text:
The following dates and times have been established for processing transactions affecting the 2003-2004 fiscal year. All times are Eastern Daylight Savings Time.
MFMP transactions must be received in the Bureau of Auditing's queue by June 25, 2004, in order to be processed as current year disbursements. Please note, that while paper vouchers may be submitted to the Bureau up to 5:00 P.M. on June 30, 2004, MFMP transactions received by the Bureau on June 30, 2004, will not be processed as current year transactions. This is because Central FLAIR will pick up no Departmental FLAIR transactions on June 30, 2004.
All payrolls and related transactions submitted in accordance with your Agency payroll calendar for June 2004 will be processed as 2003-04 transactions.
All negative balances must be cleared by the close of business June 30, 2004. Agencies must input their data into Departmental FLAIR by the close of business on June 28, 2004 in order for the voucher to be posted on June 30, 2004. Agencies that have negative balances on June 30, 2004, and no vouchers pending, must provide the Bureau of State Payrolls with one account code so that these balances can be cleared. We will be unable to post to multiple accounts.
We strongly recommend that agencies closely monitor account balances in order to avoid delays in paying employees at the end of the fiscal year.
Any transactions entered and approved by 5:00 P.M. on June 30, 2004 will be processed as fiscal year 2003-04 disbursements.
We await the final outcome of 2004 Legislation regarding Class C Travel. Last fiscal year, the Implementing Bill for fiscal year 2003-04 General Appropriations Act prohibited the reimbursement for Class C travel.
Agencies may submit year-end bonus payments through either COPES or the PC Payment System, (submission using the PC Payment System is required for the Awards Payrolls), on any of the following payrolls:
* The Awards Payroll is a warrant only payroll and will not generate EFT payments. If the bonus payments are processed on any other payroll run, the payment will be disbursed according to the employees' Direct Deposit authorization status.
1. Vouchers presented to the Bureau of Auditing for payment by 5:00 P.M. June 30, 2004 will be processed as 2003-04 disbursements.
2. Disbursement transactions below the voucher audit threshold must be input into Departmental FLAIR by 6:00 P.M. June 29, in order to be processed as 2003-04 disbursements.
3. Vouchers input into Departmental FLAIR on or before June 29, but not delivered to the Bureau of Auditing by 5:00 P.M. June 30 will be deleted from the Department of Financial Services' pre-audit file. These vouchers will have to be corrected in FLAIR and resubmitted as 2004-05 vouchers.
4. Departmental FLAIR will not process disbursement transactions entered on June 30. Departmental FLAIR will generate a Transaction 58 for all vouchers producing disbursements. Consequently, all disbursement transactions including purchasing card and invoice tracking entered into Departmental FLAIR on June 30 will return to approval level 008. FLAIR will purge the voucher print file on the night of June 30 to ensure that no vouchers will print on July 1, 2004.
5. Batch disbursement transactions processed through Departmental FLAIR must be presented to Production Control by 1:00 P.M. Tuesday, June 29 in order for the resulting voucher schedules to be available for printing on the morning of June 30. Batch transactions processed on file transfers by the State University System (SUS) must be received by FLAIR on the night of June 28 in order for the vouchers to be available for printing on June 30.
6. Expense tape batch input into the Central Accounting System must be delivered to Production Control by 1:00 P.M. June 30, 2004. The Bureau of Auditing must receive the supporting documentation by 5:00 P.M. on the same day.
7. No SUS accounting file transfers will be accepted on the night of June 30, 2004. FLAIR will accept only Property update transfers the night of June 30.
1. The Treasury will receive bank deposit slips that have been validated by 2:00 P.M. June 30 via facsimile or hand delivery until 5:00 P.M. June 30. These will be processed if the Treasury receives a confirmation and the deposit is entered into a "T" status in FLAIR prior to 5:00 P.M. June 30. At 5:00 P.M. June 30, unverified receipts on the Treasury's file will be rejected (placed in "R" status) and returned to the agencies by the Treasury. On the night of June 30, Departmental FLAIR will purge all outstanding cash receipts records from the cash receipts file. FLAIR will produce a report for each agency that had outstanding records purged. Agencies need to make correcting entries in Departmental FLAIR for all records purged from the cash receipts file.
2. Cash receipts may be input on June 30, transmitted to the Treasury, and verified on June 30. Supporting documentation that is validated by 2:00 P.M. June 30 must be delivered to the Treasury by 5:00 P.M. June 30 in order for the deposit to be posted to fiscal year 2003-04. The Treasury must be able to read the bank validation on the deposit slips.
3. Those agencies depositing through the Treasury's concentration system must deliver a bank validated deposit slip on deposits made before 2:00 P.M. June 30 to the Treasury by 5:00 P.M. June 30. Except for wire transfers, the Treasury will not accept deposits made after 2:00 P.M. June 30 for fiscal year 2003-04.
4. Cash receipt transactions for current year refunds must be verified by the Treasury no later than 3:00 P.M., June 28. The resulting JT-2 will then be available for printing on June 29 and should be delivered to the Bureau of Auditing by 5:00 P.M., June 30. Expense refunds verified by the Treasury on June 30 will remain in the Refund account (001800).
5. Cash refunds in Clearing Accounts must be cleared to the Treasury by the close of business on June 28 in order to be transferred to the Treasury and verified on June 29. Expense refunds cleared from Clearing Accounts after this time will remain in the Refund account (001800).
6. Agencies should review all uncleared Clearing Fund deposits by requesting the Immediate Detail of Clearing Funds Deposits report through the CP function. A report of Clearing Funds not cleared is also available in the standard logon.
7. The Treasury's last day of processing debit memorandums for returned checks for agencies will be on June 25 for fiscal year 2003-04. The Treasury's last day of processing debit memorandums for returned EFT transactions will be on June 30 for fiscal year 2003-04.
1. Warrants cancelled by the agencies using the on-line cancellation system must be added and approved by 5:00 P.M. June 30.
2. Warrants to be cancelled by the Reconciliation Section must be received and entered into the system by 5:00 P.M. June 30.
3. Note: cancellations for payroll warrants are performed by the agencies and must be entered and approved online by 5:00 P.M. June 30.
4. EFT's marked for deletion by 11:00 A.M. Monday, June 28 will be restored to agency accounts in June 2004.
5. Agencies should review their accounts to ensure the appropriate prior year cancellation revenue category code, 003700, has been established.
Any online refund of overpayment of salary approved by entering the deposit number online by 5:00 P.M. June 30 will be processed in fiscal year 2003-04. For more information, please access the Bureau of State Payrolls website at: http://www.dbf.state.fl.us/bosp/bsp.html. Click on "Payroll Preparation Manual" and go to Volume V, Section 6.
Proposed or provisional settlement agreements must be received by the Bureau of Auditing, Room 448Q, Fletcher Building, or the Bureau of State Payrolls, Room 364, Fletcher Building, no later than 5:00 P.M. June 16. Previously approved, proposed or provisional settlement agreements, attached to payment vouchers received by the Bureau of Auditing by 5:00 P.M. June 30 will be processed as 2003-04 disbursements.
Timely resolution of settlement agreements is encouraged and recommended; however, settlement agreements must be submitted with sufficient detail and in a form sufficient to enable a prompt pre-audit. Those settlement agreements with voluminous detail that may hinder timely processing of other settlement agreements should be considered for processing as Certified Forward items. All settlement agreement payment vouchers not meeting the requirements of the Reference Guide for State Expenditures, page S-1, or the Payroll Preparation Manual, Volume IV, Section 13, will be returned for rescheduling as charges against FY 2004-05 appropriations or certifications forward. Any questions relating to this process and/or documentation requirements should be directed to the Bureau of Auditing or the Bureau of State Payrolls.
STATEWIDE FINANCIAL STATEMENTS The 2003-2004 fiscal year closing schedule by agency for statewide financial statements can be found by accessing the Statewide Financial Reporting Section (SFRS) website at http://www.dbf.state.fl.us/aadir/statewide_financial_reporting/index.htm. Prior to closing, each agency is required to perform the following tasks:
1. Review each trial balance to ensure that it is in balance. Actual accounts (General Ledger Codes 1XXXX through 7XXXX) must balance separately from budgetary accounts (General Ledger Codes 8XXXX and 9XXXXX).
2. Ensure operating transfers and federal transfers as well as due to/due from within your agency are in balance. Also, agencies should confirm and correctly record material interfund balances and transfers with other agencies. Additional instructions will be forthcoming regarding materiality thresholds.
3. Review your trial balance to ensure cash balances agree with those reported in Central Accounting and investment balances in the State Treasury agree with those reported by the State Treasury.
4. Review each trial balance to ensure that the general ledger codes used are appropriate for the particular Statewide GAAFR and for financial statements. For a list of valid general ledger codes by Statewide GAAFR, access the SFRS website.
5. Review each trial balance for atypical balances and make corrections as necessary.
6. Review each trial balance to ensure that the amounts recorded as fund balance (General Ledger Codes 549XX and 55XXX) or net assets (General Ledger Codes 535XX through 539XX) equal to last year's ending audited fund balance or net assets amount. Last year's ending audited balances can be confirmed using report AGNCYBS previously sent to your statewide financial statement contact.
7. Review each trial balance to ensure that all revenues (General Ledger Codes 6XXXX) in your agency's general revenue funds (State Fund 1) have been closed out to Collections, General Revenue (General Ledger Code 546XX).
