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Home My WebLink About960334.tiff \ES To- )\ \ Z § 2ls22 ® ( \ ) \ W / \\ { /\ \ ) \ \ °° v ~ z} \ % \ Cr \ ~ o� > 0 `\ \\ ) ) \ l M uwi § j 47 w d / . k . \/ \ � � � � � U E \ Vu -Lo ~ W a ©° - w ` � 2 \ 2 cot CU ` \ \ \ \ \\/ O k < k ® w w wa ,= CI \ 7" ( ® Z ƒ 2 < / k - VS 11.0 o 0 40 .E a o a 1111 III mm 960334 » Ra. - WELD COU 'i?TY GOVERNMENT FINANCE OFFICERS ASSOCIATION r` -U U. O: b 180 North Michigan Avenue.Suite 800,Chicago,Illinois reik'�i 312/977-9700• Fax:312/977-4806 TO TEE E January 29, 1996 Mr. Dale Hall Chairman, Board of Commissioners County of Weld P.O. Box 758 Greeley, Colorado 80632 Dear Mr. Hall : We are pleased to notify you that your comprehensive annual finan- cial report for the fiscal year ended December 31, 1994 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 designated by the government as primarily responsible for its having earned the certificate . Enclosed is an Award of Financial Reporting Achievement for: Weld County, Accounting Staff . The Certificate of Achievement plaque will be shipped under sepa- rate cover in about eight weeks . We hope that you will arrange for a formal presentation of the Certificate and Award of Financial Reporting Achievement, and that appropriate publicity will be given to this notable achievement . To assist with this, a sample news release and the 1994 Certificate Program results are enclosed. We hope that your example will encourage other government offi- cials in their efforts to achieve and maintain an appropriate standard of excellence in financial reporting. Sincerely, GOVERNMENT FINANCE OFFICERS ASSOCIATION t /c5 Stephen J. Gauthier Director/Technical Services Center SJG/kas Enclosures WASHINGTON OFFICE 1750 K Street.N.W..Suite 650.Washington.OC 20006 202/429-2750 • Fax:202/429-2755 GOVERNMENT FINANCE OFFICERS ASSOCIATION 180 North Michigan Avenue,Suite 800,Chicago,Illinois 60601 312/977-9700• Fax:312/977-4806 January 29, 1996 For information contact : NEWS RELEASE Stephen Gauthier (312) 977-9700 (Chicago) --The Certificate of Achievement for Excellence in Finan- cial 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 finan- cial reporting, and its attainment represents a significant accomplishment by a government and its management . An Award of Financial Reporting Achievement has been awarded to the individual designated as primarily responsible for preparing the award-winning CAFR. This has been presented to: WELD COUNTY, ACCOUNTING STAFF The CAFR has been judged by an impartial panel to meet the high standards of the program including demonstrating a construc- tive "spirit of full disclosure" to clearly communicate its financial story and motivate potential users and user groups to read the CAFR. The GFOA is a nonprofit professional association serving 12 , 625 government finance professionals with offices in Chicago, Illinois, and Washington, D. C. - 30 - WASHINGTON OFFICE 1750 K Street,N.W.,Suite 650,Washington,DC 20006 202/429-2750 • Fax:202/429-2755 PRESENTATION OF THE CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING 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 recognized for their outstanding accom- plishments . If you would like a formal presentation of the Certificate of Achievement plaques, you should contact your GFOA State Representative . Your representative ' s mailing address and phone number is as follows : Ext . 2042 Susann Stubbs City of Westminster 4800 W. 92nd Avenue Westminster, CO 80030 303/430-2400 CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING Government Finance Officers Association 1994 RESULTS The Certificate of Achievement for Excellence in Financial with GAAP. These reports are also required to have been Reporting is an award designed to recognize and encourage audited in accordance with generally accepted auditing excellence in financial reporting by state and local standards,with the auditor taking at least an "in relation to" governments. The attainment of a Certificate of Achievement responsibility for combining, individual fund and account represents a significant accomplishment for a government and group presentations. To earn a Certificate of Achievement, a its management. CAFR should give a clear and thorough view of the governments finances. Award-winning reports should enhance The Certificate of Achievement for Excellence in Financial the reader's understanding of the information required by Reporting Program(Certificate Program)was established by the GAAP for fair presentation of the financial statements,be Government Finance Officers Association(GFOA)in 1945. efficiently organized and adhere to certain generally accepted The GFOA instituted the program to encourage all government terminology and formatting conventions. The Certificate units to prepare and publish an easibly readable and Program provides participants with extensive technical understandable comprehensive annual financial report(CAFR) reference material on governmental accounting and financial covering all funds and financial transactions of the government reporting theory. This material provides finance officials with during the fiscal year. The GFOA believes that governments the tools they need to improve their financial reporting have a special responsibility to provide the public with a fair techniques. presentation of their financial affairs. CAFRs go beyond the requirements of generally accepted accounting principles To participate in the Certificate Program,government units (GAAP)to provide the many users of government financial must complete an application form and submit four copies of statements with a wide variety of information useful in their CAFR,with the appropriate fee,to the GFOA for review evaluating the financial condition of a government. by the Certificate Program's Special Review Committee. Applications can be obtained from the GFOA's Certificate To be eligible for a Certificate of Achievement,a report must Program staff in Chicago(312/977-9700). Submissions must be the published CAFR of a unit of government or a public be postmarked within six months of the government's fiscal employee retirement system. Eligible CAFRs must include year end. general purpose financial statements presented in conformity AWARD WINNERS FOR THE FISCAL YEARS ENDED IN 1993 ALABAMA Anchorage School District AMERICAN SAMOA Anchorage, Municipality of Alabama State Docks Department Bering Strait School District American Samoa Government Auburn Fairbanks North Star Borough Employees' Retirement Fund Birmingham School District Brewton Homer Juneau, City and Borough of ARIZONA Decatur Kashunamiut School District Dothan Kenai Peninsula Borough Agua Fria Union High School Hoover Huntsville Kenai Peninsula Borough District No. 216 Mobile School District Alhambra Elementary School Montgomery Ketchikan District No. 68 Tuscaloosa Ketchikan Gateway Borough Arizona Department of Transportation We[umpka Kodiak Island Borough Arizona State Retirement System Matanuska-Susitna Borough Avondale North Slope Borough Bullhead City ALASKA Soldotna Cartwright Elementary School District Southwest Region School District No. 83 Alaska Public Employees\Teachers Valdez Casa Grande Retirement System Casa Grande Elementary School District No.4 Phoenix Employees' Retirement Plan Alameda Casa Grande Union High School District Phoenix Union High School Alameda-Contra CostaTransit District No. 82 District No. 210 Alameda County Catalina Foothills Unified School Pima County Albany District No.16 Pima County Community College Alhambra Chandler District Anaheim Cottonwood Pima County School Reserve Fund Anderson Crane Elementary School District No. 13 Prescott Antioch Creighton Elementary School District Prescott Unified School District No. 1 Arcadia No. 14 Public Safety Personnel Azusa Deer Valley Unified School District Retirement System Bakersfield No. 97 Roosevelt Elementary School Baldwin Park Douglas Unified School District No.27 District No. 66 Belmont Eloy Safford Benicia Flagstaff Sahuarita Unified School District No. 30 Berkeley Flagstaff Unified School District No. 1 Santa Cruz County Beverly Hills Flowing Wells Unified School Santa Cruz Valley Union High Brawley District No. 8 School District No. 840 Brea Fort Huachuca Accommodation Scottsdale Brisbane School District No. 00 Scottsdale Unified School Burbank Gadsden Elementary School District District No. 48 Calistoga No. 32 Sedona-Oak Creck Joint Camarillo Gilbert Unified School District No. 9 Campbell Gilbert Unified School District No. 41 Sierra Vista Carpinteria Sanitary District Glendale Sierra Vista Unified School Carson Glendale Elementary School District No..68 Central Marin Sanitation Agency District No.40 Stanfield Elementary School Cerritos Glendale Union High School District District No.24 Chino Kyrene Elementary School District Sunnyside Unified School Claremont No.28 District No. 12 Clovis Lake Havasu City Tempe Coalinga Lake Havasu Unified School Tempe Elementary School Commerce District No. 1 District No.3 Concord Litchfield Elementary School Tempe Union High School Contra Costa County District No. 79 District No. 213 Contra Costa Water District Litchfield Park Tucson Corona Madison Elementary School Tucson Unified School District No. I Coronado District No. 38 Wickenburg Costa Mesa Mammoth/San Manuel Unified Wickenburg Unified School Cucamonga County Water District School District No. 8 District No. 9 Cypress Maricopa County Wilson Elementary School Daly City Maricopa County Community District No. 7 Dana Point College District Yuma Dinuba Mesa Yuma Elementary School District No. I Dixon Mesa Unified School District No. 4 Yuma Union High School District Dublin Mohave County No. 70 El Centro Murphy Elementary School El Segundo District No.21 ARKANSAS Elsinore Valley Municipal Water District Page El Toro Water District Page Unified School District No. 8 Encinitas Fayetteville Paradise Valley Unified School Escondido Fort Smith District No. 69 Eureka Hot Springs Payson Unified School District No. 10 Folsom Little Rock Pendergast Elementary School Fontana Pine Bluff District No. 92 Foster City and Estero 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District 24J Sycamore Community School Albany Marion Education Service District District Ashland McMinnville 12 Medford Chester County Charleston Metro Chichester School District Charleston County Milton-Freewater Coatesville Charleston City Commissioners of Milwaukie Commonwealth of Pennsylvania Public Works Multnomah County Cumberland County Clemson Multnomah County School Erie Clemson University District No. 1 Erie County Clinton Multnomah County School Erie Municipal Airport Authority College of Charleston District No. 7 Great Valley School District Conway Multnomah County School Harrisburg Georgetown County District No. 40 Lancaster County Grand Strand Water and Sewer Newberg Lehigh County Authority Authority Newberg School District 29Jt Lower Allen Township Greenville North Bend Lower Merion Greenville County North Clackamas Parks and Lycoming County Greenville County School District Recreation District Monroeville Greenwood County Oregon Consortium Mt. 