GASB: Governmental Accounting Standards Board

Comment Letters

Project: Postemployment Benefit Accounting and Financial Reporting

Project No. 34

Pension Accounting and Financial Reporting by Employers

Download the complete group of comment letters or click on individual links below.

Letter	Affiliation	Submitted by
1	(Malibu, CA)	Girard Miller	View
2	Menifee Union School District	Robert Wolfe	View
3	City of Cocoa Beach, FL	Charles H. Holland	View
4	(Northern Virginia)	Steven Bland	View
5	(Minneapolis, MN)	Terri Carlson	View
6	(Oklahoma City, OK)	Tom Daxon	View
7	State of Colorado, State Controller's Office	Steve Corder and David McDermott	View
8	Oregon State Controller's Office	Kathryn Ross	View
9	(Hampton, VA)	Jesse W. Hughes	View
10	(Fauquier County Government and Public Schools)	Pon Chen Yusef	View
11	(Harrisonburg, VA)	Thornton Parker	View
12	KPA Advisory Services, Ltd.	Keith Ambachtsheer	View
13	State of Tennessee, Dept of Audit	Arthur A. Hayes	View
14	University of California	Peter J. Taylor	View
15	(Madison, CT)	Peter Loftus	View
16	California Foundation for Fiscal Responsibility	Marcia Fritz	View
17	GFOA of Texas	Keith Dagen and Bob Scott	View
18	( Palantine, IL)	Richard Skiba	View
19	Commonwealth of Virginia, Auditor of Public Accounts	Walter J. Kucharski	View
20	Nebraska Public Employee Retirement Board	Denis N.Blank	View
21	Cheiron , Inc	Gene Kalawarski and James E. Holland	View
22	Sheridan County (MT) Clerks Office	June Johnson	View
23	Wisconsin Department of Administration	Stephen Censky	View
24	(Member of Society of Actuaries and American Academy of Actuaries)	John M. Crider	View
25	Kent County Employees’ Retirement Plan	Michelle R. Balcom	View
26	Cavanaugh MacDonald Consulting, LLC	Thomas J. Cavanaugh	View
27	State of Wisconsin, Legislative Audit Bureau	Janice Mueller	View
28	(Mayer, Hoffman McCann, PC)	Ken Al-Imam	View
29	(Croton-on-Hudson, NY)	Martin Ives#	View
30	Bolton Partners, Inc.	Robert G. Bolton	View
31	Town of Eureka (MT)	Mary Duram	View
32	Montana Public Employee Retirement Administration	Barbara Quinn	View
33	Buck Township Trustees (OH)	Roger E. Crowe	View
34	Festus R-6 School District (MO)	Randy Sheriff	View
35	Minneapolis Firefighters' Relief Association Pension Fund	W.C. Schirmer	View
36	Neenah Menasha Professional Firefighters I.A.F.F. Local 275	Peter R. Jungers	View
37	(Anacortes, WA)	M. Barton Waring	View
38	University City School Board (MO)	Robert L. Elgin	View
39	Salem Public Library (OH)	Brad Stephens	View
40	Chicago Teachers' Pension Fund	Patricia A. Hambrick and Sandra Shebly	View
41	Oregon Municipal Finance Officers Association	Michelle Hawkins	View
42	Omaha Public School District (NE)	Dennis L. Pool	View
43	Texas County & District Retirement System	Gene Glass	View
44	Arizona State Retirement System	Paul Matson, Anthony Guarino, and Nancy Bennett	View
45	Macomb, MI	Sharon M. Maas	View
46	South Carolina Retirement System	Peggy G. Boykin	View
47	Montana State Legislative Audit Division	Brenda Kedish	View
48	Lubbock Fire Pension Fund (TX)	James R. Butcher	View
49	Society of Louisiana CPAs	Barbara A. Watts	View
50	Harris County, TX	Larry Durant#	View
51	The Jeffrey Company	James P. Garland	View
52	City of Three Forks, MT	Sharon G. Smith	View
53	Maine PERS	Sandra J. Matheson	View
54	(Buck Consultants)	Charles E. Chittenden	View
55	State Association of County Retirement Systems (CA)	Robert Palmer	View
56	City of Meridien (ID)	Stacy Kilchenmann	View
57	Florida Public Pension Trustees Association	Raymond T. Edmondson	View
58	Waterford Township General Employees Retirement System (MI)	Derek Diederich	View
59	State of Iowa Department of Admin. Services	Calvin McKelvogue	View
60	City of McAllen (TX)	Mike R. Perez and Jerry W. Dale	View
61	State of Michigan Auditor General	Thomas H. Mctavish	View
62	Broadwater Commissioners	Natalie A. Wenzel	View
63	California CPA Society	Gary M. Caporicci	View
64	Missouri Department of Transportation	Debbie Rickard	View
65	City of Grand Rapids Police and Fire and General Retirement Systems	Peggy Korzen	View
66	University of Central Florida	Lynda Dennis	View
67	Association of Metropolitan Water Agencies	Diane VanDe Hei	View
68	Public Employee Retirement System of Idaho	Don Drum	View
