This might be worth noting: OWCP's filings and SEC notifications seem to be much better in terms of completeness and punctuality. That is, in the beginning the SEC was often asking for clarification and/or demanding corrections of obvious reporting errors. For example, there was a quarter where the public accountants report was as of a date and for a period that preceded the date noted on the accompanying financials - something like getting a blood profile before blood was drawn. Anyway, those kind of mistakes and overall completeness seems to be much better today.