8. At least the day before closing, ensure that depreciation has been run for all capital assets in the property subsystem. We recommend that you run simulated depreciation prior to running the actual depreciation in order to identify and correct errors. Agencies that choose to depreciate their capital assets using a method different from the straight-line method or using a system other than FLAIR are responsible for providing the Statewide Financial Reporting Section with the correctly calculated depreciation amounts for financial statements.
9. Review each trial balance to ensure that appropriate fund balance reserves have been established for applicable governmental funds.
10. Ensure that a GASB 34 Fund Questionnaire and a Restricted Fund Questionnaire are completed for each new fund established and/or activated and submitted to the Statewide Financial Reporting Section for review. The questionnaires can be obtained from the SFRS website.
Closing reports will be sent to agencies subsequent to closing. These reports should be reviewed, and any required adjustments should be submitted to the Statewide Financial Reporting Section within 10 days after receipt.
Except for Form P4 (Subsequent Events) and Form 49 (Compensated Absences), all statewide financial statement forms are due to the Statewide Financial Reporting Section 10 days after closing. Form P4 is due December 10, 2004. Form 49 is due September 7, 2004. All audited financial statements and applicable statewide financial statement forms pertaining to component units are due on the agency's closing date (for component units with a fiscal year-end before June 30, 2004) or September 30, 2004 (for component units with a fiscal year-end of June 30, 2004). A schedule of component unit information due dates will be sent to agency heads or their designee. If the component unit audit or forms are not available by the due date, the agency must contact the Statewide Financial Reporting Section with an expected date of availability.
Additional closing instructions and information requests will be sent to agency statewide financial statement contacts.
In addition to statewide financial statements, agencies are required to submit the form and certification for the preparation of the 2004 Schedule of Expenditures of Federal Awards (SEFA) to the Statewide Financial Reporting Section by October 1, 2004. The form, certification, and instructions are available on the SFRS website.
Agencies should contact Timothy Hsieh at 410-9675 or Suncom 210-9675 for questions related to statewide financial statements and Steven Wilson at 410-9346 or Suncom 210-9346 for questions related to the SEFA.
1. Because of the heavy workload experienced at year-end, it is our intent to not accept manually prepared vouchers. Requests for exceptions should be directed to the appropriate Bureau Chief. Your cooperation in minimizing these exception requests will help us close out the fiscal year in a timely manner.
2. All old negative balances should be cleared no later than June 21.
3. All functions of FLAIR will be operational for the entire day on June 30 except as noted in the above paragraphs. FLAIR will purge the voucher print file on the night of June 30 to ensure that no vouchers will print on July 1, 2004.
4. Statewide document numbers will be reset to begin with number x5000000001 on July 1, 2004, where x denotes the data base on which the number is used. The number in the first position is incremented each year to avoid duplication of statewide document numbers across fiscal years.
5. Departmental FLAIR will be available on Saturday, June 19, and Saturday, June 26, 2004.
6. Special Instructions for the six Universities transitioning off FLAIR on 7/1/04: the processing deadline for specific transactions set forth in the approved Transition Plan should be followed. Any questions concerning this transitioning process should be directed to the University's designated DFS Transition Coordinator.
No changes are known for the Certifications Forward process on June 30, 2004. Below is a summary of the Certification Forward information:
1. As was done in prior years, the CFI (Certified Forward at June 30, 2003) and NCFI (Certified Forward at June 30, 2004) fields will be available in FLAIR. Certifications forward at June 30, 2004 will be processed based on the NCFI. All items marked for certification on or before June 30, 2004 will effectively be marked in both the CFI and NCFI. FLAIR will read all subsidiaries on the night of June 30, 2004 and set the NCFI to a blank.
2. At the agency's request, FLAIR will reset the NCFI-C on all non-FCO state fund items (except those in SF-8) on the accounts payable and/or encumbrances subsidiaries at 6:00 P.M. June 30, 2004 for certifications forward. Agencies must "unmark" those items not to be certified. Receivables and memo encumbrances with no vendor will not be automatically marked.
Agencies should request automatic marking of subsidiary files in writing by Wednesday, June 2, 2004. Letters should identify which subsidiaries should be marked. Mail requests to:
Mr. Herb Fillyaw
No subsidiaries will be marked for requests received after June 9, and telephone requests will not be honored. The letter should also include a request for FLAIR to create an FCO Certifications Forward file from your Projected Information file records. Otherwise, these records will have to be built manually as part of the FCO Certification process. FCO Certification records from last year have been purged from the file and are not available for update.
3. For those agencies not using the FLAIR automated marking, certifications forward may be manually marked in one of the following ways:
a. Enter the "C" on the appropriate 60, 80, or 90 transaction (NOT 6S, 8S, or 9S subsidiary updates) as part of the original input. Use this method only after June 30, 2004 because FLAIR will reset the NCFI to a blank on that night and any markings prior to that action will be lost. After June 30, transactions 60, 80, or 90 that carry a "C" will update NCFI (Certification Forward at June 30, 2004) regardless of PPI. However, to record the balance as of June 30, 2004, the appropriate PPI must be entered.
b. Call up the items on subsidiary inquiry/update screens and update them with a blank PPI to carry the "C" in a single update mode. Subsidiary inquiry screens will show both the CFI and NCFI fields.
c. Call up the items on the 1S-X screen and update them to carry the "C" and the date received for accounts payable in a multiple update mode. 1S-X may be used only for items that have no 2003-04 activity.
4. To "unmark" items that will not be certified forward, the item should be retrieved using the appropriate subsidiary update with a Blank PPI, or the IS-X screen (if there has been no current year activity), and erase the "C" in the CF field. This will remove the "C" from the NCFI.
5. Memo Accounts Receivable and Memo Encumbrances without Vendors may not be marked for certifications forward.
6. NCFI will be retrieved from the appropriate subsidiary Payment/Receipt in 2003-04, but may be overridden before processing.
7. As was done last year, Fixed Capital Outlay will be certified forward through the FLAIR Certified Forward system. Consult the EOG, Office of Policy and Budget for instructions in this area. In keeping with the policy of prior years, no FCO accounts will carry a certified forward indicator, but instead, will utilize the year indicator to identify appropriations to a specific year.
8. Certified forward processing must run before you close the fiscal year and cannot be run on the night of your year-end closing. This process is requested through the PE function. Certified forward information will be transferred to EOG upon request to the FLAIR Help Desk.
Requests must be called into the Help Desk by 2:00 P.M. on the day that you wish the transfer to occur. Only subsidiary records with positive balances will be processed and reflected on the certified forward reports. The certified forward processing and EOG transfers are separate, independent processes and must be scheduled/requested as such. If you close the year without first completing the certified forward processing, the transaction 07s to record GLs 122xx, 131xx, 134xx, 911xx, and 931xx will not be recorded.
9. You do not have to run certified forward processing before you pay items to be certified. The prior year, or June 30, 2003, subsidiary file balances are utilized for certified forward processing, but the current year on-line subsidiary function continues with updates to current year balances. Records with prior year balances will not be purged while you are in dual-year processing.
10. For agencies using FLAIR automated certified forward marking, a file will be prepared and sent to the MyFloridaMarketPlace (MFMP) system on June 30, 2004 to be used to mark certified forwards in MFMP.
Each agency can assist with closing the 2003-04 fiscal year in the following manner:
1. Make every effort to submit all your vouchers to the Bureau of Auditing by Friday, June 18.
2. Carefully check cash and appropriation balances in all accounts to ensure that sufficient amounts are available. This will eliminate delays or rejections of payments due to funds shortages.
3. Agencies using selected operating accounts for consolidating salary payments must adjust these accounts to reflect the correct salary disbursements before the close of the fiscal year. Transfers of salary charges must be made to the applicable accounts to eliminate year-to-date negative disbursement balances.
4. Carefully review year-to-date balances in all accounts to ensure that appropriations are not over-expended and that atypical balances do not exist. Generally, accounts must not be closed out showing atypical year-to-date balances.
5. For additional information, please contact the following:
Bureau of Accounting 410-9951, SC 210-9951


text:
Hydrodynamic Separation of Micron-sized Particles through Magnetization
Published on
Faculty Advisor(s): Lee
Many assays and lab-on-a-chip projects require the use of uniform magnetic particles. Creating magnetic particles of uniform size and magnetization is a difficult task. The next best alternative is to make a distribution of particles and separate them. Magnetic particles of similar size need to be separated based on their magnetization. In current research a chamber is placed over a strong permanent magnet. Magnetic SeradynTM particles are pumped through this chamber under Stokes' flow, and the magnetic field gradient attracts highly magnetic particles. The particles are 40% by weight magnetite, Fe3O4, and they have a density of about 1.5 g/cm3. The highly magnetic particles are held against a wall of the chamber while weakly magnetic particles flow past the magnet and out of the chamber. The highly magnetic particles are collected by removing the magnet and emptying the chamber. By varying the distance between the chamber and the magnet or the flow rate, the minimum magnetization of collected particles can be altered. Preliminary results show that the best separation occurs when the chamber is placed 3 mm above the magnet and the flow velocity is approximately 1.5 mL/min. However to achieve adequate separation, the same sample must be run through the chamber three separate times. This greatly affects the efficiency of separation since only about 65% of the particles are recovered after each separation. In order to address this poor separation, a new flow chamber was built for future analysis.
