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Home My WebLink About890242.tiff N 4 0 P u C .....,¢ r CD Z[ � Ct E eo c it zrzcscs a o• • Q E h— r a 9 Z s W c o— ❑ °s5.4 g w0 N C ii 0 U J ".11111 nab , ww o ��li CD ug ¢:tom * o •� i--i fl t' o wb ra..— z \th >, cn wwc� Lu . w rl O x o p F Lii "Qt O 1 ppG w �H z 3 ai :: ts Shy Q' U c, O Q u a - d 'E s cm 4 a gag O ,C� HO iU a W 0 N • 'ls pj o czt U w C o 4-4o Ch z i--i O li (Z+ o 0 • O CU A -+ o E O 0 O February 27, 1989 GOVERNMENT FINANCE OFFICERS ASSOCIATION Mr. Gene Brantner 180 NORTH MICHIGAN AVENUE SUITE 800 Chairman, Board of Commissioners CHICAGO/ 9ioo"ols6o6o+ County of Weld Ax:3+2i9 -4eo6 P.O. Box 758 Greeley, Colorado 80632 Dear Mr. Brantner: We are pleased to notify you that your comprehensive annual financial report for the fiscal year ended December 31, 1987 qualifies for a Certificate of Achievement for Excellence in Financial Reporting. The Certificate of Achievement is the highest form of recognition in governmental accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management. When a Certificate of Achievement is awarded to a government, an Award of Financial Reporting Achievement is also presented to the individual des- ignated by the government as primarily responsible for its having earned the certificate. Enclosed is an Award of Financial Reporting Achievement for: Claud Hanes, Comptroller The Certificate of Achievement plaque will be shipped under separate cover in about six weeks . We hope that you will arrange for a formal presenta- tion of the Certificate and Award of Financial Reporting Achievement, and that appropriate publicity will be given to this notable achievement. A sample news release is enclosed. We suggest that you provide copies of it to the local newspapers and radio and television stations. In addition, enclosed is the 1987 Certificate Program results representing the most recent statistics available. We hope that your example will encourage other government officials in their efforts to achieve and maintain an appropriate standard of excel- lence in financial reporting. If you have any questions regarding this matter, or if we may be of any further assistance, please do not hesitate to contact us. Sincerely, GOVERNMENT FINANCE OFFICERS ASSOCIATION ��/ �-- Frederick G. Lantz Assistant Director/Technical Services Center FGL/ds Enclosures WASHINGTON OFFICE.SUITE 200•1750 K STREET N.W•WASHINGTON D C.20006.202/429-2750•FAX.202/429-2755 PRESENTATION OF THE CERTIFICATE OF ACHIEVEMENT PROGRAM AWARDS The Certificate of Achievement for Excellence in Financial Reporting is the highest form of recognition for state and local governments. The Certificate program thereby advocates that recipients be formally recog- nized for their outstanding accomplishments. If you would like a formal presentation of your award, you should contact your Government Finance Officers Association state representative. Your representative 's mailing address and phone number is as follows: Greg Demko Director of Administrative Services City of Loveland 500 E. 3rd Loveland, Colorado 80537 303/667-6130 890242 el NEWS RELEASE GOVERNMENT FINANCE OFFICERS ASSOCIATION RE: COUNTY OF WELD Is Awarded 180 NORTH MICHIGAN AVENUE SUITE 800 HIGHEST AWARD IN FINANCIAL REPORTING 33121/9779700Nolseo6ol FAX:312/977-4806 (Chicago) --The Certificate of Achievement for Excellence in Financial Reporting has been awarded to: COUNTY OF WELD by the Government Finance Officers Association of the United States and Canada (GFOA) for its comprehensive annual financial report (CAFR) . The Certificate of Achievement is the highest form of recognition in the area of governmental accounting and financial reporting, and its attainment represents a significant accomplishment. When a Certificate of Achievement is awarded to a government, an Award of Financial Reporting Achievement also is given to the individual designated as primarily responsible for its having earned the certificate. This Award of Financial Reporting Achievement has been presented to: CLAUD HANES, COMPTROLLER The CAFR has been judged by an impartial panel to meet the high standards of the program including demonstrating a constructive "spirit of full disclosure" effort to clearly communicate its financial story and motivate potential persons and user groups to read the CAFR. The GFOA is a nonprofit professional association serving 11 , 500 government finance professionals. The association produces a variety of technical publications in various fields of governmental finance, and represents the public finance community in Washington, D.C. The association provides numerous training opportunities, and conducts an annual conference attended by 5, 000 public finance professionals. For more information, contact Fred Lantz at 312/977-9700. 8902,42 WASHINGTON OFFICE.SUITE 200.1750 K STREET N •WASHINGTON D.C.20006.202/429-2750•FAX 202/429-2755 A certificate of achievement GOVERNMENT FINANCE OFFICERS ASSOCIATION 1987 Results The Certificate of Achievement for Excellence finance officials with tools enabling them to in Financial Reporting (certificate program) improve their financial reporting techniques. is the highest form of recognition in the area To participate in the program; units must of governmental financial reporting, and its complete an application form, submit the attainment represents a significant appropriate fee and five copies of their accomplishment by a government and its CAFR/CUFRs for review by the Certificate of management. Achievement Program's Special Review The certificate program was established Committee. Reports must be postmarked within by the Government Finance Officers Association six months of the end of the government's (GFOA) in 1945 to emphasize the association's fiscal year. belief that every government unit should prepare and publish an easily readable and understandable comprehensive annual (component , ,e CER k ICA•T.Ey HOLDERS FOR- unit) financial report (CAFR/CUFR) covering ' ':'FIS'CAL1COARS -ENDED IN 1986*. all of its funds and financial transactions n ,• during the year. GFOA believes that units of •4^". -Eie;s-a Vista government have a special responsibility to 'An rir '•4't { e fully and fairly disclose their financial A.'Birmingbam* -': -Tucson affairs. The CAFR/CUFR is a report that goes -foihar}, ».2 a.° Yuma,• beyond the requirements of generally accepted accounting principles (GAAP) in an effort to 140 tsvilllex r`i*' • (ARTFORNIA, present the information necessary to meet the + ' Alameda County needs of the many users of government A ^ - 'Alhambra financial statements. Yager.• ^', dab-aim To be eligible for a Certificate of Kenai » ''=4 , ,' \"^4-. Bakersfield Achievement, a report must be the published `-Xenia, Pen .nsula *-_..`, Bell-,Gardens CAFR/CUFR for a unit of government. Eligible .a Borov‘b% t-0, , ,Hevaily Hills CAFR/CUFRs should include general purpose '.EBtChikan " ,`Brea financial statements prepared in substantial atahuska+-Su.sitn'a' , ` Brisbane' conformance with GAAP which have been 'Borou,g:h'» ,^ } "» `BuenawPark independently examined in accordance with North S 1400 Borough' . Our hank. . generally accepted auditing standards. 