31.   The report also criticized Israel for imposing extra charges on calls to the United States and Canada that it did not charge for any other country.

32.   The report also criticized other financial institutions, including Lehman Brothers and Salomon Brothers International.

33.   The report criticized California for doing poorly in providing financial aid to low-income students.

34.   The report criticized the office for not following recommendations the GAO made five years ago that included withholding federal financial help for computerizing inadequate state programs.

35.   The report criticizes both the Palestinian Authority and Israel.

36.   The report criticizes the construction of such a mammoth structure by students without engineering backgrounds needed to provide more scrutiny.

37.   The report criticizes the office of the comptroller of the currency for a lack of independence when examining how well banks comply with federal anti-money laundering laws.

38.   The report criticizes the United States for failing to sign international rights conventions, among them the Convention on the Rights of the Child.

39.   The report also criticized several executives for failing to supervise derivatives activity.

40.   The report also criticized the International Olympic Committee for creating a culture in which lavish gift-giving to IOC members flourished with little accountability.