HomeMy WebLinkAboutRESOLUTIONS - 09252001 - 01-429 _L_°F_ Contra
s Costa
°sTA�oUx County
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY,CALIFORNIA
Adopted this Resolution on September 2s, 7.001 , by the following vote:
AYES: SUPERVISOR GIOIA, GERBER, DeSAULNIER, GLOVER, and UILKEMA
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RESOLUTION NO.01/ 429
SUBJECT: In the Matter of the 2001 Contra Costa County Charity Campaign
WHEREAS,Combined Health Charities of California,Bay Area Black United Fund,Earth Share of California,
Local Independent Charities and The United Way of the Bay Area, will soon begin their 2001 fund raising
campaigns;and
WHEREAS these organizations provide vitally needed community services designed to ease human suffering,
improve personal health and protect our environment;and
WHEREAS this Board endorses a single fund raising drive among County employees to allow them the
opportunity to donate to these charitable organizations;
NOW, THEREFORE, this Board RESOLVED that Anne Henley Cain, County Librarian, is designated as
Chairperson,and Tony Colon,Director of Community Services,as Co-Chairperson,for the 2001 Charity Drive
Campaign among County employees;and
BE IT FURTHER RESOLVED that all County employees are urged to donate, within their means, to the
County Charity Drive to help support the worthwhile programs administered by the participating organizations.
PASSED and ADOPTED on September 25,2001 by a unanimous vote of the Board members present.
I I-IEREI3Y CI?RTIFY'I'HAT THIS IS A'rRUE AND CORRECT COPY OF AN
ACTION TAKEN AND ENTERED ON THE MINUTES OP TI-11.130ARD 01:
SUPERVISORS ON THE DATE SHOWN.
ATTESTED September 25, 2001
JOEIN Sl1'EE-I'EN,CI.ERK OF'I'HE BOARD OF
SUPE VISORS AN��'D///COU �STRATOR
B}' � ,Deputy
Contact: Anne Cain,County Librarian,(925)646-6423
Originating Department: County Library
cc: County Auditor
County Administrator
Departn3ent Heads
Bay Area Black United Fund(via County Librarian)
Combined Health Charities of California(via County Librarian)
Earth Share of California(via County Librarian)
Local Independent Charities(via County Librarian)
United Way of the Bay Area(via County Librarian)
\\f`''I'-FILLSI'R\AU\71 f,'\.hari,r`bahul=rcnlniiun Joi
GOVERNMENT FINANCE
OFFICERS ASSOCIATION
180 North Michigan Avenue,Suite 800,Chicago,Illinois 60601
June 08, 2001 312/977-9700•Fax:312/977-4806
Board of Supervisors RECEIVED
County of Contra Costa
County Administration JUN .11 2001
651 Pine Street, 1st Floor
Martinez, CA 94553 CLERK BOARD OF SUPERVISORS
CONTRA COSTA CO.
Dear Chair:
We are pleased to notify you that your comprehensive annual finan-
cial report for the fiscal year ended June 30, 2000 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 .
The Certificate of Achievement plaque wil'_ be shipped to:
Mr. Kenneth J. Corcoran
County Auditor-Controller
under separate 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,
enclosed are a sample news release and the Certificate Program
"Results" for reports with fiscal years ended during 1999 repre-
senting the most recent statistics available .
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 OFF CERS ASSOCIATION
Stephen J. Gauthier
Director/Technical Services Center
SJG/ds
GC- /30S
C/90
WASHINGTON OFFICE
1750 K Street,N.W.,Suite 650,Washington,DC 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
June 08, 2001
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 Contra Costa, CA
by the Government Finance Officers Association of the United States
and Canada (GFOA) for its comprehensive annual financial report
(CAFR) . The Certificate of Achievement is the highest form of
recognition in the area of governmental accounting and financial
reporting, and its attainment represents a significant accomplish-
ment by a government and its management .
An Award of Financial Reporting Achievement has been awarded
to the individual (s) , department or agency designated by the
government as primarily responsible for preparing the award-
winning CAFR. This has been presented to:
Kenneth J. Corcoran, County Auditor-Controller
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
approximately 14, 000 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
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CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE
IN FINANCIAL REPORTING
2000 RESULTS
The Certificate of Achievement for Excellence in Financial recognized award,and its attainment represents
Reporting (Certificate of Achievement) is an award designed to a significant accomplishment by a government
recognize and encourage excellence in financial reporting by state unit and its management.
and local governments. The attainment of a Certificate of
Achievement represents a significant accomplishment for a Securities Reports qualifying for a Certificate of Achieve-
government and its management. Marketing Aid. ment provide a detailed vehicle by which market
analysts, investors,potential investors and others
The Certificate of Achievement for Excellence in Financial may assess the relative attractiveness of a
Reporting Program (Certificate Program)was established by the government unit's securities compared to
Government Finance Officers Association(GFOA)in 1945. The alternative investment opportunities.
GFOA instituted the program to encourage all government units to
prepare and publish an easily readable and understandable Clarity: CAFRs satisfying the Certificate Program's
comprehensive annual financial report(CAFR)covering all funds requirements are likely to be free of ambiguities
and financial transactions of the government during the fiscal year. and potentially misleading presentations.
The GFOA believes that governments have a special responsibility
to provide the public with a fair presentation of their financial Comparability: Since CAFRs qualifying for a Certificate of
affairs. CAFRs go beyond the requirements of generally accepted Achievement employ standardized terminology
accounting principles (GAAP) to provide the many users of and formatting conventions, comparisons from
government financial statements with a wide variety of information one year to the next and among. different
useful in evaluating the financial condition of a government. government units are facilitated.
To be eligible for a Certificate of Achievement, a report must be Completeness: The financial statements, supporting schedules,
the published CAFR of a unit of government, a public college or statistical tables and narrative explanations
university,a public employee retirement system,or a governmental required for a Certificate of Achievement help to
investment pool. Eligible CAFRs must include general purpose assure that all fiscal data are presented that are
financial statements presented in conformity with GAAP. These needed by the many persons and groups with a
reports are also required to have been audited in accordance with legitimate interest in the financial affairs of a
generally accepted auditing standards. To earn a Certificate of government unit. These groups include gov-
Achievement,a CAFR should give a clear and thorough view of the erning boards, investors and creditors, grantor
government's finances. Award-winning reports should enhance the resource providers,taxpayers and others.
reader's understanding of the information required by GAAP for
fair presentation of the financial statements, be efficiently To participate in the Certificate Program, government units must
organized and adhere to certain generally accepted terminology and complete an application form and submit three copies of their
formatting conventions. The Certificate Program provides CAFR, with the appropriate fee, to the GFOA for review by the
participants with extensive technical reference material on Certificate Program's Special Review Committee. Applications can
governmental accounting and financial reporting theory. This be obtained from the GFOA's Certificate Program staff in Chicago
material provides finance officials with the tools they need to (312/977-9700)or from the"Forms"section of GFOA's website
improve their financial reporting techniques. at www.gfoa.org. Submissions must be postmarked within six
months of the government's fiscal year end.
Benefits of the Certificate of Achievement review.The growth in the
Certificate Program has been substantial. Based on recent trends, The.following list identifies all of the governments that were
steady growth is anticipated to continue. More and more successful in obtaining a Certificate of Achievement for CAFRs
governments are recognizing the benefits and significance of a with fiscal years that ended in 1999.The governments currently
program review. Some of the benefits likely to be realized by a holding certificates that have been recognized the most times in
government unit which submits its CAFR to the Certificate each state or jurisdiction are in bold italics. Special note is given
Program's review process include: to those governments that prepared a CAFR in accordance with the
new financial reporting model established by Governmental
Education: Government units participating in the Certificate Accounting Standards Board Statement No. 34, Basic Financial
Program are provided with extensive technical
accounting and financial reporting reference Statements-awl Afanagement's Discussion and Analysis for State
materials. Officials submitting CAFRs to the and Local Governments and won the Certificate of Achievement
Certificate Program's review process also are for that CAFR. A listing of these governments precedes the
provided with a confidential list of detailed complete list of winners to recognize their accomplishment. Also,
comments and suggestions for improving their a 4 sign preceding the government's name indicates they received
financial reporting techniques. the GFOA's Distinguished Budget Presentation Award for their
fiscal period beginning in 1999.
Recognition: The Certificate of Achievement is a nationally
TABLE OF CONTENTS
Award Winners by State for Fiscal Years Ended in 1999 . . . . . . . . . . . . . . . . . . . . . . . 1
Certificate Program Summary Information
Top Ten States—Number of Awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Reports Submitted and Certificates Awarded by State for Fiscal Years
Ended in 1997, 1998, and 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Active Special Review Committee Members During Years Ended
December 31, 2000 and 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24
Certificates Awarded by Government Type for Reporting Entity Fiscal
Years Ended in 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25
Reports Submitted-and Certificates Awarded by Government Type and
Fiscal Year End for Fiscal Years Ended in 1993 thru 1999 . . . . . . . . . . . . . 26
Program Growth by Government Type(1989 vs. 1999) . . . . . . . . . . . . . . . . . . . . . 28
Award Percentage for New Submisions—Fiscal Years 1992 thru 1999 . . . . . . . . . 29
Total Governmental Units and Submitters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
City and County Reports Submitted by State for Fiscal Years Ended in 1999
Compared to Total Cities and Counties . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Top Ten States—Total Submissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Top Ten State Governments—Number of Years Awarded . . . . . . . . . . . . . . . . . . .32
Top Ten States—New Submissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Special Review Executive Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Special Review Committee Members by State . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Special Review Committee Summary Information
Top Ten States—Special Review Committee Membership . . . . . . . . . . . . . . . . . . .47
Special Review Committee Members by Position 1993 thru 2000 . . . . . . . . . . . . . 48
Reports Submissions Compared to Active Special Review Committee Members . 49
GFOA Technical Services Center Staff. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Becoming a Member of the Special Review Committee . . . . . . . . . . . . . . . . . . . . . . . . . 51
Certificate of Achievement For Excellence in Financial Reporting Program
Special Review Committee Application Form . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
AWARD WINNERS FOR FISCAL YEARS ENDED IN 1999
The following eleven governments won the Certificate of Achievement
for their CAFR prepared in accordance with the requirements of
Governmental Accounting Standards Board Statement No. 34,
Basic Financial Statements-and Management's Discussion
and Analysis for State and Local Governments:
City of Orlando, Florida
City of Orlando Firefighter Pension Fund, Florida
City of Orlando General Employees'Pension Funds, Florida
City of Orlando Police Pension Fund, Florida
Vernon Parish School Board, Louisiana
Albany County Airport Authority,New York
City of Ashtabula, Ohio
Berea City School District, Ohio
City of Kettering, Ohio
City of Wooster, Ohio
City of Guymon, Oklahoma
ALABAMA Kenai Peninsula Borough School Arizona State Retirement System
District #Avondale
Alabama Retirement Systems Ketchikan(24 awards) Avondale Elementary School District
Alabama State Port Authority #Kodiak Island Borough No.44
#Auburn Matanuska-Susitna Borough Balsz School District No.31
#Birmingham(25 awards) North Slope Borough #Bullhead City
Brewton North Slope Borough School District Cartwright Elementary School
Decatur Seward District No.83
Dothan Sitka,City and Borough #Casa Grande
Eufaula Soldoma Casa Grande Elementary School
Hoover Southwest Region School District District No.4
Huntsville Unalaska Casa Grande Union High School
Mobile Valdez District No.82
Montgomery Wasilla Catalina Foothills Unified School
State of Alabama District No. 16
Tuscaloosa AMERICAN SAMOA Cave Creek
Wetumpka Cave Creek Unified School District
American Samoa Government No.93
ALASKA Employees'Retirement Fund #Chandler
(10 awards) Chin le Unified School District No.24
Alaska Municipal League/Joint Coconino Community College
Insurance Association ARIZONA #Cottonwood
Alaska Public Employees Retirement Crane Elementary School District
System Agua Fria Union High School District No. 13
Alaska Teachers Retirement System No.216 Deer Valley Unified School District
Anchorage Alhambra Elementary School District No.97
Anchorage School District No.68 Douglas Unified School District No.27
Bering Strait School District Amphitheater Unified School District #Flagstaff
#Fairbanks North Star Borough No. 10 Flagstaff Unified School District No. I
Fairbanks North Star Borough School Arizona Corrections Officer Retirement Flowing Wells Unified School District
District Plan No. 8
Homer Arizona Department of Transportation Fort Huachuca Accommodation
#Juneau,City and Borough Arizona Elected Officials' Retirement School District No.00
Kenai Plan Fountain Hills
#Kenai Peninsula Borough Arizona Public Safety Personnel Gadsden Elementary School District
Retirement System No.32
#Gilbert
1
Gilbert Unified School District No.41 Pima County School Reserve Fund ARKANSAS
#Glendale Pinal County
Glendale Elementary School District Prescott Arkansas Teacher Retirement System
No.40 Prescott Valley Batesville
Glendale Union High School District Regional Public Transportation #Fayetteville
Humboldt Unified School District Authority #Fort Smith
No_22 #Safford Hot Springs
Indian Oasis-Baboquivari Unified Safford Unified School District No. 1 Jacksonville
School District No.40 Sahuarita Unified School District No. 30 Pine Bluff
Kingman Elementary School District Sanders Unified School District No. 18 State of Arkansas
No.4 Santa Cruz County Texarkana(17 awards)
Kyrene Elementary School District #Scottsdale
No.28 Scottsdale Unified School District CALIFORNIA
#Lake Havasu City No.48
Lake Havasu Unified School District Sedona Alameda
No. 1 Sedona-Oak Creek Joint Unified Alameda-Contra Costa Transit District
Liberty Elementary School District School District No.9 Alameda County
No.25 #Sierra Vista Alameda County Employees'
Litchfield Elementary School District Snowflake Unified School District Retirement Association
No. 79 No. 5 Alameda County Water District
Madison Elementary School District Somerton Elementary School District Alameda Power and Telecom
No.38 No. 1 I Albany
Mammoth/San Manuel Unified School Sunnyside Unified School District Alhambra
District No. 8 No. 12 American Canyon