'Val1e`z _ ," -°» .Cpi•lsbad. . CAFR/CUFRs should also include financial statements for individual funds for which an + � s Commerce $' independent, auditor has accepted at least "in M st'„. q Comfort , relation to" responsibility. '.,^i"ttle Rock t a Contra Costa County To earn a Certificate of Achievement, a `.Pine Bluff' Costa Mesa CAFR/CUFR should present the government's �e Xa21$0iia'-c k ' Culver City financial•picture clearly and thoroughly. "•' ₹ a", ,Cypress Reports qualifying for the award enhance '»` < ='�� a Daly':City understanding of current GAAP theory, are a l uC4ity *^,'i ". Davis` Chan� efficiently organized, employ certain " tir '^` °4- Fremont standardized terminology and formatting 'F`lagstaft`» - 0,' '.. tFtesno �'G=lenda ` x * ".t '.Fr esno'Caun conventions, minimize ambiguities and ty- , potentials for misleading inference, and -sLake Havas'u ^City „'v.', 'Fullerton generally demonstrate a constructive "spirit a a`."_l Garden Grbve of full disclosure." •Peoria --, »� �,, ardena The certificate program provides a unit Phoenix Ema , » ''> Hayward . of government with an extensive amount of Phoenix ployee 's#,-', Huntington 'Beach technical reference material concerning ` RetirementS'laa" ti� Huntington Park governmental accounting and financial 'fma C�y a` x » "I, nglewood' a reporting theory. This material provides ' `'escoth'-" a"1''-- ,•Irvinel. tsdale 4 - `c °- La` Habra "'-_ *As'of,December: 31, 1987 890242 Lakewood t F 'Denver- Lancq�stet. c • "` .s';* } ;]iauelas'CV-Yaattad �ountg ..• • i , 'Coral Gables Long Beach ,t '1 t,�'a,'.'1 DaSnasige`C- 4 •,-�' :*•, coral oungs 9 County ... -• , s % a ' • Department ,i: e4 .' ". b'.e d *° a - • � -;�,• -, Dade County School,8cei11 .t ' A` -' .' - • • • Daytona peach ` Long Beach'Water e' 1 Tort.`Colling •. •.' 1" •R *' "- Department`: - y }',•4„1-•__t„),1,•‘7, -1'Gi f- tid-`C'Unt3i. .. • •t. . Det� d;-, .i°.,-,' •',.- • - Grar1dt Coon. aai I:otc .11rigr1eak'o�oun ty � ; � k' ct . Loa• Angele *County' .4,. -s '-0"ease t i a',`.Deetzieleacthasts . ,k�,•` ua�t oar• _• DelQap,�eaeh. •C tP nity'leea',pp,*t.`k-a; i''.',..creels+'.•' ', .• ' ., - H1' ".Dunedin` A - •Corn ists' o - , -it;s`,. _-Jeff efisoc ,County'. ,• ':, - -`, a ;' Ede t r • . • Los ,Arge36�r�snnttt�• ",.' '. ",- t*`i" Je.,!er*0h CQurty-Scheel; _ Becamb is "County'. . f f ice `of'-Eda cetibn•�' f a, ist_F.,ict''•Nd.- !t),' - ' •. ▪�." Los'An e],es• ount i ..'" ; ab _ _ ,•,-•\• soet Walton Bile . aiLbutit nf#1str ct,S '` "...1„;-°' , ay tatara : hart•Walton ,$eticb'1 ' . t , t,',,,'• kee d- `t• `'*• Ceinesel11e. : ' ' ''• tees "Angeles Unified •''a .3=I, linter'COuhtY=- '• `+ -Gre to Otl Bch D ieti ict '':•:."•:-%'`,.'•`s , it t.e.$ettos' u' t y art �. : 'ion 3 fro 'C 'i` `i' i ;�t�t lty � Los 'AngeIes'r'.Port of. _ s`-`_ ngabnt,;' '. t i °_`•"Green Cove Springs Modesto' �,i`= L4ae anD, '' ` ' x '.G�tLtlort .. Napa • . •`• •' ▪- .'₹': •'0tit0irl. at *,. `. A•'.: ,. Nor thzidge=ifatet',7-.;•"•-•.';',,'°' "..1_. ••PQ R"4 'tool Diettrict P.4 -~',,' lie rnando'.County • - Di'etI.icrk ' i.:"1: '.�-„,4,7i x�Pueblo,�sle`s_t M-tttipool:i•t n'-• •`�_'r,e•T y'R ghlaritte.County' `•• • ' Norwalk' '_ _i ,tic. • i�s t i i5`tt3,&t-, . .:,�. • .. • ;.• '•(...-....._ ;3 , Ail-leberough tiuirty fs _ • ' Oceanside-.-*• -'_- *t` - +_ _,` "P r ionad Transportati`pia� , •"Y '• b,". Holly -gill r Oran.ge,ceurit'y', • •* •`'� se ,c i •Petr,ict * HOil wed • ti••1 Oran e .Co At ~ *' �' � . `,4�'' hg% sn school Df�atribt:�+ ' :i' p ° 9 e Y� , Ind fief_ gopatty, Transit s rfclt-` •" ' ,'._".'',‘'•.__," ,No`.242 ` • �% Jac kabnadlls. ' Placent•ia't *.* ▪ _ # • •t G*° +t errrntpn , 1 ' - J •s • ••'•. Poway. •s . 1.'▪ .s a g�T x , .Weld=County �.'a , I up% ertah Redding ' t �*•, -1Ptat istar. .°t. 1' a'3 7;t Wes ;"w` 'y'_ .i-• '. Redondo Beach -, a` ,c-41► .a"• ,3' , 1 a .i , $e '; RohnOrt Palk 9',* xt'.3 a :x t`.a*f'+21 '3CPT t --~ .3"g��`ake Coup San. Shen aveirturaw',f`wa ..'•R'; 1.at1. x�yn '' : •t' .x �. t▪Lake Pounty 3. San .Ciemenhe''''.," 6 't'`::%,";',T '� 1-14'',.it'%„ 111« ijrl ': • • ''r •...‘,,-E * t,Stl akelis .a8Y�j 'c.`,•' � -^1',.• .vrt".fake' aA� ., •..- San. Diego Cqurtti ,�•,,, s -£, `•. s.-• -:' t s ' • L '`'T.. t k Lee',Couo �t •:San gsiz,Fertr nando, --40."1.,' b*',a tt. ix`'_R,.It 'R R:e 111ktikri t.' .• ..s `'' >R+,bee.County Board,• and Count et"„'',-;' ' *s'i' .�s' ,tTkra�fsit t$tf.iCt', ' _' '.of C ova ieyigAets , Luigi Obi' ••••24`,.1".- '. *r.„',*",*','*., rtOnw cb� a' ' •• &' .Langboat, Key.u ' . • >� kY ,•�4�. s s. 4 W f�y,i`* t ft y �t: .I •�,.,�}manabel@•County .. San Luids-•0bi o• `�' _' a. 4. - _•' Marion County ,. • ' '� *.'t-S 1 • ti▪ t!' .l ;, •_S .. { ` San e?antes `+tt�I F&'E. = ti% '1,,_*".. '1• "r • a, t 4'-. fibWJL114 • , Santa Ana , Try{ _a a'`• .i1 b z $ r Cat tyj' i"'taeli •` Sante.Sarbara . '`'t3~''1-* t ; at- t 4taR` &OtgjGt . .. �' i�i8rni. Sprig *Vlllag@ Santa aruz ;-a`' -1'..',,,'x `'�s I�l�rr$ 1a d ` -,•,.•-., •}, , • ,u Miami SDenara • ` �' fami, Depafittment of:, Santa'i.Cruz County 'I.3,-:-..1*,,,***T ` Mid i le •_ T'',*, 0f f-Street' ark in Santa mica `;".iT e',,. ••$ +ts",, New jos on' '-. - „a ,Miami-u d Sant e'. x r a St m Q d ' • Miami-Dade hatet and - Sini Valley 1� ` * `�4',aT 'ti"�+3+ ka4W,�@,ai" �.. tttord` ;.1 a+ Skew Aathor.itY Sunnyvale •* •`r •t ` o1'i tiii-g-'7;"''''.1",s ;. - '•Y1S a Sunn k-:•,,'R'3 �; �".q �t R ya' .}•` •• . . k ' 'Vey,Fort-.Richey . Upla,Ventut1 County, .K ,`'<rt 't''x" *, • `n :,;New Smyrna Beach � �y:r*t•t-�,f* • `�*tit'�• eve- "� a� z'', .', -•' Nett Smyrna Beach _ ',`,Vl.alla ," , r• ,: • - b'�'„4,..,4 1. letle 4�.oartity 1-' s`. Utilities Commise•ion ' ' 'nut '-%,•',1''),,''..1-.- y `°`fe''..,-,,,t,.21, T'" ,S ° " • '. ♦ ,5Nicev:il a . . • .Neat Covina •*1,.\�_,t. . %* '.',7;I 17ikal ‘1.—....-...,........'l. ,',; a , -leestlake Villag'e�''t a•'' . ii', e ,*: s �. 4''A. +.``•Oak ,Lanark -.--, ;`: . .. • , ",r- 4,4:° ',r .r' .�`0 •galri,�iard3 Fastz k : COLOg#pQ i %q . ,,t•w .„ t .� } ,a`Q• cdla pit 't i t. ,1•' t*,,i* t ` Keg., £o*Ulli - . ..►' y Adams Count ` z •i 3: n Ceur�ty.,. Y �t -'a"4,�• Ey ' v• ,.r�' , 1 �.�,t. #� _ ..� Orange , , County 3 . .t' LE 4'z.1 + 3 -�', a* s� %.'dar1and. , 1ry Adwa aistts oun No; ,bAt ogt:, '',`,1., 5 ,,.,.", Isi' * atY • .-t• l'n ,.••'„1,Orlando•titiZities Adams and" 4 hoe' A''t 1.I$.4..;*AR Tc t i11 s• •' r' 'k',S SY C'OmD y6t•A 41'_ Counties JointDistrict �„ •, % .•',...•-.M - • ;,�aklm Day • = ••' '_ ♦ I f Y a i pJ i trict t t` a, � ,�3 e .. • L ..1ldams' School t " e�, i`s -Y� 4 � • • • .,, �',' t ��.:'FairtstCQ• • is s.; . . ` •Asp 27 *. , ,*�`! 1 "K},#I. � fit*1:1, ' _'• •4` .�:• •. , �:�%pae�a County, , _ ... "As en k't .; ' _44: t,,' . b'"< ' • • • '' Valhi oke Pteal..< • t `.Aurora `,a- ':'` s',*` ,y k- 1 . 4$aT at 'Q t3E ' ••' ' •Y P',Pensacola . ` v' .- . $ its `' 9x A1,` ,Ct1t2 Boulderer *i ,M :; ;.�'1••it • b ion • .s• ▪9.`;', • ••I * `a•,Pinellas Unty •Color 44��b r 1.•,1 i k, rrho iir �s ' '• •••• s- t `r▪*'Pinellas a • hart a t• eke flu •`.t tvi tb%*O� .• t' ,1,'• ,. - 1• . Juvenile Welfare Daa4peek A ,aa V'Qaikty �•T s xt Cr, ` ' ,'3-,.4,.' ` •;4•_',„, Board $oh .NL ritlt`lfo. 1 `� -1,Rt y, ..'- °L' ,•Polk County ,1* .t••, it. p a 4 • • 3 -'Pompano Beach • iX 4 2 s & 890242 Part'pr e — a xzkzik .• ' i10 , * s Purta-do t,;} + xk,#x z° 1st "ni i !itzt Ridgtl ' • •x dt}ripa.' x + x z d arl . o barn Corttf x x s r t x x r , ! 4 i;i R Gte`aalOn . . } . . ,saint .4ud : Ism . *iii ixt ,.x . rsz xa`t ica • i • . epri atid c tistrlc } xx} i} e =ia Cb4A@y - , E , tPa3ctPettlf uig 8 ti+tro tzi etuAddY5¢ #s1,x z ss #}! $+e+o lAMft!y' sac ,. t : : x r- ;} # ' 7'1144104i Ratk salt jctb _ •i stCGnaf datAee School Srasbtaaa . . s4t ` xit 4 f }' ; ; Aidin9'tvnxfeiiirte ' ' ' . , . sett ice Srasota*Cbytyer , te}4zx At i# htaD2 ssxa ^ *t;sit " 4i S t: * ; t4akfosd ' , .Sentrii, d oanty, i01 ; #t• ; 4,.diattitlpx**' x S�tk.Daytbte,. • {s a #r x g x a i t ofltitgd ^Pat$ si tr ict „a ,, :Aunt?:;drain; 9tt,}Gt xl1Ae Meadows } TDa1laC,f+taat`e iza +asr `}} ti#srs $drxrn■ twcn tr,+ .