Cite this work
Researchers should cite this work as follows:
Fu Room, Potter Building, Room 234 <br /> Purdue University, West Lafayette, IN

subset: commoncrawl


text:
[Verse 1: J. Cole]
Baby, you summertime fine
I let you get on top, I be the underline, I'm
Tryna get beside you like the number 9, dime
You fine as hell
I guess I met you for a reason, only time can tell
But well, I'm wonderin' what type of shit you wantin'
Do you like the finer things or you a simple woman?
Would you drink with a nigga? Do you smoke weed?
Don't be ashamed, it ain't no thing, I used to blow trees
Gettin' lifted, I quit but shit, I might get high with you
It's only fittin' 'cause I'm lookin' super fly with you
A flower, you are powerful, you do somethin' to me
'Cause girl, I caught the vibe like you threw somethin' to me
So I threw 'em back, now all my niggas hollerin', "Who was that?"
"Oh boy, she bad nigga, what you 'bout do with that?"
I'm finna take you home, just sip a little Patron
Now we zonin', baby you so fine, and–
[Chorus: J. Cole]
Can I hit it in the mornin'?
Can I hit it in the mornin'?
And can I hit it in the mornin'?
The sun risin' while you moanin'
[Verse 2: Drake]
Uh, baby, you wintertime cold
The night is still young, drink that dinner wine slow
I'm tryna make the goosebumps on your inner thigh show
I'll let you beat me there as far as finish lines go
Yeah, and if you gotta leave for work
I'll be right here in the same bed that you left me in
I love thick women 'cause my aunt she rode equestrian
I used to go to the stables and get them kids to bet me
And I would always ride the stallions whenever she let me
I'm jokin', I mean that thing is pokin'
I mean you kinda like that girl that's in the US Open
I mean I got this hidden agenda that you provokin'
I got bath water that you can soak in, things I could do with lotion
Don't need a towel, we could dry off in the covers
And when you think you like it, I promise you gonna love it
Yeah, when lights comin' through the drapes and we both yawnin'
I roll over and ask if I can hit it in the mornin'
[Chorus: Drake]
Yeah, can I hit it in the mornin'?
Yeah, can I hit it in the mornin'?
Yeah, the sun risin' while you moanin', baby
[Verse 3: J. Cole]
Hey, God bless the child that can hold his own
God bless the woman that can hold Patron
God bless her homegirl that drove us home
No strings attached like a cordless phone
You see my intentions with you was clear
I'm learnin' not to judge a woman by the shit that she wear
Therefore you shouldn't judge a nigga off the shit that you hear
Get all defensive, apprehensive, all because my career
To be fair, I know we barely know each other and yeah
Somehow I wound up in your bed so where we headed from here?
Just say you're scared if you're scared
But if you through frontin', we can do somethin'
And you know just what I'm talkin' about
Tomorrow you'll be callin' out
'Cause tonight we gettin' right into the wee morn'
Cook a nigga breakfast after sex is like a reward
Then I go my own way, you think about me all day
That's just a warnin'
[Chorus: J. Cole]
And can I hit it in the mornin'?
Can I hit it in the mornin'?
Can I hit it in the mornin'?
The sun risin' while you moanin'
From J Cole's mixtape Friday Night Lights, produced by L&X Music, the piano-laced tune boasts hollow taps on a wood pipe and searing synths, with the Roc Nation rapper spitting about pleasing his girl. Learn more about how the collab between these two titans came about.
Basically ladies: if you're horny when you wake up, just roll over and give it to him.
Originally Cole released a solo version of this song unattached to any mixtape. The first verse from here was taken from that version, which can be heard here.
With "Cole World"… to "In The Morning," it transitions to this super female J. Cole record, but done in my way.


text: This is the accessible text file for GAO report number GAO-11-649T entitled 'Mortgage Foreclosures: Documentation Problems Reveal Need for Ongoing Regulatory Oversight' which was released on May 12, 2011. This text file was formatted by the U.S. Government Accountability Office (GAO) to be accessible to users with visual impairments, as part of a longer term project to improve GAO products' accessibility. Every attempt has been made to maintain the structural and data integrity of the original printed product. Accessibility features, such as text descriptions of tables, consecutively numbered footnotes placed at the end of the file, and the text of agency comment letters, are provided but may not exactly duplicate the presentation or format of the printed version. The portable document format (PDF) file is an exact electronic replica of the printed version. We welcome your feedback. Please E-mail your comments regarding the contents or accessibility features of this document to firstname.lastname@example.com. This is a work of the U.S. government and is not subject to copyright protection in the United States. It may be reproduced and distributed in its entirety without further permission from GAO. Because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. United States Government Accountability Office: GAO: Testimony: Before the Subcommittee on Housing, Transportation and Community Development, Committee on Banking, Housing, and Urban Affairs, U.S. Senate: For Release on Delivery: Expected at 2:00 p.m. EDT: Thursday, May 12, 2011: Mortgage Foreclosures: Documentation Problems Reveal Need for Ongoing Regulatory Oversight: Statement of A. Nicole Clowers, Acting Director: Financial Markets and Community Investment: GAO-11-649T: Chairman Menendez, Ranking Member DeMint, and Members of the Subcommittee: Thank you for the opportunity to discuss our work on mortgage servicing issues. With record numbers of borrowers in default and delinquent on their loans, mortgage servicers--entities that manage home mortgage loans--are initiating large numbers of foreclosures throughout the country. As of December 2010, an estimated 4.6 percent of the about 50 million first-lien mortgages outstanding were in foreclosure--an increase of more than 370 percent since the first quarter of 2006, when 1 percent were in foreclosure.[Footnote 1] Beginning in September 2010, several servicers announced that they were halting or reviewing their foreclosure proceedings throughout the country after allegations that the documents accompanying judicial foreclosures may have been inappropriately signed or notarized. [Footnote 2] The servicers subsequently resumed some foreclosure actions after reviewing their processes and procedures. However, following these allegations, some homeowners challenged the validity of foreclosure proceedings against them. Questions about whether documents for loans that were sold and packaged into mortgage-backed securities were properly handled prompted additional challenges. [Footnote 3] My statement today focuses on (1) the extent to which federal laws address mortgage servicers' foreclosure procedures and federal agencies' authority to oversee servicers' activities and the extent of past oversight; (2) federal agencies' current oversight activities and future oversight plans; and (3) the potential impact of foreclosure documentation issues on homeowners, servicers, regulators, and investors in mortgage-backed securities. It is based on the report we issued on May 2, 2011, on foreclosure documentation problems that Chairman Menendez, Senator Franken, and Ranking Members Conyers, Gutierrez, and Capuano requested.[Footnote 4] To conduct the work for our report, we reviewed relevant federal laws, regulations, examination guidance, and other agency documents. We also reviewed relevant literature, examples of reported court cases involving these issues, congressional testimonies, and other relevant publicly available documentation. In addition, we examined agency documentation on current oversight activities, such as an examination worksheet, checklists, and supervisory letters summarizing examination findings. We conducted interviews with representatives of federal agencies, including the Bureau of Consumer Financial Protection (CFPB), Federal Deposit Insurance Corporation (FDIC), Board of Governors of the Federal Reserve System (Federal Reserve), Office of the Comptroller of the Currency (OCC), and Office of Thrift Supervision (OTS). We also interviewed legal experts and representatives of the mortgage industry, investor groups, and consumer advocacy groups. We conducted the work for the report from October 2010 through April 2011 in accordance with generally accepted government auditing standards. In summary, until the problems with foreclosure documentation came to light, federal regulatory oversight of mortgage servicers had been limited, because regulators regarded servicers' activities as low risk for banking safety and soundness. However, regulators' recent examinations revealed that servicers generally failed to prepare required documentation properly and lacked effective supervision and controls over foreclosure processes. Moreover, the resulting delays in completing foreclosures and increased exposure to litigation highlight how the failure to oversee whether institutions follow sound practices can heighten the risks these entities present to the financial system and create problems for the communities in which foreclosures occur. As a result, we recommended in our report that the financial regulators take various actions, including: * developing and coordinating plans for ongoing oversight of servicers, * including foreclosure practices as part of any national servicing standards that are created, and: * assessing the risks of improper documentation for mortgage loan transfers. * The regulators generally agreed with or did not comment on our recommendations, and some are taking actions to address them. Background: The origination, securitization, and servicing of mortgage loans involve multiple entities. In recent years, originating lenders generally have sold or assigned their interest in loans to other financial institutions to securitize the mortgages. Through securitization, the purchasers of these mortgages then package them into pools and issue securities for which the mortgages serve as collateral. These mortgage-backed securities (MBS) pay interest and principal to their investors, such as other financial institutions, pension funds, or mutual funds. After an originator sells its loans, another entity is usually appointed as the servicer. Servicing duties can involve sending borrowers monthly account statements, answering customer service inquiries, collecting mortgage payments, maintaining escrow accounts for taxes and insurance, and forwarding payments to the mortgage owners. If a borrower becomes delinquent on loan payments, servicers also initiate and conduct a foreclosure in order to obtain the proceeds from the sale of the property on behalf of the owner of the loan. Any legal action such as foreclosure that a servicer takes generally may be brought in the name and on behalf of the securitization trust, which is the legal owner of record of the mortgage loans. Several federal agencies share responsibility for regulating activities of the banking industry that relate to the originating and servicing of mortgage loans (see table 1). Upon assumption of its full authorities on July 21, 2011, CFPB also will have authority to regulate mortgage servicers with respect to federal consumer financial law.