United States General Accounting Office .-_.' Report to the Chairman, &A0 Committee on Ways and Means, House of Representatives ,August 1990 , SOCIAL SECURITY IRS Data Can Help SSA Credit More Wages c United States General Accounting Office Washington, D.C. 20648 - Human Resources Division B-240598 August 31,199O The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House of Representatives Dear Mr. Chairman: Each year, employers report to the Social Security Administration (%A) the amount of wages (earnings) paid to their employees on Form W-2, so that SSAcan credit the wages to each worker’s social security account. Proper credit of wages is important because a worker’s earnings deter- mine both his or her eligibility for and amount of future social security benefits. SSArecords each employee’s earnings after checking whether it has established an account with that person’s name and social security number (SSN). If the identifying information on Form W-2 cannot be matched to an established (valid) account, %A records the earnings in a suspense file. These wage reports remain in the suspense file until crediting to a valid account is possible. In March 1989, you expressed concern over whether SSAwas doing all that it could to see that employees were receiving credit for their wages. You asked specifically whether SSAcould reduce the size of its suspense file by using information developed by the Internal Revenue Service (IRS) for tax compliance purposes. You also asked for statistics on the growth of SSA’S suspense file over recent years. - As of June 1989, about 178 million wage reports worth $138.4 billion of uncredited earnings were recorded in SSA’Ssuspense file. It had grown by 24.2 million reports (a 18percent increase) and $58.2 billion (a 73- percent increase) over the past 5 years (see app. I). SSAcould reduce the size of the suspense file and credit more workers’ wages by using independently developed I= data to identify to whom the uncredited earnings belong. For tax year 1987, IRS officials believe their data identified taxpayers for about 600,000 uncredited wage reports, worth about $4.2 billion in uncredited earnings. By matching IRS resolutions to SSA’Ssuspense file, we found that %A had not resolved 345,950 of these uncredited wage reports worth $2.1 billion. SSAcould use such data immediately to record the earnings on as many as 120,000 uncredited wage reports, representing $762 million. The IRS Page 1 GAO/HUD-go-112 SSA Can Credit More Wages With IRS Data B-240698 people to whom it issued each SSN. Reports that pass this validation check-that is, the name and SSN correspond with those in an existing account-are considered valid and can be credited. Reports that fall are identified as invalid. SSArecords the invalid reports in its suspense file unless correcting information is provided through one of various internal processing actions (see app. III). Of the 250 million wage reports received for tax year 1987, SSAplaced about 5.8 million (involving social security wages of $17.3 billion) in the suspense file. There are various reasons wage reports do not pass the SSA validation control check. For example: l SSNS may not match because the employee has reported an incorrect number to an employer or the employer has incorrectly recorded the employee’s SSN. Sometimes, employees who do not have their own SSN use someone else’s or give a fictitious one to the employer. In other cases, the wage report does not include the SSN. l Names may not match because the employer and/or employee spelled the name differently than SSAhas recorded it in its master file. Also, frequently individuals who legally change their names do not notify SSA; thus the name on the wage report differs from that on the SSAaccount. SSAuses a variety of processes in an attempt to identify the people to whom these invalid wage reports belong so it can credit the earnings to their social security account. Resolution processes include writing the person at the address provided on the invalid wage report, contacting employers with a high percentage of discrepant wage reports, and peri- odically comparing ss’s name and SN control file against the suspense file to see if updated information in the control file will permit the posting of uncredited wages (see app. III). SSA continues these resolution processes for at least 5 years before archiving a wage report as unresolved. These processes resolve several million of the reports recorded in the suspense file each year. But despite their success, the suspense file has continued to grow. In February 1989, because of concerns about the escalation of uncredited earnings in the suspense file, the Commissioner of Social Security established a task force to suggest ways to increase the rate of invalid wage report resolutions. Composed of representatives from Page 3 GAO/II.RD(H)-112 SSA Can Credit Mom Wages With I&5 Data B240.593 As of June 1989, IRShad resolved 345,950 tax year 1987 wage reports, IRS