69	Teachers Retirement System of Louisiana; Louisiana State Employees Retirement System; Louisiana Scho	Maureen Westgard, Cindy Rougeou, Charles P. Bujol, and Kimberly A. Gann	View
70	Office of the Governor, State of California	David Crane	View
71	(Princeton, NJ)	Robert C. North	View
72	State Teachers' Retirement System of Ohio	Michael J. Nehf	View
73	MIT Sloan School of Management	John R. Minahan	View
74	Texas House of Representatives Committee on Pensions, Investments & Financial Services	Vicki Truitt	View
75	(Denver, CO)	Paul Schrader	View
76	Gallatin County Finance Department (MT)	Jill Thierren	View
77	City of Dayton, OH	Cheryl J. Garrett	View
78	McAllen Fireman's Relief and Trust Fund	Manuel Vargas	View
79	State of Arkansas, Dept. of Fin./Admin	Gerald Plafcan	View
80	Utah Retirement Systems	Robert K. Kellersberger	View
81	International Association of Firefighters	Harold A. Schaitberger	View
82	Ehrentreich Consulting and Research	Norman Ehrentreich	View
83	Ft. Lauderdale Police and Firefighters' Retirement System	Michael Dew	View
84	Midland Firemen's Relief & Retirement Fund (TX)	Brian McGary, Michael Cota, Alan Meyers, and David Stacy	View
85	(Shorewood, WI)	John P. Frederick	View
86	State of New York Comptroller's Office	Steven J. Hancox	View
87	School Employees Retirement System of Ohio	Michele Marra, Carla J. Marshall, Gwen Ross, Daryl Hull, Kathy Thornburg, Elizabeth Homeier	View
88	New York State Teachers' Retirment System	Richard A. Young, and Arthur C. Hewig	View
89	Idaho State Controller's Office	Darla Rankin	View
90	City Controller of Houston, TX	Chris Brown	View
91	State of North Carolina	Janet Cowell	View
92	New York State GFOA	John A. Savash II and Michele C. Yen	View
93	Charter County of Wayne (MI)	Carla E. Sledge & Richard Noelle	View
94	Minnesota Teachers Retirement Association (on behalf of numerous Minnesota public employer organizations)	Laura F. Hacking	View
95	(MOSERS)	Gary Findlay	View
96	Firefighters' Pension Commissioner's office (TX)	Frank Torres and Lisa Ivie Miller	View
97	Port of Montana	Sheryl Ralph	View
98	City of Long Beach (CA)	Stephen W. Hannah	View
99	Conference of Consulting Actuaries	Paul Angelo	View
100	Virginia GFOA	Ann H. Shawver	View
101	Public School Retirement Systems of Missouri	M. Steve Yoakum, and Lori Woratzeck	View
102	Ohio Public Employees Retirement System	Karen Carraher	View
103	American Federation of State, County and Municipal Employees (AFSCME)	Steven Kriesberg	View
104	Vanguard	Ruth M. Levine and Michael A. Griffin#	View
105	The Segal Company	Howard Rog and Kim Nicholl	View
106	State of Georgia's State Auditor's Office	Russell W. Hinton	View
107	Pew Center on the States	Susan K. Urahn	View
108	Trustees of the Teachers' Retirement System of the City of New York	Mel Aaronson	View
109	State of Washington, Office of Financial Management	Wendy Jarrett	View
110	Metropolitan Utilities District of Omaha (NE)	Roger Burmeister	View
111	County Employees' Retirement Fund (CERF) (Missouri)	Ken Dillon, Conny Dover, Rosemary Gannaway, Sherry Shamel, Elaine Luck, Kay Murray, Dennis Turner, Jerry Reynolds, Wayne Schamhorst, and Frank Sifford	View
112	(Cambridge, MA)	Diann Shipione	View
113	Commonwealth of PA Public School Retirement System	Jeffrey B. Clay and Brian S. Carl	View
114	City of Irving, TX	Max S. Duplant	View
115	California State Teacher's Retirement System ( CalSTRS)	Robin Madsen	View
116	Commonwealth of PA Sate Employees' Retirement System	Anthony Faiola	View
117	PERS of Mississippi	Pat Robertson	View
118	California Public Employees System ( CalPERS)	Stephen W. Kessler	View
119	Teachers Retirement System of Texas	Ronnie Jung	View
120	National Education Association	Bill Raabe	View
121	National Association of State Retirement Administrators, National Conference on Public Employee Retirement Systems, and National Council on Teacher Retirement (Signed by Representatives of Member Plans)	Keith Brainard	View
122	State of Montana, Dept. of Administration	Paul Christopherson	View
123	Deloitte & Touche, LLP	Robin Kramer	View
124	Fire and Police Pension Fund (San Antonio)	Warren Schott	View
125	Maryland State Retirement and Pension System	Nancy K. Kopp and R. Dean Kenderline	View
126	Standish Mellon Asset Management	David Belton	View