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Roberts School District Myrtle Beach Redmond Penn Hills Newberry Redmond School District 2J Pennsylvania Municipal North Augusta Rogue River Retirement System North Charleston Roseburg Pennsylvania Tumpike Commission North Myrtle Beach Sandy Perkiomen Valley School District Orangeburg County Sherwood School District No. 88J Peters Township Richland County South Lane School District No.45J3 Philadelphia Richland County School District No. 1 Springfield Philadelphia School District Richland County School District No. 2 State of Oregon Pittsburgh Rock Hill The Dalles Public School Employees'Retirement South Carolina Retirement Systems Tigard System,Commonwealth of Spartanburg Tigard-Tualatin School District 23J Pennsylvania Spartanburg County Tillamook County Shaler Area School District State of South Carolina Tri-City Service District Trinity Area School District Surfside Beach Troutdale Upper St.Clair Trident Technical College Tualatin Upper St. Clair Township School District West Columbia Tualatin Valley Fire and Rescue,A Westmoreland County Western Carolina Regional Sewer Rural Fire Protection District Whitehall Authority Tualatin Valley Water District York County York County Washington County Washington County Unified RHODE ISLAND SOUTH DAKOTA Sewerage Agency West Linn Bristol Sioux Falls West Linn-Wilsonville School Foster Vermillion District No. 3J Johnston Watertown Yamhill County Narragansett Yankton North Kingstown PENNSYLVANIA South Kingstown TENNESSEE Allegheny County Sanitary Authority SOUTH CAROLINA Athens Allegheny County and Allegheny Bartlett County Institution District Abbeville Blount County Allentown Aiken Brentwood Bucks County Aiken County Chattanooga Carlisle, Borough of Beaufort County School District Cleveland 13 Farragut Burnet Count Franklin y Fort Worth Independent School District Germantown Cameron County Fort Worth Transportation Authority Canadian Friendswood Hamilton County Capital Area PlanningCouncil Hendersonville Gainesvilletn Catrollton Galveston Johnson City Carrollton Farmers Branch Knoxville Galveston Wharves Board of Independent School District Trustees Wharves Memphis Carthage Memphis-Shelby CountyAirport Garland rP Cedar Hill Garland Independent School District Authority Cedar Hill Independent School District Georgetown Metropolitan Knoxville Airport Cedar Park Granbury Independent School District Authority Center for Health Care Services Nashville& Davidson CountyGrand Prairie Central Texas Council of Governments Grapevine Metropolitan Government Cleburne Grapevine-Colleyville Independent Oak Ridge College Station Shelby County So District SmyrnaColleyville Graysonn County Collin County Greater Texoma Utility Authority State of Tennessee Colony Tennessee Consolidated Retirement Greenville Comal County Groves System Coppell Tullahoma Guadalupe-Blanco River Authority Copperas Cove Gulf Coast Waste Disposal Authority White House Copperas Cove Independent School P Haltom City District Harlingen TEXAS Corpus Christi Harris County Corpus Christi Regional Harris County Appraisal District Abilene Transportation Authority Harris County Children's Protective Abilene Regional Center Mental Dalhart Services Health- Mental Retardation Dallas Harris County Metropolitan Transit Addison Dallas County Authority Alice Dallas/Fort Worth International Airport Highland Park Alief Independent School District Board Highland Village Alvin Dallas Independent School District Housing Authority of the Dallas Amarillo DeSoto Houston Firemen's Relief and Andrews DeWitt County Retirement Fund Arlington Deer Park Houston Independent School District Del Rio Houston-Galveston Area Council Arlington Independent School District Austin Denton Howard County Baytown Denton County Humble Independent School District Beaumont Denton Independent School District Huntsville Bee County Duncanville Hurst Bell County Eagle Lake Ingleside Bellaire Eagle Pass Irving Belton Eanes Independent School District Irving Independent School District Benbrook Ector County Jasper Bexar County Ector County Independent School Jim Wells County Big Spring District Johnson County Birdville Independent School District Edgewood Independent School District Katy Boerne Edinburg Katy Independent School District Brazoria County El Paso County Keller Brazos County Ennis Kerrville Brazos River Authority Euless Kerrville Public Utility Board Brazos River Harbor Navigation Farmers Branch Killeen District(Port of Freeport) Flower Mound Killeen Independent School District Brenham Floydada Kingsville Brownsville Forney La Porte Bryan Fort Bend County Lackland Independent School District Burleson Fort Bend Independent School District Lake Dallas Independent School Fort Worth District 14 Lamar County Saginaw Webb County Lancaster San Antonio Webster Lancaster Independent School District San Antonio Independent School West University Place Laredo District Wharton League City San Antonio River Authority Wharton County Lewisville San Antonio Water System Wheeler Livingston San Felipe Del Rio Consolidated White Settlement Longview Independent School District Wichita Falls Lubbock San Marcos Willacy County Lubbock Independent School District San Patricio County Williamson County Mansfield San Patricio County Drainage District Wylie McAllen Schertz McKinney Seabrook UTAH McLennan County Sealy Mesquite Seguin Independent School District Alpine School District Midland Sherman Bountiful Milam County Sinton Brigham City Corporation Mineral Wells Snyder Davis County Missouri City South Padre Island Davis County School District Montgomery County South Plains Association of Granite School District Mount Pleasant Governments Jordan School District Navarro County Southlake Logan New Braunfels Spring Branch Independent Murray City Corporation New Braunfels Utilities School District Ogden New Caney Independent School District Spring Independent School District Orem North Central Texas Council of State of Texas Park City Municipal Corporation Governments Stephenville Provo City Corporation North East Independent School District Sugar Land Roy North Richland Hills Sulphur Springs Salt Lake City Corporation North Texas Municipal Water District Sweetwater Salt Lake City School District Northside Independent School District Tarrant Appraisal District Sandy City Nueces County Tarrant County Junior College District Sevier School District Odessa Tarrant County Mental Health South Jordan Orange and Mental Retardation Services St. George Palestine Temple State of Utah Pampa Terrell Utah Retirement Systems Panhandle Regional Planning Texarkana Utah Transit Authority Commission Texas Association of Counties Workers Weber County Pearland Compensation Self-Insurance Fund West Jordan Perryton Texas County and District West Valley City Plano Retirement System Plano Independent School District Texas Employees Retirement System VIRGINIA Port Lavaca Texas Municipal Retirement System Port Neches Texas Teacher Retirement System Port of Corpus Christi Authority Texas Water Conservation Albemarle County Service Authority of Nueces County Association Risk Management Alexandria Port of Houston Authority of Harris Fund Alexandria City School Board County Tomball Arlington County Raymondville Travis County Ashland Richardson Tyler Blacksburg Richardson Independent School District University Park Buena Vista Rdckwall Uvalde Capital Region Airport Commission Rosenberg VIA Metropolitan Transit Charlottesville Round Rock Victoria Charlottesville Public Schools Round Rock Independent School District Victoria County Charlottesville-Albemarle Airport Rowlett Waco Authority Rusk County Watauga Chesapeake Sabine River Authority of Texas Weatherford Chesterfield County 15 Colonial Heights -Winchester Development and Tourism Commonwealth of Virginia York County Authority Danville Fairfax WASHINGTON W ISCONS I N Fairfax County Frederick County Anacortes Appleton Fredericksburg Front Royal Auburn Ashwaubenon Hampton Bellevue Brown County Hampton Roads Sanitation District Camas Dane County Hanover County Clark County Douglas County Henrico County Clark County Public Transportation Eau Claire Herndon Benefit Area Authority Fox Valley Vocational,Technical Hopewell Community Transit and Adult Educational District Hopewell City School Board Cowlitz County Franklin James City County Edmonds Germantown James City Service Authority Everett Grafton Leesburg Federal Way Green Bay Loudoun County Hazel Dell Sewer District Green Bay Metropolitan Sewerage Loudoun County Sanitation Authority Intercity Transit District Manassas Kennewick Howard Marion King County Janesville Metropolitan Washington Airports Lewis County L. E. Phillips Memorial Public Library Authority Longview Little Chute Montgomery County Lynnwood Madison Area Vocational,Technical and Newport News Mount Vernon Adult Education District Norfolk Mountlake Terrace Manitowoc County Petersburg City School Board Pierce County Marathon County Poquoson Pierce Transit Milwaukee County Portsmouth Port of Bellingham Milwaukee Area Vocational,Technical Prince William County Port of Tacoma & Adult Education District Prince William County Park Authority Port of Vancouver Milwaukee Metropolitan Prince William County Service Puyallup Sewerage District Authority Redmond Milwaukee Public Schools Pulaski Renton Neenah Rapidan Service Authority Richland Oak Creek Water and Sewer Utility Richmond SeaTac Outagamie County Richmond City School Board Seattle Waukesha County Richmond Retirement System Seattle City Employees'Retirement Waukesha County Area Rivanna Solid Waste Authority System Technical College District Rivanna Water& Sewer Authority Shelton West Allis Roanoke Skagit County Winnebago County Roanoke County State of Washington Roanoke Pension Plan Tacoma WYOMING Rockingham County Tacoma Employes' Retirement System Rocky Mount Tacoma Metropolitan Park District Casper Salem Thurston County Cheyenne Stafford County Tukwila Cheyenne Board of Public Utilities Vancouver Staunton Evanston Suffolk Vancouver Public Schools Gillette Upper Occoquan Sewage Authority Washington State Lottery Jackson Yakima County Vienna Laramie Virginia Beach Yakima Public Schools Riverton Virginia Retirement System Teton County Warrenton WEST VIRGINIA Uinta County Williamsburg Wyoming Retirement System Williamsburg-James City County West Virginia Division of Highways Public Schools West Virginia Parkways, Economic 16 SPECIAL REVIEW EXECUTIVE COMMITTEE Rufus Clasper,Committee Chair Associate Vice Chancellor for Financial Operations, Maricopa Community Colleges, Tempe, Arizona Damon R. Adams, Committee Vice Chair, Director of Finance, City of Fort Lauderdale, Fort Lauderdale, Florida Lee Carter,Faculty Member, Institute of Patrick Hardiman, Partner, Deloitte &Touche,-Wilton, Government,University of North Carolina/ Connecticut Chapel Hill, Chapel Hill,North Carolina Louis Karrison, Partner,Crowe, Chizek & John Frank,Assistant Director/Member Services, Co., Oak Brook, Illinois School Employee's Retirement System of Ohio, Columbus,Ohio Daniel E. Schultz,Jr.,Chief Deputy Auditor of State, State Auditor Office of Ohio, Paul Glick, Senior Financial Management Associate/ Columbus,Ohio Government Training Division,University of Karen Sundin,Assistant Finance Director, Georgia, Athens,Georgia City of Redding, Redding, California Claudia Gudvangen, Audit Manager, State of Minnesota, Office of the Legislative Auditor, Walteer Tf Port homas,Director r of Finance, City St. Paul, Minnesota As of December 31, 1994 *Between five and ten years on the committee **More than ten years on the committee ALABAMA Forrest B. Artz, Senior Auditor, State of Arizona, Auditor General Office,Tucson, Arizona Craig