Project: Project 34

Reference Number: 34

Postemployment Benefit Accounting and Financial Reporting

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