[Footnote 5] Other agencies also oversee certain aspects of U.S. mortgage markets but do not have supervisory authority over mortgage servicers. Table 1: Federal Banking Regulators and Their Jurisdiction: Agency: Office of the Comptroller of the Currency; Jurisdiction[A]: Federally chartered banks. Agency: Office of Thrift Supervision; Jurisdiction[A]: Federally chartered savings associations (thrifts), including mortgage operating subsidiaries, as well as savings and loan holding companies and lenders owned by a savings and loan holding company. Shares oversight of state-chartered savings associations with the state regulatory authority that chartered them. Agency: Board of Governors of the Federal Reserve System; Jurisdiction[A]: State-chartered member banks and entities that may be owned by federally regulated holding companies but that are not federally insured depository institutions. Shares oversight with the state regulatory authority that chartered the bank. Agency: Federal Deposit Insurance Corporation; Jurisdiction[A]: State-chartered banks that are not members of the Federal Reserve System. Shares oversight with the state regulatory authority that chartered the bank. Source: GAO. Note: OCC will assume oversight responsibility of federal savings associations from OTS in July 2011. Concurrently, FDIC will assume oversight responsibility of state-chartered savings associations from OTS, and the Federal Reserve will assume oversight responsibility of savings and loan holding companies and lenders owned by a savings and loan holding company from OTS, according to OTS officials. [A] 12 U.S.C. § 1813(q). [End of table] Federal Laws Generally Do Not Address the Foreclosure Process, and Past Federal Oversight of Foreclosure Activities Has Been Limited and Fragmented: Because state laws primarily govern foreclosure, federal laws related to mortgage lending focus on protecting consumers at mortgage origination and during the life of a loan but not necessarily during foreclosure. Federal consumer protection laws, such as the Truth in Lending Act (TILA) and the Real Estate Settlement Procedures Act of 1974 (RESPA), address some aspects of servicers' interactions with borrowers.[Footnote 6] For example, these laws require servicers to provide certain notifications and disclosures to borrowers or respond to certain written requests for information within specified times, but they do not include specific requirements for servicers to follow when executing a foreclosure. According to Federal Reserve officials, in addition to federal bankruptcy laws, federal laws that address foreclosure processing specifically are the Protecting Tenants at Foreclosure Act of 2009, which protects certain tenants from immediate eviction by new owners who acquire residential property through foreclosure, and the Servicemembers Civil Relief Act, which restricts foreclosure of properties owned by active duty members of the military.[Footnote 7] Banking regulators oversee most entities that conduct mortgage servicing, but their oversight of foreclosure activities generally has been limited. As part of their mission to ensure the safety and soundness of these institutions, the regulators have the authority to review any aspect of their activities, including mortgage servicing and compliance with applicable state laws. However, the extent to which regulators have reviewed the foreclosure activities of banks or banking subsidiaries that perform mortgage servicing has been limited because these practices generally were not considered as posing a high risk to safety and soundness. According to OCC and Federal Reserve staff, they conduct risk-based examinations that focus on areas of greatest risk to their institutions' financial positions, as well as some other areas of potential concern, such as consumer complaints. Servicers generally manage loans that other entities own or hold, and are not exposed to significant losses if these loans become delinquent. Because regulators generally determined that the safety and soundness risks from mortgage servicing were low, they have not regularly examined servicers' foreclosure practices on a loan-level basis. Oversight also has been fragmented, and not all servicers have been overseen by federal banking regulators. At the federal level, multiple agencies--including OCC, the Federal Reserve, OTS, and FDIC--have regulatory responsibility for most of the institutions that conduct mortgage servicing, but until recently, some nonbank institutions have not had a primary federal or state regulator. Many federally regulated bank holding companies that have insured depository subsidiaries, such as national or state-chartered banks, may have nonbank subsidiaries such as mortgage finance companies. Under the Bank Holding Company Act of 1956, as amended, the Federal Reserve has jurisdiction over such bank holding companies and their nonbank subsidiaries that are not regulated by another functional regulator.[Footnote 8] Until recently the Federal Reserve generally had not included the nonbank subsidiaries in its examination activity because their activities were not considered to pose material risks to the bank holding companies. In some cases, nonbank entities that service mortgage loans are not affiliated with financial institutions at all, and therefore were not subject to oversight by one of the federal banking regulators. In our 2009 report on how the U.S. financial regulatory system had not kept pace with the major developments in recent decades, we noted that the varying levels or lack of oversight for nonbank institutions that originated mortgages created problems for consumers or posed risks to regulated institutions.[Footnote 9] While Federal Regulators Conducted Reviews in Response to Reported Problems, Future Oversight and Servicing Standards Have Yet to Be Determined: In response to disclosed problems with foreclosure documentation, banking regulators conducted coordinated on-site reviews of foreclosure processes at 14 mortgage servicers. Generally, these examinations revealed severe deficiencies in the preparation of foreclosure documentation and with the oversight of internal foreclosure processes and the activities of external third-party vendors. Examiners generally found in the files they reviewed that borrowers were seriously delinquent on the payments on their loans and that the servicers had the documents necessary to demonstrate their authority to foreclose. However, examiners or internal servicer reviews of foreclosure loan files identified a limited number of cases in which foreclosures should not have proceeded even though the borrower was seriously delinquent. These cases include foreclosure proceedings against a borrower who had received a loan modification or against military service members on active duty, in violation of the Servicemembers Civil Relief Act. As a result of these reviews, the regulators issued enforcement actions requiring servicers to improve foreclosure practices. Regulators plan to assess compliance but have not fully developed plans for the extent of future oversight. According to the regulators' report on their coordinated review, they help ensure that servicers take corrective actions and fully implement enforcement orders. [Footnote 10] While regulatory staff recognized that additional oversight of foreclosure activities would likely be necessary in the future, as of April 2011 they had not determined what changes would be made to guidance or to the extent and frequency of examinations. Moreover, regulators with whom we spoke expressed uncertainty about how their organizations would interact and share responsibility with the newly created CFPB regarding oversight of mortgage servicing activities. According to regulatory staff and the staff setting up CFPB, the agencies intend to coordinate oversight of mortgage servicing activities as CFPB assumes its authorities in the coming months. CFPB staff added that supervision of mortgage servicing will be a priority for the new agency. However, as of April 2011 CFPB's oversight plans had not been finalized. As we stated in our report, fragmentation among the various entities responsible for overseeing mortgage servicers heightens the importance of coordinating plans for future oversight. Until such plans are developed, the potential for continued fragmentation and gaps in oversight remains. In our report, we recommend that the regulators and CFPB develop and coordinate plans for ongoing oversight and establish clear goals, roles, and timelines for overseeing mortgage servicers under their respective jurisdiction. In written comments on the report, the agencies generally agreed with our recommendation and said that they would continue to oversee servicers' foreclosure processes. In addition, CFPB noted that it has already been engaged in discussions with various federal agencies to coordinate oversight responsibilities. As part of addressing the problems associated with mortgage servicing, including those relating to customer service, loan modifications, and other issues, various market participants and federal agencies have begun calling for the creation of national servicing standards, but the extent to which any final standards would address foreclosure documentation and processing is unclear. A December 2010 letter from a group of academics, industry association representatives, and others to the financial regulators noted that such standards are needed to ensure appropriate servicing for all loans, including in MBS issuances and those held in portfolios of the originating institution or by other owners. This letter outlined various areas that such standards could address, including those requirements that servicers attest that foreclosure processes comply with applicable laws and pursue loan modifications whenever economically feasible. Similarly, some regulators have stated their support of national servicing standards. For example, OCC has developed draft standards, and in his February 2011 testimony, the Acting Comptroller of the Currency expressed support for such standards, noting that they should provide the same safeguards for all consumers and should apply uniformly to all servicers.[Footnote 11] He further stated that standards should require servicers to have strong foreclosure governance processes that ensure compliance with all legal standards and documentation requirements and establish effective oversight of third-party vendors. A member of the Board of Governors of the Federal Reserve System testified that consideration of national standards for mortgage servicers was warranted, and FDIC's Chairman urged servicers and federal and state regulators in a recent speech to create national servicing standards.[Footnote 12] Most of the regulators with whom we spoke indicated that national servicing standards could be beneficial. For example, staff from one of the regulators said that the standards would create clear expectations for all servicers, including nonbank entities not overseen by the banking regulators, and would help establish consistency across the servicing industry. The regulators' report on the coordinated review also states that such standards would help promote accountability and ways of appropriately dealing with consumers and strengthen the housing finance market. Although various agencies have begun discussing the development of national servicing standards, the content of such standards and how they would be implemented is yet to be determined. According to CFPB staff, whatever the outcome of the interagency negotiations, CFPB will have substantial rulemaking authority over servicing and under the Dodd-Frank Act is required to issue certain rules on servicing by January 2013. We reported that problems involving financial institutions and consumers could increase when activities are not subject to consistent oversight and regulatory expectations.