Project: The Financial Reporting Entity

Project No. 3-14

The Financial Reporting Entity, an amendment of GASB Statements No. 14 and No. 34


Download the complete group of comment letters or click on individual links below.

Letter

Affiliation

Submitted By:

 

1

(Bronxville, NY)

Joseph S. Maresca

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2

Texas Society of CPAs

Melissa A. Frazier

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3

State of New York, Comptroller's Office

David J. Hasso

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4

Utah State Auditor's Office

Joe Christensen

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5

City of Tarpon Springs, FL

Ron Harring

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6

State of Utah, Div. of Finance

Marcie Handy

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7

State of TN, Dept. of Audit

Arthur A. Hayes

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8

Wicomico County, MD

Patricia Petersen

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9

Idaho State Controller's Office

Sherrill Geddes

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10

State of Montana, Legislative Audit Division

Brenda Kedish

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11

New York State GFOA

John A. Savash and Michele C. Yen

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12

Virginia Auditor of Public Accounts

Walter J. Kucharski

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13

Oregon State Controller's Office

Kathryn Ross

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14

Hillsborough County, FL

Ajay Gajjar

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15

City of Jacksonville, FL

Kevin G. Stork

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16

State of Alabama, Comptroller's Office

Michael Hudson

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17

California Society of CPAs

Gary M. Caporicci

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18

NASACT

Glen B. Gainer III

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19

State of Wisconsin, Legislative Audit Bureau

Janice Mueller

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20

State of Arkansas, Dept of Finance

Gerald Plafcan

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21

State of Iowa, Dept. of Admin. Svcs.

Calvin McKelvogue

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22

National Federation of Municipal Analysts

Mark Stockwell

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23

State of Michigan, Auditor General

Thomas McTavish

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24

AGA-FMSB

Robert L. Childree

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25

Illinois GFOA, TARC

Melissa Gallagher

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26

WA Society of CPAs

Nestor Newman

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27

Commonwealth of PA

Anna Maria Kiehl

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28

NACUBO

Susan M. Menditto

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29

Michigan GFOA

Jeffrey W. Budd

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30

Fauquier County Gov't and Public Schools

Pon Chen Yusuf

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31

California State Assoc. of County Auditors

Michael J. Miller

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32

University of Utah

Jeffrey J. West and Theresa L. Ashman

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33

AICPA-PCPS

Philip J. Santarelli

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 34  AICPA James C. Lanzarotta and Mary M. Foelster  View 

35

McGladrey & Pullen

Brian Schebler

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36  GFOA Deborah D. Girard View  

37

Florida GFOA

Jeffrey R. Smith

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