Data Can Help representing $2.1 billion in wages, that SSAcontinued to carry as SSA Resolve More unresolved in its suspense file. Not all of IRS’S resolutions will pass SSA’S Uncredited Earnings validation check (see pp. 2-3) for crediting wages to individual accounts. However, many could be directly credited and others could be credited Reports after additional follow-up by SSA. About 120,000 of the IRS resolutions matched valid SSAaccounts, and we believe SSA could directly credit them. These resolved wage reports amounted to about $762 million in uncredited tax year 1987 earnings (see table 1). For over 53,000 of these resolutions, there was exact agreement between the identity information on the invalid W-2 and on a filed tax return. For another 33,700 wage reports, there was agreement except for minor variances. In their resolution processes, both agencies manipulate the identity information, but in different ways, to see if the mismatch can be resolved. (See app. III for a discussion of SSA’Ssingle select and opera- tion 30 processes.) Table 1: IRS Wage Report Resolutions by Nature of Match to Tax Returns Dollars in thousands __ Resolutions undergoing SSA validation Passing Not passing Nature of match No. Amount No. Amount Exact 53,301 $574,593 189,710 $1,168,270 ____ Minor variances 33,712 103,912 16,820 56,290 Missing Information 32,557 83,017 14,718 68,442 Other 0 0 5,132 13,850 Total 119,570 $761,522 226,380 $1,306,852 Source GAO calculations based on comparison of IRS 1987 resolution tapes and the SSA suspense file as of June 1989 The remaining 32,557 “valid’ wage reports resolved by IRS did not con- tain certain identity information when submitted to SSA.IRS was able to obtain this information through its resolution process. IRS’Smatching of the remaining 226,380 wage reports was to 8SN and name combinations that did not agree with SSA’S official SSN and name control file. These resolutions are classified as “invalid” by SSA.How- ever, the resolutions indicate that IRSidentified persons using identity information on a tax return that is the same or very similar to identity information on the invalid W-2. These resolutions could represent Page 6 GAO/HRBsOll2 !%A Can Credit More Wages With IRS Data 8249698 SSAalso agreed with our recommendation and said it has initiated action to accomplish the data exchange. SSAsaid that proposed revisions to the IRS/SSA memorandum of understanding on combined annual wage reporting, expected to be effective in August 1990, call for the agencies to devise ways to help each other with name and SSN matching problems. With this provision in effect, SSA plans to begin discussions with IRSto focus on the specific nature of the data exchanges needed to accomplish our recommendation. As agreed with your office, we are sending copies of this report to IRS, .%A, and other interested parties. We also will make copies available to others upon request. Please call me on (202) 275-5365 if you or your staff have any questions. Other major contributors to this report are listed in appendix VI. Sincerely yours, Gregory J. McDonald Associate Director, Income Security Issues Page 7 GAO/HRD~ll2 SSA CM Credit More Wages With IRS Data FE240598 Abbreviations IRS Internal Revenue Service MEF master earnings file NERP national electronic reinstatement project SSA Social Security Administration SSN social security number Page 9 GAO/HRLHO-112 SSA Can Credit More Wages With IILS Data Appendix II kope and Methodology To compare IRS’Sand SSA’Sprocesses for invalid wage report resolutions with SA’S suspense file, we interviewed SSAand IRSofficials to determine (1) how invalid wage reports are identified and processed, (2) the proce- dures followed and efforts made to resolve invalid wage reports, and (3) the uses made of both the resolved and unresolved wage reports. We then obtained a computer tape of IRSresolutions for tax year 1987 wage reports and matched it to SSA’Ssuspense file as of June 1989. The pur- pose was to identify tax year 1987 wage reports resolved by IRSthat SA continued to carry in its suspense file.’ To determine the growth in SSA’Ssuspense file, we obtained SA reports and calculated the yearly net increase in the number and dollar value of wage reports in the suspense. fiie from June 1985 through June 1989. SA agreed to study the usefulness of IRS’Sresolution process as a means to resolve more uncredited earnings. We did not attempt to quantify the number of additional resolutions that SA could make using IRSinforma- tion, as this would have been too costly. We conducted our review between April and December 1989, primarily at IFS and SA headquarters, in accordance with generally accepted gov- ernment auditing standards. ‘At the time of our review, IRS had not canpleted its 1988 tax year resohntion pmcess. Page I1 GAO/ERDB@112 SSA Can Credit More Wages With IRS Data Appendix ID SSA’s Wage Report Resolution Processes They result in about 2.5 million reports being credited to MEF from the suspense file each year. When a wage report is placed in the suspense file, SSAsends a letter to Decentralized the employee identified by the wage report explaining why it cannot Correspondence process the report. The employee is asked to send in information that Operation would resolve the problem. Annually, .