�riK31e - . - r . 're�np1e °etth.4e^ x s-; t x r x raartleetttx x 1; a t i ` iaunbt t�1 ; ; • , gate�i tt ,.tx, ,i :+xbill . - -D1bo;trkggtQ4 . fi t � K ringtibli . . . ;4„ t evflhe ix " `7 iati" " r##at ' 0On t #i erpenre :. � r k.a. }} } trE "It 11 ; P iTc4 bd r - 44.‘" DeiversSystem ' , ` tr"a!sw b Y And + x#t . zttPITWP8K$ - rxr bment System` - - . tr axtt+ y car p cs - x •.Det3t tero Beach, ss= .}xtiee ex ikii, -.O ui 184i,ca = q ; - lit a of tit inai3a . vdlys 3a-Condo i t } a8,11: - $i4GYgin94rook : -4 r z -` 'Play View Publ is . ' • ` `Vest^M- bvcne- * 1:1; :- x 8;;;▪; Du'ffat.b ? roye • ' i ' ` '; s Schools Conw'unity. chit Weteir'Pp#k , °i : t} a = ;Champaign $ ` r w - 'District "No. 365-D: . , . a } t " ?I x k - z sir$iq " ceunty; 3 : eaten iry"' CO . h@zt-ton Park District C#cmco4a t,rictdate ` p s ` xzr zes * }s ' rs sxx patrdtt 'i$ x - zIftieeilet4 � x s Gland }. - xsrT ' i#i"• s Pia b curter;- ' s ,.ai#1 county c ; . . Atlanta•RO4targ• Authty 'Da i 4at'ie - - : x r -NtiPtesegp Coun't`y-$ores#• . Atilea;� ,:1191°1°41.1 = x t= '—Dee, :44i:44; c a P csetve ,tzieYL1CG . tcommLseorl - ;.,:beer Flairtcs^r e L` x :yzT rrFY ' r Dnle "- Cabk oCoUilty t} : t ets Grove Part " Weoctricee Canton K . = ;i ;axas . ;blite,i;CInfirmly,* , . - 1,11:4:' x at," z • - o . ;,�Aattersv 1E1:4 . . . , - e $luP �a ouatyF s : , . • •Chatht3rat County r z x} e +s Rijn•7. , + capital .Xmprcovement Board ;Glatke tf{dutrty- .. # . s -• "•"74 .1.1“; Elk -@rb{7ie Wane, : r t Ravagers * . 6 tsn - Inn* ^ k e s: r ' 1 }tvaneton rs .> e"st Chicago C• s0aunt4 . z ,. , 7. t i ' x 440)30044, . . . -E'ikhart Cobb%Count7� Pu'blie; yt* . • Genera q" Daft s ; - klry ., . : .. • School b.ir 3iet' c# 4i c Scho en Indianapolis- • , Decatur r . x - x sea,•JC4 - . , {gdianapolie Airport a DDegalb'^$aunt' •`. • 1 z. a:- • } Glencoe s ` x t : - x x7futhori.ty.. : .. z :. ; xsx " ' S J.a $ei9htg , lanagolin Public fu`1'tp,n"County: k „ k x " a #r x ::G gee x * ° - - 4 a'ranspbt tation Corporation• G£ t!to "En'tiaanmgnEal• ! $ . 7tx ' `Ean'bvy ;Park# • c e ' attixd• County i'aciLities:Aptlgnity - t rx 'Hazels t • ',tat Pon- County,Health and' twinnett x <z t t t t` c - xgn}}tt3 tat Corporation 4�-- # }F a x+Hi ide AAan1F ' s c x # (lenehaii at MC• Ca'vilZe ; $- a - a «r .a k t . ; : koifffriianx lgt'at$a • a T r M s awaka y ' - MiiiedQeville . p • • szia + pod 4aa3 tkweeteta .indiana . ePP Mlx apogee County schoo4 t * x , a ` onew4Pc . beismoor Park T Reg tonal a Planning . . Dlstitiptr x , 7„1,x . 4 „... ' } ia : <} < paatefc - tt - ' ' oan16aiorf - a Rockmai«t s x s x ' 14oie MtlrIi'pipa.1 x sRoe s - :± t r ' s a 'te�tt/444tt fuyndd�� i x - .. * ? "4•Omae',tont to .4s> ' . .li#nois-nafl'tiii ^ 44,ar . as tax" g a +opee$"i ' §'rb CD9ntyz i x e ' a� t x , a t x x �tcment-Sy$ x x E} Dbr$Qo - . V#A., 4*� a 4 "s m „ • 'x t r r K <tn zgaaw r e R#ak 4 i . . " ^ •. . s . - ' • , s 4 s i r£- *x�t�3#a,1� `4",F�, $y ,P,arYsab'Ci�ty;$oars of ' • i, ' " t 1 • • `a .' Y x s y "isa;:74-;°e ft;* a a , DliC, trtilit"i a .. sy ,_CityendiC tyixtr' ▪ s?,ake4PCn . r: • ' `, • • "yeas -while Ts'tent ed . . " . » t'} ₹ itefiieileeb syaferi' . x sa ape " sax . } Q i n ►tg4i 't`xOt1A;7� • .. _ 3 '. s !4 T " �. �Et96+Dno�� "'• - # x .: _ '. s.'POe11A .. } 4 • ' f #tkx o xt #S + mac*. ` . - . x . _ - :edttropoittom , anitar a " erlaAd 'Park Ames . 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A . x144 : . , . . x . * + s . .. . xaa � v x* rSl { „ . aAAt e1 b`4l 'T4x+ Ts * let. + , .• y, x , p * • • , • • • _4 .. 2x. Lx . vrxE i £YS €1 tYAl ' YJ,'. ' v • � • L4 Et .,. . ..S Z . Y2 r * — a • • 890242 Mdison '. a ; '. t s a ; s : " t,, Fi a `Rol.. " 7 '' :Tarrant County - . - Alice "+ 247 n r :11;s s z @”,'Retirement $dndx a s t } ""7nmple , Alvin', . .v x :. &4.a DStan... JndeRep¢edt a ?ilexarkaraa a . , a , Amarillo a as : a < ..,,..x .Scl aohDi trio" " ; to aa 'City , : i « . : , .. . Andrews ' a . .: a , ess eta h9 riSnkk'Pai ' ; a ;Texas .Employees Retirement • Arlimgton a a z d a = x i x * u 2 S c Employees Pension , . " ::x ' S'Sterr " . A"Schof•l ristris enta > a ' ia2:22ec pillar??r azz xs. a s a , r •x , . Travis :County - "sc'hool aaistr ,≥ ousten Pg.{ice b1tiacers a ' tTyler ^ ' x Austin- : s zas �# . . . . . .. d ca" t ₹1ii i px 'C m` a , :vibtoeia,: . , ;§$ ht a : as "'AS " �• srz; #'ttDU t2 x . . , eitWaco.- : see +Count a • x . - a x a .� t o : x ft :x a z&4 t s a e„ahimple a2ndeRdent School . x avaataucja Be11a CD0,t 'a e n a s set,: Did laibEI z s v :Web 64er. ; . ` . Belton;e.; , a a e'Lit s< , e K a,xR'+rphnW ee { a="Weslaco " , . . Belton; a ^ ` ,. ., a s.I a€3nrat s . , a i , , ^ -. West Un'iversity. . ' Serib'rbokt , -,: a a z.s" Yirs , . . .` a ^2 Place , , ,Bexar,County a a . etrtz ' at spec atz3t t . e ! -White Settlement . . 6 A „s ten!$ufhor i a a , IT e v it,- : z a s > bra avihrea t l ass , aty Independent; : ` : s x UI'AR, ' rnz ass ; Sryan, . m r s " °goiForo};41e'ti•ibt ` " Ilpirie School" District Ca-Ci?tncil a14fannin$ a 'a rsaskrrvi'11e� . . . ' t : 24SPunti±ula , r : . , . • ^Gouneik zxs ear - ; :* a^La Parte^. . .. 'Brigham_City Corporation Ga.Grans. ortatfen tan s : ' , 2222 a i Zam44sur . . . , , a y , toavis County School, .. ,'fsanSPortetmc 's6$4%r$thy : • , - I.eac -City , .,s .District - : C, , Weper nt rScxa rumba , T' 7 7$ Lip viewar ^ . ; ,. z x Uprdana School, district epe t₹SOb g a , , ,s ubbock • :. ; a a s a Logan . . , °. eOurntdt w ' s S' s 7 r 1 Irk • G a > r , a y}�,hkk'oc$ �peod=ent` v }� rtay, City Corporation ,Ck ras s ^ r x ,a x a akaxhoei District ₹ fait Lake -City, , _ - Col:lt l=St tIC ; .x a a = - a 1 MCAller `' a Corporation' . - ,Cori ,n7Caunty- ° * •° a s s a s I menpan aCoiunty . ,. . ; Sal Lake City School t Conroer'.t ,�a., p$ t „ : t-,,kidiuit@ . ' . - , , . District , . 4 rpus•lr2isti t'saw :Midlandt- ' fait lake County . Corpus•Christi s t a = ,a,;`-;a 4N;g len cCity a a . , . ' South' Jordan ' :De aafl' iv , a t s iaontgomerg County' . , t State. of Utah , .Dallas =. s £ t s • x;Nen Caney Indl enaent " " s",Mali Retirement systems Denas^County-x = West Jordan . Dallas;In a x e x e x` rJw..iraael t'r 1 eta , . , +ugteri s a s Moth Centtrla*Texas ` . ` goto a , , , ,, , -a a a a z s a i s a ps ik 20@eli terkts VIRGINIA , 4f&otg, xe ₹ Aar ` 4.a;Forth,East- Independent . . ^- , =Albemarle County Service .Dewitt-Count e .. ztrz - '? '" 'SC col Sirfc,t'' " a • ma Authority Del os. . a a a , a % .. . _ _ a t a coon..Bi :and tills " ,_. .iexandrle , ,•, Denton. , , - xe ^, = i a , a .: r - , «"NuSces Cdun v * , ; , , , ,. ,.. ^Alexandria^ City School ' . . 4etttbnoi send eni ,t4222ass„₹ieeeS 2 ° ' Y Fort `- a ; ; , • rata, `_ „ t : a Schools fist v^ x S a a Arlington r. x�.a 1 a.t 'hyo��'�f'� tCp�orp0.rs Chr1Bt# ' °! County < . , ,smbpQ4 (aw�H :., :.ant a a s s+ Os t t wr a ww+taQriatya ;a e u s Alaakbnrg, , . ,Schoa attitt° , aau sa a . . . , ^ a =Charlottesville . a ; raw Plower.MOAnd se , a : � a•Panes€ane._ a ' a "Chehapeaie` ` ` " " x a e4ar a afsDanhandls R@gionai *Chester€iedd bounty. . -Fort:sad gcony, a z a = - a .,Cal"on al "Heights' , . Fort' Senoa Pad d q ' _ apn a: ��dmiAetan xRearia . 4zommonwealth of. School UYS1i ,t ,T,:-! , a , . . a t rpy p, a . a a a , , a Virginia , . . t`or't..