| Date |
Report No. |
Title |
| Date Sept. 9, 1992 |
Report No. T-GGD-92-43 |
Title
United States General Accounting Office GAO
For Releaseoil Delivery Expectedat 10:00a.m. Wednesday September 1992 9, Testimony
Before the Subcommittee on Oversight and Investigations Committee on Energy and Commerce House of Representatives INSURER FAILURES Regulators Failed to Respond in Timely and Forceful Manner in Four Large Life Insurer Failures
Statement of Richard L. Fogel Assistant Comptro... |
| Date Sept. 9, 1992 |
Report No. NSIAD-92-247 |
Title
GAO
_.. , _. ..“... ““,1 ._“.I”._.... “...“..”....” .“.” .ll.-“,,l”. ,--.,_ .-II_. ..-.._II ..-...“_-_-.__-_l_---~--.I” I _---- Sq~tcw~lwr I992 UNITED NATIONS U.S. Participation in Peacekeeping O.perations 111 Ill llIlllllll
147498 ------._ --_--~-- --------------. -_. -- ----- -- ~ (;Ao/NSIAI)-!~;2-247 GAO United States General Accounting Office Washington, D.C. 2012... |
| Date Sept. 4, 1992 |
Report No. AFMD-92-61 |
Title
MANAGEMENT Weak Financial Accounting Controls Leave Commodity Command Assets Vulnerable to Misuse -.. - ..--_._.._..^ .._. .._.._ _. -- ._ _.- . . l_l_- ._... ._. .._____ ..-...-.._ .- GAO United Statee General Accounting Office Washington, D.C. 20648 Accounting and Financial Management Division B-248646 September 4, 1992 General Jimmy D. Ross Commander, U.S. Army Materiel Command Dear General Ros... |
| Date Aug. 26, 1992 |
Report No. GGD-92-28R |
Title
is r-l CI I’ GAO UnIted States General Accounting OMce Washington, D.C.2Ops48 General Government Divisign ’ -7 B-250056.1 August 26, 1992 The Honorable John D. Dingell Chairman, Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: request and In response to your March 1, 1991 written subsequent discussions with Consuela Washington of your staff, we reviewed Commodity Fu... |
| Date Aug. 26, 1992 |
Report No. AFMD-92-47 |
Title
__..... ._.^..-..__ .__.-... _.. - ; Aul*‘ust.. 1!)!)2 FINANCIAL MANAGEMENT Internal Control Weaknesses Impede Air Force’s Budgeting for Repairable Items _._. :;AO/APIMH-!)2-47 Accounting and Financial Management Division B-243626 August 26,1992 The Honorable Donald B. Rice The Secretary of the Air Force Dear Mr. Secretary: ‘D-I&I report presents the results of our review of the Air Force’... |
| Date Aug. 25, 1992 |
Report No. AFMD-92-30 |
Title
GA O United States General Accounting Office Washington, D.C. 20548
Accounting and Financial Management Division B-248392 August 25, 1992 The Honorable Carol Hallett The Commissioner of Customs Dear Ms. Hallett This report presents the results of our financial managementreview of the U.S. Customs Service. We conducted this study as part of our review of the effectiveness of Customs' general manage... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-104ML |
Title
United States General Accounting Ofice Washington, D.C. 20548 Accounting and
Management Financial Division B-248717 August 20, 1992 Major General Joe W. Rigby, USA Commander U.S., AMSMI-CG Army Missile Command Redstone Arsenal, AL 35898-5000 Dear General Rigby: ~lllllll~l~ ll
147433 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pu... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-103ML |
Title
tCt
United States General Accounting OfRce Washington, DC. 20548 Accounting and Financial Management Division r*\\ I
I B-248717 August 20, 1992
Major General Donald R. Williamson, USA Commanding General U.S. Army Aviation Systems Command St. Louis, MO 63120-1798 Dear General Williamson: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statement... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-108ML |
Title
l’nited States General Accounting OfRce Waa;hington, D.C. 205~8 Accounting and Financial Management Division B-248717 August 20, 1992 Colonel Richard L. Kanda, USA Commander U.S. Army Engineer District, Detroit P.O. Box 1027 Detroit, MI 48231-1027 Dear Colonel Kanda: H II 147412 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements purs... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-109ML |
Title
’ GAL) United States General Accounting Ofllce r, Wadngton,D.C. 20548 Accounting and Financial Management Division B-248717