%Aresolves about 1.5 million wage reports as a result of its decentralized correspondence operation. If the correspondence was undeliverable or there is no reply from the Ferret Operation employee through the decentralized correspondence operation, SSA sub- jects the wage report to the “ferret” operation. This operation matches identity information from IRS’Smaster data file with comparable infor- mation on the invalid wage report to identify information that could resolve the discrepancy. About 16,000 wage reports are resolved annu- ally by means of the ferret operation. It parallels IRS’S wage report reso- lution process in that both agencies use the same data bases-the IRS individual master file and the invalid wage reports. The sweep operation compares the suspense file with SSA’Supdated ssn- Sweep Operation and name control file to see if any recent name changes have been reported to SSA that would permit wage reports in the suspense file to be credited to MEF. This operation resolves about 300,000 invalid reports each time it is run, about every 18 to 24 months. involves preparing a computer-generated listing of suspense file National Electronic NERP wage reports by the employer identification number. To resolve Reinstatement Project uncredited items, SSA’S regional office staff contacts employers sending SSA large numbers of invalid wage reports. The NERP operation has resulted in more than 5,000 employers being contacted since September 1985. Since its inception, it has resulted in more than 1.5 million invalid reports worth $6.3 billion being resolved. - Operation 30 is a manual effort performed at SSA’s three data operations Operation 30 centers. Using video display terminals, clerical personnel compare sec- tions of the suspense file with sections of the official SSN and name file. They check for common nicknames and other obvious mistakes in the spelling of names. Operation 30 involves judgment decisions, although Page 13 GAO/HED-90-112 SSA Can Credit More Wages With IRS Data Appendix IV Comments From the Social Security A dministration supplementing those in the report text appear at the end of this appendix. THE COMMISSIONER OF SOClAL SECURITY BALTIMORE, MARYLAND 21235 Mr. Joseph F. Delfioo Director Income Security Issues United States General Accounting Office Washington, D.C. 20548 Dear Mr. Delfico: Enclosed for your information is our response to the U.S. General Accounting Office's draft report, 8qSocial Security: IRS Data Can Help SSA Credit More Wages.” Please let us know if we can be of further assistance. Enclosure Page 16 GAO,‘HRE90112 SSA Can Credit More WagesWith IRS Data Appendix IV CommentsFrom the Social Security Administration revision. If the sample has acceptable accuracy, the entire magnetic media file is processed through initial validation. Now on p. 12. pg e 7 a These paragraphs include a reference to the Possible Additional Reinstatement (PAR) Operation. PAR no longer exists as a process. In November 1989, its functions were incorporated into the current Suspense/Reinstate process. Additionally, it should be made clear that further review of the Suspense File for prior year reports is limited to reports from the same (current) employer. Now on p. 13. paae 18, aaraaraoh 1. “Ferret Ouerationl* A statement should be added to note that the Ferret Operation applies to jbndeliverables as well as no response cases. Now on p. 13. Paa 19. DaraaraW2. ” t e t flu& This section should be updated to show that the NERP has resulted in 1.5 million items being reinstated in the amount of $6.3 billion. Pal&l? GAO/HED40-112 SSA Cm Credit More Wages With IRS Data Apperkdix V Comments From the Department of the Treasury DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON. O.C. 20220 JLtL 5 1990 Mr. Joseph F. Delfico Director, Income Security Issues Human Resources Division U.S. General Accounting Office Washington, DC 20548 Dear Mr. Delfico: We have reviewed your recent draft report entitled “Social Security: IRS Data Can Help SSA to Credit More Wages”. We agree with the report’s recommendation that the Commissioners of SSA and IRS amend their existing agreement that governs the exchange and use of tax information to provide for the routine sharing of IRS’ wage report resolution data. With respect to the recommendation for sharing resolution data, we suggest that GAO include qualifying language that information should be shared only to the extent permitted by IRC 6103(l)(5), in conjunction with Section 232 of the Social Security Act I42 USC 432). We will work with SSA to define the specifics of the information to be exchanged in a revised agreement. Thank you for the opportunity to review this report. Best regards. Sincerely, Page 19 GAO/HRBsO112 SSA Can Credit More Wagea With I&3 Data ,, . ---,” .._...._...._,....,.,_.. ., ,,. .