Marana Tanque Verde Unified School District Anaheim(25 awards)
#Maricopa Association of Governments No. 13 Antioch
#Maricopa County Apple Valley
Maricopa County Community College Municipality awarded the greatest Bakersfield
District number of times: Bell
Maricopa County Regional School City of Oak Ridge, Tennessee #Bell Gardens
District No.509 (39 awards Bellflower
Maricopa Unified School District No.20 Belmont
Mesa #Tempe Benicia
Mesa Unified School District No.4 Tempe Elementary School District #Berkeley
#Mohave County No.3 Beverly Hills
Mohawk Valley Elementary School Tempe Union High School District Brawley
District No. 17 No.213 Brea
Multi-City Subregional Operating Group Tolleson Elementary School District 417 Brisbane
Murphy Elementary School District Tombstone Unified School District #Burbank
No.21 No. 1 Burlingame
Nogales Unified School District No. 1 #Tucson Calabasas
Oro Valley Tucson Airport Authority,Inc. California Public Employees'
Page Tucson Supplemental Retirement Retirement System
Paradise Valley Unified School System California State Teachers'
District No.69 Tucson Unified School District No. 1 Retirement System
#Payson Val Vista Water Treatment Plant Camarillo
Payson Unified School District No. 10 Washington Elementary School District #Campbell
Pendergast Elementary School District No.6 Carlsbad
No.92 #Wickenburg Carpinteria
#Peoria Wickenburg Unified School District Carson
Peoria Unified School District No. 11 No.9 Casitas Municipal Water District
#Phoenix(26 awards) Williams #Central Coast Water Authority
Phoenix Employees'Retirement Plan Wilson Elementary School District Cerritos
Phoenix Union High School District No.7 Chino
No.210 Yuma Chino Hills
#Pima County Community College Yuma Union High School District #Claremont
District No.70 #Clovis
2
#Colton #Highland Murrieta
Commerce #Huntington Beach Napa
Concord Indian Wells National City
Contra Costa County #Inglewood Newport Beach
Contra Costa Water District Inland Empire Utilities Agency Norwalk
Corona #Irvine #Oakland
Coronado Kern County Olivenhain Municipal Water District
Coronado Community Development La Habra Omnitrans
Agency La Mirada #Ontario
#Costa Mesa La Palma #Orange
CSAC Excess Insurance Authority La Puente Orange County
Culver City La Quinta Orange County Employees Retirement
Cupertino Laguna Beach System
Cypress #Laguna Hills #Orange County Fire Authority
#Daly City Lake Forest #Orange County Sanitation District
Dana Point Lakewood Orange County Transportation Authority
Davis #Lancaster Orange County Water District
#Del Mar Las Virgenes Municipal Water District Oro Loma Sanitary District
Delano Lathrop Oroville
Diamond Bar Livermore Oxnard
Dinuba Livermore/Amador Valley Transit Palm Desert
Dublin Authority Palm Springs
Dublin San Ramon Services District #Lodi #Palmdale
#EI Dorado Irrigation District Lompoc #Palo Alto
EI Monte Long Beach Harbor Department Palos Verdes Estates
El Segundo Long Beach Public Transportation Paramount
El Toro Water District Company Pasadena
Elk Grove Community Services District #Long Beach Water Department #Peninsula Corridor Joint Powers
Elsinore Valley Municipal Water District #Los Angeles Board
Emeryville Los Angeles City Employees' Petaluma
Escondido Retirement System Pico Rivera
Eureka Los Angeles County Pinole
Fairfield Los Angeles County Community Placentia
Fairfield Suisun Sewer District Development Commission Pleasant Hill
Folsom Los Angeles County Employees Pleasanton
#Fontana Retirement Association #Pomona
Foster City and Estero Municipal Los Angeles County Metropolitan Porterville
Improvement District Transportation Authority Poway
#Fremont Los Angeles County Sanitation Districts Rancho California Water District
Fresno Los Angeles Department of Airports Rancho Cucamonga
Fresno City Employees Retirement #Los Gatos #Rancho Mirage
System Manteca Rancho Palos Verdes
Fresno City Fire and Police Retirement Menlo Park #Redding
System Merced Redding Area Bus Authority
Fresno County Mesa Consolidated Water District Redding Redevelopment Agency
Fresno County Employees Retirement Millbrae #Redondo Beach
System #Milpitas Redwood City
Fullerton #Mission Viejo Rialto
Galt Modesto Riverside
Garden Grove Modesto Irrigation District Basic Riverside County
#Gardena Employees' Retirement Plan Riverside County Flood Control
Glendale Monrovia and Water Conservation District
Glendora Montebello #Riverside County Transportation
Grover Beach #Monterey Commission
Half Moon Bay Monterey Park #Riverside Transit Agency
#Hayward Moreno Valley Rohnert Park
Hcaldsburg Morgan Hill Rolling Hills Estates
Hermosa Beach #Mountain View Rosemead
3
Sacramento Santa Monica Whittier
Sacramento County Santa Rosa Woodland
Sacramento County Department of Saratoga Yolo County
Airports Scotts Valley Yorba Linda
Sacramento County Employees Seal Beach
Retirement System Shafter COLORADO
Sacramento County Refuse Enterprise Signal Hill
Fund Simi Valley Academy School District Twenty
Sacramento County Sanitation District 1 Solana Beach Adams and Arapahoe Counties Joint
Sacramento Housing and Solvang District No.28J
Redevelopment Agency #Sonoma County Adams and Weld Counties School
Sacramento Metropolitan Air Quality Sonoma County Employees Retirement District No.27J
Management District Association #Adams County
Sacramento Regional County, South Pasadena Adams County School District No. 1
Sanitation District South San Francisco Adams Twelve Five Star Schools
Sacramento Transportation Authority - South Tahoe Public Utility District #Arapahoe County
San Bernardino County Southern California Metropolitan #Arapahoe County School District
San Bernardino County Employees' Water District No.6
Retirement Association Southern California Regional Rail Arapahoe Library District
San Buenaventura Authority #Arvada
San Carlos Stanislaus County Aspen School District No. 1 (RE)
#San Clemente #Stanton #Aurora(24 awards)
#San Diego State of California Aurora General Employees Retirement
San Diego County #Stockton Plan
San Diego County Employees Suisun City Avon
Retirement Association #Sunnyvale Boulder
San Diego County Investment Pool #Boulder County
San Diego Metropolitan Transit State awarded the greatest number of #Boulder Valley School District RE-2
Development Board times: Brighton
San Fernando State of Tennessee(21 awards) #Broomfield
San Francisco,City and County Canon City
San Gabriel #Temecula Castle Pines Metropolitan District
San Joaquin Council of Governments Thousand Oaks #Castle Rock
#San Jose Torrance Centennial Water and Sanitation
San Jose International Airport #Tracy District
San Leandro Triunfo Sanitation District #Cherry Creek School District No.5
#San Luis Obispo Tulare Cheyenne Mountain School District 12
San Luis Obispo County Tulare County Colorado Fire and Police Pension
San Marcos Tulare County Employees' Retirement Association
San Mateo Association Colorado Lottery
San Mateo County Employees' Tustin Colorado Public Employees'
Retirement Association Twentynine Palms Retirement Association
#San Mateo County Transit District Union City #Colorado Springs
San Pablo Vacaville #Colorado Springs School District
#San Rafael Valley Center Municipal Water District No. 11
#Santa Ana Ventura County Commerce City
#Santa Barbara Ventura County Employees' Retirement Delta
#Santa Barbara County Association #Denver,City and County
Santa Clara Ventura Regional Sanitation District #Denver,City and County Housing
Santa Clara County Visalia Authority
Santa Clara Valley Transportation Vista Denver City and County School
Authority #Walnut District No. 1
#Santa Clara Valley Water District West County Wastewater District Denver Employees'Retirement Plan
Santa Clarita #West Hollywood Denver Public School Employees'
Santa Cruz West Sacramento Pension and Benefit Association
Santa Cruz County Westlake Village #Denver Water
Santa Fe Springs #Westminster #Douglas County
#Santa Maria Douglas County School District RE. 1
4
Durango Pitkin County Norwalk
Eagle County Plum Creek Wastewater Authority Norwich
#Eagle County School District RE50J Poudre School District Plainville
El Paso County Pueblo Regional School District No. 19,
EI Paso County Retirement Plan Pueblo County Edwin O. Smith High School
El Paso County School District No.2 #Regional Transportation District Ridgefield
-Harrison #Silverthome Rocky Hill
Englewood State of Colorado Simsbury
Englewood School District No. 1 #Steamboat Springs Somers
Estes Park #Sterling Southington
Federal Heights Summit County Stamford
#Fort Collins Thompson School District State of Connecticut
Glendale #Thomton Stonington
#Golden Urban Drainage and Flood Control Stratford
Grand County District Tolland
#Grand Junction Ute Water Conservancy District Vernon
#Greeley #Weld County Wallingford
#Greenwood Village Weld County School District No.6 Watertown
Highlands Ranch Metropolitan District West Metro Fire Protection District #West Hartford
No. 1 Westminster Winchester
Highlands Ranch Metropolitan District Woodland Park #Windsor
No.2 Woodbridge
Highlands Ranch Metropolitan District CONNECTICUT
No.3 DELAWARE
Highlands Ranch Metropolitan District #Avon
No.4 Berlin Delaware Public Employees'
Hyland Hills Park and Recreation Bethel Retirement System
District Bridgeport Delaware State Housing Authority
#Jefferson County Bristol Delaware State Lottery
Jefferson County School District Capitol Region Education Council #Dover
No.R-1 #Cheshire #New Castle County(19 awards)
#La Plata County Connecticut Lottery Corporation Newark
#Lafayette Connecticut Resources Recovery State of Delaware
Lakewood Authority #Wilmington
Larimer County Connecticut State Treasurer's Short
Littleton Term Investment Fund DISTRICT OF COLUMBIA
#Longmont Cromwell
#Louisville Danbury #The District of Columbia(17 awards)
#Loveland Darien District of Columbia Water and Sewer
#Mesa County East Hartford Authority
Mesa County Valley School District Enfield Washington Metropolitan Area Transit
No.51 Farmington Authority
Metro Wastewater Reclamation District #Glastonbury
#Montrose Greater Hartford Transit District FLORIDA
Morgan County Greenwich(26 awards)
Mountain Village Groton,City of #Alachua County
Mountain Village Metropolitan District #Groton,Town of Altamonte Springs
North Jeffco Park and Recreation Guilford Apopka
District Hartford Aventura
Northern Colorado Water Conservancy Ledyard #Bay County
District Manchester
Northern Colorado Water ConservancyBay Harbor Islands
#Mansfield Belle Glade
District,Municipal Subdistrict #Metropolitan District Belleair
Northglenn Middletown #Boca Raton
Park County Montville
Boynton Beach
Parker New London Bradenton (26 awards)
Parker Fire Protection District Newington #Brevard County
Pikes Peak Library District Newtown
5
Broward County Jupiter New Smyrna Beach Utilities Commission
#Broward County School Board #Key Biscayne Niceville
Broward County Sheriffs Office #Key West North Lauderdale
Callaway Key West General Employees' Utility North Miami
Canaveral Port Authority Board Retirement System North Miami Beach
Cape Canaveral Key West Utility Board North Palm Beach
#Cape Coral #Kissimmee Utility Authority #North Port
Casselberry Lady Lake #Ocala
#Charlotte County #Lake County Ocoee
Citrus County Lake Mary Okaloosa County
#Clearwater Lake Worth Oldsmar
Clermont Lakeland #Orange County
Cocoa #Lantana Orlando
Cocoa Beach Largo Orlando Aviation Authority
Coconut Creek #Lauderdale-By-The-Sea Orlando Firefighter Pension Fund
#Collier County #Lauderhill Orlando General Employees' Pension
Cooper City #Lee County Fund
#Coral Gables #Leesburg Orlando Police Pension Fund
#Coral Springs #Leon County Ormond Beach
Dania Beach Lighthouse Point #Osceola County
Daytona Beach(26 awards) Longboat Key Oviedo
Daytona Beach Shores Longwood Palatka
#Deerfield Beach #LYNX-Central Florida Regional #Palm Bay
DeLand Transportation Authority #Palm Beach
#Delray Beach Madeira Beach #Palm Beach County
Destin #Maitland #Palm Beach County Health Care
Edgewater #Manatee County District
#Escambia County Manatee County Port Authority Palm Beach County School District
Escambia County Utilities Authority #Marco Island #Palm Beach County Solid Waste
Eustis Margate Authority
Florida City Marion County Palm Beach County Water Utilities
Florida Keys Aqueduct Authority #Martin County Department
Florida's Turnpike System, Florida Melbourne #Palm Beach Gardens
Department of Transportation Miami Palm Springs
#Fort Lauderdale Miami Beach #Panama City
#Fort Myers Miami-Dade County Parkland
#Fort Pierce Miami-Dade County Aviation Pasco County
#Fort Pierce Utilities Authority Department Pasco County District School Board
#Fort Walton Beach Miami-Dade County Department of #Pembroke Pines
Fruitland Solid Waste Management #Pensacola
#Gainesville(26 awards) #Miami-Dade County School Board Perry
Green Cove Springs Miami-Dade Seaport Department #Pinecrest
#Greenacres Miami-Dade Water and Sewer Pinellas County
Gulfport Department Pinellas Park
#Hallandale Beach Miami Department of Off-Street Parking #Polk County
Hernando County Miami General Employees' and Pompano Beach
Highland Beach Sanitation Employees' Retirement #Port Orange
Highlands County Trust Port Richey
#Hillsborough County Miami Springs #Port St. Lucie
#Holly Hill #Miramar Punta Gorda
#Hollywood(26 awards) #Monroe County #Putnam County
Indian Creek Mount Dora #Royal Palm Beach
#Indian River County Naples Saint Augustine
#Indian Rocks Beach #Nassau County Saint Cloud
Islamorada Neptune Beach #Saint Johns County
#Jacksonville New Port Richey Saint Pete Beach
#Jacksonville Beach New Smyrna Beach Saint Petersburg
Juno Beach Sanford
6
#Sanibel Cairo Morrow
#Sarasota Cartersville Muscogee County School District
#Sarasota County Cartersville Board of Education Norcross
Seacoast Utility Authority Cedartown Palmetto
Sebastian Central Savannah River Area Paulding County
Sebastian Inlet Tax District Regional Development Center Peachtree City
Seminole #Chatham County Perry
#Seminole County Chattahoochee-Flint Regional Powder Springs
South Daytona Development Center Riverdale
South Florida Water Management Clayton County Rockmart
District Clayton County Water Authority Rome
South Pasadena #Cobb County Roswell
South Seminole&North Orange #Cobb County School District #Savannah
County Wastewater Transmission Cobb-Marietta Coliseum&Exhibit Savannah Airport Commission
Authority Hall Authority #Savannah&Chatham County Board
Southwest Florida Water Management College Park of Public Education
District Columbia County Savannah Housing Authority
Stuart #Columbus Consolidated Government #Smyrna
Sunrise Columbus Water Works Stockbridge
Suwannee River Water Management #Conyers Thomaston
District Cordele Toccoa
#Tallahassee #DeKalb County(26 awards) Troup County
#Tamarac Dublin Tyrone
#Tampa East Dublin Union City
#Tarpon Springs Upson County
Tavares County awarded the greatest number #Valdosta
#Temple Terrace of times: Woodstock
Tequesta Montgomery County,Maryland
Titusville (30 awards) HAWAII
Treasure Island
Tri County Commuter Rail Authority East Point Hawaii County
Venice Fairburn Hawaii Employees'Retirement
Vero Beach #Fayette County System
Volusia Council of Governments Fayette County Water System Honolulu,City and County
Volusia County Fayetteville Kauai County
#Wellington Floyd County #Maui County(17 awards)
#West Melbourne Forest Park State of Hawaii
#West Palm Beach #Fulton County
Weston #Gainesville IDAHO
Wilton Manors Georgia Coastal Regional Development
#Winter Haven Center Ada County
#Winter Park Georgia Environmental Facilities Bannock County
Authority #Boise
GEORGIA Georgia Teachers' Retirement System Canyon County
Glynn County Idaho Falls
Acworth #Gwinnett County Idaho Public Employee Retirement
#Albany Hall County System
Alpharetta Lafayette Kootenai County
Americus LaGrange Lewiston
Athens-Clarke County Laurens County Moscow School District No.281
#Atlanta Macon Water Authority Nampa(19 awards)
#Atlanta Metropolitan Rapid Transit Manchester Post Falls
Authority #Marietta School District No.25
Atlanta Regional Commission Marietta City School System State of Idaho
Austell Middle Georgia Regional Development
Avondale Estates Center
#Bibb County Milledgeville
Bibb County School District
7
ILLINOIS Community Consolidated School Illinois State Teachers'Retirement
District No. 59 System
#Addison Community Consolidated School Illinois State Toll Highway Authority
Addison Park District District No.93 Illinois State Universities Retirement
Arlington Heights #Cook County System