August 20, 1992 Worth Colonel John Mills, USA Commander U.S. Army Engineer District, P.O. Box 17300 Fort Worth, TX 76102-0300 Dear Colonel Mills: Fort We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant ... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-113ML |
Title
L’nited States General Accounting OFAce Washington, DC. 20548 Accounting and Financial Management Division B-248717 August 20, 1992 Colonel Herbert F. Harback, Commander U.S. Army Engineer District, P.O. Box 59 Louisville, KY 40201-0059 Dear Colonel Harback: USA Louisville We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant t... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-112ML |
Title
L. ’ 1 ’ I’7 \ f GM Knited States General Accounting OtTice Washington, D.C. 20548 Accounting and Financial Management Division B-248717 August 20, 1992 Colonel Philip R. Harris, USA Commander U.S. Army Engineer Division, New England 424 Trapelo Road Waltham, MA 02254-9194 Dear Colonel Harris: 11111
147414 We recently completed an audit of the Department of the Army's fiscal year 1991 consol... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-110ML |
Title
C’rdted States General Accounting Office Washington, D.C. d054H Accounting and Financial Management Division B-248717
August 20, 1992
147408 Colonel R. M. Danielson, USA Commander U.S. Army Engineer District, New York Jacob K. Javits Federal Building New York, NY 10278-0090 Dear Colonel Danielson: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financ... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-114ML |
Title
’ *, GAL) wuoy
tinited States General Accounting Ofllce Washington, D.C. 20548 Accounting and Financial Management Division ’ . Y B-248717 August 20, 1992 Colonel Harold F. Alvord, USA Commander U.S. Army Engineer District, Pittsburgh William S. Moorhead Federal Building 100 Liberty Avenue Pittsburgh, PA 15222-4186 Dear Colonel Alvord: Ill#Illlll II II
147409 We recently completed an audit of ... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-111ML |
Title
l’nited States General Accounting OWce Washington, D.C. BOMB Accounting and Financial Management Division B-248717 August 20, 1992 Colonel F. Lee Smith, Jr., Commander U.S. Army Engineer District, P.O. Box 61 Tulsa, OK 74121-0061 Dear Colonel Smith: USA Tulsa illlllllllll Ill
147424 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements.... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-98ML |
Title
Lhited States General Accounting OfAce Washington, D.C. 205411 Accounting and Financial iManagement DtvIsion B-248717 August 20, 1992 Major General Kenneth R. Wykle, USA Commander U.S. Army Transportation Center Fort Euatis, VA 23604-5048 Dear General Wykle: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Finan... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-100ML |
Title
’ ’ GAs3 United States General Accounting O!!ke Wa&ington 8 DC. 205111 . Accounting and Financial Management Division B-248717
147417 August 20, 1992 Commander, AFZJ-CG
Dear General Carter: Brigadier General William G. Carter, III National Training Center Fort Irwin, CA 92310 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statement8 pursu... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-101ML |
Title
GAS3 l’nited States General Accounting OfRce Washington, D.C. 20548 Accounting and Financial Management Division B-248717 August 20, 1992 Lieutenant General Wilson A. Shoffner, USA Commander Combined Arms Command and Fort Leavenworth Fort Leavenworth, KS 66027-5012 Dear General Shoffner: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statem... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-99ML |
Title
L’nited States General Accounting OflIce Wa&ington. D.C. 20~48 Accounting and Financial Management Division B-248717 August 20, 1992 Major General David A. Braumlett, Commander, APVR-CG 6th Infantry Division (L) Fort Wainwright, AK 99703 Dear General Braumlett: USA We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Ch... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-102ML |
Title
GAL) Cnited States General Accounting d&e Wuhhqton, D.C. 2054g Accounting and Financial Management DMsion B-248717
August