[Footnote 13] Including specific expectations regarding foreclosure practices in any standards that are developed could help ensure more uniform practices and oversight in this area. To help ensure strong and robust oversight of all mortgage servicers, we recommended that the banking regulators and CFPB include standards for foreclosure practices if national servicing standards are created. In written comments on our report, the agencies generally agreed with this recommendation, and most provided additional details about the ongoing interagency efforts to develop servicing standards. For example, OCC noted that ongoing efforts to develop national servicing standards are intended to include provisions covering both foreclosure abeyance and foreclosure governance. OCC added that the standards, although still a work in progress, will emphasize communication with the borrower and compliance with legal requirements, documentation, vendor management, and other controls. The Federal Reserve commented that the intent of the interagency effort was to address the problems found in the servicing industry, including in foreclosure processing, and coordinate the efforts of the multiple regulatory agencies to ensure that consumers will be treated properly and consistently. FDIC noted that the agency successfully proposed the inclusion of loan servicing standards in the proposed rules to implement the securitization risk retention requirements of the Dodd-Frank Act. FDIC also noted that any servicing standards should align incentives between servicers and investors and ensure that appropriate loss mitigation activities are considered when borrowers experience financial difficulties. CFPB said it has effective authority to adopt national mortgage servicing rules for all mortgage servicers, including those for which CFPB does not have supervisory authority. Finally, Treasury said it has been closely engaged with the interagency group reviewing errors in mortgage servicing and that it supports national servicing standards that align incentives and provide clarity and consistency to borrowers and investors for their treatment by servicers. While Documentation Problems Likely Will Result in Delays in the Foreclosure Process, the Impact on Financial Institutions and Others Is Less Clear: To date, a key impact of the problems relating to affidavits and notarization of mortgage foreclosure documents appears to be delays in the rate at which foreclosures proceed. Despite these initial delays, some regulatory officials, legal academics, and industry officials we interviewed indicated that foreclosure documentation issues were correctable. Once servicers have revised their processes and corrected documentation errors, most delayed foreclosures in states that require court action likely will proceed. The implications for borrowers could be mixed, but delays in the foreclosure process could exacerbate the impacts of vacant properties and affect recovery of housing prices. Borrowers whose mortgage loans are in default may benefit from the delays if the additional time allows them to obtain income that allows them to bring mortgage payments current, cure the default, or work out loan modifications. However, according to legal services attorneys we interviewed, these delays leave borrowers unsure about how long they could remain in their homes. And borrowers still might be subject to new foreclosure proceedings if banks assembled the necessary paperwork and resubmitted the cases. Communities could experience negative impacts from delayed foreclosures as more properties might become vacant. We reported that neighborhood and community problems stemming from vacancies include heightened crime, blight, and declining property values, and increased costs to local governments for policing and securing properties. [Footnote 14] Delays in the foreclosures process, although temporary, could exacerbate these problems. Various market observers and regulators indicated that the delays could negatively affect the recovery of U.S. housing prices in the long term. According to one rating agency's analysis, market recovery could be delayed as servicers work through the backlog of homes in foreclosure. Regulators also reported that delays could be an impediment for communities working to stabilize local neighborhoods and housing markets, and could lead to extended periods of depressed home prices. Impacts on servicers, trusts, and investors because of loan transfer documentation problems were unclear. Some academics and others have argued that the way that mortgage loans were transferred in connection with some MBS issuances could affect servicers' ability to complete foreclosures and create financial liabilities for other entities, such as those involved in creating securities. According to these academics, a servicer may not be able to prove its right to foreclose on a property if the trust on whose behalf it is servicing the loan is not specifically named in the loan transfer documentation. In addition, we note in our report that stakeholders we interviewed said that investors in the MBS issuance may press legal claims against the creators of the trusts or force reimbursements, or repurchases. Conversely, other market participants argue that mortgages were pooled into securities using standard industry practices that were sufficient to create legal ownership on behalf of MBS trusts. According to these participants, the practices that were typically used to transfer loans into private label MBS trusts comply with the Uniform Commercial Code, which generally has been adopted in every state.[Footnote 15] As a result, they argue that the transfers were legally sufficient to establish the trusts' ownership. Although some courts may have addressed transfer practices in certain contexts, the impact of the problems likely will remain uncertain until courts issue definitive, controlling decisions. In the near term, industry observers and regulators noted that these cases and other weaknesses in foreclosure processes could lead to increased litigation and servicing costs for servicers, more foreclosure delays, and investor claims. Although tasked with overseeing the financial safety and soundness of institutions under their jurisdiction, the banking regulators have not fully assessed the extent to which MBS loan transfer problems could affect their institutions financially. According to staff at one of the regulators, as part of the coordinated review, examiners did not always verify that loan files included accurate documentation of all previous note and mortgage transfers--leaving open the possibility that transfer problems exist in the files they reviewed. The enforcement orders resulting from the coordinated review require servicers to retain an independent firm to assess these risks. Regulators will more frequently monitor these servicers until they have corrected the identified weaknesses; however, the regulators have not definitively determined how transfer problems might financially affect other institutions they regulate, including any of the institutions involved in the creation of private label MBS. With almost $1.3 trillion in private label securities outstanding as of the end of 2010, the institutions and the overall financial system could face significant risks. To reduce the likelihood that problems with transfer documentation could pose a risk to the financial system, we recommended that the banking regulators assess the risks of potential litigation or repurchases due to improper mortgage loan transfer documentation on institutions under their jurisdiction and require that the institutions act to mitigate the risks, if warranted. Completing the risk assessments and fully ensuring that regulated institutions proactively address the risks could reduce the potential threat to the soundness of these institutions, the deposit insurance fund, and the overall financial system. In written comments on a draft of our report, the regulators generally agreed with or did not comment on this recommendation. For example, FDIC strongly supported this recommendation and noted its particular interest in protecting the deposit insurance fund. In addition, the Federal Reserve said that it has conducted a detailed evaluation of the risk of potential litigation or repurchases to the financial institutions it supervises and will continue to monitor these issues. Chairman Menendez, Ranking Member DeMint, and members of the subcommittee, this completes my prepared statement. I would be happy to respond to any questions you may have at this time. Contacts and Staff Acknowledgments: If you or your staff have any questions about matters discussed in this testimony, please contact A. Nicole Clowers at (202) 512-4010 or firstname.lastname@example.com. Other key contributors to this testimony include Cody Goebel (Assistant Director), Beth Garcia, Jill Naamane, and Linda Rego. [End of section] Footnotes: [1] A home mortgage is an instrument by which the borrower (mortgagor) gives the lender (mortgagee) a lien on residential property as security for the repayment of a loan. A first-lien mortgage creates a primary lien against real property and has priority over subsequent mortgages, which generally are known as junior, or second, mortgages. That is, first liens are the first to be paid when the property is sold. [2] State laws primarily govern the foreclosure process and treat foreclosures differently, with some states requiring court action-- that is, judicial foreclosure. [3] These challenges have centered on whether the paperwork documenting transfers of loans into securities pools adequately proves that the trust (the entity formed to hold the securitized loans) seeking to foreclose on a property was the actual mortgage holder with the authority to foreclose. [4] GAO, Mortgage Foreclosures: Documentation Problems Reveal Need for Ongoing Regulatory Oversight, [hyperlink, http://www.gao.gov/products/GAO-11-433] (Washington, D.C.: May 2, 2011). [5] The Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act), enacted on July 21, 2010, establishes the Bureau of Consumer Financial Protection (known as the Consumer Financial Protection Bureau or CFPB) as an independent bureau within the Federal Reserve System. Section 1066 of the Dodd-Frank Act authorized the Secretary of the Treasury to provide administrative services necessary to support the CFPB before the transfer date and to exercise certain of its powers until the appointment of a CFPB Director. 12 U.S.C. § 5586. "Federal consumer financial law" is a defined term in the Dodd- Frank Act that includes more than a dozen existing federal consumer protection laws, including the Truth in Lending Act, the Real Estate Settlement Procedures Act, and the Equal Credit Opportunity Act, as well as title X of the Dodd-Frank Act itself. 12 U.S.C. § 5481(12), (14). [6] Much of the Truth in Lending Act addresses disclosures for consumer credit transactions, and the Real Estate Settlement Procedures Act of 1974 focuses primarily on the regulation and disclosure of mortgage closing documents. Other relevant consumer protection laws include the Fair Housing and Equal Credit Opportunity Acts, which address granting credit and ensuring nondiscrimination in lending; the Fair Credit Reporting Act, which addresses consumer report information, including use of such information in connection with mortgage lending; and the Secure and Fair Enforcement for Mortgage Licensing Act of 2008 (SAFE Act), which requires licensing and/or registration of mortgage loan originators. Fair Housing Act, 42 U.S.C. §§ 3601-3619; Equal Credit Opportunity Act, 15 U.S.C. §§ 1691- 1691f; Truth in Lending Act, 15 U.S.C. §§ 1601-1667f; Real Estate Settlement Procedures Act of 1974, 12 U.S.C. §§ 2601-2617; Fair Credit Reporting Act, 15 U.S.C. §§ 1681-1681x; SAFE Act, 12 U.S.C. §§ 5101- 5116. [7] 12 U.S.C. §§ 5201 note, 5220 note. The law expires December 31, 2014. 