Project: Postemployment Benefit Accounting and Financial Reporting

Project No. 34

Pension Accounting and Financial Reporting by Employers


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

Letter

Affiliation

Submitted by

 

1

(Malibu, CA)

Girard Miller

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2

Menifee Union School District

Robert Wolfe

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3

City of Cocoa Beach, FL

Charles H. Holland

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4

(Northern Virginia)

Steven Bland

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5

(Minneapolis, MN)

Terri Carlson

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6

(Oklahoma City, OK)

Tom Daxon

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7

State of Colorado, State Controller's Office

Steve Corder and David McDermott

 View 

8

Oregon State Controller's Office

Kathryn Ross

 View 

9

(Hampton, VA)

Jesse W. Hughes

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10

(Fauquier County Government and Public Schools)

Pon Chen Yusef

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11

(Harrisonburg, VA)

Thornton Parker

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12

KPA Advisory Services, Ltd.

Keith Ambachtsheer

 View 

13

State of Tennessee, Dept of Audit

Arthur A. Hayes

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14

University of California

Peter J. Taylor

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15

(Madison, CT)

Peter Loftus

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16

California Foundation for Fiscal Responsibility

Marcia Fritz

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17

GFOA of Texas

Keith Dagen and Bob Scott

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18

( Palantine, IL)

Richard Skiba

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19

Commonwealth of Virginia, Auditor of Public Accounts

Walter J. Kucharski

 View 

20

Nebraska Public Employee Retirement Board

Denis N.Blank

 View 

21

Cheiron , Inc

Gene Kalawarski and James E. Holland

 View 

22

Sheridan County (MT) Clerks Office

June Johnson

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23

Wisconsin Department of Administration

Stephen Censky

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24

(Member of Society of Actuaries and American Academy of Actuaries)

John M. Crider

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25

Kent County Employees’ Retirement Plan

Michelle R. Balcom

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26

Cavanaugh MacDonald Consulting, LLC

Thomas J. Cavanaugh

 View 

27

State of Wisconsin, Legislative Audit Bureau

Janice Mueller

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28

(Mayer, Hoffman McCann, PC)

Ken Al-Imam

 View 

29

(Croton-on-Hudson, NY)

Martin Ives#

 View 

30

Bolton Partners, Inc.

Robert G. Bolton

 View 

31

Town of Eureka (MT)

Mary Duram

 View 

32

Montana Public Employee Retirement Administration

Barbara Quinn

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33

Buck Township Trustees (OH)

Roger E. Crowe

 View 

34

Festus R-6 School District (MO)

Randy Sheriff

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35

Minneapolis Firefighters' Relief Association Pension Fund

W.C. Schirmer

 View 

36

Neenah Menasha Professional Firefighters I.A.F.F. Local 275

Peter R. Jungers

 View 

37

(Anacortes, WA)

M. Barton Waring

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38

University City School Board (MO)

Robert L. Elgin

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39

Salem Public Library (OH)

Brad Stephens

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40

Chicago Teachers' Pension Fund

Patricia A. Hambrick and Sandra Shebly

 View 

41

Oregon Municipal Finance Officers Association

Michelle Hawkins

 View 

42

Omaha Public School District (NE)

Dennis L. Pool

 View 

43

Texas County & District Retirement System

Gene Glass

 View 

44

Arizona State Retirement System

Paul Matson, Anthony Guarino, and Nancy Bennett

 View 

45

Macomb, MI

Sharon M. Maas

 View 

46

South Carolina Retirement System

Peggy G. Boykin

 View 

47

Montana State Legislative Audit Division

Brenda Kedish

 View 

48

Lubbock Fire Pension Fund (TX)

James R. Butcher

 View 

49

Society of Louisiana CPAs

Barbara A. Watts

 View 

50

Harris County, TX

Larry Durant#

 View 

51

The Jeffrey Company

James P. Garland

 View 

52

City of Three Forks, MT

Sharon G. Smith

 View 

53

Maine PERS

Sandra J. Matheson

 View 

54

(Buck Consultants)