-`worti r ^ : , ,. , . .. ; a ; 40;a ti ana''Int @pendeni- . . a al}anvilie Fort' wort$ta lr poem, , - • a. . x -Fairfax - ^ . . r !floor. d'r a l.Gt a lvesto t1/41; ict. , , , ,,, , a, ' ,bz, ; sa k, @tens , ` . Fai;rfax County Galvest K a u a. a e a z D t t'Nertr p ^ ,sreder icka County. Garnad4 `' ₹ a , ₹ S amPtbn , . . , xa ter + m''e iardson oa a <' . r , Grande rce; is a v a a a rati+ehardson- , , . = ampton Roads Sanitation Grapevine' a x s z ' 44 , 41 iptp pni#n et)e{,dent -a - : District G `capev&ne-Cos ille , e 21 a School Diattrict a alian0Per4 coantY ' ' : ` rlep n$�ico3 r, ''nod Ro"ck" =Hentica Lbunty . . . . .Diist�rrci t s a r a' a a a a a a a anon”@ paa4Ra 5ky1 endent .Hae,.wr.,ndon a `,OreenFrrl�aCo heY , , .. a x x a e , 7 @ 4 s cb`T`4Sa 4t+B t . ^ , ,, t ',RoPeweil ` . . . a Groves Y a "141 , .,, n»Antonio "lames:City County . : . Groves - - a s x k Lat ..! ! ! !!;;a ra ra er =Fgtfrteio ntY ' " ;des :city service ` Gr.flver $ lanao , - _ a abrooh . Authority a River al het;" /s x , e + , ^a'Sherman a a. a xtaudoun County . . aar"lingen a a a a x a : 'a r$44 , , , . . j s $anassas' „ Harris°4a'artrty :JaTi7I ; , as ntb Plains Association - ? nassas Park . , :Retardation onn;Jai a t a 1>of ,Go&ec4m�ta; a . a ; kewport News a ,Retardation fibs,gdsty m , s i sprirep aade ”item . . a Ianr€olk ' Harris t hr`4'n s a₹ z e , xsea •Sc a ph:strict , a tquoson a sof es horltY o fi t t r ' a s t4P YlIy : s t , :. f rtsrgout _ ` . : , . . Heart.of�9e*affi + flG , r ₹e e a t a a Sugar land a a s , ' ' , a lnoe tiaitliam C6gnty li at i��j�,-' ern ® , a ; a s Sundown r ^ s r < > ,Rapidan Service Authority A ian4 • r & 'J a £e „` _ , a j.��e y� i { ^ 5 ' ; , a e a ' s a as itt 4n� ' a a a ' , a # . . . $ 4 £4, 1 a 3 S PrwIQ Y^aa @ a , a , t k . a .. # +S�,PNn,q,},a .^c , x - x a . vA ,. .. . . .. t < sa₹> � sS .; t : . . v. .. , a , . . , .. � dud . . , . . .. . , aaa . . a ^ axixn xai } a , 890242 R,oanQke LL ' • -Seattle attFLe ` i • ° , K* Gt,eeti',`$ay'Set tepdai tan ' ,Reano County " ` t Setatt1 C int E pLdyces" ; a,F +s$wage'et ,Di.atriet.r - got*`inQham.taunt? '' ttnanie t „S ₹et 3". Maliaaukee Area,!duet ional, Sta£farxt Coon,ty' _ . h". e %u �, s!ba*0,Te u tstr�et< ; x .c z ` x vrochnioar3'-a>Mult „ ' Stauptott t ; t x' rti 14,1.8%.", I*tO,%% s . a .• tatwation 'iatrtat -Suffeik.. x . ,. "'et ' apbkatrck, `, d t ..i $tlw+aekee County. Viig-tp-ia BeaCb� r A ' '14coma- • , - x x rt $ ,a ati'1eta $ett'opotbtan• via;inlasbpns; kitak 75,, . .Ai; Qmap '9x xi;Retire Wxr c *..t v age >7Y.stfict Retirement•:Sy Stemx - e,tsx xtm FS atemx..t 11.'8;8;8xt..t" nari' t.'. • Willfam§bua t .x t bmat<R,etra ¢1n.4afx x °x (e Coa `ty t a- s st" t' Y�kxEd�mtY a , ' ^g�sir,'DtsSeta x �° �° �ef�n co n� Az��- • ' • r y a • t t ys aµ*T fisl 'P,rt oE. r + E„.e a , *I xs '>y taan& ,.tioatiltiwn WAS3J"INGtON a 4z.V1 e. ,Ytil fattlnICaunky,+ ' s* >'> `ek ult` *Edalati'9n Bellevue n `. `4• a r ,, fewer, xn # t xA D%stt}ct - 'Camas_ .. e * x ;G Y₹ m, t `v .. '•° ' eta i{1 n f,�¢CdtAt, a a t p blfc e` c n mark" ouAtyk }" t i}"{ ak 44ta1 Saikools * x' z ' £verett t - ". ; y A n.,. xLL x `•.s s t Part.,"V31tebkve ;: Re p i x °a rt .x ,i; ♦u ' , t '. t t°.'>s waver, F "„ '. biary ` x ` „n tI t t^ �ett?at i `„ t - m'Ctl#k? e Kenuew tax, la },. iSin4.''oetY`, . ', c xx . i xs Est .�<aAr¢w� 'r>t ;₹, A�,.. % x" ?UblIe .#bard x ₹ $nF D�ekr �6ot�L �,. '�AIY .FIF.1Yfliea Pierce,County -�z a%t t, ,9a a Cq' nt.N ¢ `, '> x i am pier9e`ttan*tt , a a t exam:natty, n•. .' * x r tt- „.xTll r �•CAuntb,. Asilmond o . ' t aa '„rs" EteZ�EtntpW ` ,'. x"�. "s�:''Rtd`2rt { ,xs $enf'on-c `-x s"e A.�v •G4aen ay o .>,4 • >Y,> # ."1"t 'a£"I"#totk cou•��n{yt.}yt. ', „ . a .. „ F • "t< k A t ®'{ ₹4 x . 4 } S a +� A - t![LY V V v+•`� w . .. EXHIBIT 2 SPECIAL REVIEW EXECUTIVE COMMITTEE G. Michael Miller, Chair, Director of Finance, Harold H. Hensold, Jr., Adjunct Professor of City of Orlando, FL Accounting, University of Illinois at Chicago Dana L. Klausmeyer, Vice Chair, Financial John R. Miller, Partner, Peat Marwick Main & Reporting Manager, Larimer County, Fort Co., New York, NY Collins, CO James B. Pyers, Director of Finance, City of Gilbert W. Crain, Associate Professor of Wooster, OH Accounting, Montana State University Paul M. Sachs, Manager, Arthur Andersen & J. Dwight Hadley, Assistant Deputy Comptroller, Co., Kansas City, MO State of New York David A. Shulman, Partner, Bennett, Kielson Barbara R. Hennessy, Accounting Operations & Co., CPAs, New Rochelle, NY Officer, City of Long Beach, CA Barbara K. White, Assistant Director, Comptroller of Treasury, State of Tennessee EXHIBIT 3 SPECIAL REVIEW COMMITTEE MEMBERS BY STATE December 31, 1987 William A. Benson, Senior Manager, Peat *More than 5 years on the Committee Marwick Main & Co., Los Angeles, CA **More than 10 years *R. Edward Beranek, Partner, Peat Marwick Main & Co., Costa Mesa, CA ALASKA Gary V. Anderson, Senior Manager, Ernst & *Michael F. Bresnan, Senior Manager, Whinney, Anchorage, AK Deloitte Haskins & Sells, Costa Mesa, CA ARIZONA Don E. Dyer, Partner, Coopers & Lybrand, Jim Corbett, Accountant III, City of Glendale, Los Angeles, CA AZ Enrique Farias, Audit Manager, California CALIFORNIA Auditor General's Office, Sacramento, CA Gloriette G. Beck, Audit Manager, County of Sacramento, Sacramento, CA Derek Hanway, Senior Manager, Peat Marwick Main & Co., Los Angeles, CA 890242 Barbara R. Hennessy, Accounting Operations Dana L. Klausmeyer, Controller, Larimer Officer, City of Long Beach, CA County, Fort Collins, CO *Steven R. Kay, Partner, Peat Marwick Main **Donald Oatman, Senior Executive & Co., Los Angeles, CA Business Services, Jefferson County School District R1, Golden, CO Clifford A. Mansfield, Chief, Accounting . Division, Los Angeles Co. Auditor-Controller Mark J. Pepper, Audit Manager, James Los Angeles, CA Dorney, CPA, Monte Vista, CO Charles M. Marko, Assistant Chief Accountant, CONNECTICUT County Sanitation Districts of Los Angeles Judy L. Doneiko, Director of Finance, County, Whittier, CA Town of Plainville, CT Margaret J. McBride, Partner, Peat Marwick Edward B. Gomeau, Town Administrator, Main & Co., Costa Mesa, CA City of Weston, CT **Carl G. Orne, Adjunct Professor, California Thomas F. Leonard, Jr., Manager, Peat State University, Oakland, CA Marwick Main & Co., Stamford, CT Mark A. Paul, Director of Finance, City of *John S. Pavlik, Partner, Pannell. Kerr Santa Barbara, CA Forster, Orange, CT Ulrich Pelz, Audit Manager, Office of the *James S. Remis, Partner, Touche Ross & Auditor General, Sacramento, CA Co., Hartford, CT Nick D. Rives, Finance Director, City of DISTRICT OF COLUMBIA Inglewood, CA Angela Loretta Avant, Manager, Arthur Andersen & Co. , Washington, DC Nancy E. Shelmon, Audit Manager, Coopers & Lybrand, Los Angeles, CA Philip T. Calder, Partner, Arthur Young & Company, Washington, DC John Sieg, Assistant Finance Director, City of Davis, CA Paul J. Cumiskey, Manager, Coopers & Lybrand, Washington, DC *Thomas W. Snow, Partner, Peat Marwick Main & Co., Los Angeles, CA *Irwin T. David, National Director, Public Sector Services, Touche Ross & Co., *Paul C. Sundeen, Partner, Price Waterhouse, Washington, DC Riverside, CA *Bert T. Edwards, Partner, Arthur Andersen & Karen M. Sundin, Assistant Finance Director, Co., Washington, DC City of Redding, CA Joel L. Gauthier, Coordinator State & Local John F. Williams, Manager, Peat Marwick Government, Coopers & Lybrand, Washington, Main & Co., Los Angeles, CA DC COLORADO John H. Hummel, Partner, Peat Marwick Main & David C. Agee, Controller, City of Fort Co., Washington, DC Collins, CO *Charles I. Johnson, III, Manager, Peat Bruce N. Anderson, Senior Manager, Price Marwick Main & Co., Washington, DC Waterhouse, Denver, CO Ronald A. Righter, Partner, Peat