50 U.S.C. App. §§ 501-597b. [8] 12 U.S.C. § 1844(c)(2). "Functional regulation" refers to the premise that risks within a diversified organization can be managed properly through supervision focused on the individual subsidiaries within the firm. That is, securities activities are supervised by securities regulators, banking activities by banking regulators, and insurance activities by insurance regulators. [9] GAO, Financial Regulation: A Framework for Crafting and Assessing Proposals to Modernize the Outdated U.S. Financial Regulatory System, [hyperlink, http://www.gao.gov/products/GAO-09-216] (Washington, D.C. Jan. 8, 2009). [10] Federal Reserve System, Office of the Comptroller of the Currency, and Office of Thrift Supervision, Interagency Review of Foreclosure Policies and Practices, (Washington, D.C.: April 2011). [11] Testimony of John Walsh, Acting Comptroller of the Currency, Office of the Comptroller of the Currency, before the Committee on Banking, Housing, and Urban Affairs, United States Senate, Washington, D.C.: February 17, 2011. [12] Statement by Daniel K. Tarullo, Member, Board of Governors of the Federal Reserve System, before the Committee on Banking, Housing and Urban Affairs, United States Senate, Washington, D.C.: December 1, 2010; and speech delivered by FDIC Chairman Sheila Bair at Mortgage Bankers Association's Summit on Residential Mortgage Servicing for the 21st Century, January 19, 2011. For example, Chairman Bair has suggested that servicers provide borrowers a single point of contact to assist them throughout the loss mitigation and foreclosure process. The contact would be able to put a hold on any foreclosure proceeding while loss mitigation efforts were ongoing. [13] [hyperlink, http://www.gao.gov/products/GAO-09-216]. [14] [hyperlink, http://www.gao.gov/products/GAO-11-93]. [15] Loans that were sold into pools and then securities issued by entities other than the government-sponsored enterprises Federal National Mortgage Association (Fannie Mae), Federal Home Loan Mortgage Corporation (Freddie Mac), or Government National Mortgage Association (Ginnie Mae) are known as private label MBS. [End of section] GAO's Mission: The Government Accountability Office, the audit, evaluation and investigative arm of Congress, exists to support Congress in meeting its constitutional responsibilities and to help improve the performance and accountability of the federal government for the American people. GAO examines the use of public funds; evaluates federal programs and policies; and provides analyses, recommendations, and other assistance to help Congress make informed oversight, policy, and funding decisions. GAO's commitment to good government is reflected in its core values of accountability, integrity, and reliability. Obtaining Copies of GAO Reports and Testimony: The fastest and easiest way to obtain copies of GAO documents at no cost is through GAO's Web site [hyperlink, http://www.gao.gov]. Each weekday, GAO posts newly released reports, testimony, and correspondence on its Web site. To have GAO e-mail you a list of newly posted products every afternoon, go to [hyperlink, http://www.gao.gov] and select "E-mail Updates." Order by Phone: The price of each GAO publication reflects GAO's actual cost of production and distribution and depends on the number of pages in the publication and whether the publication is printed in color or black and white. Pricing and ordering information is posted on GAO's Web site, [hyperlink, http://www.gao.gov/ordering.htm]. Place orders by calling (202) 512-6000, toll free (866) 801-7077, or TDD (202) 512-2537. Orders may be paid for using American Express, Discover Card, MasterCard, Visa, check, or money order. Call for additional information. To Report Fraud, Waste, and Abuse in Federal Programs: Contact: Web site: [hyperlink, http://www.gao.gov/fraudnet/fraudnet.htm]: E-mail: firstname.lastname@example.com: Automated answering system: (800) 424-5454 or (202) 512-7470: Congressional Relations: Ralph Dawn, Managing Director, firstname.lastname@example.com: (202) 512-4400: U.S. Government Accountability Office: 441 G Street NW, Room 7125: Washington, D.C. 20548: Public Affairs: Chuck Young, Managing Director, firstname.lastname@example.com: (202) 512-4800: U.S. Government Accountability Office: 441 G Street NW, Room 7149: Washington, D.C. 20548:


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As it did last year, the impenetrably difficult Demon's Souls is giving players just a teensy bit of a break between now and New Year's. From now to Jan. 2, Demon's Souls will ease the game's difficulty and unlock "otherwise inaccessible areas and items."
For those familiar with the game, that means, Demon's Souls is shifting to a Pure White World Tendency. It follows Atlus' decision to continue online support for the 2009 game through 2012. If you don't have it, the full title is available for $20 at retail.


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Classic Throwback Of The Week: Canibus, Big Pun, DMX, Mos Def, Mic Geronimo & John Forte Freestyle Cypher!
Canibus, Big Pun, DMX, Mos Def, Mic Geronimo, John Forte roundtable discussion turned into a freestyle rap session. Shout out to J Great
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View Real Estate Agents
5 Real Estate Agents Found
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Tell them you found them on LinkUAgent!
Courtesy Directory Listings
Carla Murray NeighborCity.com
1417 15th st
san francisco, California 94103
san francisco, California 94103
Phone: 415-814-3429
Website: http://neighborcity.com
Contact Carla Murray
Tim Devine FSBO-LA.COM
8981 Sunset Blvd
Los Angeles, California 90069
Los Angeles, California 90069
Phone: 310-270-4140
Website: fsbo-la.com
Contact Tim Devine
Peter Rosen MBA. HomeSmart Evergreen Realty
9901 Irvine Center Drive
Irvine, California 92618
Irvine, California 92618
Phone: 951-999-3366Cell: 951-505-4269
Website: GuaranteedHomeRewards.com
Contact Peter Rosen MBA.
Glen Henderson Silvercrest Realty Group
3131 Camino Del Rio North, Ste 1420
San Diego, California 92108
San Diego, California 92108
Phone: 619-889-7646
Website: www.orangecounty-shortsale.com
Contact Glen Henderson
Glen Henderson San Diego Short Sale Experts
3131 Camino Del Rio N, Ste 1170
San Diego, California 92108
San Diego, California 92108
Phone: 619-500-3222Cell: 619-500-3222
Website: www.sdshortsaleexperts.com
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LinkUAgent is your one-stop source for real estate agents in Central Valley, California! The real estate agents listed can help you find homes or other residential properties, such as condos, houses, apartments, land or lots, rentals, and multi-family homes in Central Valley and Orange County. Most real estate agents websites allow you to search MLS listings or view featured listings on their website.
Our agents can also help with a variety of other real estate related topics. Please feel free to browse their website or contact them with any questions you may have. Don't for get to tell them, "You saw them on LinkUAgent.com!"
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Do you like the tasteful impression of modern styles but need something warmer than the standard designs? The Century Hardware Plymouth Series is an urbane collection of cabinet pulls and knobs geared towards adding a fresh and contemporary feeling to your home without the cold temperature that most modern décor comes with. Come see how this decorative hardware collection can update your home in cultured style.
Everything about the Plymouth Collection is about finding the right balance. Plymouth cabinet knobs and pulls have just enough design to make them decorative without being excessively complicated. Choose cabinet knobs with a ribbed or concentric circle design for a neat and chic impression. If you want a fuller grip, choose cup pulls from Century Hardware. Wide and deep, cup pulls give you plenty of area to hold on to. You can also find traditional cabinet pulls if you like a thinner, more classic style.
The finishes on this decorative hardware are also just the right combination for a subtle and rich texture. Let weathered brass, dull satin nickel or oil rubbed bronze set the tone in your home. From elegant cup pulls to tasteful cabinet knobs, Century Hardware has the décor elements you need to get it just right. So order your own cabinet pulls and knobs, and dress your home for success.


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By Russ Britt
Don't look for Walgreen Co. to give in to pressure anytime soon and take tobacco products out of its nearly 8,700 stores.
Statements from two company officials Wednesday indicate that it probably would do more harm than good to try to extract cigarettes from its shelves, for a number of reasons.
First, MarketWatch asked Walgreen /quotes/zigman/245520/delayed /quotes/nls/wag WAG to respond to a letter from the National Consumers League, Center for Science in the Public Interest and Change to Win Retail Initiatives that asks the drug retail giant to follow last week's lead of CVS Caremark Corp. /quotes/zigman/169740/delayed /quotes/nls/cvs CVS , which said it would stop selling tobacco products Oct. 1.
In an email, Walgreen spokesman James Graham said: "As the U.S. retail pharmacy leader and health-care partner in offering smoking-cessation programs, products and initiatives, Walgreen's is well positioned and committed to addressing the root causes of tobacco use by offering consumers alternatives and solutions to help change behavior and quit smoking, which are effective ways to truly reduce tobacco consumption."
Graham went on to say 68% of adult smokers in the U.S. want to quit, and Walgreen would continue to help them.
Also, at a Leerink Swann Healthcare Conference, the company's divisional vice president of investor relations and finance, Rick Hans, echoed those sentiments, but offered a more business-oriented perspective.
"I would add that, I really don't believe that forcing customers to go to the gas stations is going to be helping them. and frankly, the number of outlets that sell cigarettes I've heard is as much as 250,000 in the U.S.," Hans said, according to transcripts of the meeting. "So taking us out of the equation isn't really going to change the demand for smoking. I think I'd rather had people there — smokers are customers, they are people to us, and we are going to try to help them."
Maybe that will settle it.
Follow Russ Britt on Twitter @russbrittmktw.
Follow Health Exchange on Twitter @MWHealthBlog.
More health-care news from MarketWatch:
Obamacare adds 1.1 million but monthly signups are down
Poll says uninsured numbers are down but Obamacare effects are unclear


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Those who hunt the SEO grail do so for a common reason: Organic search continues to offer a powerful channel for attracting online visitors without a major advertising budget, a chance many small and midsize businesses (SMBs) cannot afford to ignore.