Major 20, I.992 General Joseph Raffiani, Jr. Commanding General U.S. Army Tank-Automotive Command Warren, MI 48399-5000 Dear General Raffiani: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief... |
| Date Aug. 20, 1992 |
Report No. AFMD-92-105ML |
Title
-I’nited States General Accounting Offlce Washington, D.C. 20518 Accounting Management and Financial Division B-248717 August 20, 1992 Brigadier General Thomas L. Prather, Commanding General, AMSTR-2 U.S. Army Troop Support Command St. Louis, MO 63120-1798 Dear General Prather: Jr., USA lllllllllllll II
147416 We recently completed an audit of the Department of the Army's fiscal year 1991 consol... |
| Date Aug. 19, 1992 |
Report No. AFMD-92-97ML |
Title
L’nited States General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-248717 August 19, 1992 Colonel Kent D. Menser, USA Commander U.S. Army Garrison Fort George G. Meade, MD 20755-5000 Dear Colonel Menser: Illllllllll Ill ll
147405 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant t... |
| Date Aug. 19, 1992 |
Report No. HRD-92-121 |
Title
IJnited . Statm General Accounting .-_. Office Report to the Ckirwoman, Subcommittee on Commerce, Consumer Protection, and Competitiveness, Committee on Energy and Commerce, House of Representatives INTERCOLLEGIATE ATHLETICS, Compensation Varies for Selected Personnel in Athletic Departments - - .-.- RESTRICTED--Not to be released outside the General Accounting Office unless ;v?rgti, ’ approved ... |
| Date Aug. 18, 1992 |
Report No. AFMD-92-107ML |
Title
General Accounting Ofice Washington, D.C. 20541) Accounting and Financial Management Division hh?d states B-248717 August 18, 1992 Colonel John W. Morris, USA Commander U.S. Army Engineer District, Buffalo 1776 Niagara Street Buffalo, NY 14207-3199 Dear Colonel Morris:
147423 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant ... |
| Date Aug. 18, 1992 |
Report No. AFMD-92-69 |
Title
i GAO
j; AllgIINt. 1!)!)2 FINANCIAL AUDIT Panama Canal Commission’ 1991 and s 1990 Financial Statements .._..,,-..._._ ~1~~11 Illllll II
147347 .._ ..I..I_.. ..__ ._-... ..___.. ..__..._. ..-- -_-_-.“_---.-“.l_ ._.. --~__ - United States General Accounting OflIce Wadington, D.C. 20648 Coxnptroller General of the United States B-114339 August 18, 1992 To the President of the Senate and the Sp... |
| Date Aug. 17, 1992 |
Report No. AFMD-92-106ML |
Title
United States General Accounting OfIke Washington, D.C. 20548 Accounting and Financial Management Division B-248717
August 17, 1992 Colonel Stephenson W. Page, USA Commander U.S. Army Engineer District, Vicksburg 2102 North Frontage Road Vicksburg, MS 39180-5191 Dear Colonel Page: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements Act ... |
| Date Aug. 17, 1992 |
Report No. AFMD-92-95ML |
Title
United States General Accounting OfLTlce Wwhington, D.C. 20548 Accounting and Financial Management Division B-248717
August 17, 1992 Colonel Stanley E. Thomas, USA Commander United States Army Garrison Fort Sam Houston, TX 78234 Dear Colonel Thomas: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Financial Offi... |
| Date Aug. 17, 1992 |
Report No. AFMD-92-96ML |
Title
I “’ GAS3 vtvtrw
United States General Accounting OflIce 20548 Washington, D.C. Accounting and Financial Management Division +, In * B-248717
August 17, 1992 Lieutenant General Johnnie H. Corns, Commander, U.S. Army Pacific Fort Shaftet, HI 96858-5100 Dear General Corns: USA We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursua... |
| Date Aug. 14, 1992 |
Report No. AFMD-92-93ML |
Title
Gc) United States General Accounting Offlce Wahington, DC. 20541) Accounting and Financial Management Division B-248717 August
14, 1992 Brigadier General Clara Adams-Ender, Commander Fort Belvoir Fort Belvoir, VA 22060-0001 Dear General Adams-Ender: USA We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Financial ... |
| Date Aug. 14, 1992 |
Report No. AFMD-92-94ML |
Title
General Accounting Off’lce Washington, D.C. 20548 Accounting and Financial Management Division United states B-248717
August i4, 1992 Major General Jerry A. White, Commanding General, ATZB-CG Fort Benning, GA 31905-5000 Dear General
We recently USA White: completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Financial Officers... |
| Date Aug. 14, 1992 |
Report No. AFMD-92-90ML |