Marwick Larry Atchison, Shareholder CPA, Anderson & Main & Co., Washington, DC Whitney, P.C., Greeley, CO Edwin G. Ross, Director of Accounting and Larry R. Beardsley, CPA - Audit Principal, Research, District of Columbia Van Schooneveld and Co., Inc., CPA's, Englewood, CO G. Gregory Russell, Manager, Arthur Andersen & Co., Washington, DC Jack Bonaker, CPA, Proprietor, Craig, CO Peggy J. Smith, Consultant, Arthur Andersen & Richard M. Byczkowski, Audit Manager, Co. , Washington, DC Price Waterhouse, Denver, CO *Roger R. Stoltz, Group Director, U.S. General James M. Golden, Director of Finance, City Accounting Office, Washington, DC of Longmont, CO DELAWARE *Robert D. Hammond, Partner, Clifton, Mike C. Karla, Finance Director/Treasurer, Gunderson & Co., CPAs, Denver, CO City of Dover, DE Mary Bradley Jadel, Accountant, City of Ronald A. Morris, Budget & Accounting Manager, Westminster, CO New Castle County, Wilmington, DE 890242 Janis C. Nesterak, Partner, Faw, Casson & Co., **James F. Marling, Assistant City Manager, Dover, DE City of Gainesville, FL FLORIDA Susan M. Miller, Finance Director, City of *Damon R. Adams, Director of Finance, City of Boca Raton, FL Fort Lauderdale, FL *G. Michael Miller, Director of Finance, City Robert J. Armstrong, Audit Partner, Valdes, of Orlando, FL McLain, Pratt & Co., Bradenton, FL Robert Nachlinger, Finance Director, City of Edward J. Beck, Partner, Bray, Beck & Koetter, Miami Beach, FL CPA's, Titusville, FL Alan Nast, Partner, Davis, Monk, Farnsworth & Sharon A. Brown, Partner, Coopers & Lybrand, Company, Gainesville, FL Miami, FL Daniel J. O'Keefe, Audit Manager, Coopers & Steven J. Carr, Director of Finance, Alachua Lybrand, Orlando, FL County, Clerk of the Court, Gainesville, FL Steve Odem, City Clerk, City of Palmetto, FL Nancy A. Christensen, Audit Manager, Coopers & Lybrand, Tampa, FL Scott L. Porter, Senior Manager, Ernst & Whinney, West Palm Beach, FL James H. Cole, Jr., Accountant, City of St. Cloud, FL William R. Preece, Audit Supervisor, Grant Thornton, Fort Lauderdale, FL Mark B. DeBord, Finance Director, City of Altamonte Springs, FL Steven C. Rea, Senior Accountant, Deloitte Haskins & Sells, Fort Lauderdale, FL Donna Jane Dugger, Staff Accountant, County of Volusia, DeLand, FL *David H. Sarbey, Partner, Laventhol & Horwath, Coral Gables, FL Melinda S. Edwards, Staff Accountant, County of Volusia, DeLand, FL *Joseph M. Shore, Assistant Manager, Village of Royal Palm Beach, FL *Burton Emmer, Partner, Grant Thornton, Fort Lauderdale, FL C. R. Short, Finance Director, Pinellas County, Clearwater, FL Richard G. Feldman, Senior Accountant, City of Tallahassee, FL Richard F. Stephenson, Assistant Finance Director, Indian River County, Vero Beach, Gary L. Fields, Supervisor, Brent Milliken & FL Co., PAs, New Smyrna Beach, FL *Paula J. Stuart, Senior Vice President, Robert R. Garner, Comptroller, City of M. G. Lewis & Co., Winter Park, FL Orlando, FL George P. Geran, Finance Manager, Greater Anne B. Sullivan, Director of Taxation, Orlando Aviation Authority, Merritt Island, GeoVest Energy Inc., St. Petersburg, FL FL Cynthia A. Thurmond, Senior Accountant, Robert N. Gray, Assistant Chief Accountant, Manatee County Clerk of Circuit Court, Pinellas County Sheriff's Office, Largo, FL Bradenton, FL Douglas A. Gross, Accounting Director, County Kim D. Umana, Assistant Finance Director, Manatee County Clerk of Circuit Court, of Volusia, DeLand, FL Bradenton, FL Donna G. Barn, Finance Operations Manager, James W. Warmus, Manager, Coopers & Lybrand, Lee County, Fort Myers, FL' Orlando, FL *Richard J. Hutchinson, Partner, Hutchinson, Amy L. Williams, Director of Finance, City Moore, Etal., Palm Beach Gardens, FL of Melbourne, FL Walter L. Johnson, Associate Professor, GEORGIA University of Central Florida, Orlando, FL J. Michael Addison, Assistant Director, Accounting, Cobb County Public Schools, Howard F. Kershaw, Partner, Deloitte Haskins & Marietta, GA Sells, Miami, FL Charles H. Knox, Audit Partner, MCHale, Ezzell J. Allen Berryman, Audit Senior Manager, & Co., P.A., Fort Myers, FL Touche Ross & Co., Atlanta, GA Richard C. Lovell, Manager, Price Waterhouse, *James Terry Gordon, Certified Public Miami, FL Accountant, Norcross, GA 890242 **Rhett D. Harrell, Client Service Manager, *Louis G. Karrison, Partner, Karrison & Byrne, Touche Ross & Co., Atlanta, GA CPAs, Wheaton, IL *Charles J. Huckleberry, Jr., Deputy Director **William P. Kessler, Deputy Controller, of Finance, DeKalb County, Decatur, GA Metropolitan Sanitary District, Chicago, IL M. Wade Mitchel], Partner, Arthur Young & Ronald M. Lappi, Jr., Director of Finance, Company, Atlanta, GA City of Decatur, IL *Louis "Dusty" Profumo, Partner, Peat Marwick Sherry B. Lauterbach, Manager, Karrison & Main & Co., Atlanta, GA Byrne, Wheaton, IL Wilbert H. Schwotzer, Associate Professor, **Thomas L. Maher, Partner, McGladrey Georgia State University, Atlanta, GA Hendrickson & Pullen, Moline, IL HAWAII - **Anthony M. Mandolini, Partner, Peat Marwick Carleton L. Williams, Senior Manager, Deloitte Main & Co., Chicago, IL Haskins & Sells, Honolulu, HI *Frank J. McHugh, Deputy Controller, Metro- IOWA politan Sanitary District, Chicago, IL Monica J. Alert, City Controller, City of Iowa City, IA Keith E. McNiff, Principal, Arthur Young & Company, Chicago, IL Jeffrey S. Peters, Senior Accountant, Williams & Company, Le Mars, IA Michael P. O'Keefe, Assistant Finance Director, Village of Northbrook, IL Carol A. Schuster, Partner, Clifton, Gunderson & Co., Dewitt, IA *James L. Pandolfi, Partner, Pandolfi, Topolski, Weiss & Co., CPAs, Westchester, IDAHO IL *Steven C. Purvis, Finance Director, City of Boise, ID *Joseph W. Rose, Assistant County Auditor, Cook County, Chicago, IL ILLINOIS Harold H. Bach, Jr., Partner, Arthur Young & Thomas C. Setchell, Auditor, County of Company, Chicago, IL LaSalle, Ottawa, IL David E. Bailey, Partner, Clifton, Gunderson *Robert A. Shonk, Finance Director, City of & Co., CPAs, Peoria, IL Evanston, IL **Gerald D. Brighton, Professor of Accounting, Samuel E. Stiles, GAAP Project Director, State of Illinois, Office of Comptroller, University of Illinois, Champaign, IL Springfield, IL Gila J. Bronner, President, The Bronner Group, Inc., Chicago, IL Donald F. Theobald, Partner, Wilkes, Besterfield & Co., Ltd., CPAs, Olympia George Carp, Manager, Ernst & Whinney, Fields, IL Chicago, IL Laura A. Weich, Field Auditor, Cook County George C. Casey, President, Spectrum Auditor, Mt. Prospect, IL Consulting Group, Chicago, IL Gary L. Zarazinski, Partner, Doyle & Company, *Robert K. Cox, Partner, Parker & Melzer, Waukegan, IL CPAs, Chicago, IL INDIANA Donald L. Elliott, Partner, Hudson & Elliott, Curtis L. Coonrod, County Auditor, Marion CPAs, Rockford, IL County, Indianapolis, IN John H. Engstrom, Associate Professor, Larry R. Ernest, Field Supervisor, Indiana Northern Illinois University, DeKalb, IL State Board of Accounts, Goshen, IN *Richard J. Haas, Consultant, Chicago, IL Walter F. Kelly, Partner, Arthur Young & Company, Indianapolis, IN *Roger D. Harmelink, Partner, McGladrey Hendrickson & Pullen, Moline, IL Richard K. Leighton, Senior Vice President, Paris & Associates, Carmel, IN **Harold H. Hensold, Jr., Adjunct Professor of Accounting, University of Illinois at Gayle T. Schooley, Principal, Arthur Young & Chicago, Chicago, IL Company, Indianapolis, IN *Robert L. Hull, Vice President, Belden, Fox Todd K. Walker, Manager, Peat Marwick Main & & Associates, CPAs, Oak Brook, IL Co., Indianapolis, IN 890242 William T. Wrege, Assistant