Clifford, Accounting and Budget Director, City Karla J. Fields, Audit Manager, Robertson of Scottsdale, Arizona &Associates, Robertsdale, Alabama David Cormier, Accounting Operations Supervisor, Paul Gentle, Ph.D., Research Assistant, Auburn City of Tucson, Arizona University/Center for Government Services, Peggy L. Davis, Comptroller, Coconino County Auburn, Alabama Community College, Flagstaff, Arizona G. Kendrick Williams II, Audit Manager, Beason, *Rufus Glasper, Associate Vice Chancellor for Cutter&Nalley, P.C., Huntsville, Alabama Financial Operations, Maricopa Community Colleges,Tempe, Arizona ALASKA *Gary Heinfeld, Managing Partner, Heinfeld & Meech, PC, Tucson, Arizona *Timothy G. Altman, Partner, Altman, Rogers & Co., Carol Hernandez, Financial Services Manager, Anchorage, Alaska Regional Public Transportation Agency, Phoenix, *Gary V. Anderson, Director, Division of Audit& Arizona Management Services, Office of the Governor, *Mark L. Landy, Partner, Miller, Allen & Co., Phoenix, Juneau, Alaska Arizona Martin C. O'Shea, Financial Reporting Manager, Pima ARIZONA County, Tucson, Arizona James H. Saunders, Sole Proprietor, James H. Saunders, CPA, Eagar, Arizona Marilyn A. Anderson, Controller, Maricopa County Steven L. Tait, Partner, Walker& Armstrong, Phoenix, Community College District, Tempe, Arizona Arizona Arizona 17 Craig R. Trbovich, CPA, Partner, Cronstron & Beach, California Trbovich, P.C., Scottsdale, Arizona J. Mark Jenkins, Manager, Deloitte& Touche, San Gary J. Wood, President, Gary, P.C., Phoenix, Arizona Francisco, California Gerald A. Zochowski, Accounting Director, City of John A. Long, Audit Manager, Sacramento, California Yuma, Arizona *Clifford A. Mansfield, Van Nuys, California Fred Marsh, Accounting Supervisor, City of Morgan ARKANSAS Hill, California *Margaret J. McBride, Partner, Peat Marwick Main & C. Keith Conine, Audit Manager, Deloitte &Touche, Co., Costa Mesa, California Little Rock, Arkansas Michael J. Moon, Director of Finance, City of Windsor, Rachel K. Fletcher, Partner, Kremer& Associates, Ltd., California Little Rock, Arkansas Mark E. Murphy, CPA, Financial Services Manager, City of Encinitas, California Ted Nix, Director of Finance, City of Montebello, CALIFORNIA California *Mark A. Paul, Director of Finance, City of Santa Carol A. Atwood, Director of Administrative Barbara, California Services, City of Cupertino, California Irene M. Pellascio, Audit Manager, Pisenti & Brinker, Denise Bates, Financial Services Manager, City of CPAs, Petaluma, California Monterey Park, California Terri L. Pillatsch, Santa Monica, California **R. Edward Beranek, Partner, Edwards, Eichel & Felix D. Pon, Audit Partner, Boysol, Myers & Pon, Beranek, Pasadena, California Marysville, California Cory Biggs, Audit Manager, Maze& Associates, Benjamin P. Reyes, Partner/Principal, Brown, Waits& Walnut Creek, California Armstrong Acct. Corp., Bakersfield, California Irwin B. Bornstein, Director of Administrative Donald R. Reynolds, Proprietor, Donald R. Reynolds, Services, City of Mission Viejo, California CPA, Redding, California **Harriet V. Commons, Assistant Finance Director, Carlos J. Reynoso, Sole Proprietor, Carlos J. Reynoso, City of Fremont, California CPA, Paso Robles, California Maria Contreras, Audit Manager, Maze&Associates Don Rhoads, Assistant Director of Finance, City of Accountancy Corp., Walnut Creek, California Porterville, California Stephen D. Conway, Accounting Manager, City of **Nick D. Rives, Finance Director, City of Inglewood, Campbell, California California *Paula M. Cornyn, Controller, City of Petaluma, M. Patricia Rives, Partner, Moreland&Associates, California Newport Beach, California Micheal Cox, Finance Director, City of Santa Maria, L. Bruce Roberts, CPA, Partner,Nystrom & Company, California Redding, California Carolyn A. Dominguez, Accounting Manager, City of James Rostron, Roseville, California San Luis Obispo, California Thomas Alan Rubin, Controller-Treasurer, So. **Don E. Dyer, Partner, Coopers & Lybrand, Los California Rapid Transit District, Sherman Oaks, Angeles, California California Mona S. Fletcher, Accounting Manager, Sacramento Thomas J. Saiz, CPA, Audit Manager, Calderon, Jaham Transportation Authority, Sacramento, California & Osburn, San Diego, California Jeannette D. Garcia, Manager, Deloitte & Touche, San Eric Shapiro, Deputy City Treasurer, City of Culver Francisco, California City, California **Barbara D. Green, Director of Fiscal Services, San *Nancy E. Shelmon, Partner, Coopers & Lybrand, Los Jose State University, San Jose, California Angeles, California **Derek Hanway, Finance Director, City of Alhambra, *John Sieg, Assistant Finance Director, City of Davis, California California Kevin W. Harper, Director, Public Sector Practice, Jay E. Siegel, Dana Point, California Deloitte & Touche, Oakland, California Andrew T. Souza, Controller, City of Fresno, William P. Hays, Partner, Clyde W. Brown Associates, California Salinas, California Kenneth Spray, Finance Supervisor, Central Marin **Barbara R. Hennessy, City Controller, City of Long Sanitation Agency, San Rafael, California 18 J. C. Squires, Deputy City Auditor, City of Long Laurence E. Johnson, Assistant Professor of Beach, California Accounting, Colorado State University, Fort Terry J. Stigall, Finance Director,Vallejo Collins, Colorado Sanitation/Flood Control District, Vallejo, Gary Matthews, Controller, City of Arvada, Colorado California Ezekiel O. Orji, Ph.D., CPE, Finance Director, *Karen M. Sundin, Assistant Finance Director, City of Regional Transportation District, Denver, Colorado Redding, California Glenn W. Smith, Treasurer, City of Aurora, Colorado Mark Thomas, Senior Manager, KPMG Peat Marwick, *Jeannie K. Tacker, Littleton, Colorado Costa Mesa, California James R. Tansey, Director of Finance, City of Central, Ann-Marie Walsh, Manager, C.G. Uhlenberg& Co., Colorado Redwood City, California Michael Varnet, Fiscal Officer, Pikes Peak Library Art Wieda, Accountant II, City of Redding, California District, Colorado Springs, Colorado *Alex E. C. Yuen, Associate Professor of Accounting, *Scott C. Wright, Chief Financial Officer, City of San Francisco State University, San Francisco, Northglenn, Denver, Colorado California CONNECTICUT COLORADO *David R. Bean, Director of Research, GASB, *David C. Agee, Controller, City of Fort Collins, Norwalk, Connecticut Colorado Joseph Centofanti, Supervisor, Kostin, Ruffkess & Kay Arbogast, Assistant Director/Accounting Company,New Britain, Connecticut Department, Arapahoe County, Littleton, Colorado **Edward B. Gomeau, Director of Finance, Town of *Larry Atchison, Shareholder CPA, Anderson & Stratford, Connecticut Whitney P.C., Greeley,Colorado **Patrick F. Hardiman, Partner, Deloitte & Touche, *Larry R. Beardsley, CPA - Audit Principal, Van Wilton, Connecticut Schooneveld and Co., Inc. CPA's, Englewood, *Glenn S. Klocko, Director of Finance,Town of Avon, Colorado Connecticut *Wayne M. Bettendorf, Treasurer, Harrison School **John S. Pavlik, Partner, Kostin, Ruffkess & District Two, Colorado Springs, Colorado Company, West Hartford, Connecticut Pamela L. Borup, Arvada, Colorado **James S. Rem is, Partner, Federman & Lally, CPA's, *Tom Breed, Partner/CPA Practice, Haley&Breed Farmington, Connecticut CPA's, Durango, Colorado *Robert R. Bressan, Owner, Robert R. Bressan, CPA, DELAWARE Colorado Springs, Colorado Michael Clark, Director of Internal Audit, City of *Mike C. Karia, Finance Director/Treasurer, City of Denver, Colorado Dover, Delaware C. Don Cole, Assistant Director for Systems & **Ronald A. Morris, Budget& Accounting Manager, Finance, Denver Employees Retirement Plan, New Castle County, Wilmington, Delaware Denver, Colorado *Janis C.Nesterak, Partner, Faw, Casson &Co., Dover, Mary Bower Cottrell, Manager, Yale& Seffinger, P.C., Delaware Denver, Colorado *Jon Dennig, Assistant Director of Finance, Colorado DISTRICT OF COLUMBIA Housing& Finance Authority, Denver, Colorado Michael L. Dixon, CPA, Self Employed, Brush, Colorado **Irwin T. David, Deputy Chief Financial Officer, U.S. *James M. Golden, Director of Finance, City of Department of Agriculture, Washington, D.C. Longmont,Colorado **Bert M. Edwards, Partner, Arthur Andersen & Co., Don W. Gruenler, Partner,Yanari, Watson, Lyons & Washington, D.C. Co., P.C., Englewood, Colorado Stuart L. Graff, Director/Financial Reporting& *Kim Higgins, Partner, Bondi & Co., CPA's, Technical Issues, U.S. Department of Education, Englewood, Colorado Washington, D.C. *Dean H. Johnson,Partner,Johnson, Holscher, Plutt& *John H. Hummel, Partner, Peat Marwick Main & Co., Co, P.C., Englewood, Colorado Washington, D.C. 19 **Charles I. Johnson, III, Manager, Peat Marwick Main *Mark A. Fostier, Assistant Comptroller/Fiscal & Co., Washington, D.C. Division, Orange County Comptroller's Office, George N. Letsa, CPA, Director of Budgets, District of Orlando, Florida Columbia Public Schools, Washington, D.C. Michael D. Futterman, Manager-Audit & Review David J. Rada, Manager, Coopers & Lybrand, Department, Rachlin &Cohen, Coral Gables, Washington, D.C. Florida *Steven A. Solomon, Financial Reporting& Technical Mary Beth Gary, Manager, Oliver& Company, P.A., Issues Staff, Department of Education, Brooksville, Florida Washington, D.C. Donald Giancoli, Finance Director/Assistant City **Roger R. Stoltz, Group Director, U.S. General Administrator, City of Lauderhill, Lauderhill, Accounting Office, Washington, D.C. Florida *Robert N. Gray, Director of Accounting, South FLORIDA Florida Water Management District, West Palm Beach, Florida **Damon R. Adams, Director of Finance, City of Fort Wes Hamil, Manager, City of Oviedo, Oviedo, Florida Lauderdale, Florida *Donna G. Ham, Finance Director, Lee County Clerk *Robert J. Armstrong, Audit Partner, Valdes, McLain, of Courts, Fort Myers, Florida Lenton K. Harris, Manager, Saltmarsh, Cleaveland &Pratt& Co., Bradenton, Florida Mark Bates, Finance Director, City of North Gund, Pensacola, Florida Lauderdale, Florida Janet L. Holt, Audit Manager, Deloitte& Touche, Ft. **Edward J. Beck, Partner, Bray, Beck& Koetter, Lauderdale, Florida CPA's, Titusville, Florida Julie A. Hopper, Finance Director, City of Winter Park, Cynthia D. Borders-Byrd, Audit Manager, Arthur Florida *Walter L. Johnson, Associate Professor, University of Andersen & Co., Fort Lauderdale, Florida **Sharon A. Brown, Assistant Dean, University of Central Florida, Orlando, Florida Miami, Coral Gables, Florida James Johnson, Director of Internal Audit, Sarasota Bruce C. Byrd, Senior Public Accounts Auditor, County Clerk of Courts, Sarasota, Florida Auditor General State of Florida, Gainesville, *Howard F. Kershaw, Partner, Deloitte& Touche, Florida Miami, Florida *Susan Hall Chapman, Accounting Manager, Orange Shaukat Khan, Finance Director, Village of North Palm County Comptroller, Orlando, Florida Beach, Florida G. Jerry Chiocca, CPA, Partner, Rachlin & Cohen, *Daniel R. Klein, Director of Finance & Coral Gables, Florida Administration, City of Temple Terrace, Florida Kristen D. Landkammer, Assistant Chief Deputy Clerk,Jacki Churchill, Finance Manager, Greater Orlando Aviation Authority, Orlando, Florida Hillsborough County, Tampa, Florida *Ronald A. Conrad, Senior Manager, Deloitte & *Linda J. Lindsey, Senior Manager, Ernst& Young, Touche, Orlando, Florida Orlando, Florida *Richard C. Lovell, Manager, Price Waterhouse, Boca P. Ross Cotherman, Manager, Berger Harris Tooms Elam & McAlpin, Vero