Title
” GM United State6, General Accounting OffIce Washington, DC. 20648 Accounting and Financial Management Division B-240108 August 14, 1992 Mr. William H. Roelle Chief Financial Officer Resolution Trust Corporation Dear Mr. Roelle: We have issued our opinion on the financial statements of the Resolution Trust Corporation (RTC) for the year ended December 31, 1991, and have reported on RTC's intern... |
| Date Aug. 12, 1992 |
Report No. HRD-92-96 |
Title
llnitt~tl St~ates Gcrwal A~~oonthg Offiw __ -_ ---_ iGAO Report to the Honorable Frank I-I. Murkowski 1J.S. Senate
_._.- _ . _-- ..-.. -.. . ..--.. --- -. ‘ 1’ , j’ ’ -“ VI- i%EALTH CARE Offsetting Long-Term Care Costs by Adopting State Copayment Practices , “II I’ 1: 1’ 1 ~/’ ~;AlMlltl)-!)2-96 (4 I .._. .. ..-.. .._. --.. ..I ....._-_I._..- _..._ __. ..._... .._- -...-_- .^. I..... |
| Date Aug. 12, 1992 |
Report No. T-AFMD-92-16 |
Title
United StatesGeneralAccounting Of’ fke \W32(
., GAO
For Rclcascon Dclivcry Expcctcd at 9:30 am, EDT Wcdncsdny August 12, 1992 Testimony
Before the Select Committee on Indian Affairs United StatesSenate I FINANCIAL MANAGEMENT 147321 Status of BIA’ Efforts to s Resolve Long-Standing Trust Fund Management Problems
Statement of Jeffrey C. Steinhoff Director, Civil Audits Accounting and Financial M... |
| Date Aug. 7, 1992 |
Report No. AFMD-92-83 |
Title
. FIN&XAL AUDI[T Examination oft Army’ Financial s Statements for Fiscal Year 1991 147238 , GAO United Statee General Accounting OfTice Washington, D.C. 20648 Comptroller General of the United States B-249197 August 7, 1992 To the President of the Senate and the §peaker of the House of Representatives Pursuant to the Chief Financial Officers Act of 1990(Public Law 101~676), the Army is required... |
| Date Aug. 7, 1992 |
Report No. T-AFMD-92-14 |
Title
United Stgt,es General Accounting Office GAO
For Rclcasc on Dclivcry Expcctd at 9:30 a.m., EDT Friday August 7, 1992 Testimony
Before the Committee on Governmental Affairs United States Senate FINANCIAL AUDIT Immediate Actions Needed to Improve Army Financial Operations and Controls
Statement of Charles A. Bowsher Comptroller General of the United States 147327 GAO/T-AFMD-92-14 Mr. Chairman and Me... |
| Date Aug. 6, 1992 |
Report No. AFMD-92-63 |
Title
7 I. F IJnit cd Stutcts (;cneral Accounting Office Report to the Chairman Committee on Government 0peratioi-E House of Representatives *,I 1 1’. ~ , 1 ,$ ‘f ,! ol$!IB’SHIGH RISK PROGRAM . Benefits Found But Greater Oversight Needed wRESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. : GAWAFMD-92-W _"..._... |
| Date Aug. 6, 1992 |
Report No. AFMD-92-59 |
Title
3) 0 GAO United States General Accountiug OfYice Washington, D.C. 20648 Comptroller General of’the United States B-236316 August 6, 1992 To the Speaker of the House of Representatives and the Librarian of Congress This report presents our opinion on the financial statements of the Civic Achievement Award Program in Honor of the Office of Speaker of the House of Representatives for fiscal years 1... |
| Date Aug. 6, 1992 |
Report No. T-GGD-92-67 |
Title
United States General Accounting Office GAO
For Release on Delivery Expectedat 11:OO a.m. EDT Thursday August 6, 1992 Testimony
Before the Subcommittee on General Oversight and Investigation Committee on Banking, Finance and Urban Affairs House of Representatives RESOLUTION TRUST CORPORATION Western Storm Investigation and Related Contracting Deficiencies
Statement of Gaston L. Gianni, Jr. Associa... |
| Date Aug. 4, 1992 |
Report No. AFMD-92-89R |
Title
Lllk!d states
General Accounting Ofl’ lce Washington, D.C.205413 Accounting and Flnrincial Management Division B-199096 August 4, 1992 Mr. Richard A. Hauser Chairman Pennsylvania Avenue Development Corporation Dear Mr. Hauser: We have reviewed your fiscal year 1991 audited financial statements and believe that several modifications are needed These changes can to enhance their accuracy and discl... |
| Date July 29, 1992 |
Report No. HRD-92-114 |
Title
IJrrit.4 States |
| Date July 22, 1992 |
Report No. AFMD-92-66FS |
Title