Professor of Dr. David R. L. Gabhart, Professor and Accounting, Ball State University, Muncie, Chairman IN Dept. of Accounting, Bentley College, Waltham, MA $ANSAS Ronald J. Bleidissel, Chief of the Accounting Thomas F. Megan, Partner, Touche Ross & Co., System, Kansas PERS, Topeka, KS Boston, MA *Mark W. Dick, Consultant, Allen, Gibbs & Kenneth C. Ott, Manager, Touche Ross & Co., Wovlik, Wichita, KS Boston, MA *Gary L. George, Partner, George & Noel, CPAs, Wichita, KS MICHIGAN Robert J. Daddow, Partner, Ernst & Whinney, Robert A. Lewis, Accounting Manager, Detroit, MI Sedgwick County, Wichita, KS Gary Findlay, Benefit Consultant, Gabriel, LOUISIANA Roeder, Smith & Company, Detroit, MI William D. Hoffman, Partner, Peat Marwick Main & Co., New Orleans, LA Glenn L. Goodwin, Partner, Seidman & Seidman, CPAs, Grand Rapids, MI *Claude Nixon, Jr., Partner, Bourgeois Bennett Thokey Hickey CPA, Metairie, LA William B. Johnson, Partner, Anderson, Tackman Co., CPA, Escanaba, MI Patricia E. Pine, Director of Research & Training, Office of the Legislative Auditor, John J. Linderman, Assistant Auditor General, Baton Rouge, LA State of Michigan, Lansing, MI MAINE MINNESOTA Dr. Andrew J. Potts, Professor of Accounting, Vern C. Grabow, Certified Public Accountant, University of Southern Maine, Portland, ME Vern Grabow & Associates, Edina, MN MARYLAND Patrick F. Boyce, Partner, Peat Marwick Main & Claudia Gudvangen, Audit Manager, State of Co., Baltimore, MD Minnesota, St. Paul, MN *Edward P. Chait, Senior Technical Consultant, Jeanne A. Haapala, Director of Finance/ Price Waterhouse, Bethesda, MD Personnel, City of Cottage Grove, MN David A. Covington, Partner, Deloitte Haskins Steven W. Laible, Partner, Peat Marwick & Sells, Baltimore, MD Main & Co., Minneapolis, MN *William J. Crowley, Partner, Arthur Andersen *John B. Lilja, Senior Manager, Deloitte & Co., Baltimore, MD Haskins & Sells, Minneapolis, MN Richard J. Duthoy, Assistant Chief, Division Kenneth W. Malloy, Partner, Pannell Kerr of Accounting, Montgomery County, Rockville, Forster, Minneapolis, MN MD David Mol, Senior Manager, Voto, Tautges, Christopher E. Fioravante, Chief-Bureau of Redpath & Co., Ltd., White Bear Lake, MN Financial Reporting, Howard County, Ellicott City, MD Lloyd J. Ricker, Consultant, Plymouth, MN G. Peter Mech, Chief, Division of Accounting, Gerard E. Stifter, Partner, McGladrey Montgomery County, Rockville, MD Hendrickson & Pullen, St. Paul, MN *James W. Morrissey, Vice President, MISSOURI Philadelphia Capital Advisors, Baltimore, MD John M. Bagwell, CPA, J. M. Bagwell, P.C., St. Louis, MO Michael R. Saunders, Project Manager, American Management Systems, Laurel, MD John T. Carper, Senior Manager, Peat Marwick Main & Co., Kansas City, MO Alfred F. Warfield, Assistant Controller, Anne Norma J. Eickhoff, Controller, City of Arundel County, Annapolis, MD Independence, MO MASSACHUSETTS John F. Ferraro, Principal, Arthur Young & Mark D. Abrahams, Partner, Peat Marwick Main & Co., Kansas City, MO Co., Boston, MA Keith E. Hughes, Comptroller, Missouri James L. Curry, Partner, Touche Ross & Co., Boston, MA Local Government Employees Retirement System, Jefferson City, MO 890242 Charles V. Robb, Senior Manager, Ernst & James R. Liddle, Chief of Accounting Services, Whinney, Kansas City, MO Erie County Comptroller, Buffalo, NY George J. Rosenberg, Partner, Bergman, Thomas P. Malecki, Manager, Deloitte Haskins & Schraier & Company, CPAs, St. Louis, MO Sells, Buffalo, NY *Paul M. Sachs, Manager, Arthur Andersen & *Terrill E. Menzel, Partner, Peat Marwick Main Co., Kansas City, MO & Co., Albany, NY Dennis G. Sartain, Manager, Touche Ross & John R. Miller, Partner, National Director Co., Kansas City, MO Government Services, Peat Marwick Main & Co., New York, NY *William R. Schwartz, Executive Secretary, Missouri Local Government Employees' Hargovind S. Patel, Director of Finance, Retirement System, Jefferson City, MO City of Newburgh, NY *Robert W. Spence, Partner, Peat Marwick James A. Poitras, Chief Accountant, Suffolk Main & Co., Kansas City, MO County Comptroller's Office, Hauppauge, NY MONTANA William Raftery, Partner, Peat Marwick Main & *Gilbert W. Crain, Associate Professor of Co., New York, NY Accounting, Montana State University, Bozeman, MT *Rudolph J. Santoro, Partner, Deloitte Haskins Ronald Paul Foltz, Owner, Ronald Paul Foltz, & Sells, Woodbury, NY CPA, Missoula, MT *D. Scott Showalter, Partner, Peat Marwick Main & Co., New York, NY DonaldRA d DState of Nebraska,R. Herz, Systems, Lincoln,AccountingNE Manager, David A. Shulman, Partner, Bennett, Kielson & StatCo., CPAs, New Rochelle, NY NEW JERSEY Les Storch, Partner, Bennett, Kielson & David B. Jones, Manager, Touche Ross & Co., Co., CPAs, New Rochelle, NY Newark, NJ *Frederick D. Zahn, Partner, Deloitte Haskins NEVADA Kaf our & Sells, Morristown, NJ *Leroy R. Bergstrom, Shareholder, y. Armstrong & Co., CPAs, Reno, NV NEW MEXICO Marshall J. Montano, Accounting Officer, City Robert E. Canez, Assistant Treasurer, of Albuquerque, NM Clark County, Las Vegas, NV NEW YORK *A. R. Garraway, CPA, Partner, A,. R. Garraway, Eugene Ballard, Senior Manager, Peat Marwick CPA, Las Vegas, NV Main & Co., New York, NY Therral R. Jackson, Assistant Comptroller, *Francois R. Barfuss, Partner, Deloitte Clark County Comptroller's Office, Haskins & Sells, New York, NY Las Vegas, NV A. Paul Blanco, Assistant Comptroller, The NORTH CAROLINA Port Authority of NY & NJ, New York, NY Loris R. Colclough, Director of Finance, City of Winston-Salem, NC David W. Brown, Partner, Brown & Kalkstein, CPA'S, Montrose, NY **S. Grady Fullerton, Professor, Chapel Hill, NC Domenick Consolo, Supervisor, Bennett, Kielson & Co., CPAs, New Rochelle, NY Paul L. Fulton, Jr., Assistant Finance Director, Forsyth County, Winston-Salem, NC *Francis J. Dubas, Jr., Manager, Deloitte Haskins & Sells, New York, NY H. Hilton L'Orange, Finance Officer, Charlotte-Mecklenburg Board of Education, Susan Friend, Supervisor, Bennett, Kielson Charlotte, NC & Co., CPAs, New Rochelle, NY Samuel R. Rose, III, Partner, Lowrimore, J. Dwight Hadley, Assistant Deputy Warwick & Co., Wilmington, NC Comptroller, State of New York, Albany, NY *King Moore Willis, Consultant, Deloitte Patrick F. Hardiman, Chief of Bureau of Haskins & Sells, Sanford, NC Management Audit, City of New York, NY NORTH DAKOTA Bruce A. Kessel, Associate, Orser, Olson & Ann Helmick, Partner, Peat Marwick Main & St. Peter, Bismarck, ND Co., xew York, NY _ 890242 OHIO Thomas R. Severns, Director of Quality Mark R. Bates, Senior, Arthur Andersen & Co., Director of Quality Assurance, Auditor Cleveland, OH of State of Ohio, Columbus, OH James V. Battigaglia, Senior Consultant, Robert A. Slater, Assistant Director/ Peat Marwick Main & Co., Columbus, OR Finance, Teachers Retirement System of Ohio, Columbus, OH Forrest Kenneth Betche, Financial Analysis Supervisor, City of Dayton, OH John F. South, Assistant Finance Director, City of Euclid, OR Wayne M. Bettendorf, Treasurer, South-Western City School District, Grove City, OH Barbara C. Vogel, Quality Assurance Auditor, State Ohio - Auditor of State, Cincinnati, Rose A. Bowman, CPA, Assistant Auditor, OH Auditor of State of Ohio, Columbus, OW *John Wheeler, Audit and Budget Manager, Keith P. Boyle, Deputy Director of Finance, City of Akron, OH City of Wooster, OH *James Madison Williams, Partner, Ernst & Claude C. Butler, CPA, Partner, Claude C. Whinney, Cleveland, OH Butler, Cleveland, OH Harold I. zeidman, Partner, Peat Marwick Mark A. Carnabuci, Assistant Auditor-Quality