Online Comment Letters

Project: 3-25I

Project Number: 3-25I

Financial Reporting Model Improvements—Governmental Funds

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Letter Affiliation Submitted By:
1 (RUPERT, ID) DEAN CONDIE View
2 (CROTON-ON-HUDSON, NY)* MARTIN IVES View
3 COMMONWEALTH OF PENNSYLVANIA ANNA MARIA KIEHL View
4 STATE OF MARYLAND COMPTROLLER'S OFFICE SANDRA ZINCK View
5 FLORIDA GFOA SARAH KOSER View
6 IDAHO STATE CONTROLLER'S OFFICE BRANDON PURCELL View
7 TUSCAN & COMPANY, PA JEFFREY TUSCAN View
8 (CITY OF DELTA, CO)* TOD DEZEEUW View
9 LEE COUNTY, FL TERRY MALLOW View
10 STATE OF NEW YORK, OFFICE OF THE STATE COMPTROLLER, BUREAU OF FINANCIAL REPORTING AND OIL SPILL REMEDIATION MARIA GUZMAN View
11 COMMONWEALTH OF VIRGINIA, AUDITOR OF PUBLIC ACCOUNTS MARTHA MAVREDES View
12 ALBANY RESEARCH IN PUBLIC ADMINISTRATION KEVIN BRONNER View
13 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
14 ILLINOIS GFOA CHRISTINA COYLE View
14–1 VILLAGE OF STREAMWOOD, IL JOSH PEACOCK View
14–10 MUNDELEIN PARK AND RECREATION DISTRICT, IL LINDA MILLER View
14–11 VILLAGE OF SOUTH BARRINGTON, IL MICHELLE BODIE View
14–2 VILLAGE OF ELBURN, IL DOUGLAS ELDER View
14–3 DEERFIELD-BANNOCKBURN FIRE DISTRICT, DEERFIELD, IL COLEEN WATTLEWORTH View
14–4 SEASPAR (DOWNER'S GROVE, IL) SUSAN FRIEND View
14–5 CITY OF PLANO, IL ROB VANDER BAND View
14–6 VILLAGE OF ANTIOCH, IL JOY MCCARTHY View
14–7 GLENCOE PARK DISTRICT, IL CAROL MESINGER View
14–8 EAST DUNDEE AND COUNTRYSIDE FIRE PROTECTION DISTRICT PAULA ROLAND View
14–9 VILLAGE OF MAPLE PARK, IL CHERYL ALDRIDGE View
15 MICHIGAN OFFICE OF THE AUDITOR GENERAL DOUG RINGLER View
16 OREGON SOCIETY OF CPAS-GOVERNMENTAL ACCOUNTING AND AUDITING COMMITTEE JONATHAN GROVER View
17 CLACKAMAS COUNTY DEPARTMENT OF FINANCE CHRISTA BOSSERMAN-WOLFE View
18 HEINFELDMEETCH & CO. COREY ARVIZU View
19 THE PUN GROUP, LLP GARY CAPORICCI View
20 OREGON GFOA, ACCOUNTING STANDARDS REVIEW COMMITTEE TOD BURTON View
21 NEW YORK STATE GFOA JOHN SAVASH AND CHRISTOPHER REINO View
22 CHEROKEE NATION LACEY HORN View
23 AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES (AFSCME) STEVE KREISBERG View
24 CITY OF SCOTTSDALE, AZ ANNA HENTHORN View
25 (UNIVERSITY OF FLORIDA)* GENESIS RIVERA-MALDONADO, PRISCILLA DELGADO, MAYA MATHINENI, AND JUSTIN THOMAS View
26 IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES AND THE OFFICE OF THE AUDITOR OF STATE OF IOWA CALVIN MCKELVOGUE, MARY MOSIMAN View
27 CALIFORNIA STATE ASSOCIATION OF COUNTY AUDITORS JIM ERB View
28 STATE OF ARKANSAS, DEPT. OF FINANCE AND ADMINISTRATION GERALD PLAFCAN View
29 (UNIVERSITY OF SOUTHERN FLORIDA)* PREM WARD, TING WANG, AND CONNOR GILCHRIST View
30 TEXAS SOCIETY OF CPAS, PROFESSIONAL STANDARDS COMMITTEE JERILYN BARTHEL View
31 OFFICE OF THE COMPTROLLER, COMMONWEALTH OF VIRGINIA DAVID VON MOLL View
32 (KNOXVILLE, TN)* JAMES WILLIAMS View
33 BAKER TILLY VIRCHOW KRAUSE, LLP HEATHER ACKER View
34 WHEATON PARK DISTRICT, IL RITA TRAINOR View
35 NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS, AND TREASURERS DAVID LILLARD View
36 (UNIVERSITY OF CENTRAL FLORIDA)* HETAL PATEL, KEVIN WILCHES, MELISSA CHRISTIAN, AND VEDANT PARIKH View
37 STATE ACCOUNTING OFFICE, STATE OF GEORGIA ALAN SKELTON View
38 MCMAHAN AND ASSOCIATES, LLC PAUL BACKES View
39 (UNIVERSITY OF CENTRAL FLORIDA)* LYNDA DENNIS View
40 RSM US, LLP MICHELLE HORANEY View
41 FINANCE DEPT., NEW HANOVER COUNTY, NC LISA WURTZBACHER View
42 GOVERNMENT FINANCE OFFICERS ASSOCIATION OF TEXAS KEITH DAGEN AND BOB SCOTT View