Charles E. Chittenden

 View 

55

State Association of County Retirement Systems (CA)

Robert Palmer

 View 

56

City of Meridien (ID)

Stacy Kilchenmann

 View 

57

Florida Public Pension Trustees Association

Raymond T. Edmondson

 View 

58

Waterford Township General Employees Retirement System   (MI)

Derek Diederich

 View 

59

State of Iowa Department of Admin. Services

Calvin McKelvogue

 View 

60

City of McAllen (TX)

Mike R. Perez and Jerry W. Dale

 View 

61

State of Michigan Auditor General

Thomas H. Mctavish

 View 

62

Broadwater Commissioners

Natalie A. Wenzel

 View 

63

California CPA Society

Gary M. Caporicci

 View 

64

Missouri Department of Transportation

Debbie Rickard

 View 

65

City of Grand Rapids Police and Fire and General Retirement Systems

Peggy Korzen

 View 

66

University of Central Florida

Lynda Dennis

 View 

67

Association of Metropolitan Water Agencies

Diane VanDe Hei

 View 

68

Public Employee Retirement System of Idaho

Don Drum

 View 

69

Teachers Retirement System of Louisiana; Louisiana State Employees Retirement System; Louisiana Scho

Maureen Westgard, Cindy Rougeou, Charles P. Bujol, and Kimberly A. Gann

 View 

70

Office of the Governor, State of California

David Crane

 View 

71

(Princeton, NJ)

Robert C. North

 View 

72

State Teachers' Retirement System of Ohio

Michael J. Nehf

 View 

73

MIT Sloan School of Management

John R. Minahan

 View 

74

Texas House of Representatives Committee on Pensions, Investments & Financial Services

Vicki Truitt

 View 

75

(Denver, CO)

Paul Schrader

 View 

76

Gallatin County Finance Department (MT)

Jill Thierren

 View 

77

City of Dayton, OH

Cheryl J. Garrett

 View 

78

McAllen Fireman's Relief and Trust Fund

Manuel Vargas

 View 

79

State of Arkansas, Dept. of Fin./Admin

Gerald Plafcan

 View 

80

Utah Retirement Systems

Robert K. Kellersberger

 View 

81

International Association of Firefighters

Harold A. Schaitberger

 View 

82

Ehrentreich Consulting and Research

Norman Ehrentreich

 View 

83

Ft. Lauderdale Police and Firefighters' Retirement System

Michael Dew

 View 

84

Midland Firemen's Relief & Retirement Fund (TX)

Brian McGary, Michael Cota, Alan Meyers, and David Stacy

 View 

85

(Shorewood, WI)

John P. Frederick

 View 

86

State of New York Comptroller's Office

Steven J. Hancox

 View 

87

School Employees Retirement System of Ohio

Michele Marra, Carla J. Marshall, Gwen Ross, Daryl Hull, Kathy Thornburg, Elizabeth Homeier

 View 

88

New York State Teachers' Retirment System

Richard A. Young, and Arthur C. Hewig

 View 

89

Idaho State Controller's Office

Darla Rankin

 View 

90

City Controller of Houston, TX

Chris Brown

 View 

91

State of North Carolina

Janet Cowell

 View 

92

New York State GFOA

John A. Savash II and Michele C. Yen

 View 

93

Charter County of Wayne (MI)

Carla E. Sledge & Richard Noelle

 View 

94

Minnesota Teachers Retirement Association (on behalf of numerous Minnesota public employer organizations)

Laura F. Hacking

 View 

95

(MOSERS)

Gary Findlay

 View 

96

Firefighters' Pension Commissioner's office (TX)

Frank Torres and Lisa Ivie Miller

 View 

97

Port of Montana

Sheryl Ralph

 View 

98

City of Long Beach (CA)