Beach, Florida Raton, Florida Richard A. Cristini, Partner, Bollenback& Forret, P.A., Suzanne Hawks Lowensohn, Ph.D. Student, University Clearwater, Florida of Miami, Department of Accounting, Coral Marjorie L. Cummins, Audit Partner, Creel, Bryan & Gables, Florida **James F. Marling, Director of Finance, City of Gallagher, CPAs, Fort Walton Beach, Florida *David L. Dennis, Senior Manager, Peat Marwick Pensacola, Florida Kevin Morris Massey, CPA, Audit Supervisor, Haas,Main & Co., Orlando, Florida Gale W. Edington, Budget Officer, City of Daytona Diaz& Co., West Palm Beach, Florida Beach, Florida Stephanie A. McCartney, Accountant III, City of Fort *Amy W. Elliott, Director of Finance, City of Myers, Port Charlotte, Florida Melbourne, Florida Elden G. McDirmit,Partner, McDirmit, Davis,Lauteria *Robert James Erickson, Comptroller, City of & Co., P.A., Orlando, Florida Jacksonville, Florida David R. Miles, Director of Finance, City of Stephen D. Farr, Audit Manager, Deloitte &Touche, Greenacres, Florida Lake Worth, Florida **G. Michael Miller, Director of Finance, City of 20 Orlando, Florida *Richard F. Stephenson, Controller, Palm Beach Co. *Ronald R. Moats, Managing Principal, Yordon, Health Care District, West Palm Beach, Florida Lipkin, Stewart & Moats, Daytona Beach, Florida *Susan C. Tripp, Audit Manager, Deloitte & Touche, Terry L. Morton, Jr., Supervisor,Nowlen, Holt& Fort Lauderdale, Florida Miner, P.A., CPA, West Palm Beach, Florida *Kim D. Umana, Finance Director, Manatee County Frank W. Mumby, Senior Accountant, South Florida Clerk of Circuit Court, Bradenton, Florida Water Management District, West Palm Beach, A. Leigh Walker, Jr., Financial Analyst, City of Fort Florida Myers, Florida *Robert Nachlinger, Finance Director, City of Miami *James W. Warmus, Manager, Averett, Warmus & Beach, Miami Beach, Florida Durkee, CPA, Orlando, Florida *Alan Nast, Partner, Davis, Monk&Company, Wendy L. Wells, Supervisor, Haas, Diaz Co., West Gainesville, Florida Palm Beach, Florida Lori A. Nissen, Manager, KPMG Peat Marwick,Tampa, *Tommy Q. White, Administrative Director, Clerk of Florida the Circuit Court Office, Punta Gorda, Florida *Steve Odem, Accountant, Palmetto, Florida Timothy J. Wicktor, General Accounting Manager, Lee **Daniel J. O'Keefe, Audit Manager, Wynn, Dexter& County Clerk of Courts, Fort Myers, Florida Sampey, P.A., Orlando, Florida Virginia L. Yeagle, Audit Manager, Donna M. Bloomer Dipak K. Patidar, Staff Accountant, City of &Associates, Pensacola, Florida Melbourne, Florida Ann L. Payne, Audit Manager, Coopers & Lybrand, GEORGIA Fort Lauderdale, Florida Robert L. Powell, Jr., Audit Partner, James Moore & *J. Michael Addison, Assistant Director, Accounting, Co., Tallahassee, Florida Cobb County Public Schools, Marietta, Georgia *William R. Preece, Audit Manager, Grant Thornton, Brad Bowers, CPA, General Accounting Manager, Coral Springs, Florida Cobb County Finance Department, Marietta, Kathleen M. Prothman, Assistant Finance Director, Georgia Brevard County Clerk of Courts, Titusville, Florida John S. Culpepper, Ill, Finance Director, Clarke Dan Raulerson, Partner, Raulerson & Santana, P.A., County, Athens, Georgia CPA's, Plant City, Florida Susan N. Echols, Manager, Grant Thornton, Atlanta, Rick Reeder,Tampa, Florida Georgia Janice T. Richmer, Manager, Glickstein, Laval, Carriss, *p. E. Glick, Senior Financial Management CPA's, Winter Park, Florida Associate/Government Training Division, Sharon Riggs, Assistant Director Financial Services, University of Georgia, Athens, Georgia Solid Waste Authority of Palm Beach County,West **James Terry Gordon, Certified Public Accountant, Palm Beach, Florida James Terry Gordon, CPA,Norcross, Georgia Adolfo E. Sansores, Assistant Finance Director, City of Jennifer F. Gray, Audit Manager, Clifton, Lipford & Coral Gables, Coral Gables, Florida Taylor, P.C., Macon, Georgia *David H. Sarbey, Partner, Lefcourt, Billig, Sarbey, Mark O. Hardison, Partner, Clifton, Lipford & Taylor, Tiktin, Coral Gables, Florida PC, Macon, Georgia Michael Seaman, Finance Director, Town of Highland **Rhett D. Harrell, Certified Public Accountant, Beach, Florida Marietta, Georgia Edwin A. Shepherdson, Manager, KPMG Peat **Charles J. Huckleberry Jr., Deputy Director of Marwick, Tampa, Florida Finance, DeKalb County, Decatur, Georgia *Diane Shupe, Systems Coordinator, A. Curtis Powers, **Peggy V. McCormick, Partner, Deloitte & Touche, Clerk of Court, Gainesville, Florida Atlanta, Georgia Beverly A. Sias, Accountant, Lee County Clerk of Milford W. McGuirt, Partner, KPMG Peat Marwick, Courts, Ft. Myers, Florida Atlanta, Georgia *Margaret L. Simmons, Assistant Finance Director, Emory L. McHugh, Ill, Finance Director, Fayette City of Clearwater, Florida County Board/Commissioners, Fayetteville, Robert W. Spinney, Assistant Finance Director, City of Georgia Miami Beach, Florida Dianne McNabb, Vice President, A. G. Edwards & Lisa H. Spriggs, Audit Senior Associate, Wynn, Dexter Sons, Inc., Atlanta, Georgia & Sampey, P.A., Orlando, Florida *J. Virgil Moon, Finance Director-Comptroller, Cobb 21 County Government, Marietta,Georgia Co., Oak Brook, Illinois David Persaud, Finance Director, Chatham County Roger J. Kempa, Vice President of Business Admin Savannah, Georgia Affairs, Morton Community College, Cicero, Kimberly T. Roberts, Senior Manager, Clifton, Upford Illinois &Taylor, CPA's, Macon, Georgia Frederick G. Lantz, Director of Government Services, L. Mack Shealy, CPA, Director/Finance & Sikich, Gardner& Company, Aurora, Illinois Administration,Central Savannah River Reg Dev *Shen B. Schwartz, Manager, a Chicago, Illinois Eisenstein Center, Augusta,Georgia Richard(Rick)D. Tindol, Partner, Tindol & Smith, **Thomas L. Maher, Partner, McGladrey&Pullen, CPA, Savannah, Georgia Moline, Illinois Jeffrey W. Market, Manger, KPMG Peat Marwick, HAWAII Chicago, Illinois *Stanley Martens, Associate Professor, DePaul University, Chicago, Illinois Dixie Kaetsu, Controller, County of Hawaii, Hilo, **Frank J. McHugh, Chicago,Illinois Hawaii *Nicholas C. Merrill, Jr., Fiscal Officer, State Employees' Retirement System of Illinois, IDAHO Springfield, Illinois Kenneth E. Miller, Supervisor, McGladrey& Pullen, *Lela D. Pumphrey, Associate Professor, Idaho State Chicago, Illinois University, Pocatello, Idaho Michael J.Nehf, Assistant Executive Director, Chicago Ted Stimpson, Partner, Ripley, Doom & Co., CPAs, Teachers Pension Fund, Chicago, Illinois Nampa, Idaho Bert Nuehring, Partner, Pandolfi, Topolski, Weiss & Co, Ltd., Oak Brook, Illinois ILLINOIS **Michael P. O'Keefe, Finance Director, Village of Villa Park, Illinois Edilberto C. Ortiz, Proprietor, E. C. Ortiz & Co., CPAs, Mike Adams, Auditor, Deloitte & Touche, Chicago, Illinois Westchester, Illinois **James L. Pandolfi, Partner, Pandolfi, Topolski, Ronald N. Ally, Controller, Moraine Valley Weiss& Co., CPAs, Oak Brook, Illinois Community College, Palos Hills, Illinois Benjamin Pettie, Principal, Bloomington, Illinois Daniel A. Berg, Senior Manager, Crowe, Chizek & Anna M. Rac, Accounting Manager, Metro Water Company, Oak Brook, Illinois Reclam. District of Chicago, Lake Forest, Illinois **Gerald D. Brighton, Professor of Accounting, Karen Rakestraw, Financial Analyst, City of Chicago, University of Illinois,Champaign, Illinois Illinois Jennifer M. Conley, Senior Manager, KPMG Peat **Joseph W. Rose, County Auditor, Cook County, Marwick,Chicago, Illinois Chicago,Illinois *David C. Cook, Finance Director, Village of Hinsdale, Jeff Rowitz, Director of Finance, Village of Illinois Willowbrook, Illinois **John H. Engstrom, Professor,Northern Illinois Stella Marie B. Santos, Manager, E. C. Ortiz& Co., University, DeKalb, Illinois CPAs, Chicago, Illinois Diane Gillian, Assistant Finance Director, Village of Elizabeth A. Schraft, Accounting Manager, Metro Elk Grove Village, Illinois Water Reclamation Dist/Chicago, Chicago, Illinois Marlene Halperin, Chief Accountant, City of Evanston, *Phoebe Selden, Deputy Comptroller-Accounting, City Illinois of Chicago, Illinois **Roger D. Harmelink, Partner, McGladrey, **Robert A. Shonk, Finance Director, City of Hendrickson& Pullen,Moline,Illinois Evanston, Illinois **Harold H. Hensold, Jr.,Olympia Fields, Illinois **D. Scott Showalter, Partner, KPMG Peat Marwick, David E. Hilquist,Vice President for Business & Chicago,Illinois Finance,Treas., Oakton Community College,Des Elizabeth A. Spencer, Finance Director,Village of Oak Plaines, Illinois Park, Illinois **Robert L. Hull,Vice President, Selden,Fox& Michael P. Stenson, Staff CPA, Cook County Associates, Ltd., Aurora, Illinois Comptroller's Office, Chicago, Illinois **Louis G. Karrison, Partner, Crowe,Chizek& 22 Hella Tomczak, CPA, Finance Director, Village of Burr *Jeffrey S. Peters, Manager, Williams & Company, Le Ridge, Illinois Mars, Iowa Kathleen T. Walsh, Audit Supervisor, Cook County John O. Starks, General Accounting Supervisor, City of Auditor's Office, Chicago, Illinois Davenport, Iowa Linda M. Yandry, Assistant Finance Director, Village of Carol Stream, Carol Stream, Illinois KANSAS Dawn K. Yuhas, Comptroller, City of Decatur, Illinois **Gary L. Zarazinski, Partner, Doyle & Company, Ronald F. Cousino, Finance Director, Johnson County, Waukegan, Illinois Olathe, Kansas D. Scot Loyd, CPA, Partner, Swindoll, Janzen, Hawk& INDIANA Loyd, McPherson, Kansas Charles L. Mitts, Accounting Manager, City of Olathe, *Michael A. Claytor, Senior Manager, Crowe Chizek, Kansas Indianapolis, Indiana *Dexter H. Cooley, Audit Partner, George S. Olive& KENTUCKY Co., Indianapolis,Indiana Monica A. Doerner, In-Charge- Auditing& James R. Chadwell, Jr., Comptroller, Kentucky Accounting, Clifton Gunderson & Co., Teachers' Retirement System, Frankfort, Kentucky Indianapolis, Indiana Charles A. Kington, CPA, Kington & Shutt, CPA's, *Larry R. Ernest, Field Supervisor, Indiana State Board Madisonville, Kentucky of Accounts, Goshen, Indiana Robert A. Miller, Director of Budget& Finance, Cynthia L. Harris, Manager, Crowe, Chizek, Elkhart, Louisville &Jefferson County, Louisville, Indiana Kentucky Linda Knight, Manager, Coopers& Lybrand, Indianapolis, Indiana LOUISIANA Mark A. Paul, Senior Associate, Coopers&Lybrand, Indianapolis, Indiana Donna Snyder, Manager, Coopers & Lybrand, *Dr. Donald R. Deis, Jr., Associate Professor of Indianapolis, Indiana Accounting, Louisiana State University, Baton Larry Tippin, Supervisor, Indiana State Board of Rouge, Louisiana Accountants, Indianapolis, Indiana Andrew J. Hargooa, Administrative Joseph P. Vande Bosche CPA, Audit Manager, George Assistance/Business, Iberville Parish School S. Olive & Co., Indianapolis, Indiana Board,Plaquemine, Louisiana *William T. Wrege, Associate Professor of Karen D. Harrell, Accounting Supervisor, City of Lake Accounting, Ball State University, Muncie, Indiana Charles, Louisiana Janine L. Zeltwanger, Manager, KPMG Peat Marwick, Rodney E. Lenfant, Manager, Deloitte &Touche,New Indianapolis, Indiana Orleans, Louisiana **Claude Nixon, Jr., Partner, Bourgeois Bennett IOWA Thokey Hickey CPA, Metairie, Louisiana Paul C. Rivera, Audit Manager, Rebowe &Company, CPA's, Metairie, Louisiana Julie K. Barrientos, Auditor/Accountant, City of Albert J. Robinson, Jr., Assistant Director of Audit, Council Bluffs, Iowa Legislative Auditor Ofc.