"It's still a very high return on investment for those who are willing to be both creative and be appropriately technical," said Rand Fishkin, CEO of SEOmoz, in an interview. "I think the wonderful thing about SEO for SMBs is the opportunity is continually increasing, and that's because the quantity of searches and searchers continues to grow."
[ Is your company using social media to its fullest potential? Read 5 Tips To Build Your Personal Social Brand. ]
But SEO is not an easy game. Even once you think you've got it figured out, a minor change in an algorithm or the competitive landscape can banish yesterday's page-one result to tomorrow's search oblivion. Fishkin, who wrote the book on SEO--or at least one of them--shared his current best practices for SMBs, including advice on how to handle negative changes in your results.
1. SEO means different things to different people.
For some SMBs, SEO simply translates to: Where do I show up on Google? A more comprehensive view of search would at least need to include Microsoft's combined Bing-Yahoo platform. These days, Fishkin said, plenty of folks use SEO to mean a variety of things that extend past the core definition.
"The last six to twelve months, we're feeling a different thing, where SEO is coming to mean all of inbound marketing for some people," Fishkin said. He's something of a purist, noting that although the acronym stands for search engine optimization, more and more people might use it interchangeably for Facebook, Pinterest, and other sources of online referrals. Consider it a reminder to know what matters to your business in terms of how people find it online. There's no one-size-fits-all strategy, particularly not in the diverse universe of SMBs. Know what it means to you and tailor your approach accordingly.
2. Mobile does not change everything.
You don't often see that sentiment these days, but Fishkin thinks the predicted sea changes in SEO as a result of smartphones and tablets are off-target. In his view, mobile is not revolutionizing search results; rather, it's increasing the volume of search results, which is a good thing for marketers.
"Your mobile phone is merely a small laptop," Fishkin said. The increasing use of responsive design--websites that adjust appropriately for the user's screen size, no matter their device--is one of the key reasons behind his opinion. "Mobile has actually become much less of a transformational technology and much more of an enabling technology. It merely means we are much more frequently connected to the Web."
3. Get the basics right.
The caveats are out of the way; now enter the fundamentals. "Make sure that your website is accessible and follows the key best practices for SEO," Fishkin said. Those include: Don't block robots from accessing your site's pages. Don't have URLs that produce duplicate content. Do keyword research for all of your online content development, including marketing, branding, product descriptions, blog posts--"whatever content you're producing on the Web," Fishkin said. "Those essentials are still absolutely critical to getting SEO right."
Here's your reason to do the grunt work, according to Fishkin: "Because so many people get them wrong, there's still a big opportunity for SMBs that take even those basic best practices seriously."


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Websphere Lombardi Edition V7.2(WLE)
has two kinds of message events: Intermediate Message Event(IME) and Start
Message Event(SME). Message Event represents a data where incoming message is
captured. Message Event can derive from several sources, one of which is from
Undercover Agent (UCA). When receiving the message event, we need to have
message event listener to respond to the event. The IME listens to all events
occurring anywhere in the process. The SME is functioning similar to Start
Event based on the incoming message.
Objectives:This article demonstrates both Intermediate and Start Message Event (IME and SME). Event is released by UCA. IME (listener) is used for restart an activity, terminate process and update process' state. SME (listener) is used for starting a new process app.
In this tutorial, we cannot go step by step. We will go through:
- Use UCA to generate message event
- Use Coach and embed JS into our activity.
- Use IME to end process.
- Use IME to restart an activity
- Use IME to update process' state
- Use SME to start a new process.
Please refer to Message Event file for the content in pdf , and the twx exported file from WLE 7.2 as a reference.


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Central, Hong Kong – Best personal finance app Swippe Pocket has been updated to version 1.2, which is available for all iOS devices. Swippe Pocket helps users to keep track of all personal debts with a simple and clear user-interface. With the application you can keep track of what payment is owed to you, and what payment you owe to others. Debts are stored along with the name of the person, desired currency and also a note can be left along with the debt to remind you of details. The new version allows uses to add and edit the date for each debt, also includes many improves over previous version such as better retina support.
New Features in Swippe Pocket version 1.2:
* Allow setting and editing the date for debts
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In a nutshell, generalized algebraic data types, or GADTs for short, are a first-class phantom type of sorts. The basic idea is to enrich the constructors of an ADT with a more expressive "return" type by allowing the instantiation of one or more type parameters. A simple motivating example is that of an abstract syntax in Peyton Jones's original paper:
data Term a where Lit :: Int -> Term Int Inc :: Term Int -> Term Int IsZ :: Term Int -> Term Bool If :: Term Bool -> Term a -> Term a -> Term a Pair :: Term a -> Term b -> Term (a,b) Fst :: Term (a,b) -> Term a Snd :: Term (a,b) -> Term b
For instance, the constructor for
Inc specifies the type of its argument as
Term Int by constraining its application to bind the parameter a to
Int, in effect specifying the "return type" of the constructor. Xavier Leroy's proposal for a syntax extension of OCaml would look like this:
type 'a term = | Lit of int constraint 'a = int | Inc of int term constraint 'a = int | IsZ of int term constraint 'a = bool | If of bool term * 'a term * 'a term | Pair of 'b term * 'c term constraint 'a = 'b * 'c | Fst of ('b * 'c) term constraint 'a = 'b | Snd of ('b * 'c) term constraint 'a = 'c
Each syntax emphasizes complementary views of what "is" the essence of this generalization: Haskell's makes clear the parameter's functional dependency on the constructor; OCaml's stresses the constraints placed on a match on the constructor. In any case, this type shows the three cases a GADT might present:
- No constraint, as in the constructor
- A concrete constraint, as in the constructors
- An existential constraint, as in the constructors
The constraints a GADT places on the parameters must be met by the functions that do a pattern-matching on the type. In general, the result type is a function of the types of the parameter. This requires polymorphic recursion which forces the use of an explicit rank-2 type for it. For instance, a function evaluating a
Term a will have type a for each possible a defined in the GADT. In the following code the match for
Lit forces a to be instantiated to
Int, whereas the matching for
IsZ forces it to
eval :: Term a -> a eval term = case term of Lit n -> n Inc t -> eval t + 1 IsZ t -> eval t == 0 If c x y -> if eval c then eval x else eval y Pair x y -> (eval x, eval y) Fst t -> fst (eval t) Snd t -> snd (eval t)
Unfortunately, the current version of OCaml (3.11) does not yet include either GADTs or rank-2 polymorphism. On July 11th, 2009, Oleg announced that OCaml's type system is expressive enough to encode GADTs. On his site he shows three applications of the technique. However, Oleg's examples do not offer much guidance in how to apply the encoding, especially since the more complete example, that of the typed
scanf, is too advanced an application to use as a template. I have shown in another post how to encode polymorphic recursion with rank-2 types. Here I'll explain how to treat each of the three cases in a GADT to systematically embed the type in OCaml.
The basic technique is to use a witness for the constraint placed on the parameter. Oleg uses a module with the required semantics:
module EQ = struct type ('a,'b) eq = Refl of 'a option ref * 'b option ref let refl () = let r = ref None in Refl (r, r) let symm (Refl (x, y)) = Refl (y, x) let apply_eq (Refl (x, y)) v = x := Some v; match !y with | Some w -> x := None; w | _ -> assert false end
A value
eq of type
('a, 'b) eq witnesses the equality of types a and b. Given such a witness and a value x of type a,
apply_eq eq x is a safe type cast of x to type b. This is sufficient to force the constraints on the type parameter, as explained in the paper Oleg references. For each one of the above identified cases, Oleg's code encodes the constructor, defines a smart constructor to ease the use of the type as an embedded DSL and pattern-matches on the constructor in order to access its parameters. This is how:
- For unconstrained constructors, nothing needs to be done.
For instance, the type constructor for
Ifdoes not require fixing the constructor's parameter a as it is by definition equal to the type parameter:
| If of bool term * 'a term * 'a term
A smart constructor for this constructor is routine:
let if_ c t f = If (c, t, f)
(the underscore is to avoid a clash with the reserved keyword). Equally routine is pattern-matching on it:
| If (c,t,f) -> …
If desired for reasons of regularity, however, the
constraint 'a = 'bfor an existentially-qualified parameter b can be introduced explicitely using the last encoding.
- For concretely-constrained constructors, it is necessary to witness the equality of the parameter and this concrete type.
It is not as simple, however, to augment the constructor with a value of type
('a, t) EQ.eq: since matches on those values would force the type of a to be the same for every match, it would require that t be the same concrete type everywhere. What is needed instead is an existential type, say b such that it is constrained to be t and which in turn constrains a. Oleg encodes the existential with the double negation on a rank-2 universal, by way of a witness type. In order to maximize the compactness of the code, he uses a class type to introduce the required rank-2 type:
| Lit of < m_lit : 'w . ((int, 'a) eq -> int -> 'w) -> 'w >
Here w witnesses the existence of an a such that, if successfully constrained to
int, it would bear the required type
int term. A smart constructor for this constructor must build the object instance which will provide the required witness:
let lit n = Lit (object method m_lit : 'w . ((int, 'a) eq -> int -> 'w) -> 'w = fun k -> k (refl ()) n end)
Note first that, under the Curry-Howard isomorphism, continuations encode double negation. Note also that the typing must be explicit since it relies on structual and not nominal class types. Note finally that the encoding style is curried much as in Haskell definitions; it is entirely equivalent to encode Leroy-style tupled constructors.