Main & Co., Columbus, OH Assurance, Auditor of State of Ohio, Mentor, OH OKLAHOMA Director of Finance, City Mike Crawford, President, Michael A. Crawford, Robert B. Certner, Inc., Oklahoma City, OK of Cleveland Heights, OH James E. Davis, Senior Accountant, City of Larry L. Gibson, Partner, Stanfield & O'Dell, Tulsa, OK Dayton, OH *Frank A. Dawson, Director of Finance, City *John A. Ryan, Senior Manager, Ernst & of Cincinnati, OH Whinney, Oklahoma City, OK Robert J. Froehlich, Senior Manager, Ernst & *Daniel E. Schultz, Jr., Partner, Coopers & Whinney, Cincinnati, OH Lybrand, Tulsa, OK Frank C. Gambosi, Assistant Director of OREGON Finance, City of Cleveland Heights, OH L. Parry Ankersen, Audit Manager, Price Waterhouse, Portland, OR Cadillac (Cad) G. Gard, Controller, City of John L. Dethman, Partner, Coopers & Lybrand, Wooster, OH Portland, OR *L. Michael Howard, Research Director, State *Roger A. Korvola, Partner, Talbot & Korvola, of Ohio, Columbus, OH Portland, OR **Edward M. Klasny, Partner, Ernst & Whinney, Mary Alice Seville, Assistant Professor of Cleveland, OH Accounting, Oregon State University, Frederick R. Kruse, Audit Staff Supervisor, Corvallis, OR Coopers & Lybrand, Columbus, OH David L. Simmer, Management Accounting Leonard A. Mikula, Director of Finance, City Supervisor, Washington County, of Lakewood, OH Hillsboro, OR Timothy I. Murphy, Deputy Director for State PENNSYLVANIA Accounting, Office of Budgeting & Mgmt., Kevin P. Boland, Manager, Peat Marwick State of Ohio, Columbus, OH Main & Co., Pittsburgh, PA *James B. Pyers, Director of Finance, City of Fay K. Boland, Assistant Deputy, Accounting, Wooster, OH Allegheny County Controllers Office, Pittsburgh, PA *William J. Reidy, Partner, Coopers & Lybrand, Cleveland, OH Richard S. Carlin, Manager, Peat Marwick Main & Co., Philadelphia, PA Scott J. Schwarberg, Financial Analyst, City of Kettering, OH *Irvin R. Davis, Managing Director, School District of Philadelphia, PA William C. Severns, Director of Special Projects, Office of the Auditor of State, Lester S. Fry, Partner, Ernst & Whinney, Columbus, OH Philadelphia, PA 89®242 Mary Anne Gaffney, Assistant Professor, *William B. Dillon, Partner, Arthur Andersen & Temple University, Philadelphia, PA Co., Dallas, TX Barbara D. Green, Financial Consultant Max S. Duplant, Stockholder/Officer, Charles Manager, Systems & Computer Technology E. Reed & Associates, P.C., Port Arthur, TX Corp., Malvern, PA Robert W. Engel, Vice President, Earl Lairson Daniel L. Kovlak, Partner, Peat Marwick & Co., CPAs, Houston, TX Main & Co., Harrisburg, PA Jerry L. Gaither, Partner, Weaver and Thomas H. McTavish, Director of Audit Tidewell, CPAs, Dallas, TX Operations, Pennsylvania Department of Liana Marie Gasparini, Team Leader, City of Auditor General, Harrisburg, PA Houston, TX Gerald L. Santini, General Accounting Manager, School District of Philadelphia, Louis J. Grabowsky, Partner, Arthur Andersen & PA Co., Dallas, TX Anthony John Simonetta, Partner, Peat Marwick Peggy V. McCormick, Partner, Deloitte Haskins Main & Co., Philadelphia, PA & Sells, Houston, TX *John G. Smithyman, First Deputy City John F. McGrane, Director of Finance, City of Controller, City of Philadelphia, PA Denton, TX *Marcia L. Taylor, Director of Finance, Dennis L. McGuffie, Manager, Earl Lairson & Mt. Lebanon, Pittsburgh, PA Co., CPAs, Houston, TX )HODS ISLAND W. J. "Jake" Murrah, Senior Manager, Peat John A. Parmelee, Partner, Parmelee, Marwick Main & Co., Fort Worth, TX Gardner & Hayek Ltd., CPAs, Warwick, RI Daniel C. Person, Assistant City Controller, SOUTH CAROLINA City of Houston, TX Steven L. Blake, Professional Staff, David Schuler, Accounting Manager, City of Cline Brandt Kochenower & Co., Garland, TX Sparatanburg, SC Thomas J. Rester, Partner, Peat Marwick Jim D. Schultz, Senior Manager, Price Main & Co., Greenville, SC Waterhouse, Arlington, TX TENNESSEE George A. Scott, Audit Manager, Deloitte Richard V. Norment, Director of County Haskins & Sells, Fort Worth, TX Audit, Comptroller of Treasury, State of Tennessee, Nashville, TN Douglas Seckel, Director of Finance, City of Bellaire, TX Clyde Phillips, Financial Director, Department of Finance & Administration, Brady E. Snellgrove, Chief Accountant, Nasvhille, TN Town of Addison, TX *Robert E. Powell, Partner, Perry, Charles William Stanley, Assistant Professor Hamilton & Company, CPAs, Gatlinburg, TN of Accounting, Baylor University, Waco, TX Barbara K. White, Assistant Director, Walter Thomas, Controller, City of Beaumont, State of Tennessee, Nashville, TN TX TEXAS M. Wayne Usry, Finance Director, City of Ronald D. Hertel, First Assistant County Grand Prairie, TX Auditor, Tarrant County, Fort Worth, TX Stephen W. Van Manen, Partner, Harrison, Becky L. Brooks, Municipal Financial Waldrop & Uherek, Victoria, TX Consultant, Administration & Fiscal Michael J. Van Wickler, Director of Finance, Consulting Services, Lewisville, TX City of Sherman, TX Frederick W. Clarke, Deputy Controller, *James Legrand Williams, Partner, Deloitte City of Houston, TX Haskins & Sells, Houston, TX *Donald H. Cormie, Partner, Grant Thornton, UTAH San Antonio, TX *Wayne R. Bryner, Partner, Hancey, Jones, A. Lewis Crain, Audit Partner, Rylander, Wright & Co., CPAs, Logan, UT Clay & Opitz, Forth Worth, TX Roger C. Glines, Business Administrator, Davis County School District, Gary W. Davis, Audit Partner, Peat Marwick Farmington, UT Main & Co., Austin, TX 890242 Rick V. Hosler, Director of State Audit, Daniel A. Neckel, Director of Finance, Utah State Auditor's Office, Salt Lake City of Alexandria, VA City, UT Michael J. Polesnak, Senior Audit Manager, Auston G. Johnson, Director of Local Deloitte Haskins & Sells, Richmond, VA Government Accounting & Auditing, *Raymond M. Saunders, Project Manager Utah State Auditor's Office, Salt Lake Consultant, American Management Systems, City, UT Arlington, VA David Lamb, Principal, Arthur Young & Rita Kay Scott, Director of Finance, City of Company, Salt Lake City, UT Charlottesville, VA Mark W. Stevens, Partner, Deloitte Haskins Steven A. Solomon, Accounting Division Chief, & Sells, Salt Lake City, UT City of Alexandria, VA VIRGINIA Mervyn C. Timberlake, Jr., Director of Gary M. Breaux, Chief of Accounting and Finance, Town of Blacksburg, VA Control, City of Richmond, VA WASHINGTON Steven P. Houchens, Chief Accountant, Clark Edward J. Cawley, Jr., Finance Director, County, Vancouver, WA City of Fairfax, VA Steven A. Marcotte, Assistant Chief Examiner, Michael B. Cooke, Partner, McMillion & Washington Office of State Auditor, Cooke, CPAs, Blacksburg, VA Olympia, WA J. Irvin Farmer, Jr., Principal, Robinson, Judith S. Peterick, General Ledger Manager, Farmer, Cox Associates, CPAs, City of Seattle, WA Charlottesville, VA WISCONSIN William B. Hoffman, Deputy Finance Director, William Dunsmoor, Accounting Supervisor, Prince William County, VA Green Bay Metropolitan Sewerage District, Green Bay, WI Jesse W. Hughes, Associate Professor, Old Steven J. Henke, Manager, Deloitte Haskins & Dominion University, Department/Accounting, Hampton, VA Sells, Milwaukee, WI Steven R. Kanehl, Accounting Supervisor, Craig L. Piotrowski, Vice President of Finance Newport News School Board, VA and Administrative Services, Waukesha County Area Vocational, Pewaukee, WI John H. Kauzlarich, Manager, Touche Ross & Co., Richmond, VA *Donald L. Rahn, Partner, Virchow Krause & Co., CPAs, Madison, WI Dennis W. Kerns, Manager, Management and Budget, County of Henrico, Richmond, VA *Edward James Virnig, Partner, Arthur Andersen & Co., Milwaukee, WI Mary Lou Lyle, Director of Accounting, WYOMING County of Chesterfield, VA Connie Ashmore Brezik, Manager, McGladrey James L. Mavredes, Jr., Finance and Hendrickson & Pullen, Casper, WY Administration Manager, Department of *James B. Dodson, Audit Partner, Harris, Huber Information Technology, Richmond, VA & Co., P.C., CPAs, Casper, WY EXHIBIT 4 REPORTS SUBMITTED AND CERTIFICATES AWARDED STATEMENT OF CHANGES IN POSITION FOR REPORTING ENTITY FISCAL YEARS ENDED 1986 AND PROCESSED BY GFOA IN CALENDAR YEAR 1987 Number of reports with fiscal Submissions Awards year ends in 1985 1030 834 Submitted for FY 1986 but not for FY 85 179 87 Submitted for FY 85 and FY 86 Awarded in FY 86 but not in FY 85 -- 112 Awarded in FY 85 but not in FY 86 -- (31) Submitted for FY 85 but not for FY 86 (59) (33) Number of reports with fiscal year ends in 86 1150 936 The notes are an integral part of this statement. 