Online Comment Letters

Project: Project 3-13P

Project Number: 3-13P

Financial Reporting for Fiduciary Responsibilities

Letter Affiliation Submitted By:
1 GOVERNMENT FINANCE OFFICERS ASSOCIATION WILLIAM HALL AND MELINDA GILDART View
2 STATE OF TENNESSEE, COMPTROLLER OF THE TREASURY DEBORAH LOVELESS View
3 MICHIGAN OFFICE OF THE AUDITOR GENERAL DOUG RINGLER View
4 STATE OF MONTANA, LEGISLATIVE AUDIT DIVISION DELSI OSMANSON View
5 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
6 FLORIDA GFOA MARY-LOU PICKLES View
7 IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES CALVIN MCKELVOGUE View
8 NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS WILLIAM HOLLAND View
9 UNIVERSITY OF ALASKA MYRON DOSCH View
10 (GRAND RAPIDS, MI) MARTIN TIMKOVICH View
11 COLORADO GOVERNMENT FINANCE OFFICERS ASSOCIATION DONALD WARN, AND CATRINA ASHER View
12 COUNTY OF LOS ANGELES, CA DEPARTMENT OF AUDITOR-CONTROLLER JOHN NAIMO View
13 COMMONWEALTH OF VIRGINIA, AUDITOR OF PUBLIC ACCOUNTS MARTHA MARVREDES View
14 PUBLIC EMPLOYEES RETIREMENT SYSTEM OF MISSISSIPPI PAT ROBERTSON View
15 GOVERNMENT FINANCE OFFICERS ASSOCIATION OF TEXAS KEITH DAGEN View
16 SACRAMENTO MUNICIPALITY UTILITY DISTRICT (SMUD) SANDRA MOORMAN View
17 ILLINOIS GOVERNMENT FINANCE OFFICERS ASSOCIATION BILL HANNAH View
18 COLORADO SOCIETY OF CPAS JIM RAE AND CHERYL WALLACE View
19 COMMONWEALTH OF VIRGINIA/COLLEGE SAVINGS PLAN MARY MORRIS View
20 NATIONAL ASSOCIATION OF SCHOOL BUSINESS OFFICERS SUSAN MENDITTO View
21 ILLINOIS CPA SOCIETY KENT OLIVEN View
22 CPS ENERGY GARY GOLD View
23 STATE OF WASHINGTON, OFFICE OF FINANCIAL MANAGEMENT WENDY JARRETT View
24 RUBINBROWN, LLP TERRY FLIEG View
25 (FORT LAUDERDALE, FL) JAMES RIZZO View
26 (LOS ANGELES, CA) JOYCE DILLARD View
27 ASSOCIATION OF LOCAL GOVERNMENT AUDITORS HARRIET RICHARDSON View
28 STATE OF GEORGIA TERESA MACCARTNEY AND ALAN SKELTON View
29 MICHIGAN GOVERNMENT FINANCE OFFICERS ASSOCIATION EDWARD SELL View
30 STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER SUZETTE BAKER View
31 MISSOURI DEPARTMENT OF TRANSPORTATION ROBERTA BROEKER View
32 AICPA-PRIVATE COMPANIES PRACTICE SECTION SCOT PHILLIPS View
33 ASSOCIATION OF GOVERNMENT ACCOUNTANTS LEALAN MILLER View
34 KPMG, LLP JEFFREY MARKERT View
35 (RIO DE JANEIRO, BRAZIL) DENISE SILVA FERREIRA JUVENAL View
36 AICPA STATE AND LOCAL GOVERNMENT EXPERT PANEL JEFFREY MARKERT AND MARY FOELSTER View