-Louisiana, Baton Rouge, Mark Breheny, Senior Manager, Deloitte&Touche, Louisiana Davenport, Iowa Todd A. Simmons, Accountant III, City of Shreveport, Claire E. Buvert, Manager, Clifton, Gunderson & Co., Louisiana Clinton, Iowa Anthony J. Stoltz, Comptroller,New Orleans Public *Mark J. Durham, Assistant Finance Director, City of Schools,New Orleans, Louisiana Des Moines, Iowa Elizabeth B. Washington, Controller, City of Duane Feekes, Finance Director, City of Orange City, Shreveport, Louisiana Iowa Dale E. Minor, Audit Supervisor, Hogan - Hansen, MAINE Waterloo, Iowa 23 Carl Chatto, Senior Audit Manager, KPMG Peat Massachusetts Marwick, Portland, Maine Edmond J. Landry, Ill, Audit Manager, Deloitte & Touche, Boston, Massachusetts MARYLAND James Edward Powers, Partner, Powers & Sullivan,Wakefield, Massachusetts Al W. Balchunas, Chief, Bureau of Accounting, Carroll *Shawn Warren, Senior Manager, KPMG Peat County Government, Westminster, Maryland Marwick, Boston, Massachusetts *Patrick F. Boyce, Partner, Peat Marwick Main & Co., Baltimore, Maryland MICHIGAN Vivian Calkins-McGettigan, Finance Manager, Accounting Div., Maryland-Nat'l Capital Park/Plan *Robert J. Daddow, Director of Management& Comm, Riverdale, Maryland Budget, Oakland County, Pontiac, Michigan **William J. Crowley, Partner, Arthur Andersen & Co., Gary L. Fields, City Accountant, City of Bay City, Baltimore, Maryland Michigan Eugene C. Curfman, Comptroller, Carroll County Mary Ann S. Kornexl, Deputy Clerk, City of Mt. Commissioner, Westminster, Maryland Pleasant, Michigan *Richard J. Duthoy, Chief, Div. of Accounting, *John J. Linderman, Assistant Auditor General, Office Montgomery County Government, of the Auditor General, Lansing, Michigan Rockville,Maryland Cynthia Michels, City Controller, City of Alma, *Christopher E. Fioravante, Chief-Bureau of Financial Michigan Management, Howard County Government, Phillip J. Moore, Assistant City Manager/Finance Ellicott City, Maryland Director, City of Alma, Michigan Paul M. Geraty, Manager, KPMG Peat Marwick, James A. Nash, Controller, City of Gross Pointe Farms, Ellicott City, Maryland Michigan Cindi Joynes, Manager, KPMG Peat Marwick, Kenneth E. Recker, Finance Director, State of Baltimore, Maryland Michigan, Dimondale, Michigan Robert L. Page, Executive Accountant, University of Gary W. Simpson, Finance Director/City Clerk/Treas., Maryland System, Adelphi, Maryland City of South Haven, Michigan David B. Rowland, Controller, City of Rockville, Richard A. Stafford, Manager of Quality Assurance, Maryland State of Michigan, Lansing, Michigan Brian M. Shivery, Director of Accounting, Cecil Linda A. Stephen, Audit Senior Manager, Rehmann, County Government, Elkton, Maryland Robson & Co., Saginaw, Michigan *Graylin E. Smith, Audit Manager, Arthur Andersen & Bobbie Jo Winn, Audit Manager, Page, Olson &Co., Co., Baltimore, Maryland P.C., CPA's, Mt. Pleasant, Michigan Maria Markham Thompson, Director, Maryland Water Quality Finance Administration, Baltimore, MINNESOTA Maryland Marvin W. Turner, Chief Financial Officer, Local Deborah K. Books, Assistant Finance Director, City of Government Insurance Trust, Columbia, Maryland Fergus Falls, Minnesota *Alfred F. Warfield, Assistant Financial Officer, Anne Diane Deblon, Finance Director/Treasurer, City of Arundel County, Annapolis, Maryland Stillwater, Minnesota Thomas E. Edstrom, Manager of Accounting, Dakota MASSACHUSETTS County, Hastings, Minnesota *Fred Espe, Senior Staff Auditor, Tautges, Redpath& *Mark D. Abrahams, Partner, Peat Marwick Main & Co., Ltd., White Bear Lake, Minnesota Co., Boston, Massachusetts Mark C. Gibbs, Supervisor, Tautges, Redpath & Co., *Lon Compton, Partner, Peat Marwick Main & Co., Ltd., White Bear Lake, Minnesota Boston, Massachusetts *Rosalie Greeman, Financial Reporting Director, Timothy M. Craven, Director of Government Practice, Minnesota Department of Finance, St. Paul, Robert Ercolini & Company, Boston, Minnesota Massachusetts *Claudia Gudvangen, Audit Manager, State of **James L. Curry, Partner, Deloitte& Touche, Boston, Minnesota, Office of Legislative Auditor, St. Paul, 24 Minnesota Paul, Minnesota Steven D. Hauer, Assistant Finance Director, City of *Jeff Wilson, Supervisor, Tautges, Redpath & Co., Maple Grove, Minnesota Ltd., White BearLake, Minnesota David Hinnenkamp, Audit Partner, Kern, DeWenter, Viere, Ltd., St. Cloud, Minnesota MISSOURI Kevin Januszewski, Supervisor, Kern, DeWenter,Viere, Ltd., St. Cloud, Minnesota *John M. Bagwell, CPA, J.M. Bagwell, P.C., St. Louis, *Margaret M. Jenniges, Financial Reporting Director, Missouri Minnesota Department of Finance, St. Paul, **John T. Carper, Partner, KPMG Peat Marwick, Minnesota Kansas City, Missouri June V. Johnston, Assistant Finance Director, City of James E. Coleman, CPA, Associate, Columbia Heights, Minnesota Superintendent-Bus. & Fin, Kansas City Missouri's *Bruce A. Kessel, City Clerk/Treasurer, City of New School District, Kansas City, Missouri Ulm, Minnesota *Bob G. Crutsinger, Assistant Director of Accounting, *Steven W. Laible, Partner, KPGM Peat Marwick, Jackson County, Kansas City, Missouri Minneapolis, Minnesota Jacqueline S. Dippel, Senior Manager, KPMG Peat William J. Lauer, Audit Manager, Malloy Karnowski & Marwick, St. Louis, Missouri Company, Minneapolis, Minnesota James C. Edmiston, Proprietor, James C. Edmiston, *Kenneth W. Malloy, Managing Principal, Malloy, CPA,Norborne, Missouri Karnowski & Co., P.A., Minneapolis, Minnesota A.Todd Goffoy, Assistant Vice-President, Piper *Ann W. McIntosh, Grant Thornton, Minneapolis, Jaffray Inc., Kansas City, Missouri Minnesota *Keith E. Hughes, Assistant Executive Thomas P. Meyer, Accountant, City of St. Paul, Secretary/Comptroller, Missouri Local Government Minnesota Employees Retirement System, Jefferson City, Margaret Moeller, Supervisor Auditor, Tautges, Missouri Redpath &Co., Ltd., White Bear Lake, Minnesota Ronald L. Meyers, Partner, Ernst&Young, Kansas *David Mol, Senior Manager,Tautges, Redpath & Co., City, Missouri Ltd., White Bear Lake, Minnesota *Karyn L. Molnar, Partner, Peat Marwick Main & Co., Beth Ann Monsrud, Audit Manager, Deloitte & St. Louis, Missouri Touche, Minneapolis, Minnesota Rodney L. Nussbaum, Partner, Arthur Andersen &Co., Greg Mutchler, Audit Manager, Officer of the State Kansas City, Missouri Auditor, Duluth, Minnesota **George J. Rosenberg, CPA, Principal, Bergman, Steven D. Pyan, Financial Analyst, City Council Schraier& Company, P.C., St. Louis, Missouri Research Center, St. Paul, Minnesota **Paul M. Sachs, Partner, Arthur Andersen & Co., Robert Schauer, Accounting Manager, Minnesota-St. Kansas City, Missouri Paul Metro Airports Commission, Minneapolis, Craig Schornheuser, Accountant, Johnson County Lee's Minnesota Summit, Missouri Christine Simonson, Controller, Olmsted County, **William R. Schwartz, Executive Secretary, Missouri Rochester, Minnesota Local Govt. Emp. Retirement System, Jefferson *James A. Snyder, Chief Accountant, City of Saint City, Missouri Paul, Minnesota **Robert W. Spence, Partner, KPMG Peat Marwick, George Splichal, Accountant V, City of Saint Paul, Kansas City, Missouri Minnesota Michael D. Williams, Senior Staff Accountant, *David A. Stene, Audit Partner, Eide Helmeke&Co., Hochschild, Bloom &Co., CPA's, Washington, Minneapolis, Minnesota Missouri *Gerard E. Stiffer, Partner, McGladrey& Pullen, Jeff Winter, Manager, Rubin, Brown, Gornstein & Co., Minneapolis, Minnesota St. Louis, Missouri J. Michael Stoffel, Executive Director, Duluth Teachers Retirement Fund, Duluth, Minnesota Jennifer Thienes, Senior, Kern, DeWenter, Viere, Ltd., MONTANA St. Cloud, Minnesota John Wicklund, Assistant Executive Director, Peggy J. Biekert, Controller, City of Bozeman, Minnesota Teachers Retirement Association, St. Montana 25 **Gilbert W. Crain, Associate Professor of Accounting, NEW HAMPSHIRE Montana State University, Bozeman, Montana Daniel E. Fenno, Account Manager, Anderson, Ralph Jenkins, Partner, Ernst&Young, Manchester, ZurMuehlen & Co., Helena, Montana New Hampshire *Ronald Paul Foltz, Owner, Ronald Paul Foltz, CPA, Paul J. Mercier, Jr., CPA, Partner/Director/Shareholder, Missoula, Montana Plodzik& Sanderson Profess. Assoc., Concord, Stefeni S. Freese, CPA, Account Manager, Knaub & New Hampshire Company, Bozeman, Montana Robert L. Vachon, CPA, Managing Director, Vachon, *Kim Harris, Budget Analyst, Helena, Montana Clukay&Co., PC, Manchester,New Hampshire Paul Keiper, Audit Manager, KPMG Peat Marwick, Billings, Montana NEW JERSEY Gary Rowe, Budget Administrator, City& County of Butte-Silver Bow, Butte, Montana David B. Jones, Partner, Deloitte& Touche,Newark, NEBRASKA New Jersey *Warren Ruppel, DiTommaso & Ruppel, Hillsdale, New Jersey Chris D. Berens, Vice President, Financial Services, Gary J. Vinci, Partner, Lerch, Vinci & Higgins,Fair Berens-Tate Consulting Group, Omaha,Nebraska Lawn,New Jersey Don Dunlap, Audit Review Manager, State of Gerald F. Volpe, , G. Volpe Company, Inc., Haledon, Nebraska, Lincoln,Nebraska New Jersey Robert Goodwater, Audit Supervisor, State of Nebraska, Lincoln,Nebraska NEW MEXICO Kevin D. Harford, Audit Manager, Deloitte &Touche, Lincoln,Nebraska David E. Lechner, Director, Deloitte& Touche, **Judith S. Peterick, Special Projects Coordinator, Lincoln,Nebraska County of Los Alamos, Los Alamos,New Mexico Michele M. Salmans, Manager, KPMG Peat Marwick, Omaha,Nebraska NEW YORK NEVADA Gary R. Armstrong, Assistant Director,New York State Office of Comptroller, Albany,New York *Nellie A. Coren, Accountant II, Clark County Andrew J. Blossom, Senior Manager, KPMG Peat Comptrollers Office, Las Vegas,Nevada Marwick,New York,New York Mark D. Gamett, Accountant III, Clark County, Las *Vincent J. Carfagna, Director of Finance, City of Vegas,Nevada Rochester,New York *Katherine L. Garcia, Chief Deputy Comptroller, Patrick E. Farrell, Senior Accountant, Rochester City Washoe County, Reno,Nevada School District, Rochester,New York Lawrence J. Helseth, Shareholder, Kafoury, Armstrong Susan Friend, Supervisor, Bennett Kielson Storch & & Co., Reno,Nevada Co., White Plains,New York *Steven P. Houchens, Director of Finance, City of Las John F. Georger, Jr., Proprietor, Georger& Bucelot, Vegas,Nevada CPA's, P.C.,Fishkill,New York *Therral R. Jackson, Assistant Comptroller, Clark **J. Dwight Hadley, Chief Financial Officer, Albany County Comptroller's Office, Las Vegas,Nevada County Airport Authority, Albany,New York Gary S. Kraemer, Senior Accountant, Washoe County, *James Hafner, Assistant Director of Accounting, City Reno,Nevada of Rochester,New York *Felicia Record O'Carroll, Audit Manager, Kafoury David Joseph Hasso, Principal Accountant, NYS Office Armstrong& Co., Reno,Nevada of State Comptroller, Albany,New York Roberta E. Reese, Manager, Deloitte&Touche, Reno, Henry F. Hoffman, Director, Bureau of Municipal Nevada Accounting System,New York State Office of Mary C. Sanada, Accounting Manager, State of Comptroller, Albany,New York Nevada, Carson City,Nevada Dennis G. Jones, Partner, Ciaschi, Dietershager, Little, Ithaca,New York Stephen F. Langowski, Senior Manager, Ernst& 26 Young,New York,New York Point,North Carolina *James R. Liddle, Chief of Accounting Services, Erie Michael B. Hicks, General Accounting Supervisor, City County Comptroller's Office, Buffalo,New York of Charlotte/Finance-Accounting, Charlotte,North *Thomas P. Malecki, Senior Manager, Deloitte & Carolina Touche, Buffalo,New York Timothy T. Inch, Finance Director, City of Lumberton, *Thomas Louis Malone, Manager, Peat Marwick Main North Carolina &Co.,New York, New York **H. Hilton L'Orange, Finance Officer, Charlotte- **Terrill