Now a match on a constructor of this kind must invoke the method on the object parameter with a suitable continuation that will accept the witness as valid and coerce the argument to the constrained type:
| Lit o -> o#m_lit (fun eq n -> apply_eq eq n)
As will be apparent from the complete encoding of the Haskell example, the other cases are the same.
- For existentially-constrained constructors, it is necessary to encode the existential with a rank-2 type, and witness the equality of the parameter and this type.
This case is an extension of the previous one, with the twist that the existential must be encoded separately. In this case Oleg uses a record type instead of an object type, but the encoding could use the latter equally well. For instance, in the case of
Pairs, there must exist types b and c such that a is constrained to be b×c. The constructor factors out this existential:
| Pair of < m_pair : 'w . ('a, 'w) k_pair -> 'w >
k_pairwill bear the required witness w on a's constraint:
type ('a, 'w) k_pair = { k_pair : 'b 'c . ('b*'c, 'a) eq -> 'b term -> 'c term -> 'w }
The equality witness expresses the required intent on the types of the constructor's arguments. The smart constructor is analogous to the previous one, except that in this case the continuation has type
let pair p q = Pair (object method m_pair : 'w . ('a, 'w) k_pair -> 'w = fun k -> k.k_pair (refl ()) p q end)
The pattern-match is analogous too:
| Pair o -> o#m_pair { k_pair = fun eq x y -> apply_eq eq … }
Here's the complete code for the type definitions and the smart constructors encoding the Haskell mini-expression language example:
type 'a term = | Lit of < m_lit : 'w . ((int , 'a) eq -> int -> 'w) -> 'w > | Inc of < m_inc : 'w . ((int , 'a) eq -> int term -> 'w) -> 'w > | IsZ of < m_isz : 'w . ((bool, 'a) eq -> int term -> 'w) -> 'w > | If of bool term * 'a term * 'a term | Pair of < m_pair : 'w . ('a, 'w) k_pair -> 'w > | Fst of < m_fst : 'w . ('a, 'w) k_fst -> 'w > | Snd of < m_snd : 'w . ('a, 'w) k_snd -> 'w > and ('a, 'w) k_pair = { k_pair : 'b 'c . ('b*'c, 'a) eq -> 'b term -> 'c term -> 'w } and ('a, 'w) k_fst = { k_fst : 'b 'c . ('b , 'a) eq -> ('b * 'c) term -> 'w } and ('a, 'w) k_snd = { k_snd : 'b 'c . ('c , 'a) eq -> ('b * 'c) term -> 'w } let lit n = Lit (object method m_lit : 'w . ((int , 'a) eq -> int -> 'w) -> 'w = fun k -> k (refl ()) n end) let inc t = Inc (object method m_inc : 'w . ((int , 'a) eq -> int term -> 'w) -> 'w = fun k -> k (refl ()) t end) let isz t = IsZ (object method m_isz : 'w . ((bool, 'a) eq -> int term -> 'w) -> 'w = fun k -> k (refl ()) t end) let if_ c t f = If (c, t, f) let pair p q = Pair (object method m_pair : 'w . ('a, 'w) k_pair -> 'w = fun k -> k.k_pair (refl ()) p q end) let first p = Fst (object method m_fst : 'w . ('a, 'w) k_fst -> 'w = fun k -> k.k_fst (refl ()) p end) let second p = Snd (object method m_snd : 'w . ('a, 'w) k_snd -> 'w = fun k -> k.k_snd (refl ()) p end)
It is important to remark on the types of the smart constructors, which are the most similar to the Haskell constructors:
val lit : int -> int term val inc : int term -> int term val isz : int term -> bool term val if_ : bool term -> 'a term -> 'a term -> 'a term val pair : 'a term -> 'b term -> ('a * 'b) term val first : ('a * 'b) term -> 'a term val second : ('a * 'b) term -> 'b term
Now, as I mentioned above, an evaluator has type
'a term -> 'a for all a; this requires rank-2 polymorphism. In order to keep the namespace tidy, I use a local module definition hiding a record type encoding the higher-kinded function type:
let eval e = let module E = struct type eval = { eval : 'a . 'a term -> 'a } let rec eval = { eval = function | Lit o -> o#m_lit (fun eq n -> apply_eq eq n) | Inc o -> o#m_inc (fun eq t -> apply_eq eq (eval.eval t + 1)) | IsZ o -> o#m_isz (fun eq t -> apply_eq eq (eval.eval t = 0)) | If (c,t,f) -> if eval.eval c then eval.eval t else eval.eval f | Pair o -> o#m_pair { k_pair = fun eq x y -> apply_eq eq (eval.eval x, eval.eval y) } | Fst o -> o#m_fst { k_fst = fun eq p -> apply_eq eq (fst (eval.eval p)) } | Snd o -> o#m_snd { k_snd = fun eq p -> apply_eq eq (snd (eval.eval p)) } } end in E.eval.E.eval e
In every case the coercion must be applied at the end, to the result of recursively evaluating the subexpressions in a constructor.
This is all there is to Oleg's encoding. For me, this exegesis has two lessons: first, much as rank-2 polymorphism, GADTs are a conservative extension to Haskell's and OCaml's type system. In fact, version 3.12 will allow higher-ranked functions via explicit annotations. One can only hope that the latter would also find its way into the next release. Second, that Oleg's proof-of-concept examples bear detailed examination to find the general mechanism behind his insights.


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For the second week in a row, the McPherson High School JV football team got some revenge for the varsity Bullpups, this time with a 20-8 thumping of Winfield Monday at McPherson Stadium.
For the second week in a row, the McPherson High School JV football team got some revenge for the varsity Bullpups, this time with a 20-8 thumping of Winfield Monday at McPherson Stadium.
In the freshmen game, MHS exploded for 24 fourth quarter points to win 46-22.
The JV Pups started off on the right foot Monday. Unfortunately, they couldn't get any points off of the turnover. In fact, both teams struggled to move the ball for most of the first quarter before Cody Starkel was able to move the MHS offense downfield late in the period. The drive set up a Noah Jirgens four-yard touchdown run with a minute to go in the quarter. A two-point conversion failed, leaving the score 6-0 Pups.
The offensive struggles continued in the second quarter, with the score remaining 6-0 at the intermission.
McPherson made some adjustments, though, at halftime for second-half quarterback Marcus McDaniel, who proceeded to find numerous open lanes and rush for several big games.
McDaniel found the endzone twice in the half, with the first coming with 2:49 left in the third quarter from a yard out. Jirgens added a two-point conversion to make it 14-0.
McDaniel broke loose on a 24-yard touchdown run, thanks in part to some excellent blocking from the entire Bullpup (5-0) offensive unit, with 5:25 left to go in the game to make it 20-0 MHS.
"[The coaches] made a few adjustments at halftime," MHS JV coach Chet Harlin said. "I know the offensive coaches got some things hashed out and the kids responded well and got everything fixed."
The Vikings made a last push in the final minute of the game, scoring with four seconds left on the clock on a 12 yard pass from Layke Hoffman to Issac Bailey. A two-point conversion made it 20-8 as time ran out.
In the freshmen game, the two teams were tied at 22-22 entering the fourth quarter. McPherson opened up the throttle, though, two-and-a-half minutes into the period, as Brock Malm raced for a 51-yard touchdown after grabbing a pass from Casen Hoover to kick off the offensive explosion.
T.K. Mukwindidza added a two-point conversion, followed by a 10-yard touchdown run with 5:55 left in the game. Hoover added a 36-yard scoring run with 2:44 left to put the icing on the 24-point win.
Hoover had a phenomenal game, as, in addition to the fourth quarter scores, he also had a pair of 35-yard touchdown passes to Caleb Spaich in the first half. He also added a pair of two-point conversions.
Mukwindidza also had a 17-yard run in the first quarter and a first-half two-point conversion.
The JV squad has a pair of games left on the schedule, both away. Monday, they will travel to Mulvane for a 6:30 p.m. kickoff.
The freshmen play twice next week, once Monday at Mulvane, and then Oct. 17 in their season finale at McPherson Stadium against Emporia.


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To the Editor:
I would like to comment on the July 31 article by Kim Kalunian titled "4 local legislators decline annual pay raise." It is important to have the present legislators state their intentions as to accept or decline the annual pay raise or COLA (cost of living adjustment). Equally important for the voters are the intentions of the candidates running for the General Assembly.
As the Republican candidate for House Representative in District 23, I would like to state my intentions regarding this issue. When elected in November, I will not accept the scheduled increase. I would also like to go on record and state that I will not accept any of the annual pay increases (COLAs) as long as the voters of District 23 support me with their votes.
In addition to declining any pay increases, I will not accept any health benefits that are offered to state representatives and senators. Why health benefits are afforded to part-time legislators is another Constitutional issue! I will not accept any stipend for declining the health benefits as well.
Lost on many of the reps and senators is that they are public servants. How would I, in good conscience, accept a COLA when so many retired, hard working people are being stripped of the COLAs they were promised? When spending is corrected at the State House, unemployment is below the national average and COLAs can be given, without burdening the taxpayers, only then would I consider any pay increase for myself.
John M. Falkowski
Republican Candidate
RI House of Representatives District 23