43 RUTGERS CENTER FOR GOVERNMENTAL ACCOUNTING, EDUCATION AND RESEARCH, RUTGERS BUSINESS SCHOOL IRFAN BORA AND JINQIU YAN View
44 FINANCE MANAGEMENT STANDARDS BOARD, AGA LEALAN MILLER View
45 ACCOUNTING SERVICES, OFFICE OF MANAGEMENT AND BUDGET, MN BARB RUCKHEIM View
46 ADMINISTRATIVE SERVICES DEPT., CITY OF HELENA, MT GLENN JORGENSON AND LIZ HIRST View
47 ACCOUNTING DIVISION, CITY OF CHATTANOOGA, TN VICKEY HALEY View
48 (FINANCE DEPT, VILLAGE OF DOWNER'S GROVE, IL)* ROBIN LAHEY View
49 COMMITTEE ON ACCONTING AUDITING AND FINANCIAL REPORTING, GFOA MELINDA GILDART AND MELANIE SEALE View
50 (JOHN JAY COLLEGE OF CRIMINAL JUSTICE, CUNY)* JOHN BARRETT, VASILY CHEIPESH, EDWARD EVANICK, AND PHILIP O'BYRNE View
51 ASSURANCE SERVICES, CLIFTONLARSONALLEN, LLP ANITA SUPINSKI View
52 TEXAS ASSOCIATION OF COUNTY AUDITORS HEIDI FRANZEN View
53 CROWE HORWATH, LLP SCOTT LEHMAN, AND KEVIN SMITH View
54 MUNICIPAL ASSISTANCE CENTER, VERMONT LEAGUE OF CITIES AND TOWNS WILLIAM HALL AND B. MICHAEL GILBAR View
55 (FINANCE DEPT., VILLAGE OF DOWNER'S GROVE, IL)* CAROL HOGAN View
56 GOVERNMENT EXECUTIVE COMMITTEE, ILLINOIS CPA SOCIETY CHRISTINE TORRES View
57 MAUDLIN & JENKINS, LLC JOEL BLACK View
58 DEPT. OF FINANCIAL SERVICES, GWINNETT COUNTY, GA LAURIE PUCKETT View
59 (FINANCE DEPT, VILLAGE OF DOWNER'S GROVE, IL)* JUDY BUTTNY View
60 SCHOOL FINANCE AND OPERATIONS DIVISION, COLORADO DEPT. OF EDUCATION KIRK WEBER View
61 FINANCE DEPT., CITY OF PHOENIX, AZ JOE JATZEWITZ View
62 DIVISION OF STATE AUDIT, COMPTROLLER OF THE TREASURY, STATE OF TN DEBORAH LOVELESS View
63 DEPT. OF THE TREASURY, OFFICE OF MANAGEMENT AND BUDGET, STATE OF NEW JERSEY DAVID RIDOLFINO View
64 STATE AND LOCAL GOVERNMENT EXPERT PANEL, AICPA HEATHER ACKER AND MARY FOELSTER View
65 GOVERNMENTAL ISSUES COMMITTEE, COLORADO SOCIETY OF CPAS JIM RAE AND CHERYLE WALLACE View
66 OFFICE OF THE WASHINGTON STATE AUDITOR PAT MCCARTHY View
68 DELOITTE & TOUCHE, LLP MIKE FRITZ View
69 BUSINESS AND FINANCE DEPT., CLARK COUNTY SCHOOL DISTRICT, NV SHELLEY HUGHES View
70 AICPA, PCPS-TIC MICHAEL WESTERVELT View
71 DEPT OF ADMINISTRATIVE SERVICES, STATE OF UTAH JOHN REIDHEAD View
72 DEPT. OF FINANCE, REACHING ACROSS ILLINOIS LIBRARY SYSTEM JIM KREGOR View
73 WHITLEY PENN CELINA CERECERES MILLER View
74 (FREDERICK, MD)* STEPHANIE WALKER View
75 CALIFORNIA STATE TEACHERS' RETIREMENT SYSTEM ROBIN MADSEN View
76 MUNICIPAL BOND DEPT. STATE FARM INSURANCE ROBERT REARDON View
77 TEXAS ASSOCIATION OF SCHOOL BUSINESS OFFICIALS THOMAS CANBY View
78 FINANCE DEPT., CITY OF BELLEVUE,WA DIANE MCPHERSON View
79 (LOS ANGELES, CA)* JOYCE DILLARD View
80 (JOHN JAY COLLEGE OF CRIMINAL JUSTICE, CUNY)* NELSILIS CORDERO, JORDAN DUBREIL, EDWARD MCNAMARA, AND FIONA SINGH View
81 (JOHN JAY COLLEGE OF CRIMINAL JUSTICE, CUNY)* CARLOS GARCIA AND OTHERS View
82 (KSTONE PARTNERS)* JOSEPH MARREN View
83 (INCLINE VILLAGE, NV)* GEORGE EICK View
84 DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY, NY STATE COMPTROLLER'S OFFICE GABRIEL DEYO View
85 WASHINGTON SOCIETY OF CPAS MARY ANN HARDY View
86 DIVISION OF LOCAL GOVERNMENT AUDIT, COMPTROLLER OF THE TREASURY, STATE OF TN JOHN DURHAM View
87 STATE AND LOCAL GOVERNMENT FINANCE DIVISION, DEPT OF THE STATE TREASURER, NC SHARON EDMUNDSON View
88 TEXAS EDUCATION SOCIETY DAVID MARX View
89 (ACCOUNTING AND AUDITING COMMITTEE, AMERICAN ACOUNTING ASSOCIATION)* DARA MARSHALL AND OTHERS View
90 NATIONAL FEDERATION OF MUNICIPAL ANALYSTS ANNE ROSS View
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