#Arlington Heights Park District #Country Club Hills Illinois Valley Community College
Arlington Heights School District Crystal Lake District 513
No.25 Darien Intergovernmental Risk Management
Aurora Darien School District No.61 Agency
Barrington #Decatur(28 awards) Johnsburg Community Unit School
#Bartlett #Deerfield District No. 12
Bellwood DeKalb Joliet
Bensenville DeKalb County Kane County
Bloomingdale DeKalb Park District Kankakee
Bloomington Des Plaines #LaGrange
Bloomington Firemen's Pension Fund Des Plaines Park District #LaGrange Park District
Bloomington Police Pension Fund Downers Grove #Lake Bluff
Bolingbrook #Downers Grove Park District Lake Bluff School District No.65
Brookfield DuPage County #Lake County Forest Preserve District
Buffalo Grove DuPage County Forest Preserve District Lake Forest
Buffalo Grove Park District East Moline Lake Zurich
#Carbondale Elgin #Libertyville
#Carol Stream Elk Grove Village Libertyville Community High School
Cary Elmhurst District No,128
#Champaign #Evanston #Lincolnshire
Champaign County Flossmoor Lincolnwood
Champaign Park District Fox Valley Park District Lisle-Woodridge Fire Protection
Chicago Frankfort District
Chicago Department of Sewers Galesburg #Lombard
Chicago Department of Water Geneseo Lombard Park District
Chicago Firemen's Annuity and Geneva Community Unit School Macon County
Benefit Fund District No.304 Madison County
Chicago Housing Authority Glen Ellyn Matteson
Chicago Laborers'and Retirement #Glencoe McHenry Community High School
Board Employees'Annuity and Glencoe Elementary School District District No. 156
Benefit Fund No.35 McHenry County
#Chicago Metropolitan Water Glendale Heights McLean County
Reclamation District Glenview Metropolitan Water Reclamation
Chicago Midway Airport Gurnee District Retirement Fund
Chicago Municipal Employees' Gurnee Park District Moline
Annuity and Benefit Fund #Hanover Park #Morton Grove
Chicago O'Hare International Airport Hazel Crest Morton Grove Park District
Chicago Park and Retirement Board Heartland Community College- District #Mount Prospect
Employees Annuity and Benefit No. 540 Mount Prospect Park District
Fund #Highland Park Mundelein
Chicago Policemen's Annuity and Highland Park, Park District #Naperville
Benefit Fund Hillside Naperville Park District
Chicago Public School Teachers' Hinsdale #New Lenox
Pension and Retirement Fund Hoffman Estates Niles
#Chicago Public Schools #Homewood Niles Park District
Chicago Skyway Homewood-Flossmoor Park District #Normal
Clarendon Hills Illinois Judges'Retirement System North Riverside
#College of DuPage Illinois Municipal Retirement Fund North Shore School District 112
Community Consolidated School Illinois State Employees'Retirement #Northbrook
District No. 15 System Northbrook Park District
Community Consolidated School Illinois State General Assembly Northwest Suburban Municipal Joint
District No.21 Retirement System Action Water Agency
Northwest Water Commission
8
#Oak Brook Winnebago County #Cedar Rapids
Oak Brook Park District Winnebago County Forest Preserve Cedar Rapids Community School
Oak Lawn District District
Oak Lawn Park District Winnetka Cerro Gordo County
Oak Park Wood Dale Clinton Community School District
#Oakton Community College Woodstock #Davenport
District 535 Zion Park District Des Moines(23 awards)
Orland Park Dubuque
Palatine INDIANA Hawarden
Palos Hills Iowa City
Palos Park Allen County Public Library Iowa Communities Assurance Pool
Palwaukee Municipal Airport Bloomington Iowa Municipalities Workers
Commission Carmel Compensation Association
Park District Risk Management Agency Concord Community Schools Iowa Public Agency Investment Trust
#Park Forest East Chicago Iowa Public Employees'Retirement
#Park Ridge Evansville System
Park Ridge Recreation and Park District Fishers Le Mars
Prairie State College—Illinois Fort Wayne #Linn County
Community College District Fort Wayne-Allen County Airport Mapleton
No. 515 Authority Marshalltown
#Rantoul Gary Mason City
#Regional Transportation Authority Hamilton County #Muscatine
River Trails School District No.26 Hammond North Scott Community School District
Riverdale Highland Onawa
#Rock Island Orange City
#Rockford Public Employees Retirement System Ottumwa
#Rockford Airport Authority awarded the greatest number of Polk County
Rockford Park District times: #Scott County
#Roiling Meadows Illinois Municipal Retirement Fund Sioux Center
Romeoville (26 awards) Sioux City
Roselle Sioux City Community School District
#Saint Charles Indianapolis(23 awards) Spencer
#Sauk Village State of Iowa
Indianapolis Airport Authority
Schaumburg,Township Indianapolis-Marion County Public University of Northern Iowa
#Schaumburg,Village Library Urbandale
#Skokie Waterloo Community School District
Indianapolis Public Transportation
Skokie Park District Corporation Waverly
South Elgin #Marion County #West Des Moines
Springfield Marion County Capital Improvement West Des Moines Community School
State of Illinois Board of Managers District
#Streamwood Marion County Health and Hospital
#Thorn Creek Basin Sanitary District Corporation KANSAS
Tinley Park Mishawaka
Urbana Noblesville Andover
Vernon Hills Park District Northwestern Indiana Regional #Atchison
#Villa Park Planning Commission Blue Valley Unified School District
Warrenville Saint Joseph County Airport Authority No.229
Waubonsee Community College #South Bend Derby Unified School District No.260
#West Chicago State of Indiana El Dorado
West Dundee West Lafayette Emporia
#Western Springs Harvey County
Wheaton IOWA Iola
Wheaton Park District #Johnson County
Wheeling #Junction City
Will CountyForest Preserve District #Ames
#Bettendorf #Kansas City Board of Public Utilities
Willowbrook #Burlington Kansas Department of Transportation
#Wilmette #Cedar Falls Kansas Public Employees'Retirement
#Winfield System
9
Lawrence LOUISIANA MAINE
Leavenworth
Leawood #Baton Rouge-Parish of East Baton Auburn
#Lenexa Rouge(24 awards) Bangor
#Manhatan Baton Rouge-Parish of East Baton Brunswick
McPherson County Rouge Employees' Retirement Cumberland
#Merriam System #Cumberland County
Mission Baton Rouge Port Commission Falmouth
Mulvane Bossier City Lewiston(25 awards)
Newton Bossier Parish School Board Portland
Olathe Caddo Parish School Board Portland Water District
#Overland Park Calcasieu Parish Police Jury Presque Isle
Pittsburg Calcasieu Parish School Board
#Prairie Village Denham Springs MARYLAND
Roeland Park #DeSoto Parish School Board
Salina East Baton Rouge Parish School Board #Aberdeen
Salina Airport Authority lberville Parish School Board Allegany County
#Sedgwick County #Jefferson Parish #Annapolis
Shawnee Mission Unified School Jefferson Parish Public School System Anne Arundel County
District No. 512 Jefferson Parish Sheriff Anne Arundel County Board of
#Topeka Kenner Education and Public Schools
#Unified School District No.259 Lafayette Parish School Board #Baltimore
#Wichita(27 awards) Lake Charles Baltimore City Elected Officials'
Wichita Retirement Systems Lake Charles Harbor and Terminal Retirement System
Winfield District Baltimore City Employees'Retirement
Wyandotte County/Kansas City Unified LaSalle Parish School Board System
Government Lincoln Parish School Board Baltimore City Fire and Police
Louisiana Lottery Corporation Employees'Retirement System
KENTUCKY Louisiana State Employees' Retirement Baltimore City Public School System
System #Baltimore County
Bowling Green Louisiana Teachers'Retirement System Baltimore County Community College
Commonwealth of Kentucky Monroe Housing Authority Baltimore County Employees'
Covington New Orleans Retirement System
#Danville New Orleans Sewerage and Water Baltimore County Public Schools
Elizabethtown Board #Bowie
Erlanger #Orleans Parish School Board Carroll County
Henderson Ouachita Parish School Board Cecil County
Hopkinsville Port of New Orleans Board of #College Park
Jefferson County Fiscal Court Commissioners Frederick
Kentucky Lottery Corporation Rapides Parish School Board Frederick County
Kentucky Retirement Systems Saint Bernard Parish School Board Gaithersburg
Kentucky Teachers'Retirement System Saint Charles Parish #Greenbelt
#Lexington-Fayette Urban County Saint Charles Parish School Board Hagerstown
Government Saint James Parish School Board #Harford County
Louisville(24 awards) Saint John the Baptist Parish School #Howard County
Louisville and Jefferson County Board Local Government Insurance Trust
Metropolitan Sewer District Saint Tammany Parish School Board #Maryland-National Capital Park and
Louisville/Jefferson County Revenue #Shreveport Planning Commission
Commission Slidell Maryland-National Capital Park and
Madisonville #Tangipahoa Parish School System Planning Commission Employees'
Newport Terrebonne Parish Consolidated Retirement System
Owensboro Government Maryland State Retirement and Pension
Paducah Vernon Parish School Board Systems
Webster Parish School Board #Montgomery County(30 awards)
New Carrollton
Ocean City
#Prince George's County
10
Prince George's County Board of Jackson Anoka
Education Jackson County #Anoka County
Queen Anne's County #Kalamazoo Austin
#Rockville Kalamazoo County Blaine
State of Maryland Kent County Department of #Bloomington(29 awards)
University of Maryland System Aeronautics #Blue Earth County
Kentwood Public Schools Brainerd
MASSACHUSETTS Lansing Breckenridge
Lapeer County Brooklyn Center
#Boston Macomb County #Brooklyn Park
#Boston Water&Sewer Commission #Madison Heights #Burnsville
#Cambridge(14 awards) Marquette Carver County
#Chelsea Meridian Charter Township Chanhassen
Commonwealth of Massachusetts Michigan County Road Commission Chaska
Hingham Self-Insurance Pool Columbia Heights
Massachusetts Port Authority Michigan Judges' Retirement System #Coon Rapids
Employees Retirement System Michigan Municipal Employees' Cottage Grove
Massachusetts Water Pollution Retirement System Crystal
Abatement Trust Michigan Public School Employees #Dakota County
#Westwood Retirement System Deephaven
Worcester Michigan State Employees' Detroit Lakes
Retirement System Dilworth
MICHIGAN Michigan State Police Retirement #Duluth
System Duluth Teachers' Retirement Fund
Adrian Midland Association
#Alma Midland County Eagan
Alpena Mount Pleasant East Grand Forks
#Ann Arbor Muskegon #Eden Prairie
Auburn Hills Muskegon County Elk River
Battle Creek #Oak Park Fairmont
#Bay County #Oakland County Falcon Heights
Bedford Township #Ottawa County Faribault
Big Rapids Port Huron Fergus Falls
#Birmingham Port Huron Area School District Fridley
Burton #Portage Golden Valley
#Cadillac #Rochester Hills Goodview
Calhoun County Saginaw Charter Township Grand Rapids
Canton Charter Township Saginaw County Grand Rapids Public Utilities
Cass County Saint Clair County Road Commission Commission
Charlotte Saint Clair Shores Hastings, Dakota County
Dearborn South Haven #Hennepin County
East Lansing Southfield Hopkins
#Farmington Hills State of Michigan Hugo
Fenton #Sterling Heights Hutchinson
Flushing Tecumseh Inver Grove Heights
Genesee County Three Rivers Lakeville
Gladwin #Troy Lino Lakes
Grand Blanc #Washtenaw County Luverne
Grand Blanc,Charter Township Wayne Mahtomedi
Grand Ledge #Wayne Charter County Mankato
#Grand Rapids Wayne-Westland Community School Maple Grove
Grosse Pointe Woods(27 awards) District #Maplewood
Grosse Pointe Farms Wyoming Minneapolis
Holland Zeeland Minneapolis Community Devlopment
Holly Agency
#Ingham County MINNESOTA Minneapolis Employees'Retirement
Isabella County Fund
Albert Lea Minneapolis Library Board,
11
#Minneapolis-Saint Paul Metropolitan MISSISSIPPI Mehlville Fire Protection District
Airports Commission Mexico
Minnesota Public Employees' Gulfport Mid-America Regional Council
Retirement Association #Jackson(18 awards) Mid-America Regional Council
Minnesota Teachers' Retirement McComb Insurance Trust(MARCIT)
Association Meridian Missouri Consolidated Health Care
Minnetonka Mississippi Public Employees' Plan
Moorhead Retirement System Missouri Local Government
Mora Ridgeland Employees'Retirement System
Morris State of Mississippi Missouri Public School Retirement
Mound System&Non-Teacher School
New Brighton MISSOURI Employee Retirement System
New Hope Missouri State Employees' Retirement
New Ulm Arnold System
North Mankato Bi-State Development Agency of the North Kansas City
North Saint Paul Missouri-Illinois Metropolitan #O'Fallon
Oakdale District Osage Beach
Olmsted County #Blue Springs Platte County
Orono #Boone County Richmond Heights
Plymouth Brentwood Saint Charles
Ramsey Bridgeton Saint Charles County
#Ramsey County #Chesterfield Saint Charles County Public Water
Rice County Clayton Supply District No.2
#Richfield Clinton #Saint Joseph
#Robbinsdale Cole County #Saint Louis
Rochester #Columbia Saint Louis City Board of Education
Rosemount Columbia Public School District Saint Louis County
#Roseville Crestwood #Saint Louis Metropolitan Sewer
#Saint Cloud #Creve Coeur District
Saint Louis County Des Peres #Saint Peters
Saint Louis Park Duckett Creek Sanitary District Springl7leld(23 awards)
Saint Paul #Ellisville Sugar Creek
Saint Paul Housing and Redevelopment Ferguson University City
Authority Franklin County #Wildwood
Savage Fulton
Shakopee #Gladstone(23 awards) MONTANA
Sherburne County Grandview
Shoreview Hazelwood #Billings(16 awards)
#Shorewood #Independence #Bozeman(16 awards)
South Saint Paul Jackson County Bozeman School District No. 7
State of Minnesota Jackson County Revised Pension Plan Butte-Silver Bow,City and County
Stillwater Jefferson #Great Falls
Suburban Hennepin Regional Park Joplin Helena
District Kansas and Missouri Metro Culture Lewis and Clark County
Twin Cities Area Metropolitan Council District Commission Lewis and Clark County Investment
Wadena #Kansas City Pool
Waseca Kansas City Public Library Missoula
#Washington County Kansas City School District Missoula County
Wayzata Kansas Eastern Region Insurance Trust Montana Public Employees'
West Saint Paul #Kirksville Retirement Board
Western Lake Superior Sanitary District Lake Saint Louis State of Montana
#White Bear Lake #Lee's Summit
#White Bear Township Liberty NEBRASKA
Winona #Little Blue Valley Sewer District
#Worthington #Manchester Beatrice
Maplewood Bellevue
#Maryland Heights Lincoln (17 awards)
12
#Norfolk Oakland Borough(8 awards) Metropolitan Transportation Authority
South Sioux City Passaic County Technical and #Monroe County
State of Nebraska Vocational High School Mount Kisco
University of Nebraska Passaic Public Schools Mount Vernon
Paterson Public Schools Nassau County
NEVADA #State of New Jersey New Castle
New Rochelle
Boulder City NEW MEXICO New Rochelle City School District
#Carson City New York and New Jersey Port
Clark County #Albuquerque(20 awards) Authority
Clark County Department of Aviation #Bcmalillo County New York City(20 awards)
#Clark County Sanitation District #Farmington New York City Board of Education
#Clark County School District Farmington Municipal School District Retirement System,Qualified
Colorado River Commission of No. 5 Pension Plan
Nevada(23 awards) #Los Alamos County New York City Deferred Compensation
Fallon #Santa Fe Plan
Henderson New York City Employees'Retirement
Las Vegas NEW YORK System and Group Life Insurance
Las Vegas-Clark County Library Plan
District #Albany County Airport Authority New York City Fire Department
#Las Vegas Convention and Visitors Auburn Pension Fund, Subchapter 2
Authority New York City Police Pension Fund,
#Las Vegas Valley Water District Special Districts or Enterprise Funds Subchapter 2
Nevada Public Employees' Retirement awarded the greatest number of New York City Teachers'Retirement
System I times(26 awards): System
North Las Vegas (Chicago Water Reclamation New York City Water and Sewer
Regional Transportation Commission ( District System
#Reno Maryland-National Capital Park and #New York State Teachers'Retirement
Reno-Sparks Convention and Visitors Planning Commission System
Authority Port of Houston Authority of Harris North Castle
#Southern Nevada Water Authority County, Texas Orange County
Sparks Orangetown
State of Nevada Aurora Orchard Park
Washoe County Ballston Spa Central School District #OrleansMiagara Board of Cooperative
#Washoe County Airport Authority Binghamton . Educational Services
Buffalo Sewer Authority Pearl River Union Free School District
NEW HAMPSHIRE Carmel Public Employer Risk Management
Cattaraugus County Association, Inc.