E. Menzel, Partner, Peat Marwick Main & Mecklenburg Board of Education, Charlotte,North Co., Albany,New York Carolina **John R. Miller, Partner National Director *Alfred L. Liner, Financial Planning & Reporting Government Serv., KPMG Peat Marwick,New Manager, Mecklenburg County Finance York,New York Department, Charlotte, North Carolina *James A. Poitras, Exec. Director of Accounting *Samuel R. Rose, Ill, Partner, McGladrey & Pullen, Services, Suffolk County Comptroller's Office, Wilmington,North Carolina Hauppauge,New York Lee Smiley, Finance Director, Town of Apex,North Rudolph J. Santoro, Partner, Deloitte& Touche,New Carolina York,New York *Robert K. Spear, Assistant Professor of Accounting, David M. Schoen, Director Government Practice Univ. of North Carolina at Charlotte, Charlotte, Services, KPMG Peat Marwick,New York,New North Carolina York *J. Harry Weatherly, Jr., Director of Finance, **David A. Shulman, Partner, Bennett Kielson Storch Mecklenburg County, Charlotte,North Carolina & Co., White Plains,New York **Peggy J. Smith, Consultant, Troy, New York NORTH DAKOTA **Les Storch, Partner, Bennett Kielson Storch & Co., White Plains,New York John A. Grettum, Audit Manager, North Dakota State *Robert V. Stout, Deputy Commissioner of Finance, Auditor's Office, Fargo,North Dakota Westchester County, Whiteplains,New York Mary Heinert, CPA, Partner, Charles Bailly & Nancy Valley, Senior Manager, KPMG Peat Marwick, Albany,New York Company, Bismarck,North Dakota *Paul Wilkes, Director of Financial Reporting, New *Edwin J.Nagel, Jr., Director/Division of State Audit, York State Office of the State Comptroller, Office of the State Auditor, Bismarck,North Dakota Albany,New York *Jean Senger, Accountant, City of Minot,North Dakota *David Stende, Partner, Eide Helmeke & Company, NORTH CAROLINA Fargo,North Dakota Ronald I. Tolstad, Jr., Technical Specialist,North Ruth M. Bartholomew, Manager, Eilers, Jones, Brown Dakota State Auditor's Office, Bismarck,North & McLeod, CPAs, Raleigh,North Carolina Dakota Davin W. Brown, Partner, Eilers, Jones& Brown, P.A., Paul A. Welk, CPA, Audit Manager, State of North Raleigh,North Carolina Dakota, Bismarck,North Dakota Eddie Burke, Partner, Cherry, Bekaert& Holland, CPA's, Fayetteville,North Carolina OHIO Lee Carter, Faculty Member, Institute of Government, University of North Carolina/Chapel Hill,North Rashid Al-Sabur, Quality Assurance Auditor, Auditor Carolina of State, Columbus, Ohio Donna Dean, Management Analyst, Orange County Barbara Amatos, Accounting Manager I, Auditor of Local Government, Hillsborough,North Carolina State, State of Ohio, Columbus, Ohio Alison A. Farrell, Accountant II, Cabarrus County, Edward G. Appleyard, Accountant, City of Wooster, Concord, North Carolina Ohio **S. Grady Fullerton, Director of Internal Audit, *Forrest Kenneth Betche, City Accountant, City of Chapel Hill,North Carolina Dayton, Ohio W. Randall Gray, CPA, Supervisor, McGladrey & William B. Blake, Assist. Director-Quality Assurance, Pullen, CPA's,New Bern,North Carolina Auditor of State of Ohio, Columbus, Ohio *Charles M. Hicks, Partner, Dixon, Odom & Co., High 27 Charles T. Coleman, Assistant Finance Director, City *Terri L. Mayle, Finance Director, City of of Dublin, Ohio Montgomery, Ohio *Debora E. Cooper, Accounting and Budget Manager, *Donald T. McIntosh, Assistant Auditor of State of City of Springfield, Ohio Ohio, Auditor of State of Ohio, Byesville, Ohio Chris S. Costin, Certified Public Accountant, Costin & Dale R. Miller, Director of Finance, City of Urbana, Company,North Ridgeville, Ohio Ohio *Loren S. Crisp, Director of Financial Operations, **Dan M. Patrick II, Finance Director, City of Clermont County, Batavia, Ohio Olmstead Falls, Ohio John C. Davis, Partner, Coopers & Lybrand, Columbus, Virginia Price, Accountant, City of Wooster, Ohio Ohio **James B. Pyers, Director of Finance, City of, Robbie L. DeCoske, Certified Public Accountant, Wooster, Ohio Costin & Company,North Ridgeville, Ohio **William J. Reidy, Partner, Coopers & Lybrand, *Ben E. Diepenbrock, District Audit Manager, Auditor Cleveland, Ohio of State of Ohio, Lima, Ohio Jeanne M. Renick, Accountant, City of Dayton, Ohio Karen Fegan, Supervisor- Finance Department, City of Jane A. Schmitz, Financial Reporting Manager, State of Berea, Berea, Ohio Ohio, Columbus, Ohio *John Frank, Assistant Director/Member Services, Jeff Richard Schroeder, Assistant Auditor, State of School Employee's Retirement System of Ohio, Ohio, Toledo, Ohio Columbus, Ohio **Daniel E. Schultz,Jr., Chief Deputy Auditor of State, *W. Michael Fritz, Audit Partner, Deloitte & Touche, State Auditor Office of Ohio, Columbus, Ohio Columbus, Ohio *William C. Severns, Director of Special Projects, *Frank C. Gambosi, Director of Finance, City of Office of the Auditor of State, Dublin,Ohio Bedford, Ohio Thomas R. Severns, Comptroller, Police& Firemen Greg Hanfbauer, Internal Audit Manager, City of Disability/Pension System, Columbus, Ohio Cincinnati, Ohio *Robert A. Slater, Chief Financial Officer, The State *James A. Hanson, Director of Finance, City of Teachers Retirement System of Ohio, Columbus, Fairfield, Ohio Ohio Valerie J. Harry, Quality Assurance Representative, *Daniel N. Smith, Finance Director, City of Fairborn, Auditor of State of Ohio, Cleveland, Ohio Ohio Robert R. Hinkle, CPA, Assistant Auditor, Auditor of James W. Snipes, Jr., Assistant Auditor, Auditor of State of Ohio, Mt. Gilead, Ohio State, Columbus, Ohio L. Michael Howard, Director of Professional Standards, Mark Snodgrass, Assistant Director- Controller, Public Auditor of State, Columbus, Ohio Employees Retirement System Ohio,Columbus, Mark S. Hullman, Partner, Levis & Hullman Co, Ohio Elyria, Ohio Kevin L. Snyder, Director, Quality Control & Fred Hutchinson, Columbus, Ohio Government Services, Brott Kusmits Mardis & Co., Craig A. Jones, Assistant Treasurer, Dayton City Akron, Ohio School District, Dayton, Ohio Joel E. Sofranko, Chief Financial Officer, Ohio School Dana J. Kavander, CPA, Internal Auditor, City of Employee Retirement System, Columbus, Ohio Berea, Ohio Christine M. Syrianoudis, Assistant Director of Q uality Nora M. Kish, Consultant, Government Resource Assurance, Auditor of State's Office,Niles,Ohio Consultants, Hilliard, Ohio Stacey L. Thomas, Accountant, City of Wooster, Ohio **Edward M. Klasny, Consultant, Pepper Pike, Ohio David A. Varda, Treasurer, Upper Arlington Board of Kenneth E. Kleppel, Finance Director, Lake Education, Upper Arlington, Ohio Metroparks, Concord Township, Ohio Tim Wagner, Quality Assurance Representative, Office *Frederick R. Kruse, Audit Manager, Coopers & of the Auditor of State, Columbus, Ohio Lybrand, Cross City, Ohio Mark S. Weatherman, Principal, Clark, Schaefer, John T. Lyons, Finance Director, City of Middletown, Hackett& Co., Springfield, Ohio Ohio Darlene Wildes Short, Assistant Treasurer,Worthington Carla J. Marshall, Assistant Director- Finance, School City School District, Worthington, Ohio Employees Retirement System of Ohio, Columbus, **James M. Williams, Partner, Ernst& Young, Ohio Cleveland, Ohio Aleisa K. Masters, Howard, Ohio *Harold I. Zeidman, Partner, KPMG Peat Marwick, 28 Columbus, Ohio County, Albany, Oregon Donna Zianni, Senior Associate - Audit, Coopers & Gerald J. Moro, Partner, Barnett, Dennis & Moro, Lybrand, Columbus, Ohio Hermiston, Oregon Rodolfo D. Sarmiento, Finance Director, Portland OKLAHOMA Community College, Portland, Oregon *Mary Alice Seville, Associate Professor, Oregon State Larry D. Clements, CPA, State& Ed. Emp. Group University, Corvallis, Oregon Insurance Board, Oklahoma City, Oklahoma Charles A. Swank, Shareholder, Faler, Grove& *Mike Crawford, President, Michael A. Crawford, Inc., Mueller, Salem, Oregon Oklahoma City, Oklahoma *Larry L. Gibson, Partner, Stanfield & O'Dell, Tulsa, PENNSYLVANIA Oklahoma *Catharine A. Howell, Accounting Superintendent, *Fay K. Boland, Pittsburgh, Pennsylvania City of Oklahoma City, Oklahoma **Kevin P. Boland, Manager, Peat Marwick Main & *Robert A. Lewis, Assistant Finance Director, The City Co., Pittsburgh, Pennsylvania of Oklahoma City, Oklahoma **Irvin R. Davis, Managing Director, School District Roger Lee McCoy, Sr. Insurance Auditor, State of of Philadelphia, Philadelphia, Pennsylvania Oklahoma, Oklahoma City, Oklahoma *Mary Anne Gaffney, Associate Professor, Temple *Carl E. Remus, Deputy Airport University, Philadelphia, Pennsylvania Director-Admin/Finance, Tulsa Airport Authority, Regis P. Garris, Jr., Deputy County Controller, Tulsa, Oklahoma Westmoreland County, Greensburg, Pennsylvania James H. Grossman, Jr., Manager, KPMG Peat OREGON Marwick, LLP, Harrisburg, Pennsylvania *Steven Handzel, Certified Public Accountant, West Angus M. Anderson, Finance Director, City of Chester, Pennsylvania Milwaukie, Oregon William J. Helsel, CPA, Manager, Carbis Walker& William G. Ashby, Accounting & Reporting Section Associates, CPA's,New Castle, Pennsylvania Manager, Oregon Department of Admin. Services, *Daniel L. Kovlak, Partner, KPMG Peat Marwick, Salem, Oregon Harrisburg, Pennsylvania Gerald W. Burns, Owner, Gerald W. Burns, CPA, Robert S. Lent, Jr., Principal, Maher Duessel, CPAs, Medford, Oregon Pittsburgh, Pennsylvania Larry L. Dickson, Partner, Isler&Co., Medford, *Kenneth J. Mabe, Accounting Manager, City of Philadelphia, Pennsylvania Oregon *John Marcarelli,North Wales, Pennsylvania Don R. Doerr, Partner, Coopers & Lybrand, Eugene, *Alan R. Miller, Harrisburg, Pennsylvania Oregon *Neil S. Erickson, Manager, Grant Thornton, Frank J. Miller, Principal, Hege Kramer Connell Murphy Goldkamp, Horsham, Pennsylvania Portland, Oregon *Gerald Jones, Budget& Finance, South Lane School L. Santilli, Director Accounting Services, District, Cottage Grove, Oregon School District of Philadelphia, Pennsylvania Shirley Baron Kelly, Accounting Supervisor, City of George P. Stagon, Shareholder, McKeever, Varga& Beaverton, Oregon Associates, Pittsburgh, Pennsylvania **Roger A. Korvola, Partner, Talbot, Korvola& John C. Stillwaggon, Supervisor, McKonley& Asbury, Warwick, Portland, Oregon Camp Hill, Pennsylvania James R. Krueger, Finance Director/Treasurer, Bear Stephanie L. Sweeney, Manager, Glenshaw, Creek Valley Sanitary Authority, Medford, Oregon Pennsylvania Richard G. Larson, Audit Division Manager, Pauly, **Marcia L. Taylor, Assistant Manager, Mt. Lebanon, Rogers& Co., P.C., Tigard, Oregon Pittsburgh, Pennsylvania James M. McAdler, Manager, Statewide Accounting& Report Sec., Salem, Oregon PUERTO RICO Susan McNulty, Senior Audit Manager, Talbot, Korvola& Warwick, CPA's, Portland, Oregon Wallace Rodriguez, Audit Manager, Deloitte & A. John Montgomery, Accounting Officer, Linn Touche, San Juan, Puerto Rico 29 RHODE ISLAND Dianne Mitchell, Technical Review/Research, State of Tennessee,Nashville, Tennessee Patricia A. Boucher, Certified Public Accountant, *Richard V.Norment, Director of County Audit, Parmelee Bacon & Edge, Cranston, Rhode Island Comptroller of Treasury St. of Tennessee, Maryanne Crawford, CPA, Finance Director, Town of Nashville, Tennessee Jamestown, Rhode Island John C. Pannell, Managing Director, Barb, Goldstine& Leah E. Foster, Manager, Parmalee Bacon & Edge, Assoc., P.C., Knoxville,Tennessee Cranston, Rhode Island *Clyde Phillips, Financial Director, Department of John Parmelee, North Scituate, Rhode Island Finance & Administration,Nashville, Tennessee *Michael R. Saunders, Owner, Saunders & Associates, **Robert E. Powell, Certified