- . \ . Ordering Information The first five copies of each GAO report are free. Additional copies are $2 each. Orders should be sent to the following address, accom panied by a check or money order made out to the Saperintendent of Documents, when necessary. Orders for 166 or more copies to be mailed to a single address are discounted 25 percent. U.S. General Accounting Office P.O. Box 6015 Gaithersburg, MD 20877 Orders may also be placed by calling (202) 2758241. i . . p-11_, . . . ._, Appendix VI Major Contributors to This Report Roland H. Miller III, Assistant Director, (301) 965-8925 Human Resources William J. Staab, Assignment Manager Division, Washington, D.C. Thomas J. Dougherty, Evaluator-in-Charge Philadelphia Regional Wayne J. Turowski, Technical Assistance Office (106237) Page 20 GAO/HRD-90112 SSA Cm Credit More Wages With IRS Data Appendix IV CommentsFrom the Socid Security Administration The following is GAO'S comment on SA’S letter of July 17, 1990. 1. SSA’Sother comments concern various changes in its processes or fac- GAO Comment tual data that occurred after the conclusion of our field work. In each case we adjusted the report to reflect this current information. Page 18 GAO/‘HRD-9l%ll2 SSA Can Credit More Wages With IRS Data Appendix IV comments From the social security Administration co MMENTS OF THE SOaL SECURITY -ON ON THE GENERAL T REPORT. "SOW SECURITY: IRS DATA CA& HELP General Accotiina Office IGAO) Recommendation The Commissioners of the Social Security Administration (SSA) and Internal Revenue Service (IRS) should amend their existing agreement that governs the exchange and use of tax information to provide for the routine sharing of IRS 1 wage report resolution data. SSA Comment We agree. SSA has initiated action to accomplish the suggested data exchange. Proposed revisions to the IRS/SSA memorandum of understanding (MOU) on combined annual wage reporting call for IRS and SSA to devise ways each agency can help the other with name/Social Security number (SSN) matching problems. We anticipate that these revisions will be formally incorporated in the MOU by August 1990. Discussions between IRS and SSA could then begin to focus on the specific nature of these data exchanges. Other Comments See comment 1 The comments below are being provided to improve the technical accuracy of this report. Now on p. 3. Paae 6. line 1 The report states, "These processes take up to five years to complete before SSA decides that a wage report cannot be resolved and stops its resolution initiatives." As currently stated, this sentence seems to give the impression that SSA's processes are slow. We believe this statement should be revised to reflect the fact that SSA's efforts continue for at least five years. Now on p. 6 Paae 11. DaraaraDh 2 The last sentence of this paragraph should be revised to reflect the fact that the Suspense File Workgroup expects to issue its report in August 1990 rather than May 1990. Now on p. 12. Paae 16. naraaranh 2 This paragraph should be expanded to note that all items that fail validation are screened against the Suspense/Reinstate File to see if the same name and SSN were previously incorrectly reported and subsequently corrected. Also, only a sample of wage reports from each magnetic media file is run through initial verification to see if it should be returned to the employer for Page 16 GAO/HRD9@112 SSA Can Credit More Wages With IRS Data Appendix III SSA’B Wage Report Resolution Processes defined procedures must be followed. About 575,000 invalid reports are resolved annually as a result. It usually takes about 5 years to complete all of the above operations on wage reports recorded in the suspense file for a particular tax year. When it completes them, SSAconsiders that all reasonable efforts to resolve the invalid reports have been made. It then undertakes no fur- ther initiatives and archives all invalid wage reports. Any resolution from the archive file is normally done at the initiative of the person claiming a benefit. Page 14 GAO/HRD-90-112 SSA Can Credit More Wages With IRS Data Appendix III SSA’sWage Report Resolution Processes Each year, SSA receives hundreds of millions of wage reports to be credited to U.S. workers’ social security accounts. About 94 percent on average pass the initial validation screening, %A estimates. SSA credits these immediately to individual worker accounts in its master earnings file (MEF). Half of the reports that initially fail validation are corrected by one of several efforts. SA records the remainder (about 3 percent) in its suspense file. S.A rekeys or rescans wage reports submitted as paper documents that fail initial validation. This is done to correct any errors resulting from SA’S data-transcribing or optical-scanning operations. Wage reports received on magnetic media are treated somewhat differ- ently. SA