Concord Cheektowaga Putnam County
Derry Commack Union Free School District Rochester
Rochester Cit School District
Laconia(14 awards) Cortlandt y
New Hampshire Retirement System Dobbs Ferry Rockland County
New Hampshire Sweepstakes Eastchester Rockville Centre
Commission Eden Rye
Portsmouth #Erie County South Orangetown Central School
Somersworth Garden City District
State of New Hampshire Greenburgh State of New York
Hamburg(20 awards) Suffolk County
NEW JERSEY Hastings-On-Hudson Union Free School Sullivan County
District Wayne County
Cliffside Park Board of Education Hendrick Hudson Central School #White Plains
White Plains City School District
Delaware River Port Authority District Yonkers
(8 awards) Hornell
Franklin Township School District Huntington NORTH CAROLINA
Jersey City Public Schools Irvington Union Free School District
New Jersey Water Supply Authority Lancaster
(8 awards) Medina #Alamance County
Apex
13
Asheboro Greenville Randolph County
#Asheville #Guilford County Randolph County Schools
Asheville City Schools Guilford County Board of Education Reidsville
Brunswick County Halifax County Research Triangle Regional Public
Brunswick County Board of Education Harnett County Transportation Authority
#Buncombe County Harnett County Board of Education Rockingham County
Buncombe County Board of Education Havelock Rockingham County Schools
#Buncombe County Metropolitan Haywood County #Rocky Mount
Sewerage District Henderson Roxboro
Burlington #Henderson County Rutherford County
#Cabarrus County Hendersonville #Salisbury
Cabarrus County Water and Sewer #Hickory Sampson County
Authority Hickory City Board of Education #Sanford
Caldwell County High Point #Sawmills
#Carteret County #Hillsborough Shelby
Carteret County Schools Hudson Smithfield
#Cary. Iredell County Southern Pines
Caswell County Jacksonville Stanly County
#Catawba County #Kannapolis State of North Carolina
Catawaba County Board of Education Kernersville Statesville
#Chapel Hill Kill Devil Hills Surry County
Charlotte Kinston Swansboro
Charlotte Firefighter's Retirement #Knightdale Tarboro
System Lee County Transylvania County
Charlotte-Mecklenburg Board of Lee County Schools Troy
Education Lenoir Union County
Chatham County #Lenoir County University of North Carolina at Chapel
Chatham County Board of Education Lexington Hill
Coastal Regional Solid Waste Lincoln County Vance County Schools
Management Authority Lincolnton #Wake County
Concord Macon County #Wake County Board of Education
Conover Martin County Wake Forest
Craven County Matthews Washington
Craven County Board of Education #Mecklenburg County(25 awards) Washington County
Cumberland County Monroe Wayne County
Cumberland County Board of Moore County #Weaverville
Education Moore County Board of Education #Wilmington
Currituck County Board of Education Morehead City #Wilson
Dare County #Morganton #Winston-Salem
Davidson County - Morrisville Wrightsville Beach
Davidson County Schools Mount Airy Yancey County
Davie County Board of Education Nash County Yancey County Board of Education
Dunn #New Hanover County #Zebulon
#Durham New Hanover County Schools _
Durham County Newton NORTH DAKOTA
Durham Public Schools Newton-Conover City Schools
Edgecombe County North Carolina State University Bismarck
Edgecombe County Schools Onslow County Cass County Government
ElectriCities of North Carolina,Inc. Orange County Fargo
Elizabeth City Pasquotank County Grand Forks
#Forsyth County Person County Mandan
Franklin County Pine Knoll Shores Minot(21 awards)
#Garner Pinehurst North Dakota Public Employees
Gaston County Board of Education #Pitt County Retirement System
#Gastonia Polk County North Dakota Retirement and
Goldsboro Polk County Board of Education Investment Office
#Granville County Raleigh #State of North Dakota
#Greensboro(25 awards) Randleman
14
OHIO Columbus Municipal Airport Authority Huber Heights
Crawford County Hudson Local School District
#Akron #Cuyahoga County Huron County
Akron Metro Regional Transit Cuyahoga Falls Independence Local School District
Authority Cuyahoga Falls City School District Jefferson County
Alliance Cuyahoga Heights Local School District Kenston Local School District
Amherst Cuyahoga Valley Career Center Kent
Ashtabula Dayton #Kettering
Ashtabula County Dayton City School District Kettering-Moraine School District
Athens County Delaware County Knox County
Avon Dover Lake County
Avon Lake City School District Dublin Lake Metroparks
Barberton Dublin City School District Lakeview Local School District
Barberton City School District Eaton Lakewood
Beachwood Elyria Lakota Local School District
Beachwood City School District Elyria City Schools Lancaster
Beavercreek Erie County Lancaster City School District
Bedford Euclid Lebanon
Bedford City School District Euclid City School District Lebanon City School District
Bedford Heights Fairborn Lorain
Belmont County Fairborn City School District Lorain County
Belpre Fairfield #Louisville
#Berea City School District Fairfield City School District Loveland City School District
Blue Ash Fairfield County Lucas County
Brecksville Fairview Park Madeira
Brecksville-Broadview Heights City Findlay Mahoning County
School District #Findlay City School District Mansfield
Brook Park Forest Park Maple Heights
Brooklyn Franklin Maple Heights City School District
Brunswick Franklin County Marion County
Buckeye Local School District Franklin County Alcohol,Drug and Mason
Butler County Mental Health Board Mason City School District
Butler County Joint Vocational School Fremont City School District Maumee
District Gahanna-Jefferson Public School Mayfield City School District
Butler County Transportation District Medina County
Improvement District Geauga County Mentor
Canton #Grandview Heights City School Mentor Exempted Village School
Cardinal Local School District District District
Centerville City School District Great Oaks Institute of Technology and Miami County
Central Ohio Solid Waste Authority Career Development Miami Valley Regional Transit
Central Ohio Transit Authority Green Authority
Chardon Local School District Greene County Miami Valley Risk Management
Chargrin Falls Exempted Village School Grove City Association
District Groveport Miamisburg
Chillicothe Groveport-Madison Local School Mid-Ohio Regional Planning
Chillicothe City School District District Commission
#Cincinnati(21 awards) Hamilton Middleburg Heights
Cincinnati and Hamilton County Public Hamilton City School District #Middletown
Library #Hamilton County Middletown/Monroe City School
Clermont County Hamilton County Park District District
Cleveland Hancock County Montgomery
Cleveland Municipal School District Harrison #Montgomery County
Cleveland Heights Heath Moraine
Cleveland Heights-University Heights Heath City School District Mount Vernon
Public Library Highland Heights Muskingum County
#Cleveland Regional Transit Authority Hilliard Napoleon
Columbus(21 awards) Hilliard City School District New Philadelphia
#Columbus Metropolitan Library Holmes County New Philadelphia City School District
15
1
Newark Rocky River City School District Westerville
Newark City Schools Ross County #Westlake
Nordonia Hills City School District Rossford Westlake City School District
North.Canton Sandusky Whitehall City School District
North Olmsted Sandusky City School District Willard
North Olmsted City School District Seneca County Willoughby
North Royalton City Schools Shaker Heights Winton Woods City School District
Northeast Ohio Regional Sewer District Shaker Heights City School District Wood County
Northwest Local School District-Akron Sidney Wooster
Northwest Local School District- South Euclid Wooster City School District
Cincinnati South-Western City School District Worthington City School District
Northwood Southwest Ohio Regional Transit Wyoming
Norton City School District Authority Xenia
Norwood Springboro
Oakwood City School District #Springfield OKLAHOMA
Ohio Lottery Commission Springfield City School District
Ohio Police and Firemen's Disability Springfield Local School District Citizen Potawatomi Nation
and Pension Fund St.Clairsville-Rich land City School Duncan
Ohio Public Employees'Deferred District Edmond
Compensation Program Stark County Guymon
Ohio Public Employees'Retirement #State of Ohio Muscogee(Creek)Nation
System Summit County Mustang
Ohio School Employees'Retirement Summit County Educational Service Nichols Hills
System Center #Norman
Ohio State Auditor Sycamore Community School District #Oklahoma City
Ohio State Highway Patrol Retirement _ Oklahoma City Department of Airports
System School District awarded the greatest Oklahoma County
Ohio State Teachers'Retirement number of times: Oklahoma Municipal Power Authority
System Houston Independent School District, Oklahoma Public Employees
Ohio Turnpike Commission Texas(26 awards) Retirement System
Olentangy Local School District Oklahoma State and Education
Orange City School District Sylvania Employees'Group Insurance
Oregon Sylvania City School District Board
Oxford Talawanda City School District Oklahoma Teachers'Retirement
Painesville Tallmadge System
Parma Tallmadge City School District Oklahoma Transportation Authority
Parma City School District Toledo Sand Springs
Perrysburg Exempted Village School Toledo City School District Shawnee
District Toledo-Lucas County Public Library #State of Oklahoma
Pickerington Local School District Tri-Valley Local Schools Stillwater(18 awards)
Pike County Trotwood-Madison City School District #Tulsa(18 awards)
Pike County Joint Vocational School Troy Tulsa County
District Trumbull County Tulsa County Employees'Retirement
Pike-Delta-York Local School District Tuscarawas County System
Piqua Union County Uniform Retirement System for
Piqua City School District #Upper Arlington Justices and Judges
Portage County Upper Arlington Board of Education Union Public Schools Independent
Portsmouth And City School District District No.9
Portsmouth City School District Urbana
Preble County Vandalia OREGON
Princeton City School District Wapakoneta
Regional Income Tax Agency Warren County #Albany
Reynoldsburg Warrensville Heights City School #Ashland
Richland County District Ashland Parks and Recreation
Richmond Heights Local School Waverly City School District Commission
District Wayne County Astoria
Rittman Western Brown Local School District Bear Creek Valley Sanitary Authority
Rocky River
16
#Beaverton Medford PENNSYLVANIA
Beaverton School District 48J #Metro
#Bend Milton-Freewater #Allegheny County
Benton County Milwaukie Allegheny County Sanitary Authority
Brookings #Multnomah County Allentown
Canby School District No. 86 Multnomah County School District Beaver
Centennial School District No. 1 #Berks County
Central Oregon Intergovernmental Multnomah County School District Bucks County
Council No.7 #Bucks County Schools Intermediate
Central Point Multnomah County School District Unit No.22
Chemeketa Community College No.40 Carlisle
Clackamas Community College #Newberg #Chester County
#Clackamas County Newberg School District 29A Columbia Borough School District
Clackamas County Development North Bend #Commonwealth of Pennsylvania
Agency North Clackamas Parks and Commonwealth of Pennsylvania State
Clackamas County School District Recreation District Employees' Retirement System
No.62 Oregon Consortium Cranberry Township Municipal Sewer
Clackamas County School District Oregon Housing and Community and Water Authority
No. 108 Services Department Cumberland County
Clackamas County Service District Oregon Public Employees'Retirement Delaware County
No. 1 System East Stroudsburg Area School District
#Clackamas River Water #Portland Erie
Community Services Consortium Portland Community College Erie County
Confederated Tribes of the Warm Portland Development Commission Falls Township
Springs Reservation of Oregon #Redmond #Great Valley School District
Coquille School District No.8 Redmond School District 2J,Deschutes Hampden
#Corvallis County #Harrisburg
Corvallis School District 509J Rogue Community College Lancaster County
Dallas #Rogue River Lansdale
Deschutes County Administrative Rogue Valley Council of Governments Lehigh County Authority
School District No. I Roseburg Lower Allen Township
Douglas County #Sandy #Lower Merion Township
#Eugene(25 awards) Sherwood School District No. 88J Lycoming County
#Grants Pass #Springfield Monroeville
#Gresham State of Oregon Mt Lebanon(24 awards)
Gresham-Barlow School District Talent #Mt.Lebanon School District
No. IOJT The Dalles #Neshaminy School District
Hermiston #Tigard Northampton County
Hillsboro Tigard-Tualatin School District 233 O'Hara Township
Hillsboro School Distrct 1J Tillamook County Owen J.Roberts School District
#Jackson County Tri-City Service District Penn Hills
Jackson County School District 549C Troutdale Pennsylvania Municipal Retirement
Job Council Tualatin System
#Josephine County #Tualatin Valley Fire and Rescue,A Pennsylvania Public School Employees'
#Keixer Rural Fire Protection District Retirement System
Klamath Falls Tualatin Valley Water District Pennsylvania Turnpike Commission
#Lake Oswego Washington County Peters Township
#Lane County School District No.4J Washington County Consolidated Philadelphia
Lane County School District No.52 Communications Agency Philadelphia School District
(Bethel) #Washington County Unified Sewerage Pittsburgh
Lane Transit District Agency Radnor
#Lebanon Fire District West Linn-Wilsonville School District Ross Township
Lincoln County No.3J Shaler Area School District
Lincoln County School District #Wilsonville Solanco School District
Linn-Benton Community College Woodburn School District 103 #South Western School District
Linn County Swatara Township
Marion County School District 24J Trinity Area School District
McMinnville Upper Merion Township
17
1
Upper Saint Clair Township Georgetown County School District #Watertown
Westmoreland County Grand Strand Water and Sewer Yankton(20 awards)
Whitehall Authority