---_ .lUllV I!)!)2 FINANCIAL WAGEMENT Federal Entities With Treasury and Federal Financing Bank Borrowing Authority RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressio Relations. %LE;Y GAO United States General Accounting Office Watshington, D.C. 20548 Accounting and Financial Management Division B-24888 1 July 22, 1992 The ... |
| Date July 20, 1992 |
Report No. HRD-92-71 |
Title
GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-241607 July 20,1992 The Honorable Alan Cranston Chairman, Committee on Veterans’Affairs United States Senate Dear Mr. Chairman: In response to your request, we are reporting on the Servicemen’ Group Life Insurance s Program, which is administered by the:Department of Veterans Affairs. We examined the... |
| Date July 20, 1992 |
Report No. NSIAD-92-279 |
Title
GAO
.July l!J!J2 SPACE STATION Status of Financial Reserves MI ll Ill lllYll
147143 1: 1
~ _
RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Offke of Congressi +REtM Relations. . I ‘ 1 c;~r,/~SXiUM2-279 a5qi4co//* k43 _____._. . . ---.-._--__-_“-..- Y _ ..._- ___----__.-------,-._ ~~------ . __l_-_l .-,...l.___._....... _.....- ..- .-.. ... |
| Date July 17, 1992 |
Report No. HRD-92-60 |
Title
IJnit,cttl St.ates .-._.. __.-.----- __-General Accounting . .__-. Office Report to the Chairman, Subcommittee on ‘ Housing and Urban Affairs, Committee on Banking, Housing, and Urban Affairs, U.S. Senate Tenant Income Misreporting Deprives Other Families of HUD-Subsidized Housing
/- ill Ill1 11111 ll
146946 _.-_-_ - _-_. --.._-.c--_~ --... GAO United Statee General Accounting OfXlce Washington,... |
| Date July 16, 1992 |
Report No. GGD-92-17R |
Title
B-248699 July 16, 1992 The Honorable Bruce F. Vento House of Representatives Dear Mr. Vento: This letter review the of the cost asked us to whether the is a valid responds to your February 12, 1991 request that we Resolution Trust Corporation's (RTC) implementation test used in making resolution decisions. You look at a sample of transactions to determine cost test is being applied properly and wh... |
| Date July 13, 1992 |
Report No. RCED-92-201BR |
Title
r IJr~f~.cxf,St.atA Gt?nwal Accounting Office GAO !, ii I 4
1 ,rUly 1992 1 Briefing Report to the Chairman, Committee on Governmental Affairs, U.S. Senate
--~_ -.--... .---~--- ‘ 1 t i y F 11 GRANT ~~MANAGEMENT Benefits and Burdens of Increasing NSF Financial Reporting Requirements
.. ,,. ,-.-_-. .-_--.._-- RESTRICTED-Not to be released outside the General Accounting Office unless specifically a... |
| Date July 8, 1992 |
Report No. AFMD-92-77ML |
Title
UnitedStates General Accounting OffIce
Far East Office
P.O. Box 50187 Honolulu, HI 96850 B-242974 July 8, 1992 USA Lieutenant General Johnnie H. Corns, Commander, U.S. Army Pacific Fort Shafter, Hawaii 96858-5100 Dear General Corns: lllllllllllll
147117 We recently completed a comprehensive review of the U.S. Army's financial management systems and operations. The primary objectives of this review... |
| Date July 7, 1992 |
Report No. GGD-92-92 |
Title
1CJnited States General Accounting Offke __- _.._-...- .” ..-. GAO
.. ___. ._..._ .._. _-.- Report to Congressional Requesters I*’ ..------.--- July 1992 FMLED BANK FDIC Documentation of CrossLand Savings, FSB, Decision ‘ was Inadequate I 146995 ... ._.-...-.._...,.__. . . _-. _ ._..._.. ._.._ . - .-. .---.-._-._- - __.-I.---.-. GAO United Statee General Accounting Offlce Washinrjton, D.C. 2... |
| Date July 1, 1992 |
Report No. AFMD-92-40 |
Title
I.Jnited States Genwal Accounting Office ----- GAO
*July 1992 Report to the Adrninistrator Environmental Protection Agency SUPERFUND EPA Cost Estimates Are Not Reliable or Timely
146972 ------_- GAO/Af~MI)-W-40 GAO United Stateo General Accounting Offlce Washhgton, D.C. 20548 Accounting aud Fiuancial Management Division B-248034 July 1,1992 The Honorable William K. Reilly Administrator, Environmen... |
| Date July 1, 1992 |
Report No. 150971 |
Title
. I Internationale Zeitschrift fiir staatliche Finanzkontrolle
Vierteljahreshefi l Juli 1992 Jahrgang 19, Nr. 3
0 1992 In~errudonal Journal of GovemmenI Auditing, Inc. Redaktionsbeirat Die Internationak Zeitschriftfilr staatliche Finanzkmtrolk wird vierteljiihrlich (im Januar, April, Juli und Oktober) im A&rag der Internationalen Organisation der Obersten Rechnungskontrollbehlirden (INTOSAI) herau... |