screens a sample of wage reports from each media file report received to see if there are validation problems. If the sample has an acceptable accuracy rate, the entire file is processed through validation; otherwise, it is returned to the employer for revision. All items that continue to fail validation are then screened against the suspense/reinstate file to see if the same name and SSN were previously incorrectly reported by the same employer and subsequently corrected. If so, corrections are made and the wages are credited to MEF. Reproces- sing of the corrected and resubmitted wage reports results in an addi- tional 1 percent of wage reports being credited to MEF. Wage reports that still fail validation are then subjected to SSA’S “single select” process. Through computer manipulation of the reported SSN digits, SSA attempts to identify and correct transposition errors related to incorrect reporting of a single digit. Between 60 and 90 permutations are performed on each SSN in an attempt to match the wage report to SSA’Sofficial SSN and name record. The single select process results in validation of about another 2 percent of the wage reports and their crediting to MEF. The remaining 3 percent of wage reports (about 6 million annually) are classified as invalid and recorded in SSA’S suspense file of uncredited earnings, Once this is done, SSA takes a variety of actions in an attempt to resolve the problems with the wage report and reduce the number of reports in the suspense file. These actions, which occur over about a 5-year period, include the (1) decentralized correspondence operation, (2) ferret operation, (3) sweep operation, (4) national electronic rein- statement project ( NEXP),and (5) operation 30. All are described below. Page 12 GAO/~9@112 SSA Can Credit More Wages With IRS Data Appendix I Growth of SSA’sSuspenseFile (1984-89) Size and value of suspense file Reports Eaminqs Number Growth rate Value Growth rate As of June (millions) (pe-nt) (millions) (percent) 1984 153.9 . $80,212 . 1985 156.5 1.7 89,399 11.8 1986 161 0 29 96,198 7.6 1987 166.5 3.4 108,971 13.3 1988 172.6 3.7 127,871 17.3 1989 178.1 3.2 138,435 8.3 Net increase 24.2 15.7 50,223 72.6 Page 10 GAO/HlUHKLl12 SSA Can Credit More Wages With IRS Data Contents Appendix I Growth of SSA’s SuspenseFile (1984-89) Appendix II 11 Scopeand Methodology Appendix III 12 SSA’sWageReport Decentralized Correspondence Operation Ferret Operation 13 13 Resolution Processes Sweep Operation 13 National Electronic Reinstatement Project 13 Operation 30 13 - Appendix IV 15 Comments From the Social Security Administration Appendix V 19 Comments From the Department of the Treasury Appendix VI Major Contributors to This Report Table Table 1: IRS Wage Report Resolutions by Nature of Match 5 to Tax Returns Page 8 GAO/I4RlMO-I12 SSA Can Credit More Wages With IRS Data B-240598 people who had not reported name changes to .%Aor who had given their employers incorrect SNS. Of particular note in this group are 189,000 resolutions that represent exact matches with tax return information. At a minimum, these resolu- tions provide an opportunity for SSAto take additional steps. For example, SSAcould contact these people to request their assistance in resolving the problem with wage reports or send them a copy of their earnings statement. The latter would show that wages earned in certain tax years had not been credited. Because of SSA’Songoing efforts to reduce its suspense file, we shared the results of our work with the suspense file reduction task force. Saying that the IRS resolutions looked like a promising tool, the task force manager indicated it would recommend, in its report to the Com- missioner, that SSApursue obtaining and using the IRSresolution data. The report was expected to be issued in August 1990. The IRSwage report resolution data constitute a tool that SSAcould use Conclusions in its efforts to properly credit earnings to valid social security accounts and reduce the size of its suspense file. About one-third of the resolu- tions could be almost immediately credited to valid accounts with little cost to SSA,IRS data indicate. The remaining resolutions would require further research efforts, but the IRS data should provide SSA with a good starting point. Accordingly, SSA should obtain the IRS information. We recommend that the Commissioners of Social Security and the Recommendation to Internal Revenue amend their existing agreement governing the the Commissioners of exchange and use of tax information to provide for the routine sharing Social Security and of IRS’Swage report resolution data. Internal Revenue SSAand IRS commented on this report in letters dated July 17 and 5, Agency Comments respectively (see apps. IV and V). IRS agreed with our recommendation, but emphasized that data can be shared only to the extent permitted by law. IRS said it will work with SSAto define the specifics of the informa- tion to be exchanged in a revised information exchange