127	Scott County R-IV School District	Don Moore	View
128	National Association of State Auditors, Comptrollers, and Treasurers (NASACT)	Nancy K. Kopp	View
129	Gabriel Roeder Smith and Co.	Paul Zorn, Norman L. Jones, and Brian B. Murphy	View
130	Mercer	Ethan E. Kra, and James Verlautz	View
131	South Dakota Retirement System	Robert A. Wylie	View
132	Irving Firemen's Relief & Retirement Fund (TX)	Heidle Baskin	View
133	Dallas Police and Fire Pension System	Richard A. Tettamant	View
134	The Retirement Board of The Policemen's Annuity and Benefit Fund, City of Chicago (IL)	John J. Gallagher, Jr.	View
135	County of Travis, TX	Nicki Riley	View
136	City of Fort Worth, TX	Karen L. Montgomery	View
137	American Academy of Actuaries and the Public Plans Subcommittee	R. Evan Inglis and Ken Kent	View
138	Hillsborough County (FL)	Ajay Gajjar	View
139	Los Angeles Police Protective League (CA)	Paul M. Weber	View
140	Milliman , Inc.	Mark Olleman	View
141	Dean Actuaries, LLC	Charles E. Dean	View
142	California Actuarial Advisory Panel	Alan Milligan	View
143	City of Los Angeles, CA	Wendy Greuel and Miguel A. Santana	View
144	Pension Trustee Advisors, Inc.	William B. Fornia	View
145	Texas Municipal Retirement System	David Gavia	View
146	California State Controller's Office	John Hiber	View
147	AICPA PCPS	Philip J. Santarelli	View
148	American Federation of Teachers	Randi Weingarten	View
149	City of Southfield, Fire and Police Retirement System (MI)	Richard Keier	View
150	City of Southfield, MI	Lauri Siskind, L. Susan Mannisto, and Richard Keier	View
151	Numerous Local Governments submitted through NASRA	Keith Brainard	View
152	( Chesire, CT)	James Jaskot	View
153	City of Ann Arbor (MD) Employees' Retirement System	Willie Powell	View
154	Oklahoma City Retirement System	William B. Smith	View
155	(National Association of State Treasurers)	Converse Chellis, III, and Ron Crane, et. al	View
156	Lindbergh Schools (MO)	Patrick Lanane	View
157	Town of Palm Beach (FL)	Jack McDonald	View
158	Local Government Academy	Susan G. Hockenberry	View
159	Association of Government Accountants	Eric Berman	View
160	Michigan Association of Public Employees Retirement Systems	James Haddad	View
161	Abilene (TX) Firemen's Relief and Retirement Fund	Mindy Patterson	View
162	(Fort Lauderdale, FL)	James J. Rizzo	View
163	Office of the Texas Comptroller	Suzy B. Whittenton	View
164	Oklahoma Municipal Retirement Fund (OMRF)	Jodi S.Cox	View
165	Public Pension Financial Forum (P2F2)	Luke Huelskamp	View
166	Wylie, McBride, Platten and Renner	Christopher E. Platten	View
167	State of Montana, Teachers' Retirement System	David L. Senn	View
168	Monterey County, CA	Michael J. Miller	View
169	Miami Firefighters' Relief & Pension Fund	Dan Givens	View
170	State of Louisiana, Legislative Auditor's office	Daryl G. Purpera	View
171	(Briarcliff, NY)	Kim Izzarelli	View
172	Lewis & Ellis, Inc.	S. Scott Gibson	View
173	Gatesville Fire and Rescue Retirement Fund	Larry Kea	View
174	Various organizations listed on the letter	Jeannine Markoe Raymond, et al	View
175	City of New York, Office of Management and Budget	Mark Page	View
176	Employees Retirement System of Texas	Ann S. Fuelberg	View
177	Meramec Valley R-111 School District (MO)	Randy George	View
178	Missouri Local Government Employees Retirement System (LAGERS)	Arby Todd	View
179	Stanislaus County Employees' Retirement Association	Tom Watson	View
180	Ventura County Employees’ Retirement Association	Tracy Towner	View
181	Government Finance Officers Association (GFOA)	Jake Lorentz	View
182	Commonwealth of PA, Governor’s Office	Mary Soderberg	View
183	Minnesota Office of the Legislative Auditor	Cecile Ferkul and others	View
184	City of Jacksonville, FL	Michael Givens (on behalf of G. Michael Miller)	View
185	AICPA - State and Local Government Expert Panel	James C. Lanzarotta and Mary M. Foelster	View
186	Institute for Truth in Accounting	Sheila Weinberg	View
187	NACUBO	Susan M. Menditto	View
188	Florida GFOA	Jeff Smith	View
189	National Federation of Municipal Analysts	Mark Stockwell	View
190	Michigan GFOA	Jeffrey Budd	View
191	Pennsylvania Association of School Business Officials (PASBO)	Michelle M. Krebs, and William L. McGill	View
192	Illinois GFOA	Melissa Gallagher	View
193	Westerville, OH	L. Michael Howard	View