions. PSAD-77-100; B-146991. May 19, 1977. 83 pp. Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Federal Procurement of Goods and Services: Reasonableness of Prices Under Negotiated Contracts and Subcontracts (1904). Contact: Procurement and Systems Acqu... |
| Date April 4, 1977 |
Report No. PAD-77-1 |
Title
DOCUFT
00302 - [A10520141 PESURN The Long-Term Fiscal Outlook for New ork City. EID-77-1; B-185522. April 4, 1977. 104 pp. appendices (56 pp.). Report to the Congress; by Bluer D. Staats, Comptroller General. Issue Area: Intergovernmental Relations and Revenue Sharing: Long-range Improvements in ssistance (403); Intergovernmental elations and Revenue Sharing: Different Assistance Approaches (404).... |
| Date Jan. 3, 1977 |
Report No. GGD-77-18 |
Title
DOCUMENT RESUME
00307 - [A0590880] (Restricted) (Analysis of Members' New Allcwance System]. B-145u92; GGD-77-18. January 3, 1977. 9 pp. + enclosure (2 pp.). Report to Rep. David B. Obey, Chairman, Mouse of Representatives: Commission on Administrative Review; by Elmer B. Staats, Comptroller General. Contact: Office of the Comptroller General. Budget Function: General Government: Legislative Funct... |
| Date Dec. 29, 1976 |
Report No. HRD-77-30 |
Title
DOCUMENT RUME 01749 A05908451 - /
4j 6aa The Investment Decisionmaking Process i Two Colcrado Public Employee Retirement Plans. HRD-77-30; B-164292. December 29, 1976. 44 pp. Report to Sen. Harrison A. Hilliams, Jr., Chai.man, Senate Committee on Labor and Public Welfare; Sen. Jacob K. Javits; by Elmer B. Staats, Comptroller General. Issue Area: Income Security Programs: Program Monitoring and Adm... |
| Date Dec. 29, 1976 |
Report No. HRD-77-31 |
Title
DOCUMENT RESUME 00306 A0590855] (Restricted) Michigan Public The Investment Decisionmaking Process in Two ecember 29, Employee Retirement Plans. HD-77-31; B-164292. 1976. 43 pp. Senate Report to Sen. Harrison A. Williams, Jr., Chairman, and Public Welfare; Sen. Jacot K. Javits, Committee on Labor Ranking Minority Member; by Elmer B. Staats, Comptroller General. Issue Area: Income Security Programs... |
| Date Dec. 29, 1976 |
Report No. HRD-77-28 |
Title
DOCUMENT 01748 - [A0590854 ( _ R E The Investment Decisionmaking Process in Twc Tennessee Public Employee Retirement Plans. HRD-77-28; B-164292. December 29, 1976. 51 pp. Report to Sen. Harrison A. Williams, Jr., Chairman, Senate Committee on Labor and Public Welfare; Sen. Jacobs K. Javits; by Elmer B. Staats, Comptroller General. Issue Area: Income Security Programs: Program Monitoring and Admini... |
| Date Dec. 29, 1976 |
Report No. HRD-77-32 |
Title
|
| Date Dec. 6, 1976 |
Report No. HRD-76-176 |
Title
DOCUMENT RSUBE~ ,/
01740 A0590614) Efforts Made to Locate and Enroll Potential Recipients of the Supplemental Security Income Program for the Aged, Blind, and Disabled. -164031(4); HRD-76-176. December 6, 1976. Released December 8, 1976. 14 pp. appendices (4 pp.). Report to Rep. Donald M. Fraser; by Elmer B. Staats, Ccmptroller General. Issue Area: Income Security Programs (1300). Contact: Human e... |
| Date Nov. 30, 1976 |
Report No. HRD-77-21 |
Title
0 ri SENATE CUMMlTTEE LAB-OR AND PUBLIC UN WELFARE BY THE COMPTROLLER GENERAL OF THE VNITED STATES The Investment . Dedisionpa ki ng Process ’ In Two Georgia -Public Employee.~.Reaire.rne?tPlans
Thi)reportisthesecondinase&sof~kn F studies requested tiy the commit. - ‘ -~ It conteim case studies on the Employees’ -- Retimnent System of Georgia and the ;_ .:.. Atlanta General Employees’ Pens... |
| Date Nov. 19, 1976 |
Report No. FPCD-76-61 |
Title
0-l REPORT TO THE CONGRESS
* BY THE COMPTROLLER GENERAL s ' OF THE UNITED STATES Civil Service Disability -Retirement: Needed Improvements
Civil Service Commission
Many civil service employees are retired on disability. Many of them would be able to do other Government work, but the retirement provisions do not encourage this. The law needs to be changed to provide greater incentives for job reass... |
| Date Nov. 11, 1976 |
Report No. HRD-77-12 |
Title
REPORT TO THE SENATE CO-MIMITTEE ON LABOR AND PUBLIC WELFARE BY THE COMPTROLLER GENERAL OF THE UNITED STATES The Investment Decisionmaking Process In Two New Jersey Public Employee Retirement Pla;s