agreement. Page 6 GAO/HRD+@112 SSA Cm Credit More Wages With IlIS Data B-240698 various SA operating units, the task force worked throughout 1989 to consider various proposals and evaluate whether new procedures should be adopted or existing ones modified. Because the task force goals paralleled the concerns of the House Ways and Means Com- mittee-increased crediting of wages-we worked closely with the task force and shared with it the overall results of our comparison of IRS and SA data. IRS ResolvesInvalid Wage IRS processing of wage report information begins with its receipt of W-2 wage information from SSA.The information arrives in weekly batches Reports Independent of Qc!A m3i-l primarily between February and July. Wage reports that SSA has classi- fied as valid are processed directly to IRS’Staxpayer compliance files. Invalid reports are processed through IRS’S computerized resolution rou- tine, designed to identify taxpayers to whom these earnings belong. If resolved, the invalid reports are then processed to the compliance files, which later will be matched against tax returns. IRS’s resolution routine is independent of SA’S efforts. It involves com- puter matching of identity information that is reported on tax returns with comparable information on the invalid wage reports. IFSconsiders an invalid wage report resolved if there is an exact or close match of identity information with a filed tax return. IRS then determines whether its resolution is a valid or invalid name and SSN combination relative to SA’S records. The IRS’S resolution requires special processing for tax administration purposes if there is not a valid SA match. But even if the comparison indicates the resolution is invalid relative to SSA’S records, IRS considers the case resolved because it has found a person who filed a tax return using the same or very similar identity informa- tion. IRS believes many of its invalid resolutions represent people who changed their names but did not notify SA of the change. Although IRS formerly provided information on its resolutions to SSA,it no longer does so. Because IRS provided only its final resolutions, SSA could not associate IRS’S resolution with the original invalid wage reports that were resolved. IRS since has changed its resolution process so as to link each resolution to the original invalid report. Page 4 GAO/HRlNJO-112 SSA Can Credit More Wages With IRS Data B-240698 “resolutions” identified name and SSN combinations that represented valid social security accounts, The resolutions for the remaining 226,000 wage reports probably could not be credited to valid social security accounts without further SSA research. However, for these reports IRShas identified a person with similar identity information on his or her tax return as on the uncredited wage report. These resolutions could represent people who changed their name through marriage or divorce but never reported the change to SSA.At a minimum, they offer SSApossible leads to resolve uncredited wage reports. To address your concerns, we interviewed IRSand SSAofficials involved Scopeand with processing employee wage reports. We also obtained a computer Methodology tape of IRSresolutions and matched it to SSA’Ssuspense file as of June 1989. Our work was performed at SSA and IRS headquarters during 1989 in accordance with generally accepted government auditing standards. See appendix II for further information on our scope and methodology. Both s% and IRS need accurate earnings information to administer their Background programs. SSAuses earnings information to determine social security program eligibility and benefit amounts. These are based on a combina- tion of total social security earnings and years of social security cov- erage. IRS uses earnings information to verify income reported on individual tax returns and identify people who either underreported or failed to file a tax return. How SSA Records Each year, by the end of February, employers send annual wage reports Workers’ Wages on Form W-2 to SSAfor each of their employees. This form identifies the employee by name, address, and SSN; it also shows the employee’s total wages, wages subject to the social security tax, and amounts withheld for local, state, and federal taxes. SSAprocesses the wage reports and credits earnings subject to the social security tax to individual earnings accounts. For about 3 percent of the hundreds of millions of wage reports it processes throughout the year, SSAencounters problems in identifying the correct social security account. To assure that reported earnings are credited to valid social security accounts, SSA routinely compares the name and SSN reported on Form W-2 with its control file that identifies Page 2 GAO/HRD.9O.112 .%SACan Credit More Wa@s With IRS Data
Social Security: IRS Data Can Help SSA Credit More Wages
Published by the Government Accountability Office on 1990-08-31.
Below is a raw (and likely hideous) rendition of the original report. (PDF)