| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | MARTIN IVES | View | |
| 2 | STATE OF COLORADO | DAVID MCDERMOTT | View |
| 3 | UTAH STATE AUDITOR | JOSEPH CHRISTENSEN | View |
| 4 | JOSEPH MARESCA | View | |
| 5 | AICPA | JAMES LANZAROTTA MARY FOELSTER | View |
| 6 | GFOA OF TEXAS | ROBERT SCOTT AND KEITH DAGEN | View |
| 7 | GOVERNMENT FINANCE OFFICERS ASSOCIATION | STEVE SOLOMON | View |
| 8 | STATE OF MONTANA LEGISLATIVE AUDIT DIVISION | BRENDA KEDISH | View |
| 9 | PENNSYLVANIA INSTITUTE OF CPAS | CYNTHIA BERGVALL | View |
| 10 | LARITA KILLIAN | View | |
| 11 | CITY OF TARPON SPRINGS FL | RON HARRING | View |
| 12 | COMMONWEALTH OF VIRGINIA | WALTER KUCHARSKI | View |
| 13 | STATE OF TENNESSEE, DEPARTMENT OF AUDIT | ARTHUR HAYES | View |
| 14 | ILLINOIS CPA SOCIETY | BERT NUEHRING | View |
| 15 | NY OFFICE OF MANAGEMENT AND BUDGET | MARK PAGE | View |
| 16 | NEW YORK STATE GFOA | JOHN SAVASH AND MICHELE YEN | View |
| 17 | ASSOCIATION OF GOVERNMENT ACCOUNTANTS | ERIC BERMAN (UPDATED 10/5/11) | View |
| 18 | MONTEREY COUNTY, CA | MICHAEL MILLER | View |
| 19 | STATE OF WASHINGTON | WENDY JARRETT | View |
| 20 | FLORIDA GFOA | CHRISTOPHER LYONS | View |
| 21 | JOYCE DILLARD | View | |
| 22 | SOCIETY OF LOUSIANA CPAS | BARBARA WATTS | View |
| 23 | STATE OF MICHIGAN | THOMAS MCTAVISH | View |
| 24 | STATE OF IOWA | CALVIN MCKELVOGUE | View |
| 25 | GORMAN AND ASSOCIATES | WILLIAM GORMAN | View |
| 26 | COMMONWEALTH OF PENNSYLVANIA | ANNA MARIA KIEHL | View |
| 27 | COUNTY OF TRAVIS TX | NICKI RILEY | View |
| 28 | ALABAMA OFFICE OF COMPTROLLER | SERENA MCMURTREY | View |
| 29 | CAROLINE WALKER | View | |
| 30 | WASHINGTON SOCIETY OF CPAS | NESTOR NEWMAN | View |
| 31 | MISSOURI DEPT OF TRANSPORTATION | BRENDA MORRIS | View |
| 32 | NASACT | RONALD JONES | View |
| 33 | CALIFORNIA SOCIETY OF CPAS | GARY CAPORICCI | View |
| 34 | WISCONSIN STATE CONTROLLERS OFFICE | STEPHEN CENSKY | View |
| 35 | TEXAS COMPTROLLER | PHILLIP ASHLEY | View |
| 36 | AICPA PCPS | PHILLIP SANTARELLI | View |
| 37 | DENISE JUVENAL | View | |
| 38 | KPMG LLP | JEFFREY MARKERT | View |
| 39 | WASHINGTON STATE AUDITORS OFFICE | BRIAN SONNTAG | View |