This report is the first in a series of seven projected studies requested by the committee. It contains case studies on the Public Employees' Retirement System of New Jersey and the Board of Education E... |
| Date Oct. 21, 1976 |
Report No. HRD-77-7 |
Title
The Honorable Alan Steelman Eouse of Representatives Dear Mr. Sieelman: In-response to your July 16, 1975, request, we reviewed the Department of Labor's practices and procedures for responding to public inguiries on pension plan requirements imposed by the Employee Retirement Income Security Act of 1974 (29 D.S.C. 1001). We also compared the actual and approved staffing levels for the Department'... |
| Date Jan. 1, 1976 |
Report No. 090967 |
Title
SPIRIT OF ’76
The cover of The GAO Review for the Nation’s Bicentennial year has been designed around the well-known “Spirit of ’76” painting b y Archibald M . Willard that so deftly symbolizes our country’s spirit of determination and dedication to move ahead. Willard was a buggy painter and decorator in Wellington, O h i o , who had some limited training i n art. Wanting to paint so... |
| Date Sept. 19, 1975 |
Report No. 089659 |
Title
BOSTON, hPlASShCX-iUS~?“l-S September 02203 19, 1975 Lt. Commander Gary %.lliams, USN Chief, Contra& Administrative Division Defense Contract Admini.s"trakion Services Raytheon Company, Spencer Lab0xatxxy Wayside Avenue Burlington, Massachusetts 01804 Dear Commmder W~U.kms:
The pension General Accounting casts allocated to Office Office recently completed its xeview Government contracts at nine ... |
| Date Sept. 11, 1975 |
Report No. 089117 |
Title
UNITED STATES GENERAL ACGQUMT~~~G OFFICE g
WASHINGTON,
MANPOWER AND DIVISION WELFARE SEP D.C. 20548 111975 Mr. Rufus H. Wilson Chief Benefits Director Department of Veterans Veterans Administration Dear Mr. Wilson: Benefits The General Accounting Office surveyed certain aspects of controls in the Veterans Administration's (VA) computer-based Compensation and Pension (C&P) system over the accuracy,... |
| Date Feb. 7, 1975 |
Report No. 089641 |
Title
UNITED STATES GENERAL ACCCWTING OFFICE
REGIONAL
ROOM 403, U.S. CUSTOMHOUSE. OFFiCE
610 SOUTH CANAL STREET CHICAGO, ILLINOIS 60607 Comnander Defense Contract Administration Region (DC&R), Chicago O'Dare International Airport P.O. Box 66475 Chicago, Illinois 60666 Dear Commander: Services ' ,' 1 We are writing at this time to apprise you of our observatfons and status of matters within your responsi... |
| Date Feb. 5, 1975 |
Report No. 089642 |
Title
1 UmEn
ROOM STATES GE&ALA~COW~WG
REGIONAL
403. U.S. CUSTOMHOUSE. CHICAGO, ILLlNols OFFKE
STREET OFFICE
610 SOUTH CANAL 60607 [ Commander Headquarters, United States Army Armament Command Rock Island, Illinois 61201
Dear h ' I Commander: ? i- The General Accounting Office recently completed a review of pension costs at the Joliet Army Ammunition Plant (JAN?), Joliet, Illinois, a Government-owned in... |
| Date April 26, 1974 |
Report No. B-180745 |
Title
B-180745
: ’ Mr. Montgomery K. Winkler Administrator) 13th Congressional District House of Representatives
\ Dear Mr. Winkler: Your letter of February 21, 1974, referred to us a request by Mr. Harry B. Nestlerode that his social~~~~~e~~~~~~~~~t %be?audited beta.use he has earned in excess of the amount allowed fo&.;p"ayment of:,'retirement benefits ..> during certain months in 1972 and 1973, He ... |
| Date Aug. 21, 1973 |
Report No. B-176519 |
Title
UNITED STATES GENERAL ACCOUNTINGOFFICE
WASHINGTON, D.C. 20548 DlVlSION GENERAL OF FINANCIAL MANAGEMENT AND STUDIES B-176519 The Honorable Ls' 1 The Secretary of Defense ' / Dear Mr. Secretary: GAO has reviewed DOD's policies and practices inthe Philippines for ~~~~~~-~~~~,~~~~~~",~~.,l_o_cal national We examined the allowances DOD paid to FilipiygVemployees who had participated in the U.S. civil s... |
| Date Dec. 20, 1972 |
Report No. B-130150 |
Title
..EPQRTTO THE CONGRESS 111111Ill11 Ml lllll Ill1 Ill IOIlIll1 II11 1111
LM096209 Civil Service Commission COMPTROLLER GENERAL WASHINGTON. OF D.C. THE UNITED 20548 STATES B-130150 . . 0 To the President
/ Speaker This Retirement of the of the Senate and the House of Representative report on unclaimed s benefits in the Civil Service is our Fund. We made 1921 (31 U.S.G. (31 U.S.C. 67). our review pur... |