Wilkinsburg #Greenville TENNESSEE
Wyomissing Area School District #Greenville County
York County Greenville County School District Anderson County
Greenwood Commissioners of Public Athens
PUERTO RICO Works Bartlett
Greenwood County #Blount County
#Commonwealth of Puerto Rico Greer #Brentwood
Economic Development Bank for Hilton Head Island Bristol Tennessee Electric System
Puerto Rico #Horry County #Chattanooga
Government Development Bank for Jasper County #Cleveland
Puerto Rico(6 awards) Lancaster County #Collierville
Puerto Rico Government Investment Lexington Columbia
Trust Fund Lexington County Farragut
Puerto Rico Housing Bank and Finance Lexington County School District One Franklin
Agency Lexington County School District Two Gallatin
Puerto Rico Housing Finance Medical University of South Carolina #Germantown
Corporation Midlands Technical College Hamilton County
Puerto Rico Tourism Company Mount Pleasant Hendersonville
University of Puerto Rico Mount Pleasant Waterworks Johnson City
#Myrtle Beach #Knox County
RHODE ISLAND Newberry #Knoxville
Newberry County School District Knoxville Metropolitan Airport
Barrington North Augusta(18 awards) Authority
Foster(12 awards) North Charleston Lake City
Narragansett North Myrtle Beach LaVergne
Rhode Island Lottery Orangeburg County Livingston
South Kingstown Orangeburg Consolidated School #Maryville
Warren District 5 #Memphis
#Richland County(18 awards) Memphis-Shelby County Airport
SOUTH CAROLINA #Richland County School District No. 1 Authority
Richland School District No.2 Morristown Utilities
Abbeville #Rock Hill Murfreesboro
Aiken Rock Hill School District Three of #Nashville and Davidson County
Anderson York County Metropolitan Government
d
Simpsonville #Oak Ridge awards
Anderson County ge(3 )
Anderson County School District Five South Carolina Retirement Systems Rutherford County
Beaufort County School District Spartanburg Shelby County
Berkeley County #Spartanburg County Smyrna
Central Carolina Technical College Spartanburg County School District #State of Tennessee
Charleston No.7 Tennessee Consolidated Retirement
Charleston Commissioners of Public State of South Carolina System
Works Sumter Tri-Cities Airport Commission
#Charleston County Surfside Beach #Tullahoma
Cherokee County Trident Technical College White House
Cherokee County School District One
West Columbia
Clemson Western Carolina Regional Sewer TEXAS
Clemson University Authority
York County ty #Abilene
College of Charleston York Technical College Abilene Regional Mental Health and
Columbia Mental Retardation Center
Conway SOUTH DAKOTA #Addison
Florence Alamo Heights
Florence County #Sioux Falls(20 awards) Alice
Florence-Darlington Technical College South Dakota Retirement System #Alief Independent School District
Vermillion
18
I
#Allen #Dallas/Fort Worth International Goose Creek Consolidated Independent
#Alvin Airport Board School District
#Amarillo Dallas Housing Authority #Grand Prairie
Andrews(26 awards) Dallas Independent School District #Grapevine
#Arlington Dallas MetroCare Services Grapevine-Colleyville Independent
Arlington Independent School District Deer Park School District
#Austin #Denton Greenville
Austin Employees' Retirement System #Denton County Groves
Azle Independent School District Denton Independent School District #Guadalupe-Blanco River Authority
#Baytown #DeSoto Gulf Bend Mental Health Mental
#Beaumont DeSoto Independent School District Retardation Center
Beaumont Independent School District DeWitt County Gulf Coast Waste Disposal Authority
#Bedford Duncanville #Haltom City
Bee County Duncanville Independent School #Harker Heights
Bell County District Harlandale Independent School District
#Bellaire Eagle Lake Harlingen
#Belton #Eagle Pass #Harris County(26 awards)
#Benbrook Eanes Independent School District Harris County Appraisal District
#Bexar County Ector County Harris County Metropolitan Transit
#Big Spring Ector County Independent School Authority
Boerne District #Henderson County
Brazoria County Edgewood Independent School District #Highland Park
Brazos County #Edinburg Highland Park Independent School
Brazos River Authority Education Service Center, Region XI District
Brazos River Harbor Navigation #EI Paso Highland Village
District Hood County
Brownsville College or University awarded the #Houston
Bryan greatest number of times: Houston Airport System Fund
#Burleson Waukesha County Area Technical Houston Firefighter's Relief and
Burnet County CoEe e, Wisconsin(18 awards) Retirement Fund
Canadian #Houston Independent School District
#Carrollton #El Paso County (26 awards)
Carrollton Farmers Branch Independent EI Paso County Community College Houston Municipal Employees'Pension
School District District System
Carthage #EI Paso Water Utilities/Public Service Humble Independent School District
#Cedar Hill Board #Huntsville
Cedar Hill Independent School District Ellis County #Hurst(26 awards)
#Cedar Park Ennis #Irving(26 awards)
Coastal Bend Council of Governments #Euless Irving Independent School District
#College Station Fairview Jasper
#Colleyville #Farmers Branch Jefferson County
Collin County #Flower Mound Jersey Village
Collin County Community College Forney Jim Wells County
District Fort Bend County Johnson County
Colorado County Fort Bend Independent School District Katy
Coma[County #Fort Worth Katy Independent School District
Conroe Independent School District #Fort Worth Independent School Kaufman
Coppell District #Keller
#Copperas Cove #Fort Worth Transportation Authority #Kerrville
Copperas Cove Independent School Friendswood Kerrville Public Utility Board
District Gainesville #Killeen
#Corpus Christi Galveston County Killeen Independent School District
Corpus Christi Port Authority of Galveston Wharves Board of Trustees Kingsville
Nueces County #Garland Kleberg County
Cypress-Fairbanks Independent School Garland Independent School District Klein Independent School District
District #Georgetown La Marque
#Dallas Goliad #La Porte
#Dallas County La Porte Independent School District
19
1
Lackland Independent School District Port of Houston Authority of Harris #Temple
Lake Dallas Independent School County(26 awards) Texarkana
District Port Arthur Texas Association of Counties County
#Lake Jackson Port Lavaca Government Risk Management Pool
Lamar County Port Neches Texas Association of Counties Workers
#Lancaster Post Independent School District Compensation Self-Insurance Fund
#Laredo Potter County Texas City
#Laredo Independent School District Randolph Field Independent School Texas Council Risk Management Fund
#League City District Texas County and District Retirement
Leander Independent School District Region IV Education Service Center System
Leon Valley #Richardson Texas Employees'Retirement System
#Lewisville Richardson Independent School District Texas Municipal League
Lewisville Independent School #Richland Hills Intergovernmental Risk Pool
District Rockwall Texas Municipal Power Agency
Life Resource #Rosenberg Texas Municipal Retirement System
Livingston #Round Rock Texas Teacher Retirement System
#Longview Round Rock Independent School Texas Water Conservation Association
#Lubbock District Risk Management Fund
Lubbock Independent School District Rowlett Texoma Utility Authority
#Mansfield Rusk County #The Colony
#McAllen Sachse Tomball
#McKinney #Saginaw Tomball Independent School District
McLennan County San Angelo Travis County
#Mesquite San Angelo Independent School District Tyler
#Midland #San Antonio(16 awards) Tyler Junior College District
Milam County San Antonio Independent School United Independent School District
#Missouri City District University Park
Montgomery County San Antonio River Authority Uvalde
Navarro County San Antonio Water System Uvalde County
Nederland #San Marcos #VIA Metropolitan Transit
New Braunfels Utilities San Patricio County VIA Metropolitan Transit Retirement
New Deal Independent School District San Patricio County Drainage District Plan
North Central Texas Council of Schertz #Victoria
Governments #Seabrook Victoria County
North East Independent School District Seagoville Victoria Independent School District
#North Richland Hills Sealy #Waco
North Texas Municipal Water District Seguin Independent School District Walker County
Northeast Texas Community College& #Sherman #Watauga
Northeast Texas Community Sinton Weatherford
College Foundation Snyder Weatherford Independent School
Northside Independent School District South Padre Island District
Nueces County South Plains Association of Webb County
#Odessa Governments #Webster
Orange #Southlake Weimer
#Palestine Spring Branch Independent School West Orange
#Pampa District West University Place
Panhandle Regional Planning Spring Independent School District Wharton
Commission Springtown Wharton County
Panola College State of Texas Wheeler
Panola County Stephenville #White Settlement
Paris #Sugar Land Wichita Falls
Pasadena Sulphur Springs Willacy County
#Pearland #Sweetwater Williamson County
Perryton Tarrant Appraisal District Wylie
#Plano Tarrant County
Plano Independent School District Tarrant County College District UTAH
#Polk County Tarrant County Mental Health and
Mental Retardation Center Alpine School District
20
Bountiful Charlottesville City Schools Prince William County Service
Brigham City Corporation #Chesapeake Authority
Centerville City Corporation #Chesterfield County Rapidan Service Authority
Clearfield City Corporation Colonial Beach #Richmond
Davis County Colonial Heights Richmond City School Board
Davis County School District Commonwealth of Virginia Richmond Metropolitan Authority
Granite School District Culpepper Richmond Retirement System
#Jordan School District #Culpepper County Rivanna Solid Waste Authority
Kaysville City Corporation #Danville Rivanna Water and Sewer Authority
Layton City Corporation Danville Employees'Retirement Riverside Regional Jail Authority
#Lehi City Corporation System #Roanoke(27 awards)
#Logan #Fairfax Roanoke City Pension Plan
Murray City Corporation #Fairfax County Roanoke City School Board
Ogden City Corporation Fairfax County Educational Employees' #Roanoke County
Orem Supplementary Retirement System Rockingham County
#Park City Municipal Corporation #Fairfax County Public Schools Salem
Provo City Corporation #Fauquier County #Spotsylvania County
Roy City Corporation #Frederick County #Stafford County
#Salt Lake City Corporation Fredericksburg Staunton
#Salt Lake City School District #Front Royal Suffolk
(24 awards) Gloucester County Upper Occoquan Sewage Authority
Salt Lake County Goochland County #Vienna
Sandy City #Hampton Vinton
Sevier School District Hampton Roads Regional Jail Authority #Virginia Beach
Snyderville Basin Sewer Improvement Hampton Roads Sanitation District #Virginia Beach School Board
District Virginia Retirement System
South Davis County Sewer Improvement Investment Pool awarded the greatest #Warrenton
District number of times: #Washington Metropolitan Airports
#South Jordan Connecticut State Treasurer's Authority
South Salt Lake Short-Term Investment Fund #Williamsburg
#State of Utah (S awards) Williamsburg-James City County
Utah Retirement Systems Schools
Utah Transit Authority #Hanover County Winchester
Weber County Harrisonburg York County
#West Jordan #Henrico County #York County School Division
#West Valley City Henry County Public Service Authority
#Herndon WASHINGTON
VIRGINIA Hopewell
Hopewell City School Board Anacortes
#Albemarle County James City County #Auburn
Albemarle County Service Authority James City Service Authority #Bellevue
#Alexandria King William County Burien
#Arlington County #Leesburg Camas
Arlington County Employees' Lexington #Clark County
Retirement System #Loudoun County Clark County Public Transportation
Ashland Loudoun County Sanitation Authority Benefit Area Authority
Augusta County Lynchburg Covington
Bedford County Manassas Edmonds
Bedford County School Board Manassas Park #Everett
#Blacksburg Montgomery County Everett Community Transit
Buena Vista #Newport News #Federal Way
Capital Region Airport Commission #Norfolk Hazel Dell Sewer District
Central Virginia Waste Management #Poquoson #Kennewick
Authority #Portsmouth #Kent
Charles County #Prince William County King County(23 awards)
Charlottesville Prince William County Park Authority Kitsap County
Charlottesville-Albemarle Airport Lacey
Authority Lewis County
21
#Longview West Virginia Division of Highways Marathon County
Lynnwood West Virginia Parkways,Economic Marshfield
Maple Valley Development and Tourism Milwaukee Area Technical College
#Olympia Authority(10 awards) District
#Pierce County West Virginia Housing Milwaukee County
Port of Bellingham Development Fund Milwaukee Metropolitan Sewerage
Port of Sunnyside West Virginia Lottery District(22 awards)
Port of Tacoma West Virginia Prepaid Tuition Trust Milwaukee Public Schools,Board of
Port of Vancouver Fund School Directors
Puyallup West Virginia Public Employees Moraine Park Technical College District
Redmond Insurance Agency Neenah
#Renton Northcentral Technical College
#Richland WISCONSIN Oak Creek Water and Sewer Utility
#SeaTac Oconomowoc
#Seattle #Appleton #Outagamie County
Seatle Housing Authority Ashwaubenon State of Wisconsin
Seattle School District No. 1 Brookfield #Waukesha County
Skagit County #Brown County #Waukesha County Area Technical
State of Washington Brown Deer College
Tacoma Dane County Wausau
Tacoma Employees'Retirement System Douglas County West Allis
Tacoma School District No. 10 Eau Claire #Winnebago County
Tukwila Fond du Lac
#University Place Fox Valley Technical College District WYOMING
#Vancouver Franklin
Vancouver Public Schools Germantown Casper
Washington State Department of #Grafton Cheyenne
Retirement Systems Green Bay Cheyenne Board of Public Utilities
Washington State Local Government Green Bay Metropolitan Sewerage Evanston
Investment Pool District Gillette
Washington State Lottery Green Bay Water Utility Jackson
