Project: Statement of Net Position

Project No. 3-22

Financial Reporting of Deferred Outflows of Resources,
Deferred Inflows of Resources,
and Net Position


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

Letter

Affiliation

Submitted By:

 

1

Talbot, Korvola & Warwick, LLP Robert G. Moody, Jr

View 

2

Gorman & Associates, PC William H. Gorman

View 

3

Oregon State Controller's Office Kathryn Ross

View 

4

 Illinois CPA Society Bert Nuehring

View 

5

State of Tennessee, Division of Audit Arthur A. Hayes

View 

6

State of Colorado, Controller’s Office David J. McDermott

 View  

7

State of New York, Comptroller’s Office David J. Hasso

 View  

8

Pennsylvania Institute of CPAs (PICPA) Pamela Baker and Cynthia Bergvall

 View  

9

City of Tarpon Springs, FL Ron Harring

 View  

10

GFOA of Texas Robert Scott

 View  

11

Iowa Department of Administrative Services Calvin McKelvogue

 View  

12

Missouri Department of Transportation Debbie Rickard

 View  

13

(Bronxville, NY) Joseph Maresca

 View  

14

(University of Central Florida) Lynda Dennis

 View  

15

Association of Local Government Auditors Ruthe Holden

 View  

16

State of Washington, Office of Financial Management Wendy Jarrett

 View  

17

Florida GFOA Jeffrey R. Smith

 View  

18

Society of Louisiana CPAs Barbara A. Watts

  View   

19

Idaho State Controller’s Office Sherrill Geddes and Darla K. Rankin

 View  

20

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

 View  

21

State of Michigan, Office of Auditor General Thomas H. McTavish

 View  

22

(Los Angeles, CA) Joyce Dillard

 View  

23

Oregon Municipal Finance Officers Association Michelle Hawkins

 View  

24

California Society of CPAs Gary M. Caporicci

 View  

25

NASACT Nancy K. Kopp

 View  

26

Commonwealth of Virginia Walter J. Kucharski

 View  

27

Texas Comptroller of Public Accounts Irene Lee

 View  

28

Texas Society of CPAs Kathryn W. Kapka

  View   

29

Sacramento Municipal Utility District Cary Nethaway

  View   

30

University of Illinois Phillip McCarthy

  View   

31

(Rio de Janeiro, Brazil) Denise Silva Ferreira Juvenal

  View   

32

(State of Alabama Comptroller’s Office) Mike Hudson

  View   

33

State of New York, Office of Comptroller Steven J. Hancox

   View    

34

Washoe County (NV) School District Gary S. Kraemer

   View    

35

Florida Institute of CPAs Ray W. Britt

   View    

36

AICPA, PCPS Phillip J. Santarelli

    View     

37

Montana Legislative Audit Division Brenda Kedish

    View     

38

Michigan GFOA Leslie Reinhart

     View      

39

(Fauquier County Government and Public Schools) Pon Chen Yusuf

     View      

40

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

      View       

41

The Rogoff Firm Bruce Bleakman

      View       

42

KPMG, LLP Jeff Markert

      View       

43

Government Finance Officers Association Steven Solomon and Charles Elliott

       View        

44

Commonwealth of Pennsylvania Anna Maria Kiehl

       View        

45

AGA Eric S. Berman

        View