Note: The information below is provided for the benefit of the public; its inclusion is not intended in any way to imply the involvement or approval of the GASB or the Financial Accounting Foundation, unless specifically stated otherwise.

States

Alaska

Idaho

Massachusetts

New Jersey

Washington

Local governments

Beaverton, OR
Carrollton, TX
Dover, NH
Huntington Beach, CA
Kettering, OH
Miami, FL
Ocean City, MD
Ogden City, , UT
Oklahoma City, OK
Palm Springs, FL
New York, NY
Rye, NY
Sidney, OH
Westlake, OH

Counties

Carver, MN
Kootenai, ID
Larimer, CO
Monterey, CA
San Mateo, CA
Santa Barbara, CA

School districts

Chicago Public Schools, IL
Sarasota County, FL

Colleges and universities

Madison Area Technical College Wisconsin

Special districts

Metropolitan Sewerage District of Buncombe County, NC
New Orleans Judicial Expense Fund, LA

Special-purpose governments

Albany County Airport Authority, NY

Ft. Lauderdale-Hollywood International Airport, Broward County, FL

If you know of other governments that have implemented Statement 44, please let us know.