#Whatcom County #Howard Laramie(23 awards)
Yakima County Janesville Riverton
Yakima Public Schools #Kenosha Uinta County
#Lakeshore Technical College District Wyoming Department of Transportation
WEST VIRGINIA Little Chute Wyoming Retirement System
#Madison Area Technical College
#State of West Virginia District
West Virginia Board of Risk& Manitowoc
Insurance Management Manitowoc County
22
f
Top Ten States - Number of Certificate Awards
1999 Fiscal Year End 1998 Fiscal Year End
1. Texas-302 1 . Texas-300
2. California-296 2. California-282
3. Ohio-262 3. Ohio-243
4. Florida-210 4. Florida-209
5, Illinois-202 5. Illinois- 195
6. North Carolina- 153 6. North Carolina - 146
7. Arizona- 108 7. Arizona- 116
8. Colorado- 107 8. Minnesota- 105
9. Minnesota- 105 9. Colorado-99
10. Oregon-98 10. Oregon-98
Certificate Program Awards
__ 1111
■Over 150
76 to 150 ,
26 to 75
x 1,
l� 0 to 25
ate: o<.^•,
23
Reports Submitted and Certificates Awarded for Fiscal Years Ended in 1997, 1998 and 1999
Active Special Review Committee Members During Years Ended December 31, 2000 and 1999
FY 97 Reports FY 98 Reports FY 99 Reports 2000 1999
Processed in 1998 Processed in 1999 Processed in 2000 Active SRC Active SRC
Submissions Awards Submissions Awards Submissions Awards Members Members
Alabama 15 14 16 14 15 15 1 2
Alaska 21 21 22 21 26 26 4 4
American Samoa 1 1 1 1 1 1 0 0
Arizona 112 112 118 116 109 108 13 11
Arkansas 9 8 8 8 9 9 0 2
California 270 264 293 282 303 296 55 54
Colorado 96 92 100 99 107 107 19 21
Connecticut 51 49 54 53 55 53 11 11
Delaware 7 6 6 6 8 8 4 3
District of Columbia 3 3 3 3 3 3 9 6
Florida 204 202 212 209 211 210 57 58
Georgia 79 73 82 79 87 83 15 16
Hawaii 6 6 6 6 6 6 1 1
Idaho 14 13 14 14 13 13 3 2
Illinois 190 187 197 195 204 202 37 36
Indiana 26 25 26 26 27 27 2 2
Iowa 39 38 36 36 40 40 8 6
Kansas 36 35 37 37 40 38 9 7
Kentucky 19 18 20 18 20 20 4 4
Louisiana 39 39 44 42 45 43 B 6
Maine 8 8 10 9 10 10 6 5
Maryland 36 35 37 36 40 38 8 13
Massachusetts B 8 9 9 10 10 9 9
Michigan 74 73 79 78 84 80 14 11
Minnesota 103 102 105 105 105 105 28 33
Mississippi 7 7 7 7 7 7 0 0
Missouri 66 65 70 67 70 67 13 12
Montana 11 10 12 11 12 12 3 4
Nebraska 6 6 7 7 7 7 3 3
Nevada 25 22 23 23 24 23 5 7
New Hampshire 6 6 8 8 8 8 3 3
New Jersey 10 10 12 12 11 10 4 4
New Mexico 6 6 6 6 6 6 2 3
New York 56 52 62 59 66 64 23 20
North Carolina 150 148 150 146 154 153 29 26
North Dakota 7 7 9 9 9 9 10 10
Ohio 228 225 243 243 262 262 78 67
Oklahoma 24 23 26 25 25 25 8 6
Oregon 96 96 101 98 98 98 12 11
Pennsylvania 54 51 56 53 57 57 11 13
Puerto Rico 7 T 8 7 9 8 0 1
Rhode Island 7 7 8 5 7 6 1 1
South Carolina 62 61 67 65 68 68 14 10
South Dakota 5 5 5 5 5 5 0 0
Tennessee 36 36 36 36 39 38 8 7
Texas 295 287 305 300 309 302 39 42
Utah 34 33 34 34 34 34 4 4
Vermont 0 0 0 0 0 0 0 0
Virginia 89 84 92 90 95 95 14 16
Washington 55 55 58 57 55 51 12 11
West Virginia 6 6 7 7 8 8 4 3
Wisconsin 40 40 41 40 43 42 9 11
Wyoming 11 11 10 10 12 11 3 3
TOTAL 2865 2798 2998 2932 3078 3027 637 621
Submissions and Awards include ineligible and stub reports where applicable
24
Certificates Awarded For Reporting Entity Fiscal Years Ended in 1999
and Processed by GFOA in Calendar Year 2000
School Council of Colleges&
Municipal County District Enterprise Government State PERS Universities Other Total
Alabama 12 0 0 1 0 1 1 0 0 15
Alaska 10 7 6 1 0 0 2 0 0 26
American Samoa 0 0 0 0 0 0 1 0 0 1
Arizona 29 4 59 3 1 0 6 3 3 108
Arkansas 7 0 0 0 0 1 1 0 0 9
California 198 20 0 34 1 1 17 0 25 296
Colorado 37 19 21 10 0 1 6 0 13 107
Connecticut 45 0 1 2 0 1 0 0 4 53
Delaware 3 1 0 1 0 1 1 0 1 8
District of Columbia 0 0 0 2 0 1 0 0 0 3
Florida 140 33 4 20 1 0 5 0 7 210
Georgia 46 17 5 5 1 0 1 0 8 83
Hawaii 1 3 0 0 0 1 1 0 0 6
Idaho 5 4 2 0 0 1 1 0 0 13
Illinois 108 10 15 13 0 1 15 6 34 202
Indiana 14 2 1 5 1 1 0 0 3 27
Iowa 24 4 6 2 0 1 1 1 1 40
Kansas 24 5 4 2 0 0 2 0 1 38
Kentucky 12 2 0 2 0 1 2 0 1 20
Louisiana 8 5 20 3 0 0 3 0 4 43
Maine 8 1 0 1 0 0 0 0 0 10
Maryland 12 11 4 1 0 1 6 2 1 38
Massachusetts 6 0 0 2 0 1 1 0 0 10
Michigan 51 17 3 2 0 1 5 0 1 80
Minnesota 81 11 0 3 1 1 4 0 4 105
Mississippi 5 0 0 0 0 1 1 0 0 7
Missouri 41 7 3 8 1 0 4 0 3 67
Montana 5 3 1 0 0 1 1 0 1 12
Nebraska 5 0 0 0 0 1 0 1 0 7
Nevada 8 2 1 3 0 1 1 0 7 23
New Hampshire 5 0 0 1 0 1 1 0 0 8
New Jersey 1 0 6 2 0 1 0 0 0 10
New Mexico 3 2 1 0 0 0 0 0 0 6
New York 29 10 10 5 0 1 7 0 2 64
North Carolina 65 51 28 4 0 1 1 2 1 153
North Dakota 5 1 0 0 0 1 2 0 0 9
Ohio 101 42 88 12 1 1 6 0 11 262
Oklahoma 13 2 1 4 0 1 4 0 0 25
Oregon 35 11 24 8 4 1 1 5 9 98
Pennsylvania 23 13 13 3 0 1 3 0 1 57
Puerto Rico 0 0 0 2 0 1 0 1 4 8
Rhode Island 5 0 0 1 0 0 0 0 0 6
South Carolina 25 15 13 5 0 1 1 8 0 68
South Dakota 4 0 0 0 0 0 1 0 0 5
Tennessee 24 7 0 5 0 1 1 0 0 38
Texas 150 44 53 19 4 1 8 6 17 302
Utah 20 3 6 3 0 1 1 0 0 34
Vermont 0 0 0 0 0 0 0 0 0 0
Virginia 37 24 8 18 0 1 6 0 1 95
Washington 26 8 4 8 0 1 2 0 2 51
West Virginia 0 0 0 6 0 1 0 0 1 8
Wisconsin 20 9 1 3 0 1 0 7 1 42
Wyoming 7 1 0 1 0 0 1 0 1 11
Total 1543 431 412 236 16 39 135 42 173 3027
25
Reports Submitted and Certificates Awarded
For Fiscal Years Ended in 1993 Thru 1999
FY 99 Reports FY 98 Reports FY 97 Reports
Processed in 2000 Processed in 1999 Processed in 1998
By Type of
Government Submissions Awards Submissions Awards Submissions Awards
Municipal 1572 1543 1541 1511 1494 1463
County 440 431 433 422 413 403
School District 417 412 395 390 369 365
Enterprise 237 236 233 231 219 214
Council of Government 16 16 17 16 14 14
State 42 39 41 39 41 39
PERS 136 135 128 121 122 113
Colleges& Universities 42 42 41 40 39 38
Other 176 173 169 162 154 149
TOTAL REPORTS 3078 3027 2998 2932 2865 2798
By Fiscal Year End Submissions Awards Submissions Awards Submissions Awards
January 0 0 0 0 0 0
February 8 8 8 8 7 7
March 17 17 18 18 17 17
April 99 97 98 97 94 93
May 13 12 12 10 10 10
June 1594 1567 1541 1504 1471 1437
July 3 3 3 3 3 3
August 81 80 78 76 70 67
September 476 468 474 467 460 451
October 5 5 5 5 5 5
November 9 9 9 9 9 9
December 773 761 752 735 719 699
TOTAL REPORTS 3078 3027 2998 2932 2865 2798
Submissions and Awards include ineligible and stub reports, where applicable.
26
FY 96 Reports FY 95 Reports FY 94 Reports FY 93 Reports
Processed in 1997 Processed in 1996 Processed in 1995 Processed in 1994
Submissions Awards Submissions Awards Submissions Awards Submissions Awards
1447 1411 1395 1351 1347 1299 1288 1241
413 399 391 366 364 343 346 338
339 330 316 302 299 286 292 271
186 183 173 169 152 150 130 129
13 13 17 16 15 15 16 16
38 34 42 31 32 28 32 28
111 109 100 96 93 90 82 77
35 35 31 30 28 28 21 21
162 157 154 149 143 130 123 119
2744 2671 2619 2510 2473 2369 2330 2240
Submissions Awards Submissions Awards Submisions Awards Submissions Awards
0 0 0 0 0 0 0 0
9 9 9 9 9 9 9 9
15 15 14 14 14 13 12 12
92 91 90 90 91 88 86 83
11 11 11 9 12 11 9 8
1387 1340 1317 1262 1223 1168 1144 1098
3 3 6 6 6 6 6 6
65 64 62 59 58 55 59 52
455 442 426 407 409 398 392 378
5 5 6 5 5 5 4 4
9 8 8 6 7 6 8 8
693 683 670 643 639 610 601 582
2744 2671 2619 2510 2473 2369 2330 2240
I
I
27
i
Program Growth by Type of Government (1989 vs. 1999)
1989 Awards 1999 Awards Growth Percentag
Municipalities 907 1543 70.1%
Counties 263 431 63.9%
School Districts 155 412 165.8%
States 18 39 116.7%
PERS 50 135 170.0%
Enterprise and Other 151 467 209.3%
Total 1544 3027 96.0%
1999 Fiscal Year End Awards by Type of
Government
21%
❑ Municipalities
❑Counties
Y.
14% 51% ❑School Districts
■ Other
14%
28
I
Award Percentage for New Submissions
I
New Submissions Awards Award Percentage
1992 176 126 71.6%
1993 179 128 71.5%
1994 193 136 70.5%
1995 188 123 65.4%
1996 172 129 75.0%
1997 174 135 77.6%
1998 174 133 76.4%
1999 120 97 80.8%
Submissions and Awards
3500
3000
2500
2000 ■submissions
1500 - 13awards
1000 -
500 -
0
1992 1993 1994 1995 1996 1997 1998 1999
29
I
Total Governmental Units and Submitters
Total cities and counties per 1997 census of governments
Total submissions by cities, counties and states for fiscal years ended in 1999
Percentage of total cities, counties and states submitting
Cities*
Population Units Submitted Percent
1 - 9,999 32,326 259 0.80%
10,000-24,999 2,125 473 22.26%
25,000-49,999 860 374 43.49%
50,000- 99,999 435 270 62.07% i
100,000- 199,999 168 116 69.05%
200,000 or more 86 80 93.02%
Total 36,000 1,672 4.37%
• of all cities over 200,000 93.02%
• of all cities over 100,000 77.17%
• of all cities over 50,000 67.63%
• of all cities over 25,000 54.23%
• of all cities over 10,000 35.74%
• of all cities 4.37%
*"Cities" includes cities, municipalities, villages, and townships
Counties
Population Units Submitted Percent
1 - 9,999 700 2 0.29%
10,000-24,999 886 21 2.37%
25,000-49,999 618 48 7.77%
50,000- 99,999 379 97 25.59%
100,000-249,999 273 130 47.62%
250,000 or more 187 142 75.94%
Total 3043 440 14.46%
• of all counties over 250,000 75.94%
• of all counties over 100,000 59.13%
• of all counties over 50,000 43.98%
• of all counties over 25,000 28.62%
• of all counties over 10,000 18.69%
• of all counties 14.46%
States**
Units Submitted Percent
52 42 80.77%
**"States" includes the District of Columbia and the Commonwealth of Puerto Rico
30
I
City and County Reports Submitted(including ineligible and stub reports)
for Fiscal Years Ended in 1999 Compared to Total Cities and Counties
Cities Counties
Units' Submitters %Submitted Units' Submitters %Submitted
Alabama 446 12 2.69% 67 0 0.00%
Alaska 149 10 6.71% 12 7 58.33%
Arizona 87 30 34.48% 15 4 26.67%
Arkansas 491 7 1.43% 75 0 0.00%
California 471 203 43.10% 57 22 38.60%
Colorado 269 37 13.75% 62 19 30.65%
Connecticut 179 47 26.26% 0 0 0.00%
Delaware 57 3 5.26% 3 1 33.33%
Florida 394 140 35.53% 66 33 50.00%
Georgia 535 49 9.16% 156 18 11.54%
Hawaii 1 1 100.00% 3 3 100.00%
Idaho 200 5 2.50% 44 4 9.09%
Illinois 2721 109 4.01% 102 10 9.80%
Indiana 1577 14 0.89% 91 2 2.20%
Iowa 950 24 2.53% 99 4 4.04%
Kansas 1997 25 1.25% 105 5 4.76%
Kentucky 434 12 2.76% 119 2 1.68%
Louisiana 302 8 2.65% 60 6 10.00%
Maine 489 8 1.64% 16 1 6.25%
Maryland 156 12 7.69% 23 12 52.17%
Massachusetts 351 6 1.71% 12 0 0.00%
Michigan 1776 53 2.98% 83 19 22.89%
Minnesota 2648 81 3.06% 87 11 12.64%
Mississippi 295 5 1.69% 82 0 0.00%
Missouri 1268 42 3.31% 114 7 6.14%
Montana 128 5 3.91% 54 3 5.56%
Nebraska 990 5 0.51% 93 0 0.00%
Nevada 19 8 42.11% 16 2 12.50%
New Hampshire 234 5 2.14% 10 0 0.00%
New Jersey 567 1 0.18% 21 0 0.00%
New Mexico 99 3 3.03% 33 2 6.06%
New York 1544 30 1.94% 57 10 17.54%
North Carolina 527 66 12.52% 100 51 51.00%
North Dakota 1704 5 0.29% 53 1 1.89%
Ohio 2251 101 4.49% 88 42 47.73%
Oklahoma 592 13 2.20% 77 2 2.60%
Oregon 240 35 14.58% 36 11 30.56%
Pennsylvania 2569 23 0.90% 66 13 19.70%
Rhode Island 39 6 15.38% 0 0 0.00%
South Carolina 269 25 9.29% 46 15 32.61%
South Dakota 1255 4 0.32% 66 0 0.00%
Tennessee 343 25 7.29% 93 7 7.53%
Texas 1177 155 13.17% 254 45 17.72%
Utah 230 20 8.70% 29 3 10.34%a
Vermont 286 0 0.00% 14 0 0.00%
Virginia 231 37 16.02% 95 24 25.26%
Washington 275 30 10.91% 39 8 20.51%
West Virginia 232 0 0.00% 55 0 0.00%
Wisconsin 1849 20 1.08% 72 10 13.89%
Wyoming 97 7 7.22% 23 1 4.35%
Total 36000 1572 4.37% 3043 4AQ 14.46%
.Source: 1997 Census of Governments 3
Cities includes cities,municipalities,villages,and townships
Top Tea States - Total Submissions
1999 Fiscal Year End 1998 Fiscal Year End
1. Texas - 309 1. Texas -305
2. California - 303 2. California - 293 l
3. Ohio-262 3. Ohio -243
4. Florida - 211 4. Florida-212
5. Illinois - 204 5. Illinois - 197 j
6. North Carolina - 154 6. North Carolina - 150
7. Arizona - 109 7. Airzona- 118
8. Colorado - 107 8. Minnesota - 105
9. Minnesota - 105 9. Oregon - 101
10. Oregon - 98 Colorado - 100
Town State Governments - Number of Years Awarded
1. Tennessee - 21 7. Michigan - 14
2. Maryland -20 Pennsylvania - 14
3. District of Columbia - 17 Virignia - 14
4. Illinois - 16 10. Kentucky - 13
5. Minnesota - 15 Mississippi - 13
Utah - 15 Montana - 13
Washington - 13
Top Ten States - New Submissions
1999 Fiscal Year End 1998 Fiscal Year End
1. Ohio - 19 1. California- 21
2. California - 18 2. Ohio - 21
3. . Illinois - 10 3. Texas - 12
4. Michigan - 7 4. Florida - 9
Texas - 7 Illinois - 9
6. Colorado - 6 6. North Carolina - 8
Georgia -6 Virginia - 8
B. Florida -4 8. Arizona - 7
North Carolina -4 Michigan - 7
Nevada -4 10. Georgia- 6
Washington-4
32
SPECIAL REVIEW EXECUTIVE COMMITTEE
Karen M. Sundin,Chair,
Financial Management Specialist,
City of Redding,California
Daniel E.Schultz,Jr.,Vice-Chair Patrick F.Hardiman,Partner, Deloitte&
Chief Deputy Auditor of the State of Ohio, Touche, Wilton,Connecticut
State Auditor's Office,Columbus
Donna G.Harn,Finance Director,Lee County
Lee Carter,Vice President,Capital Management Clerk of Circuit Court, Fort Myers,Florida
of the Carolinas,Williamstown,North
Carolina David E.Hilquist,Vice President for Business and
Finance,Oakton Community College, Des
John W. Frank,Assistant Director, School Plaines,Illinois
Employees' Retirement System of Ohio,
Columbus Les Storch,Partner, Bennett, Kielson, Storch,
Yablon,and DeSantis, White Plains,New York
Paul Glick,Consultant, Lawrenceville,Georgia
Thomas Waggoner,Director of Accounting&Finance
Claudia Gudvangen,Deputy Legislative Auditor, Harris County Sports &Convention Corporation,
State of Minnesota, St. Paul Houston,Texas
The Special Review Committee (SRC) is composed of government officials, independent cert f ed public accountants,
academicians and others with particular expertise in governmental accounting and financial reporting. SRC members are
volunteers who review CAFRs for the Certificate Program. Each C.AFR is reviewed by two members of the SRC and must
receive approval from both to qualify for a Certificate of Achievement. The Special Review Executive Committee (SPEC)
is appointed by the GFOA's President. The SREC is responsible for establishing policies and procedures for the
Certificate Program. Each SREC member is appointed to a three year term and must be an active member of the SRC.