890242 EXHIBIT 5 STATEMENT OF OPERATIONS REPORTS SUBMITTED AND CERTIFICATES AWARDED FOR FISCAL YEARS ENDED IN 1986, 1985, 1984 AND 1983 FY 86 Reports FY 85 Reports FY 84 Reports i FY 83 Reports By Type of Processed in 1987 Processed in 1986 Processed in 1985 Processed in 1984 GovernmgDt Submissions Awards Snbmia5ions Awards _ 41di1aina14Dn Awarder Submissions Awards Municipal 726 604 672 532 589 464 522 387 County 194 171 172 150 154 125 129 104 School District 90 75 73 58 56 43 42 33 Enterprise 41 34 29 24 26 25 27 20 Council of Govts. 12 9 10 10 6 6 4 3 State 12 8 10 6 7 4 5 3 PERS 32 30 24 21 16 13 17 14 Other 43 _ 38 40 _ 33 35 25 24 __10.__ TOTAL REPORTS 1150 969 1030 834 889 705 770 582 By Fiscal Year End January -- -- -- -- -- -- -- -- February 4 4 4 3 3 2 2 1 March 6 3 6 2 5 3 4 3 April 51 44 44 37 38 31 28 23 May 3 3 3 3 2 2 1 June 475 404 429 353 362 287 324 234 July 2 2 3 3 3 2 2 1 August 32 27 25 22 23 19 19 17 September 242 202 225 179 201 162 173 137 October -- -- -- -- -- -- 1 -- November 7 6 4 3 3 3 3 3 December 328 _ 274 287 _ 229_ 249 _134 _ 213 163 TOTAL REPORTS 1150 969 1030 834 889 705 770 582 EXHIBIT 6 REPORTS SUBMITTED BY CALENDAR YEAR BASED ON DATE RECEIVED BY GFOA Fiscal Year End Number of Submissions 1987 1206 1986 1060 1985 921 1984 856 1983 686 1982 565 1981 485 1980 404 1979 326 1978 299 1977 231 890242 EXHIBIT 7 SPECIAL REVIEW COMMITTEE BY STATE AT DECEMBER 31, 1987 REPORTS SUBMITTED AND CERTIFICATES AWARDED BY STATE FOR FISCAL YEARS ENDED IN 1986, 1985, 1984 AND 1983 FY 86 Reports FY 85 Reports FY 84 Reports FY 83 Reports SRC Processed in 1987 Processed in 1986 Processed in 1985 Processed in 1984 Members Submissions Awards Submissions Awards Submissions Awards Submissions Awards Alabama -- 7 5 8 4 8 4 7 4 Alaska 1 10 7 11 8 9 7 9 5 Arizona 1 18 16 16 15 13 12 15 9 Arkansas 0 4 4 4 4 4 2 2 2 California 22 94 77 88 65 77 56 66 43 Colorado 12 46 35 42 28 32 24 32 21 Connecticut 5 16 15 16 14 15 9 12 7 Delaware 3 3 3 3 3 3 2 3 2 District of Columbia 13 1 1 1 1 1 1 1 1 Florida 43 113 100 102 94 91 80 80 72 Georgia 8 38 26 35 20 26 20 25 14 Hawaii 1 2 2 1 1 2 2 2 1 Idaho 1 1 1 1 1 1 1 2 1 Illinois 30 88 80 76 65 67 56 54 41 Indiana 7 12 12 9 7 7 6 5 4 Iowa 3 14 13 16 14 12 10 9 8 Kansas 4 16 15 13 12 13 12 13 10 Kentucky -- 9 6 9 6 9 5 6 5 Louisiana 3 13 12 15 10 12 10 9 6 Maine 1 3 1 2 1 2 1 1 1 Maryland 10 26 24 23 23 22 20 21 19 Massachusetts 5 2 1 -- -- -- -- -- -- Michigan 5 31 24 35 24 30 16 24 12 Minnesota 9 55 50 51 45 44 38 38 31 Mississippi -- 3 1 1 1 1 1 1 1 Missouri 11 27 22 21 19 22 19 18 16 Montana 2 3 2 3 2 3 2 -- -- Nebraska 1 2 2 3 3 3 2 2 1 Nevada 4 14 13 11 11 11 11 11 9 New Hampshire -- 1 1 1 -- -- -- -- -- New Jersey 2 -- -- -- -- -- -- -- -- New Mexico 1 1 1 1 1 2 2 2 1 New York 20 22 18 15 11 10 9 6 4 North Carolina 6 24 22 24 23 21 16 19 17 North Dakota 1 2 2 1 1 2 1 2 1 Ohio 30 50 43 40 35 29 26 22 16 Oklahoma 4 6 6 6 5 5 5 5 4 Oregon 5 33 28 30 25 19 17 15 14 Pennsylvania 13 24 19 19 15 19 13 13 9 Rhode Island 1 2 1 1 1 1 1 1 1 South Carolina 2 14 10 10 7 8 3 9 6 South Dakota -- 5 5 5 5 5 5 5 5 Tennessee 4 13 12 15 10 13 11 12 10 Texas 28 155 127 142 106 124 95 111 88 Utah 6 18 14 15 12 13 10 12 8 Vermont -- 1 -- 1 -- -- -- -- -- Virginia 17 49 42 38 35 36 32 33 26 Washington 3 34 24 25 7 23 12 18 11 West Virginia -- -- -- -- -- -- -- -- -- Wisconsin 5 16 15 14 13 12 10 11 9 Wyoming 2 9 9 11 11 7 7 6 6 1150 969 1030 834 889 705 770 582 890242 EXHIBIT 8 CERTIFICATE AWARDED FOR REPORTING ENTITY FISCAL YEARS ENDED IN 1986 AND PROCESSED BY CFOA IN CALENDAR YEAR 1987 Council School of Municipal County Distlif _ Enterprises Government State ggg¢ gIngs. ?Qtfl Alabama 5 -- -- -- -- -- -- -- 5 Alaska 7 -- -- -- -- -- -- -- 7 Arizona 14 1 -- -- -- -- 1 -- 16 Arkansas 4 -- -- -- -- -- -- -- 4 California 58 10 2 5 -- -- -- 2 77 Colorado 17 9 7 1 -- -- 1 -- 35 Connecticut 12 -- -- -- -- -- 1 2 15 Delaware 2 1 -- -- -- -- -- -- 3 District of Columbia -- -- -- -- -- 1 -- -- 1 Florida 68 24 2 5 -- -- -- 1 100 Georgia 12 9 2 1 1 -- -- 1 26 Hawaii 1 1 -- -- -- -- -- -- 2 Idaho 1 -- -- -- -- -- -- -- 1 Illinois 49 7 4 2 -- 1 5 12 80 Indiana 5 2 -- 3 1 -- -- 1 12 Iowa 11 -- 2 -- -- -- -- -- 13 Kansas 11 1 1 1 -- -- 1 -- 15 Kentucky 5 1 -- -- -- -- -- -- 6 Louisiana 6 1 4 -- -- -- -- 1 12 Maine 1 -- -- -- -- -- -- -- 1 Maryland 9 8 2 -- -- 1 3 1 24 Massachusetts 1 -- -- -- -- -- -- -- 1 Michigan 17 6 1 -- -- -- -- -- 24 Minnesota 38 4 -- 3 1 1 2 1 50 Mississippi 1 -- -- -- -- -- -- -- 1 Missouri 17 3 1 -- -- -- 1 -- 22 Montana 2 -- -- -- -- -- -- -- 2 Nebraska 2 -- -- -- -- -- -- -- 2 Nevada 5 2 1 1 -- -- -- 4 13 New Hampshire 1 -- -- -- -- -- -- -- 1 New Jersey -- -- -- -- -- -- -- -- -- New Mexico 1 -- -- -- -- -- -- -- 1 New York 7 3 2 1 -- -- 4 1 18 North Carolina 10 11 1 -- -- -- -- -- 22 North Dakota 2 -- -- -- -- -- -- -- 2 Ohio 30 8 -- -- -- -- 2 3 43 Oklahoma 6 -- -- -- -- -- -- -- 6 Oregon 13 4 9 -- 1 -- -- 1 28 Pennsylvania 5 8 3 -- -- 1 1 1 19 Rhode Island 1 -- -- -- -- -- -- -- 1 South Carolina 6 3 1 -- -- -- -- -- 10 South Dakota 5 -- -- -- -- -- -- -- 5 Tennessee 8 3 -- -- -- 1 -- -- 12 Texas 77 15 20 4 5 -- 4 2 127 Utah 7 1 4 -- -- 1 1 -- 14 Vermont -- -- -- -- Virginia 22 13 1 3 -- 1 1 1 42 Washington 11 5 2 2 -- -- 2 2 24 West Virginia -- -- -- -- -- -- -- -- -- Wisconsin 6 4 3 1 -- -- -- 1 15 Wyoming 5 3 -- 1 604 171 75 34 9 8 30 38 969 890242 GOVERNMENT FINANCE OFFICERS ASSOCIATION TECHNICAL SERVICES CENTER Certificate of Achievement Program Staff David R. Bean - Director/Technical Services Center Responsible for program policy and technical support. Frederick G. Lantz - Manager/Technical Services Center Responsible for daily program administration and final reviews. Stephen J. Gauthier - Manager/Technical Services Center Responsible for technical support and final reviews. North T. Jersild - Senior Program Associate/Certificate of Achievement Program Responsible for in-house reviews and communications with to SRC members and certificate applicants. Nancy G. Wallace - Program Associate/Certificate of Achievement Program Responsible for eligibility and in-house reviews. Earl W. Hopewell - Consultant/Technical Services Center Responsible for in-house reviews and technical support. Patricia Peck - Associate/Certificate of Achievement Program Responsible for coordinating certificate applicant submissions and data base files. Delores Smith - Secretary/Certificate of Achievement Program Responsible for processing certificate applicants' results. Donya Smith - Secretary/Certificate of Achievement Program Responsible for conducting Special Review Committee correspondence. 890242 Hello