Stephen W. Hannah

 View 

99

Conference of Consulting Actuaries

Paul Angelo

 View 

100

Virginia GFOA

Ann H. Shawver

 View 

101

Public School Retirement Systems of Missouri

M. Steve Yoakum, and Lori Woratzeck

 View 

102

Ohio Public Employees Retirement System

Karen Carraher

 View 

103

American Federation of State, County and Municipal Employees (AFSCME)

Steven Kriesberg

 View 

104

Vanguard

Ruth M. Levine and Michael A. Griffin#

 View 

105

The Segal Company

Howard Rog and Kim Nicholl

 View 

106

State of Georgia's State Auditor's Office

Russell W. Hinton

 View 

107

Pew Center on the States

Susan K. Urahn

 View 

108

Trustees of the Teachers' Retirement System of the City of New York

Mel Aaronson

 View 

109

State of Washington, Office of Financial Management

Wendy Jarrett

 View 

110

Metropolitan Utilities District of Omaha (NE)

Roger Burmeister

 View 

111

County Employees' Retirement Fund (CERF) (Missouri)

Ken Dillon, Conny Dover, Rosemary Gannaway, Sherry Shamel, Elaine Luck, Kay Murray, Dennis Turner, Jerry Reynolds, Wayne Schamhorst, and Frank Sifford

 View 

112

(Cambridge, MA)

Diann Shipione

 View 

113

Commonwealth of PA Public School Retirement System

Jeffrey B. Clay and Brian S. Carl

 View 

114

City of Irving, TX

Max S. Duplant

 View 

115

California State Teacher's Retirement System ( CalSTRS)

Robin Madsen

 View 

116

Commonwealth of PA Sate Employees' Retirement System

Anthony Faiola

 View 

117

PERS of Mississippi

Pat Robertson

 View 

118

California Public Employees   System ( CalPERS)

Stephen W. Kessler

 View 

119

Teachers Retirement System of Texas

Ronnie Jung

 View 

120

National Education Association

Bill Raabe

 View 

121

National Association of State Retirement Administrators, National Conference on Public Employee Retirement Systems, and National Council on Teacher Retirement (Signed by Representatives of Member Plans)

Keith Brainard

 View 

122

State of Montana, Dept. of Administration

Paul Christopherson

 View 

123

Deloitte & Touche, LLP

Robin Kramer

 View 

124

Fire and Police Pension Fund (San Antonio)

Warren Schott

 View 

125

Maryland State Retirement and Pension System

Nancy K. Kopp and R. Dean Kenderline

 View 

126

Standish Mellon Asset Management

David Belton

 View 

127

Scott County R-IV School District

Don Moore

 View 

128

National Association of State Auditors, Comptrollers, and Treasurers (NASACT)

Nancy K. Kopp

 View 

129

Gabriel Roeder Smith and Co.

Paul Zorn, Norman L. Jones, and Brian B. Murphy

 View 

130

Mercer

Ethan E. Kra, and James Verlautz

 View 

131

South Dakota Retirement System

Robert A. Wylie

 View 

132

Irving Firemen's Relief & Retirement Fund (TX)

Heidle Baskin

 View 

133

Dallas Police and Fire Pension System

Richard A. Tettamant

 View 

134

The Retirement Board of The Policemen's Annuity and Benefit Fund, City of Chicago (IL)

John J. Gallagher, Jr.

 View 

135

County of Travis, TX

Nicki Riley

 View 

136

City of Fort Worth, TX

Karen L. Montgomery

 View 

137

American Academy of Actuaries and the Public Plans Subcommittee

R. Evan Inglis and Ken Kent

 View 

138

Hillsborough County (FL)

Ajay Gajjar

 View 

139

Los Angeles Police Protective League (CA)

Paul M. Weber

 View 

140

Milliman , Inc.

Mark Olleman

 View 

141

Dean Actuaries, LLC

Charles E. Dean

 View 

142

California Actuarial Advisory Panel

Alan Milligan

 View 

143

City of Los Angeles, CA

Wendy Greuel and Miguel A. Santana

 View 

144

Pension Trustee Advisors, Inc.

