Statement 34 Implementation Focus—the GASB conducted a series of interviews with officials from governments that implemented Statement 34 in advance of the required deadline.

• June 2003—City of Fremont, CA (Adobe Acrobat Reader required)
• May 2002—State of Michigan (Adobe Acrobat Reader required)
• March 2002—State of Oklahoma (Adobe Acrobat Reader required)
• November 2001—New York City, NY (Adobe Acrobat Reader required)
• June 2001—City of Alexandria, VA (Adobe Acrobat Reader required)
• April 2001—City of Orlando, FL (Adobe Acrobat Reader required)
• March 2001—Crawford and Associates, P.C., Oklahoma City, OK (Adobe Acrobat Reader required)
• February 2001—Oakton Community College, Des Plaines, IL (Adobe Acrobat Reader required)
• January 2001—City of Corona, CA (Adobe Acrobat Reader required)
• December 2000—City of Kettering, OH and City of Wooster, OH (Adobe Acrobat Reader required)
• November 2000—Berea City (OH) School District and Vernon Parish (LA) School Board (Adobe Acrobat Reader required)