COMMENT LETTERS

Project: Project 3-13E

Reference Number: 3-13E

Fiduciary Activities
Letter Affiliation Submitted By:
1 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
2 STATE OF TENNESSEE, DEPARTMENT OF AUDIT DEBORAH LOVELESS View
3 IDAHO STATE CONTROLLER'S OFFICE BRANDON PURCELL View
4 STATE OF NEW YORK, OFFICE OF STATE COMPTROLLER SUZETTE BAKER View
5 STATE OF ARKANSAS GERALD PLAFCAN View
6 (IRVINE, CA) KEN AL-IMAM View
7 TEXAS SOCIETY OF CPAS JERILYN BARTHEL View
8 MARYLAND STATE COMPTROLLER'S OFFICE KENNETH HENSCHEN View
9 NEW YORK STATE GFOA JOHN SAVASH AND CHRISTOPHER REINO View
10 COMMONWEALTH OF VIRGINIA MARTHA MAVREDES View
11 MICHIGAN OFFICE OF THE AUDITOR GENERAL DOUG RINGLER View
11A MICHIGAN OFFICE OF THE AUDITOR GENERAL DOUG RINGLER View
12 BAKER TILLY VIRCHOW KRAUSE, LLP HEATHER ACKER View
13 TOWN OF ELSMERE, DELAWARE JOSEPH SCHULCZ View
14 PENNSYLVANIA OFFICE OF THE BUDGET ANNA MARIA KIEHL View
15 FLORIDA GFOA BARRY SKINNER View
16 CALIFORNIA SOCIETY OF CPAS AMY MEYER View
17 ASSOCIATION OF LOCAL GOVERNMENT AUDITORS LARRY STAFFORD View
18 IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES CALVIN MCKELVOGUE View
19 SWANHORST & COMPANY, LLC WENDY SWANHORST View
20 CROWE HORWATH, LLP SCOTT LEHMAN AND BRIAN ARCHAMBEAULT View
21 COMMONWEALTH OF VIRGINIA MARY MORRIS View
22 STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL DONNA MILLER View
23 COLORADO DEPARTMENT OF EDUCATION KIRK WEBER View
24 (LOS ANGELES, CA) JOYCE DILLARD View
25 OREGON GFOA DON HUDSON View
26 ILLINOIS CPA SOCIETY-UPDATED KENNETH OLIVEN View
27 NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS SUE MENDITTO View
28 WISCONSIN DEPARTMENT OF ADMINISTRATION CINDY SIMON View
29 NATIONAL ASSOCIATION OF STATE AUDITORS COMPTROLLERS, AND TREASURERS CALVIN MCKELVOGUE View
30 ASSOCIATION OF GOVERNMENT ACCOUNTANTS LEALAN MILLER View
31 MISSOURI DEPARTMENT OF TRANSPORTATION BRENDA MORRIS View
32 ILLINOIS GOVERNMENT FINANCE OFFICERS ASSOCIATION CHRISTINA COYLE View
33 WASHINGTON STATE AUDITORS OFFICE BARB HINTON View
34 GOVERNMENT FINANCE OFFICERS ASSOCIATION MELINDA GILDART AND MELANIE SEALE View
35 AICPA - PRIVATE COMPANIES PRACTICE SECTION MICHAEL WESTERVELT View
36 AICPA - STATE AND LOCAL GOVERNMENT EXPERT PANEL JEFFREY MARKERT AND MARY FOELSTER View
37 CALIFORNIA STATE ASSOCIATION OF COUNTY AUDITORS JIM ERB View
38 (RIO DE JANEIRO, BRAZIL)* DENISE SILVA FERREIRA JUVENAL View

PROJECTS

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