William B. Fornia

 View 

145

Texas Municipal Retirement System

David Gavia

 View 

146

California State Controller's Office

John Hiber

 View 

147

AICPA PCPS

Philip J. Santarelli

 View 

148

American Federation of Teachers

Randi Weingarten

 View 

149

City of Southfield, Fire and Police Retirement System (MI)

Richard Keier

 View 

150

City of Southfield, MI

Lauri Siskind, L. Susan Mannisto, and Richard Keier

 View 

151

Numerous Local Governments submitted through NASRA

Keith Brainard

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152

( Chesire, CT)

James Jaskot

 View 

153

City of Ann Arbor (MD) Employees' Retirement System

Willie Powell

 View 

154

Oklahoma City Retirement System

William B. Smith

 View 

155

(National Association of State Treasurers)

Converse Chellis, III, and Ron Crane, et. al

  View  

156

Lindbergh Schools (MO)

Patrick Lanane

 View 

157

Town of Palm Beach (FL)

Jack McDonald

 View 

158

Local Government Academy

Susan G. Hockenberry

 View 

159

Association of Government Accountants

Eric Berman

 View 

160

Michigan Association of Public Employees Retirement Systems

James Haddad

 View 

161

Abilene (TX) Firemen's Relief and Retirement Fund

Mindy Patterson

 View 

162

(Fort Lauderdale, FL)

James J. Rizzo

 View 

163

Office of the Texas Comptroller

Suzy B. Whittenton

 View 

164

Oklahoma Municipal Retirement Fund (OMRF)

Jodi S.Cox

 View 

165

Public Pension Financial Forum (P2F2)

Luke Huelskamp

 View 

166

Wylie, McBride, Platten and Renner

Christopher E. Platten

 View 

167

State of Montana, Teachers' Retirement System

David L. Senn

 View 

168

Monterey County, CA

Michael J. Miller

 View 

169

Miami Firefighters' Relief & Pension Fund

Dan Givens

 View 

170

State of Louisiana, Legislative Auditor's office

Daryl G. Purpera

 View 

171

(Briarcliff, NY)

Kim Izzarelli

 View 

172

Lewis & Ellis, Inc.

S. Scott Gibson

 View 

173

Gatesville Fire and Rescue Retirement Fund

Larry Kea

 View 

174

Various organizations listed on the letter Jeannine Markoe Raymond, et al

 View  

175

City of New York, Office of Management and Budget Mark Page

  View  

176

Employees Retirement System of Texas Ann S. Fuelberg

  View  

177

Meramec Valley R-111 School District (MO) Randy George

  View  

178

Missouri Local Government Employees Retirement System (LAGERS) Arby Todd

  View  

179 Stanislaus County Employees' Retirement Association Tom Watson

  View 

180

Ventura County Employees’ Retirement Association Tracy Towner

  View   

181 Government Finance Officers Association (GFOA) Jake Lorentz

  View  

182

Commonwealth of PA, Governor’s Office Mary Soderberg

  View    

183 Minnesota Office of the Legislative Auditor Cecile Ferkul and others

  View  

184

City of Jacksonville, FL Michael Givens (on behalf of G. Michael Miller)

  View  

185 AICPA - State and Local Government Expert Panel James C. Lanzarotta and Mary M. Foelster

  View  

186

Institute for Truth in Accounting Sheila Weinberg

View

187 NACUBO Susan M. Menditto

 View 

188

Florida GFOA Jeff Smith

 View 

189 National Federation of Municipal Analysts Mark Stockwell

  View  

190

Michigan GFOA Jeffrey Budd

  View  

191 Pennsylvania Association of School Business Officials (PASBO) Michelle M. Krebs, and William L. McGill

   View   

192

Illinois GFOA Melissa Gallagher

   View   

193 Westerville, OH L. Michael Howard  View