The following list represents active SRC members who have completed reviews for the Certificate Program during 2000
(i.e., on reports with fiscal years that ended in 1999), The active SRC member(s) with the most years of service in each
state have their names italicized and listed first. One asterisk(*) indicates that a member has been on the SRC between
five and ten years. Two asterisks (") indicates that a member has been on the SRC more than ten years.
33
SPECIAL REVIEW COMMITTEE �
Members Who Reviewed Reports With Fiscal Years Ended in 1999
ALABAMA Elizabeth E.Andrew,Finance Officer,City of Laguna
Beach
Joseph J.Arch, Senior Manager,Armanino McKenna, ;I
Linda H. Barrontine, Accounts Examiner IV, State of San Leandro
Alabama, Montgomery(2 years) Burton H. Armstrong, Audit Coordinator, Brown,
Armstrong,Bakersfield
ALASKA Jeff Armstrong,Accounting Manager,Rancho California
Water District,Temecula
**Timothy G.Altman, Partner, Altman, Rogers& Co., *William G.Ashby,Chief Division of Accounting&
Anchorage (12 years) Reporting, State Controller's Office of California,
Sacramento
John M. Bost, Partner,Mikunda,Cottrell&Co.,Anchorage Jo Barrick,Administration Service Director,City of Shafter
Michael T.Janson, Senior Manager,KPMG, Anchorage *Cory Biggs,Audit Manager,Maze&Associates,
Marie M. Marquardt, Senior Manager, KPMG, Anchorage Walnut Creek
Ronnie J.Campbell,Assistant Finance Director,City of
ARIZONA Lakewood
Gary M. Caporicci, Partner,Caporicci and Larson,Irvine
**Gary Heinfeld, Managing Partner, Heinfeld&Meech, Kim Chafin,Manager,Lance, Soil &Lunghard,Brea
Tucson (12 years) Ivan M. Chand,Finance Director,Riverside County
Flood Control District
**Mark L. Landy, Partner, Miller,Allen& Co., Phoenix Gavin Cohen, Finance Director,City of Solana Beach
(12 years) *Stephen D.Conway,Chief Accounting Officer, Santa
Clara Valley Water District,Alameda
Kevin H. Artz,Controller,City of Avondale **Paula M.Comyn,Controller,City of Petaluma
**Craig Clifford,Accounting and Budget Director, Anita G. Domingo, Departmental Chief Accountant,Los
City of Scottsdale Angeles World Airports
**Rufus Glasper,Vice Chancellor for Business Services, *Carolyn A. Dominguez,Accounting Manager,City of
Maricopa Community Colleges,Tempe San Luis Obispo
*Roger Kempa, Phoenix Cherie R. Fredricks, Financial Services Officer,City of
Randall L. Ottaway,Audit Manager, Walker&Armstrong, National City
Phoenix Lika Garg, Deputy Director of Fiscal Services,City of Simi
Kathy Pace,Controller,City of Mesa Valley
Mary Rallis, Senior Accountant,Town of Oro Valley Alexander R.Guiang, Senior Accountant,City of San Jose
Roberta Robbins,Accountant,Chandler Redevelopment Agency
*James H. Saunders, Sole Proprietor,James H. Saunders, *William P. Hays,Assistant Finance Director,City of
Glendale Watsonville
Debi Simmers, Finance Manager, Town of Prescott Valley Robert Hicks, Deputy Director of Finance,City of Berkeley
*Craig R. Trbovich, Partner,Cronstron&Trbovich, Betsy Howze,Accountant, Sonoma County,Santa Rosa
Scottsdale Victor Ip,Financial Analyst,City of Santa Clara
*Dean G.Johnson,Financial Services Manager,City of
CALIFORNIA Alhambra
Richard Kikuchi,Partner,Lance, Soil&Lunghard,Brea
Dean Martin Chief Financial Officer Alameda Corridor
**Don E. Dyer, Partner, PricewaterhouseCoopers, Los Transportation Authority,Carson
Angeles, (16 years) *Michael Matsumoto, Principal,Governmental Financial
**Derek Hanwav, Finance Director, City of Burbank, Services, Brea
(16 years) Rhonda McFarlane,Chief Financial Officer, South Tahoe
Public Utility District, South Lake Tahoe
34
l
Dawn Merchant,Accountant II,City of Antioch Jeffrey A. Barnes,Accounting Manager,City of
Mary A. Morris, Senior Accountant, Sacramento Loveland
Metropolitan Air Quality Management District Carol Block, Finance Director, Larimer County, Fort
Michelle Nelson, Manager, Scott&Baldwin,Citrus Collins
Heights **Robert R. Bressan, Robert R. Bressan CPA,Colorado
Frank North, Senior Accountant, Lance, Soll &Lunghard. Springs
Brea *Michael Clark,Director of Internal Audit,City of Denver
Andy Okoro,Accounting Manager,Alameda Corridor *C. Don Cole,Assistant Director for Systems and Finance,
Transportation Authority,Carson Denver Employees' Retirement Plan
**Felix D. Pon,Audit Partner,Boysol, Myers& Pon, R. Roderick Filliben,Partner,KPMG, Denver
Marysville **Don W.Gruenler,Auditor, Hiratsuka,Cassady,&
Ruth F. Quinto,Controller,City of Moreno Valley Schaus, Denver
*Benjamin P. Reyes, Partner, Brown, Armstrong, Brett E. Hanselman,Manager, KPMG, Denver
Randall &Reyes,Bakersfield Jeffrey A. Hansen,Finance Director,Town of Castle Rock
*Carlos J. Reynoso, Sole Proprietor,Carlos J. Reynoso, Albert T. Hays,Accounting Administrator, City of
Paso Robles Northglenn
**Don Rhoads,Finance Director,City of Monterey **Kim Higgins,Partner,Bondi&Co.,Englewood
**Nick D. Rives,Finance Director,City of Inglewood Alan Holmberg, Shareholder,Anderson& Whitney,
*Thomas Alan Rubin,Thomas A. Rubin, Consultant, Greeley
Oakland **Dean H.Johnson, Partner,Johnson,Holscher, Plutt&
Fred Schulenberg, Senior Accountant,City of Santa Clara Co., Englewood
Alan L. Setser,Manager,CAFR Preparation Division, *Laurence E.Johnson,Associate Professor of Accounting,
California State Controllers Office, Sacramento Colorado State University,Fort Collins
**Nancy E. Shelmon, Partner,PricewaterhouseCoopers, *Robert D.Lamb, Financial Systems Administrator,
Los Angeles Boulder County
Scott R. Smith, Director of Internal Audit,City of Beverly Steven R. Oliver, Senior Accountant,Arapahoe County,
Hills Littleton
*Kenneth R. Spray,Finance Director and Treasurer, Steve Shipley,Manager,Van Schooncveld&Co.,
Vallejo Sanitation&Flood Control Greenwood Village
Steven R. Starbuck, Manager, Brown Armstrong
Bakersfield CONNECTICUT
*Mona Stephens, Senior Transportation Administrator,
Sacramento Transportation Authority "John S. Pavlik, Orange (18 years)
**Karen Sundin,Financial Management Specialist,City of
Redding *Joseph Centofanti, Manager, Kostin, Ruffkess&Co.,
William J.Thomas, Finance Director,City of Petaluma West Hartford
Theresia Trevino, Senior Manage:, Lust&Young, Gregory Driscoll, Senior Manager, KPMG, Stamford
Riverside Frederic J.Gilden,Comptroller,City of Norwalk
J. Antonio Urrutia,Assistant Director of Finance,The Port **Edward B.Gomeau,Chief Financial Officer,Town of
of Long Beach Greenwich
Annie Yaung, Financial Services Manager, City of **Patrick F. Hardiman, Partner,Deloitte& Touche, Wilton
Monterey Park Scott P. Kennedy,Senior Manager,McGladrey& Pullen,
Michelle Yeager,Audit Manager, Calderon,Jaham & New Haven
Osborn, San Diego **Glenn S. Klocko,Comptroller,City of Bristol
John D. Lanza,Manager,Kostin, Ruffkess,&Company,
COLORADO New London
Thomas Thompson,Accountant I,Town of Wallingford
**James M. Golden, Director of Finance, City of Sharon A. Wilcox,Manager,Blum, Shapiro,&Co.,
Longmont(15 years) West Hartford
*Kay Arbogast, Assistant Director, Accounting
Department, Arapahoe County, Littleton
35
DELAWARE Michele Crowell,Accountant,Lee County Clerk of Circuit
Court,Fort Meyers
**Ronald A. Morris, Chief Financial Officer, New Castle **Marjorie L.Cummins,Audit Partner,Creel,Bryan&
County(17 years) Gallagher,Fort Walton Beach
Merry McWilliams Dean,General Accounting Manager,
Robert P. Bedwell,Audit Manager, Wheeler, Wolfenden& Lee County Clerk of Court,Fort Myers
Dwares,Wilmington Amber Denney,Management and Budget Analyst,
"Mike C.Karia,Finance Director,City of Dover City of Tamarac
**Janis C.Nesterak,Partner,Faw,Casson&Co.,Dover **Mark A. Fostier,Assistant Comptroller,Fiscal Division,
Orange County Comptroller's Office,Orlando
DISTRICT OF COLUMBIA *Michael D.Futterman,Partner,Rachlin,Cohen&Holtz,
Miami
**Roger R Stoltz, Group Director, U.S. General Ajay B.GaJar,Financial Reporting Manager, Hillsborough
Accounting Office, Washington (18 years) County Circuit Court,Tampa
Patrick K. Graham,Manager, O'Haire, Kmetz, &Co.,Vero
**Patrick F.Boyce,Partner,KPMG,Washington Beach
Elias Castellanos,Director of Operations, HUD REAC, Antonio J.Grau, Partner,Grau&Co., Boca Raton
Washington **Robert N. Gray,Director of Accounting&Finance,
Brian J.Duffy,Controller,Metropolitan Washington South Florida Water Management District,West Palm
Airports Authority,Washington Beach
*Lynn Hampton,Chief Financial Officer,Metropolitan **Donna G.Ham,Finance Director,Lee County Clerk of
Washington Airports Authority,Washington Circuit Court, Fort Myers
**John H. Hummel,Partner,KPMG, Washington William H. Hawthorne, Audit Director,CPA Associates,
Michael A. Lippert, Senior Manager, KPMG, Washington Bradenton
**Karyn L.Molnar, Partner,KPMG,Washington Jill A. Hollander,Audit Manager,Rachlin,Cohen&Holtz,
**Alfred F. Warfield, Senior Manager,KPMG, Fort Lauderdale
Washington **Walter L. Johnson,Associate Professor,University of
Central Florida,Orlando
FLORIDA Derek M.Johnssen,General Accounting Manager, Collier
County Clerk of Circuit Court,Naples
**Damon R Adams, Director of Finance, City of Kelly Jones,Accountant II,Collier County Clerk of Circuit
Fort Lauderdale (19 years) Court,Naples
*Bruce J.Jorth,Partner,McGladrey&Pullen, West Palm
Tommye E.Barie,Director,Berger,Toombs,Elam& Beach
Frank,Fort Pierce Thomas D. Kelley, Senior Accountant,Collier County
**Edward J.Beck, Partner, Bray,Beck&Koetter, Clerk of Circuit Court,Naples
Titusville **Shaukat Khan,Finance Director, Village of North Palm
*Jeanine L. Bittinger,Audit Manager,Bollenback&Forret, Beach
Clearwater William Kleinsorge,Accountant,City of Clearwater
*Rebecca S.Bodden,Assistant Finance Director,Manatee Doreen Linderman, Long-Term Debt Administrator, Lee
County Clerk of Circuit Court,Bradenton County Clerk of Circuit Court, Fort Myers
William Wade Burroughs,Manager,O'Sullivan,Hicks, *Suzanne Hawks Lowensohn,Assistant Professor, Barry
Patton,Pensacola University,Miami Shores
**Susan Chapman,Accounting Manager,Orange County *Kevin Morris Massey, Director, Massey, Soud, West
Comptroller's Office,Orlando Palm Beach
*G.Jerry Chiocca,Partner,Rachlin,Cohen& Holtz, Charlotte A. McCoy, Deputy Finance Director,City of
Miami Altamonte Springs
**Ronald A.Conrad,Conrad Assurance&Advisory *Elden G. McDirmit,Partner,McDirmit, Davis,
Service,Orlando Lauteria&Co.,Orlando
*L.Thomas Cox,Jr.,Audit Partner, Williams,Cox, Scott Montgomery,Manager,Rachlin, Cohen & Holtz, Fort
Weidner,&Cox,Tallahassee Lauderdale
*Richard A.Cristini,Partner,Bollenback&Forret, *Terry L. Morton,Jr.,Manager,Nowlen, Holt&Miner,
Clearwater West Palm Beach
36
Elizabeth Tate Mrachek,Manager,O'Sullivan, Hicks, Jacqueline E.Neubert, Senior Auditor, State of Georgia,
Patton, Pensacola Department of Audits,Atlanta
Constance C. Murray,Accountant,Collier County Clerk James D.Pehrson,Accounting Supervisor,Cobb County,
of Circuit Court,Naples Marietta
**Alan Nast,Partner, Davis,Monk&Co.,Gainesville *Steven A. Rapson,Budget Director,Fulton County,
*Lori A.Nissen, Senior Manager,KPMG Tampa Peachtree
Sean O'Neill,Accountant II,Lee County Clerk of Circuit *Duane B. Schlereth, Vice President, Bates,Carter&Co.,
Court,Fort Myers Gainesville
Jack Pohlman,Accountant III,Lee County Clerk of Circuit *L. Mack Shealy, Director,Finance&Administration,
Court,Fort Myers Central Savannah River Regional Development Center,
John Pryor, Director of Accounting, Broward County,Fort Augusta
Lauderdale *Richard D. Tindol,Partner,Karp, Ronning,Arkin;&
