| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | STATE OF NEW YORK OFFICE OF COMPTROLLER-BUREAU OF FINANCIAL REPORTING AND OIL SPILL REMEDIATION | SUZETTE BAKER | View |
| 2 | STATE OF PENNSYLVANIA OFFICE OF COMPTROLLER | ANNA MARIA KIEHL | View |
| 3 | STATE OF MONTANA LEGISLATIVE AUDIT DIVISION | DAVID BRAMMER | View |
| 4 | STATE OF COLORADO CONTROLLER'S OFFICE | TAMMY NELSON AND DAVID MCDERMOTT | View |
| 5 | WISCONSIN STATE CONTROLLERS OFFICE | STEPHEN CENSKY | View |
| 6 | STATE OF TENNESSEE COMPTROLLERS OFFICE | ARTHUR HAYES | View |
| 7 | PENNSYLVANIA INSTITUTE OF CPAS | CYNTHIA BERGVALL | View |
| 8 | TEXAS SOCIETY OF CPAS | KATHRYN KAPKA | View |
| 9 | STATE OF NEW YORK OFFICE OF COMPTROLLER | STEVE HANCOX | View |
| 10 | MISSOURI DEPARTMENT OF TRANSPORTATION | BRENDA MORRIS | View |
| 11 | NATIONAL ASSOCIATION OF STATE AUDITORS COMPTROLLERS AND TREASURERS (NASACT) | RONALD JONES | View |
| 12 | COMMONWEALTH OF VIRGINIA | WALTER KUCHARSKI | View |
| 13 | IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES | CALVIN MCKELVOGUE | View |
| 14 | ILLINOIS CPA SOCIETY | IRWIN LYONS | View |
| 15 | ASSOCIATION OF GOVERNMENT ACCOUNTANTS | ERIC BERMAN | View |
| 16 | MICHIGAN OFFICE OF AUDITOR GENERAL | THOMAS MCTAVISH | View |
| 17 | OREGON MUNICIPAL FINANCE OFFICERS ASSOCIATION | JEFF WHITE | View |
| 18 | WASHINGTON SOCIETY OF CPAS | LISA LAM | View |
| 19 | VIRGINIA GOVERNMENT FINANCE OFFICERS ASSOCIATION | PATRICIA WEILER | View |
| 20 | DELOITTE AND TOUCHE, LLP | STUART MOSS | View |
| 21 | AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS - PCPS COMMITTEE | KAREN KERBER | View |
| 22 | FLORIDA GOVERNMENT FINANCE OFFICERS ASSOCIATION | MARY ANDERSON PICKLE | View |
| 23 | STATE OF WASHINGTON | WENDY JARRETT | View |
| 24 | JOYCE DILLARD | View | |
| 25 | AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS | JAMES LANZAROTTA AND MARY FOELSTER | View |
| 26 | DENISE SILVA FERREIRA JUVENAL | View | |
| 27 | GOVERNMENT FINANCE OFFICERS ASSOCIATION | STEVEN SOLOMON AND CHARLES ELLIOTT | View |
| 28 | MICHIGAN GOVERNMENT FINANCE OFFICERS ASSOCIATION | LUKE HUELSKAMP | View |