Public Accountant, Newport, Rhode Island Robert Powell &Associates, Gatlinburg, Tennessee James D. Wilkinson, Jr., Manager, Cayer, Prescott **Barbara K. White, Assistant Director, State of Associates, Inc., Providence, Rhode Island Tennessee,Nashville, Tennessee SOUTH CAROLINA TEXAS *Steven L. Blake, Shareholder, Cline Brandt Kathleen M. Archambault, Finance Director, City of Kochenower& Co., P.A., Gaffney, South Carolina Mineral Wells, Texas J. Robert Calliham, Chairman/Audit Division Director, Donald Ashmore, Stockholder, Davis, Kinard &Co., Smith Sapp Crumpler& Calliham, PA, Myrtle P.C., Abilene, Texas Beach, South Carolina Robert Belt, Manager, Lairson, Stephens & Reimer, Robert B. Chestnut, Associate for Business Services, Houston, Texas Linda R. Breazeale, County Richland County School District One, Columbia, Auditor, Montgomery County, Conroe, Texas South Carolina William B. Brod, Manager, George, Morgan & Sneed, *William J. Condon, Jr., Director of Administration, P.C., Weatherford,Texas Housing Auth./City of Charleston, Charleston, *John E. Byrne, Jr., Round, Texas South Carolina Melani D. Carey, Manager-Accounting, Richardson Bobby R. Creech, Jr., President/Shareholder, Bobby R. Independent School District, Richardson, Texas **Donald H. Cormie, Partner, Padgett, Stratemann &Creech, Jr., CPA, PA, Charleston, South Carolina Robert E. Crout, Administrative Services Director, Company, San Antonio, Texas *A. Lewis Crain, Partner, Rutledge, Crain & Company,County of Anderson, Greenville, South Carolina John Gilmore Game, Audit Partner, Gamble, Givens & PC, Arlington, Texas James C. Curry, Audit Manager, Pattillo, Brown &Moody, P.A.,North Charleston, South Carolina Thomas E. Garbett, Partner, William F. Muckenfuss & Hill, CPA's, Waco, Texas *Gary W. Davis, West, Davis, Austin, Texas Assoc. CPAs, Mt. Pleasant, South Carolina Robert A. Keisler, Partner, Burkett Burkett& Burkett, **William B. Dillon, Partner, Arthur Andersen & Co., CPA's, PA, Cayce-West, Columbia, South Carolina Dallas, Texas *Angela T. Doucette, Assistant City Controller II, City Gregory P. McLain, Partner, McLain, Moise & Associates, P.C., Charleston, South Carolina of Houston, Texas Wesley Ropp, Administrator of Finance, Cheryl Dowden, Chief Accountant, City of Nederland, Commissioners of Public Works, Charleston, South Texas Carolina *Jerry L. Gaither, Partner, Weaver and Tidewell, CPAs, Thomas Leon Wagner, Jr., Director of State Audits, Dallas, Texas South Carolina State Auditor's Office, Columbia, David D. Garza, Shareholder, Richard J. Garza& South Carolina Associates, P.C., Alice, Texas Gary M. Gillette, Senior Manager, Ernst& Young, Fort Worth, Texas TENNESSEE Kelton M. Green, Audit Supervisor, Office of the Attorney General, Austin, Texas Anne Brading, Comptroller, City of Johnson City, Bill Hanley, Senior Manager, KPMG Peat Marwick, Tennessee Dallas, Texas Albert Kiser, Director of Accounting, Hamilton County Raul Hernandez, CPA, Corpus Christi, Texas Government, Chattanooga, Tennessee Stephen E. Holland, Audit Manager, Deloitte& 30 Touche, Fort Worth, Texas Wallace S. Vosloh, Accountant, Goose Creek Barbara M. Janssen, Manager, Padgett, Stratemann & Consolidated Ind. South Dakota, Baytown, Texas Co., San Antonio, Texas *Tom Waggoner, Director of Accounting, Harris *Sui-Kwan Rebecca Koo, Finance Department, City of County Auditor's Office, Houston, Texas Grand Prairie, Texas *Calvin E. Webb 11, , Arthur Andersen &Co., Dallas, Andrew M. Madha, Chief Accountant(Controller), Texas City of Richardson, Texas James A. Wells, Denton County Auditor, Denton *John F. McGrane, Director of Finance, City of Plano, County, Denton, Texas Texas Fred L. Werner, Director of Finance, City of Wichita William McHale, Senior Accountant, Metro Transit Falls, Texas Authority of Harris County, Houston, Texas Karen Wiesman, Partner, Davis,Trant& Wiesman, Gary J. Miglicco, Partner, Shareholder, Proprietor, CPA's, Kingsville, Texas KPMG Peat Marwick, Corpus Christi, Texas Nancy S. Williams, Assistant County Auditor, Steven G. Moore, First Assistant County Auditor, Williamson County, Georgetown, Texas McLennan County, Waco, Texas Bruce E. Wood, Supervisor of General Accounting, Peter H. Morgan, Principal, George, Morgan & Sneed, Teacher Retirement System of Texas, Austin, P.C., Weatherford, Texas Texas Jerry T. Murrish, Manager of Accounts, City of Charles G. Yaple, Principal,Null & Associates, Mesquite, Texas Houston, Texas Charles O. Paul, Manager, Weaver& Tidwell, Fort Jimmie L. Young, CPA, Controller, Seguin Worth, Texas Independent School District, Seguin, Texas Octavio Pena, CPA, Assistant Controller, City of San Antonio, Texas UTAH Rafael Perez, Deputy Chief of Accounting/Auditing, Webb County, Laredo, Texas **Wayne R. Bryner, Sole Practitioner, Logan, Utah Norma M. Quinn, Director of Finance, City of Bellaire, *Larry H. Criddle, Accounting Manager, Park City Texas Municipal Corporation, Park City, Utah B. Ali Rashid, Deputy Director/Special Districts, Harris Donald L. Fulton, Director of Finance, City of Logan, County, Houston, Texas Utah Charles G. Reed, Principal, Shareholder, Charles E. *Glenn L. Goodwin, Hurricane, Utah Reed& Assoc., PC, CPAs, Port Arthur, Texas Philip R. Peterson, Finance Director, City of St. *Chris Rutledge, Fort Worth, Texas George, Utah *Ronald C. Sassen, Senior Assistant State Auditor, Reese J. Roberts, Accounting Director, Davis County Texas State Auditor's Office, Austin, Texas School District, Farmington, Utah *George A. Scott, Partner, Deloitte & Touche, Fort **Mark W. Stevens, Partner, Deloitte& Touche, Salt Worth, Texas Lake City, Utah *Robert B. Scott, Director of Finance, City of Ross L. Youngberg, Stockholder, Hansen, Barnett& Carrollton, Texas Maxwell, Salt Lake City, Utah Jerome W. Seligman,CPA, Plano, Texas Sampaguita(Sam) Simeon, Chief Accountant, Fort Bend County, Richmond, Texas VIRGINIA *Charles William Stanley, Associate Professor of Accounting, Baylor University, Waco, Texas Nauri D. Ahmed, Financial Analyst, Virginia Jim Terry, Financial Planning Officer,North East Department/Mental Health, Richmond, Virginia Independent School District, San Antonio, Texas Paul N. Arnett, Deputy Director of Financial Services, *Walter Thomas, Director of Finance, City of Port County of Loudoun, Leesburg, Virginia Arthur, Texas Patsy Brown, Assistant Director of Accounting, Rebecca Underhill, Accounting Manager, City of Port Chesterfield County, Chesterfield, Virginia Arthur,Texas *Edward J. Cawley, Jr., Finance Director, City of *Stephen W. Van Manen, Partner, Harrison, Waldrop Fairfax, Virginia &Uherek,Victoria,Texas **Edward P. Chait, Senior Technical Consultant, Price *Sherman L. Vinyard, Senior Assistant State Auditor, Waterhouse, Falls Church, Virginia State Auditor's Office(Texas), Austin, Texas *Clarence C. Daniel Jr., Accounting Division 31 Director, County of Henrico, Richmond, Virginia County, Everett, Washington Karl S. Daughtrey, Controller, City of *Jan M. Jutte, Assistant Chief Examiner, Washington Hampton,Virginia State, Olympia, Washington Robert D. Dorr, Certified Public Accountant, Foster& *Narinder Kumar, James W. Herman, CPA, P.C., Dorr, P.C., Danville, Virginia White Salmon, Washington *Mourad H. Ewees, Accounting Section Manager, *Kathryn Longfellow, Accounting Director, Western County of Henrico, Richmond, Virginia Washington University, Mount Vernon, **J. Irvin Farmer, Jr., Principal, Robinson, Farmer, Washington Cox Assoc., CPAs, Charlottesville, Virginia *Steven A. Marcotte, Assistant Finance Director, City Lynn Hampton, Chief Financial Officer, Metro of Tacoma, Washington Washington Airport Authority, Alexandria, Matthew G. Medlin, Manager, Arthur Andersen & Co., Virginia Seattle, Washington *William B. Hoffman, Deputy Finance Director, Prince Laurie J. Miller, Senior Manager, Deloitte & Touche, William County, Prince William, Virginia Seattle, Washington *Jesse W. Hughes, Associate Professor, Old *Steven G. Miller, CPA, Partner, Deloitte & Touche, Dominion University, Hampton, Virginia Seattle, Washington *John C. Jacoby, Senior Audit Manager, Deloitte & Gudu Mosher, State Examiner, State of Washington, Touche, Richmond, Virginia Ellensburg, Washington **Steven R. Kanehl, Accounting Supervisor, Rudy Mueller, Accountant, Douglas County Public Newport News School Board,Newport News, Works, East Wenatchee,Washington Virginia Edward Orr, Financial Services Manager, Kitsap **Dennis W. Kerns, Manager, Management and County, Port Orchard, Washington Budget, County of Henrico, Richmond, Virginia Mariann Schols, Auditing Technical Services Spec., Kirk B. Knott, Shareholder, Anderson, White & Knott, State of Washington, Olympia, Washington P.C., Staunton, Virginia *Joan M. Smith, Accounting Supervisor, City of **Mary Lou Lyle, Director of Accounting, County of Camas, Washington Chesterfield, Chesterfield, Virginia Angela Von Essen, State Examiner III, Washington *James L. Mavredes, Jr., Controller, Department of State Auditor's Officer, Yakima, Washington Information Technology, Richmond, Virginia Russell L. Whiteaker, Regional Audit Manager, Raymond J. Savukas, Accountant II, City of Washington State Auditor, Pasco, Washington Alexandria, Virginia Mary Jo Zieman, Financial Program Manager, Clark David L. Tyoryar, Accounting Manager, County of County, Vancouver, Washington Prince Williams,Virginia *Raymond J. Welch, Jr., Financial Reporting WEST VIRGINIA Supervisor, City of Alexandria, Virginia Dr. Richard C. Brooks, Accounting Professor, West WASHINGTON Virginia University, Morgantown, West Virginia Ralph C. Dusic III, Manager Accounting& Audit Daniel A. Allen, Chief Accountant, Thurston County Dept, Arnett& Foster, Charleston, West Virginia Auditor's Office, Olympia, Washington Joseph C. Horvath, Principal, Ernst& Young, *Wendell J. Bowerman, Accounting Manager, City of Charleston, West Virginia Bellevue, Seattle, Washington David B. Pariser, CPA, Phd, Associate Professor of *Michael L. Cheney, Chief, State Financial Policies, Accounting, West Virginia University, State of Washington, Olympia, Washington Morgantown, West Virginia Robert L. Gillespie, Manager-Gov. Svcs. Dorothy V. Yeager, Manager, Public Practice, Deloitte Div./Education & Tech Dir., LeMaster & Daniels, & Touche, Charleston, West Virginia Yakima, Washington Marilyn C. Greenen, Accounting Manager/Deputy Port WISCONSIN Authority, Port of Vancouver, Vancouver, Washington Maryanne Groat, Supervisor, Clifton Gunderson & Waldo W. Johns, CPA, Accounting Personnel, State Company, Stevens Point, Wisconsin of Washington, Olympia, Washington **Steven J. Henke, Manager, Conley McDonald & Co., Kenneth W. Johnson, Accounting Manager, Snohomish 32 Brookfield, Wisconsin WYOMING Donald E. Klumb, Senior Manager- Audit, Deloitte& Touche, LLP, Milwaukee, Wisconsin **James B. Dodson, Audit Partner, Porter, Muirhead, John A. Knepel, Senior Manager, Conley McDonald & Cornia& Howard, Casper, Wyoming Co., Brookfield, Wisconsin Barbara Dorr, Director of Accounting, City of James R. Murray, Manager, Vichow Krause& Co., Cheyenne, Wyoming CPA's, Eau Claire, Wisconsin Peter Haefner, Financial Reporting Project Manager, **Craig L. Piotrowski, Vice President of Fin. & State of Wyoming, Cheyenne, Wyoming Administrative Services, Waukesha County Doug Hegenauer, Financial Analyst, State of Technical College, Pewaukee, Wisconsin Wyoming, Cheyenne, Wyoming **Donald L. Rahn, Partner, Virchow Krause&Co., David A. Layden, Finance Director, City of Gillette, CPAs, Madison, Wisconsin Wyoming Gene Strizek, Finance Officer, City of Franklin, Patrick C. McGuire, Partner, McGladrey& Pullen, Wisconsin Cheyenne, Wyoming Timothy J. Woodworth, CPA, Accounting Supervisor. Green Bay Metro. Sewerage District, Green Bay, Wisconsin Spedal Review Committee Members By Position 1994 1993 1992 1991 1990 1989 Government Comptroller 41 44 48 41 28 22 Finance Director 105 106 103 92 78 60 Assistant Finance Director 40 37 43 37 30 20 Accounting Department 86 63 63 52 49 43 Internal Audit Department 21 22 25 20 18 17 Other 78 S5 64 57 52 _5Q Total Government 321 332 346 309 255 212 CPA Firms Partner 141 146 154 139 128 113 Principal 10 10 9 7 5 6 Manager 118 118 124 118 106 94 Supervisor 18 20 15 9 14 13 Other _22 _2 _1 Total CPA Firms 316 31_2 3 A 289 25_6 232 Accounting Professors 19 19 20 20 22 20 Other 2_6 20 _33 20 11 Total SRC Members 2.32 fa22 2112 AZ§ al la GFOA/CERTIFICATE PROGRAM STAFF Stephen J.Gauthier- Director Farokh Ali- Program Associate Gregory S. Allison-Assistant Director Jim C. Lau- Program Associate Jake W.Lorentz-Assistant Director Yung W.Oh —Program Associate James M. Falconer- Manager James A. Phillips- Program Associate Roscoe C.Stelford-Manager Dorothy D. Ray Secretary Douglas M.Haywood-Manager Kathleen Schultz- Secretary Delores Smith-Secretary 33 Reports Submitted and Certificates Awarded For Fiscal Years Ended hi 1993,1992 and 1991 Special Review Committee and Members at December 31,1994 and 1993 FY 93 Reports FY 92 Reports FY 91 Reports SRC SRC Processed in 1994 Processed in 1993 Processed in 1992 1994 1993 Submissions Awards Submissions Awards Submissions Await Members Members Alabama 13 12 12 12 12 11 3 1 Alaska 18 18 17 16 15 15 2 2 American Samoa 1 1 1 1 1 1 0 1 Arizona 82 80 73 73 65 62 15 15 Arkansas 6 6 5 5 5 5 2 2 California 218 211 204 194 189 172 54 52 Colorado 83 82 80 77 82 79 25 26 Connecticut 39 39 34 34 33 33 7 7 Delaware 3 3 3 3 3 3 3 3 District of Columbia 2 2 2 2 2 2 9 10 Florida 172 170 168 163 158 153 79 72 Georgia 60 60 58 53 58 54 19 15 Hawaii 6 6 6 5 5 5 1 1 Idaho 10 9 9 8 8 7 2 3 Illinois 154 150 144 139 140 132 45 36 Indiana 23 21 21 20 21 21 12 10 Iowa 30 27 25 24 24 23 8 7 Kansas 28 26 25 23 22 20 3 3 Kentucky 15 15 14 13 15 12 3 3 Louisiana 28 28 26 24 26 25 10 8 Maine 5 5 3 2 3 1 1 2 Maryland 31 30 32 30 30 29 16 13 Massachusetts 4 4 4 3 2 2 7 7 Michigan 59 56 55 53 52 50 12 12 Minnesota 96 93 91 90 87 86 33 33 Mississippi 6 5 5 5 5 4 0 0 Missouri 53 52 54 51 46 45 18 19 Montana 8 7 8 8 8 8 8 7 Nebraska 7 7 6 6 6 6 6 7 Nevada 21 21 21 21 21 21 10 10 New Hampshire 3 3 4 4 4 3 3 3 New Jersey 4 4 3 3 2 1 4 5 New Mexico 5 5 4 4 3 3 1 1 New York 43 40 43 42 42 38 26 21 North Carolina 107 100 92 89 86 82 17 16 North Dakota 5 5 6 3 5 4 7 8 Ohio 178 172 161 157 145 142 60 54 Oklahoma 22 20 18 18 11 9 7 7 Oregon 94 93 83 81 71 69 18 17 Pennsylvania 44 43 46 40 41 33 19 17 Puerto Rico 0 0 0 0 0 0 1 0 Rhode Island 6 6 7 7 8 7 6 5 South Carolina 49 42 39 34 41 39 12 11 South Dakota 4 4 4 3 3 3 0 0 Tennessee 26 24 24 23 22 20 8 9 Texas 261 249 251 241 235 223 58 60 Utah 28 26 24 23 24 23 8 10 Vermont 0 0 0 0 0 0 0 0 Virginia 72 70 66 65 63 61 22 21 Washington 52 45 50 47 47 45 22 24 West Virginia 3 2 2 2 3 2 5 5 Wisconsin 32 30 26 25 22 18 9 8 Wyoming 1 _II —4 _2 _2 2 6 —4 TOTAL 2330 22.411 21122 2112a 2211 1221 _2.12 Sal 34 Certificates Awarded For Reporting Entity Fiscal Years Ended in 1993 and Processed by GFOA in Calendar Year 1994 Colleges School Council of and Municipal County District Enterprises Government State PERS, Univ. Other Total Alabama 11 - - 1 - - - - 12 Alaska 6 5 6 - - - 1 - - 18 American Samoa - - - - - - 1 - - 1 Arizona 23 4 47 - - - 3 2 1 80 Arkansas 6 - - - - - - - - 6 California 159 16 - 17 1 - 1 - 17 211 Colorado 35 15 17 5 - - 4 - 6 82 Connecticut 32 - 1 1 - 1 1 - 3 39 Delaware 2 1 - - - - - - - 3 Dist.of Columbia - - - 1 - 1 - - - 2 Florida 115 32 2 15 1 - - - 5 170 Georgia 36 15 3 3 1 - 1 - 1 60 Hawaii - 4 - - - 1 1 - - 6 Idaho 3 3 2 - - - 1 - - 9 Illinois 86 10 10 5 - 1 14 4 20 150 Indiana 8 2 1 5 1 1 - - 3 21 Iowa 19 2 3 - - 1 1 1 - 27 Kansas 15 4 3 3 - - - - 1 26 Kentucky 9 2 - 1 - 1 1 - 1 15 Louisiana 6 3 15 2 - 1 1 - - 28 Maine 5 - - - - - - - - 5 Maryland 11 10 1 - - 1 5 1 1 30 Massachusetts 2 - - 1 - 1 - - - 4 Michigan 39 10 1 - - 1 3 - 2 56 Minnesota 69 11 - 4 1 1 3 - 4 93 Mississippi 3 - - - - 1 1 - - 5 Missouri 35 6 3 3 2 - 3 - - 52 Montana 3 2 1 - - 1 - - - 7 Nebraska 5 - - - - 1 - 1 - 7 Nevada 7 2 1 3 - 1 1 - 6 21 New Hampshire 2 - - - - _ 1 - - 3 New Jersey 1 - - 2 - 1 - - - 4 New Mexico 2 1 2 - - _ - - - 5 New York 22 6 4 1 - 1 5 - 1 40 North Carolina 48 34 17 1 - - - - - 100 North Dakota 3 1 - - - I - - - 5 Ohio 82 31 38 5 1 1 6 - 8 172 Oklahoma 9 1 2 4 - - 1 2 1 20 Oregon 36 11 24 2 2 1 1 3 13 93 Pennsylvania 16 10 10 2 - 1 2 - 2 43 Rhode Island 6 - - - - - - - - 6 South Carolina 18 11 4 2 - 1 1 4 1 42 South Dakota 4 - - - _ _ - - - 4 Tennessee 16 4 - 2 - I 1 - - 24 Texas 137 34 36 13 6 1 5 1 16 249 Utah 15 2 6 - - 1 1 - 1 26 Vermont - - - - - _ - - - - Virginia 33 14 6 13 - 1 3 - - 70 Washington 22 8 2 9 - 1 2 - 1 45 West Virginia - - - 1 - - - - 1 2 Wisconsin 12 9 3 1 - - - 2 3 30 Wyoming 1 _1 — — 1 — — 11 4 338 271 -Za 21 a2 2240 35 Statement of Operations Reports Submitted and Certificates Awarded For Fiscal Years Ended in 1993,1992,1991,and 1990 FY 93 Reports FY 92 Reports FY 91 Reports FY 90 Reports By Type of Processed in 1994 Processed in 1993 Processed in 1992 Processed in 1991 Government Submissions Awards Submissions Awards Submissions Awards Submissions Awards Municipal 1288 1241 1226 1171 1173 1105 1090 1017 County 346 338 343 325 322 308 303 283 School District 292 271 251 243 227 215 190 177 Enterprise 130 129 116 114 98 93 86 85 Council of Govts. 16 16 18 18 16 16 14 14 State 32 28 27 24 26 24 24 22 PERS 82 77 72 69 67 66 59 59 Colleges and Universities 21 21 15 14 6 5 0 0 Other 123 _112 104 1011 _26 82 AB _81 TOTAL REPORTS 221Q Q mil$ fl Nail `122] 1$M4 173. By Fiscal Year End January 0 0 0 0 0 0 0 0 February 9 9 9 9 8 8 8 8 March 12 12 13 12 12 9 10 9 April 86 83 81 79 79 74 70 67 May 9 8 8 8 8 7 8 7 June 1144 1098 1025 981 942 882 842 776 July 6 6 5 5 5 5 5 4 August 59 52 57 57 52 49 48 45 September 392 378 378 362 360 345 344 327 October 4 4 4 4 4 4 1 1 November 8 8 8 8 7 7 7 7 December _691 582 580 553 554 _531 S11 487 TOTAL REPORTS 23.32 2 .4Q La awl 2Q1 1221 aa 12,11 36 City and County Reports Submitted (oxiuding ineligible reports)for Fiscal Years Ended in 1993 Compared to Total Cities and Counties Cities Counties %* % Units* Submitters Submit Units* Submitters Submit Alabama 438 12 2.74 67 0 0.00 Alaska 148 6 4.05 12 5 41.67 Arizona 86 25 29.07 15 4 26.67 Arkansas 489 6 1.23 75 0 0.00 California 460 164 35.65 57 16 28.07 Colorado 266 35 13.16 62 15 24.19 Connecticut 178 32 17.98 0 0 0.00 Delaware 57 2 3.51 3 1 33.33 Florida 390 116 29.74 66 32 48.48 Georgia 536 36 6.72 157 15 9.55 Hawaii 1 0 0.00 4 4 100.00 Idaho 199 3 1.51 44 4 9.09 Illinois 2715 88 3.24 102 10 9.80 Indiana 1574 10 0.64 91 2 2.20 Iowa 952 22 2.31 99 2 2.02 Kansas 1980 16 0.81 105 4 3.81 Kentucky 435 9 2.07 119 2 1.68 Louisiana 301 6 1.99 61 3 4.92 Maine 490 5 1.02 16 0 0.00 Maryland 155 12 7.74 23 10 43.48 Massachusetts 351 2 0.57 12 0 0.00 Michigan 1776 41 2.31 83 11 13.25 Minnesota 2657 71 2.67 87 11 12.64 Mississippi 294 4 1.36 82 0 0.00 Missouri 1257 35 2.78 114 6 5.26 Montana 128 4 3.13 54 2 3.70 Nebraska 986 5 0.51 93 0 0.00 Nevada 18 7 38.89 16 2 12.50 New Hampshire 234 2 0.85 10 0 0.00 New Jersey 567 1 0.18 21 0 0.00 New Mexico 98 2 2.04 33 1 3.03 New York 1548 23 1,49 57 6 10.53 North Carolina 516 50 9.69 100 34 34.00 North Dakota 1714 3 0.18 53 1 1.89 Ohio 2256 84 3.72 88 32 36.36 Oklahoma 588 9 1.53 77 2 2.60 Oregon 239 36 15.06 36 11 30.56 Pennsylvania 2570 17 0.66 66 10 15.15 Rhode Island 39 6 15.38 0 0 0.00 South Carolina 269 21 7.81 46 12 26.09 South Dakota 1279 4 0.31 64 0 0.00 Tennessee 339 18 5.31 93 4 4.30 Texas 1171 142 12.13 254 35 13.78 Utah 228 16 7.02 29 3 10.34 Vermont 287 0 0.00 14 0 0.00 Virginia 230 35 15.22 95 14 14.74 Washington 268 25 9.33 39 9 23.08 West Virginia 231 0 0.00 55 0 0.00 Wisconsin 1849 13 0.70 72 9 12.50 Wyoming 97 _7 7.22 23. -2 8.70 TOTAL 35,934 1,288 3.58 3,043 346 11.37 *Source: 1992 Census of Governments Cities include cities,municipalities,villages and townships. 37 Total Governmental Units and Submitters Total cities and counties per 1992 census of governments* Total submissions by cities and counties of fiscal years ended in 1993 Percentage of total cities and counties submitting Cities Population Units Submit Percent I - 9,999 32,487 232 0.71% 10,000 - 24,999 2,018 379 18.78% 25,000 - 49,999 815 300 36.81% 50,000 - 99,999 387 214 55.30% 100,000 - 199,999 146 101 69.18% 200,000 or more 81 62 76.54% Total 35,934 1,288 3.58% % of all cities over 200,000 76.54% % of all cities over 100,000 71.81% % of all cities over 50,000 61.40% % of all cities over 25,000 47.38% % of all cities over 10,000 30.64% % of all cities 3.58% * The term "cities" includes cities, municipalities, villages and townships. Counties Population Units Submit Percent 1 - 9,999 728 1 0.14% 10,000 - 24,999 908 19 2.09% 25,000 - 49,999 612 35 5.72% 50,000 - 99,999 377 74 19.63% 100,000 - 249,999 244 96 39.34% 250,000 or more 174 121 69.54% Total 3,043 346 11.7% % of all counties over 250,000 69.54% % of all counties over 100,000 51.91% % of all counties over 50,000 36.60% % of all counties over 25,000 23.17% % of all counties over 10,000 14.90% % of all counties 11.37% 38 CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING PROGRAM SPECIAL REVIEW COMMITTEE APPLICATION FORM The Certificate of Achievement Program is recruiting qualified individuals to serve as Special Review Committee(SRC)members. Candidates should have prepared or audited an award winning CAFR,or have demonstrated a superior understanding of account- ing and financial reporting principles for state and local governments.* Full year SRC members review seven to ten reports over a twelve-month period while half-year SRC members review five to six reports over a six-month period. Candidates interested in joining the SRC should complete this tear-out application form and return it to the GFOA. (Please type or print) 1. Name 2. Position 3. Employer 4. Street address(for mailing reports) City State Zip 5. Phone number( ) 6. Please indicate level of interest(2,3,4 or 5;2 highest,5 lowest) Large Municipalities Enterprise Entities Small Municipalities Council of Governments Large Counties States Small Counties Public Employee Retirement Systems School Districts Special Districts/Others Colleges/Universities 7. Are you a CPA? YES NO 8. Are you applying for a full year or half year? Full year Half year 9. If half-year,please indicate the six-month period you will be available to review reports 10. Indicate the names and fiscal year-ends of comprehensive annual financial reports that you have recently been associated with that have received the Certificate of Achievement. 11. Attach any other relevant statements of your qualifications. DATE SIGNATURE *Each report requires an average of 4-8 hours to review. Attn: Certificate of Achievement 11 NO NECESSARY E IF MAILED IN THE UNITED STATES BUSINESS REPLY CARD FIRST CLASS MAIL PERMIT NO. 10783 CHICAGO,IL POSTAGE WILL BE PAID BY ADDRESSEE - Government Finance Officers Association 180 North Michigan Avenue, Suite 800 Chicago, IL 60601-9564 Hello