*Brian"Jay"Ravins, Deputy Finance Director,City of Tindol,Savannah
Clearwater Maria Woods,Director of Accounting,Gwinnett County
Jack A. Rowell, Partner,O'Sullivan, Hicks,Patton, Board of Commissioners, Lawrenceville
Pensacola
Debra Sears,Director of Governement Services,Grant HAWAII
Thornton,Boca Raton
Patricia L. Sheldon, Senior Accounting Manager,Escambia *Dixie Kaetsu, Controller, County of Hawaii, Hilo
County Clerk of Circuit Court,Pensacola (9 years)
Jane Skittone, Finance Director,Town of Palm Beach
Kace L. Smith, Senior Accountant, Manatee County Clerk IDAHO
of Circuit Court, Bradenton
**Kim D.Umana, Finance Director,Manatee County Pier Angela Sheffield, Finance Director, Kootenai County,
Clerk of Circuit Court,Bradenton Coeur d'Alene (2 years)
kA. Leigh Walker,Jr.,Assistant Finance Director,City of
Fort Myers Shelly Enderud,Finance Director,City of Post Falls
**James W. Warmus, Manager,Averett, Warmus& Darla Rankin, Bureau Chief,Reporting& Review, Idaho
Durkee, Orlando State Controller, Boise
Mark A.White,Audit Partner,Purvis,Gray&Co.,Ocala
**Tommy Q. White,Chief of Board Services, Florida ILLINOIS
Clerk of Circuit Court, Port Charlotte
*Daniel Wolfson,Accounting Supervisor, Manatee County **Gerald D. Brighton, Professor of Accounting,University
Clerk of Circuit Court,Bradenton of Illinois, Champaign (23 years)
GEORGIA Linda S. Abernethy,Manager,Friedman, Eisenstein,
Raemer, Schwartz,Chicago
**J. Michael Addison, Assistant Director,Accounting, Ronald J. Amen,Partner, Lauterbach &Amen, Wheaton
Cobb County Public Schools, Marietta(1 S years) Christine L. Belle,Director of Financial Reporting,State of
Illinois,Office of Comptroller, Springfield
Edward Blaha,Deputy Director, State of Georgia *Daniel A. Berg, Senior Manager,Crowe,Chizek&Co.,
Department of Audits,Atlanta Oakbrook Terrace
*Brad Bowers,General Accounting Manager,Cobb Sarah Bohnsack, Senior Manager, McGladrey& Pullen,
County, Marietta Moline
Ruth A. Crowell, Senior Auditor, State of Georgia, **David C. Cook, Director of Finance and Human
Department of Audits,Atlanta Resources, Village of Hinsdale
**John S.Culpepper, 111, Finance Director,Clarke County, John C. DeLand, Partner, Wolf&Co.,Oakbrook
Athens **John H. Engstrom, Professor,Northern Illinois
Amy Davis,Accounting and Treasury Manager,City of University,DeKalb
Marietta Mia Frommelt, Manager,McGladrey& Pullen, Moline
**Paul E. Glick,Consultant,Lawrencville *DavidE. Hilquist,Vice President for Business&Finance,
**J.Virgil Moon, Finance Director-Comptroller, Cobb Oakton Community College, Des Plaines
County,Marietta
37
**Louis G. Karrison, Partner,Crowe,Chizek& Co.,Oak *Larry Tippin, Supervisor, Indiana State Board of
Brook Terrace Accountants, Indianapolis
*Frederick G. Lantz,Director of Government Services,
Sikich,Gardner&Co.,Aurora IOWA
Larry Lascody,Manager,Financial Control Bureau,
Illinois Department of Revenue, Springfield **Mark Durham, Consultant, Carrera MAXIMUS,
**Sherry B.Lauterbach,Partner,Lauterbach&Amen, Norwalk(I1 years)
Batavia
Brian D. LeFevre,Manager, Sikich, Gardner,&Co., Jo Ellen Bigelow,Accounting Supervisor,Polk County,
Aurora Des Moines
Deanna Lockwood,Chief Financial Officer,Illinois *Mark Breheny, Director, Deloitte&Touche,Cedar Rapids
Municipal Retirement Fund,Oak Brook David Cahill,Manager,Eide Bailly,Dubuque
*Jeffrey W.Markert,Manager, KPMG,Chicago *James Langstraat,Business Manager,Norwalk
**Stanley Martens,Associate Professor, DePaul Community School District
University,Chicago *Dale E. Minor,Audit Supervisor,Hogan-Hansen,
**Frank J. McHugh,Chicago Waterloo
Paul D. Mehring,Director of Accounting&Budget, Jennifer Rodenbeck,Finance Manager,City of Cedar Falls
Village of Palatine Andrew Traeger,Partner,Eide Bailly,Dubuque
**Nicholas C. Merrill,Jr., Fiscal Officer, State Employees'
Retirement System of Illinois, Springfield KANSAS
Gary D.Neubauer,Partner, Sikich,Gardner,&Co.,
Springfield **George J. Rosenberg, Olathe (12 years)
*Bert Nuchring, Partner, Pandolfi,Topolski, Weiss&Co.,
Oak Brook Mark W. Dick,Executive Vice President,Allen,Gibbs,
**Michael P. O'Keefe,Finance Director,Village of Villa Houlik, Wichita
Park Timothy P. Fitzgerald, Principal,Cochran,Head&Co.,
*Edilberto C.Ortiz,Proprietor, E.C.Ortiz&Co.,Chicago Overland Park
**James L. Pandolfi,Partner,Pandolfi,Topolski, Weiss& Benjamin Hart,Deputy Chief Financial Officer,United
Co.,Oak Brook Government of Wyandote County,Kansas City
**Joseph W. Rose,Accounting Manager,Metropolitan Karen L. Keehn, Shareholder,Berberich,Trahan&Co.,
Water Reclamation District, Chicago Topeka
*Stella Marie B. Santos,Manager,E.C. Ortiz& Co., *D. Scott Loyd,Partner, Swindoll,Janzen,Hawk&Loyd,
Chicago McPherson
Elizabeth A. Schraft,Chicago *Charles L. Mitts,Accounting Manager,City of Olathe
**Phoebe Selden,City Comptroller,City of Chicago Audrey M.Odermann, Senior Accountant,Johnson County,
Miriam Shabo, Finance Director, Thorn Creek Basin Olathe
Sanitary District, Chicago Heights Thomas E. Singleton,Owner, Schehrer,Bennett&
Roscoe C. Stelford,III, Finance Director, City of Lowenthal, Lawrence
Woodstock
*Michael P. Stenson, Financial Manager,Cook County KENTUCKY
Comptroller's Office, Chicago
Edward G. Tracy,Manager,Audit Division, Selden,Fox, *James R. Chadwell, Jr., Comptroller, Kentucky Teachers'
&Associates,Oak Brook Retirement System, Frankfort(9 years)
Justin E. VanVooren, Supervising Senior,Friedman,
Eisenstein,Raemer& Schwartz,Chicago *Charles A. Kington, Managing Partner, Berry&Kington,
Tina A. Williamson,Controller,Rockford College, Madisonville (9 years)
Rockford
William T. Birdwhistell, Senior Audit Manager,
INDIANA PricewaterhouseCoopers, Louisville
Randy Kinnersley,Assistant Professor, Western Kentucky
**Larry R. Ernest, Field Supervisor, Indiana State University,Bowling Green
Board of Accounts, Goshen (13 years)
38
LOUISIANA MASSACHUSETTS
*Andrew J. Hargooa, Business Manager, Iberville Parish **James L. Curry, Partner, Deloitte& Touche, Boston
School Board, Plaquemine (9 years) (22 years)
Gwen L, Bolotte,Accounting Operations Manager, Daniel Bonnette, Senior Manager, Deloitte&Touche,
Jefferson Parish,Gretna Boston
William M. Burch,Audit Manager, State of Louisiana, **Lon Compton, Partner, KPMG, Boston
Baton Rouge Karen M. Farrell, Senior Manager, KPMG, Boston
I• Ernest Gelpi,Partner, Kushner, Lagraize& Moore, James A. Lindstrom, Budget and Finance Director,City of
I Metairie Lawrence
Vicki P. Harris,Accounting Manager,City of Baton Rouge Christian J. Rogers, Manager, Powers& Sullivan, Woburn
Rodney E. Lenfant, Manager,Deloitte&Touche,New Stephen M. Snow, Senior Manager,Deloitte&Touche,
Orleans Boston
Jullin Renthrope, Audit Manager,State of Louisiana, **Shawn Warren, Partner,KPMG, Boston
Kenner JoAnn M. Whittemore, Manager, KPMG, Boston
*Albert J. Robinson,Jr., Director of Audit, State of
Louisiana, Legislative Auditor Office, Baton Rouge MICHIGAN
MAINE "Robert J. Daddow, Director of Management and Budget,
Oakland County, Pontiac(15 years)
*Carl Chatto, Senior Audit Manager, Baker, Newman&
Noyes, Portland(7 years) Stephen W. Blann,Governmental Audit Manager,
Rehmann Robson,Jackson
*Ron L. Beaulieu, Shareholder, Ron Beaulieu&Co., James G. Buckley,Audit Manager,
Portland PricewaterhouseCoopers, Detroit
Richard H. Foote,Cumberland Center Darrell Burks, Partner, PricewaterhouseCoopers, Detroit
Stephen T. Hopkins, President, Stephen T. Hopkins, *Peter Haefner, Senior Staff Acountant, Rehmann Robson,
Scarborough Grand Rapids
*Richard J, Ranaghan,Jr.,Vice President- Public Finance, Brian Kelley,Internal Auditor,City of Portage
Peoples Heritage Bank, Portland *Phillip J.Moore,Assistant City Manager-Finance
Bradley B. Scott, Senior Manager, Baker,Newman, & Director,City of Alma
Noyes,Portland John H. Murphy, Finance Director,County of Cass,
Cassopolis
MARYLAND *James A.Nash,Financial Services Director,City of
Troy
**William J. Crowley, Partner,Arthur Andersen, Edward Richardson,Jr.,Consultant, Southfield
Baltimore (20 years) *Gary W. Simpson,Finance Director,City of Marquette
Carla E. Sledge,Chief Deputy Financial Officer, Wayne
*Vivian Calkins-McGettigan, Finance Manager, County, Detroit
Accounting Division, Maryland National Capital Park *Linda A. Stephen,Audit Senior Manager, Rehmann,
Planning Commission, Riverdale Robson, Saginaw
I
**Bert T. Edwards, Retired Partner, Arthur Andersen, Bonnie Waayenberg, Staff Accountant, Rehmann, Robson,
Potomac Grand Rapids
*Paul M. Geraty, Partner, KPMG, Ellicott City
Salli J. Hartman, Carrollton MINNESOTA
Hannah Padilla,Assurance Manager, KPMG, Baltimore
*Robert L. Page, Comptroler, University of Maryland **Steven W. Laible, Partner, KPMG, Minneapolis
System, Adelphi (15 years)
*David B. Rowland, Controller, City of Rockville
Melanie Accola, Senior Accountant, HLB Tautges Redpath,
White Bear Lake
Susan Bassi, Senior Controller, Olmsted County,Rochester
39
*Diane Deblon,Assistant Finance Director,City of Tamber M.Alsop, Director of Accounting&Auditing
Brooklyn Park Hochschild,Bloom &Co., Washington
Dave DeJonge,Finance Manager,Public Employees Tamara Ammann, Financial Analyst,City of Maryland
Retirement Association of Minnesota, St. Paul Heights
*Thomas E. Edstrom,Manager of Accounting,Dakota *Andrew J. Blossom, Partner, KPMG,Kansas City
County, Hastings Jeremy T.Craig, Finance Director,City of Des Peres
*Jim Eichten,Manager,Malloy,Montague& Karnowski, *Jacqueline S.Dippel, Partner, KPMG, St. Louis I
Minneapolis *Jeffery L. Geisler, Manager, Hochschild, Bloom &Co.,
Dianne Fiebiger,Assistant Finance Director,City of Chesterfield
Brighton Lewis P. Herman,Vice-President,Cochran,Head&Co.
Jeffrey J.Gendreau, Manager, Deloitte& Touche, Kansas City
Minneapolis **Keith E. Hughes,Assistant Executive Secretary-
*Mark C. Gibbs,Principal,HLB Tautges, Redpath,White Comptroller, Missouri Local Government Employees' i
Bear Lake Retirement System,Jefferson City
**Claudia Gudvangen,Deputy Legislative.Auditor, State of Gary Irwin,Chief Finance Officer,Missouri State
Minnesota, St. Paul Employees' Retirement System,Jefferson City
**Margaret M.Jenniges, Financial Reporting Director, Michele L.Nix,Accountant Analyst IV, Missouri State
State of Minnesota State Colleges and Universities, Employees' Retirement System,Jefferson City
St. Paul *Michael D. Williams, Partner, Hochschild,Bloom &
Debra Jezierski, Staff Accountant, HLB Tautges Redpath, Co.,Chesterfield
White Bear Lake **Jeffrey B. Winter, Principal,Rubin, Brown,Gornstein&
*Thomas Karlson, Senior Audit Review Manager, Co., St. Louis
Office of the State Auditor, St. Paul
Howard Koolick,Finance Manager, Suburban Hennepin MONTANA
Regional Park District,Plymouth
Matthew L. Mayer,Audit Supervisor, Kern,DeWenter, **Peggy J. Biekert, Controller, City of Bozeman (10 years)
Viere, St. Cloud
Steven McDonald,Partner,Abdo, Abdo,Eick&Meyers, Nancy Everson,Accounting Manager, Lewis and Clark
Edina County, Helena
Kyle W. Meyers, Partner,Abdo,Abdo, Eick& Meyers, Donnie J. Whitaker,Accountant, State of Montana,
Mankato Department of Administration, East Helena
*Margaret Moeller,Manager,HLBTautges, Redpath&Co.,
White Bear Lake NEBRASKA
**Greg Mutchler,Audit Manager,Officer of the State
Auditor, Duluth *Don Dunlap,Audit Review Manager, State of Nebraska,
James S. Riebe, Audit Manager, Minnesota Legislative Lincoln (8 years)
Auditor's Office, St. Paul
*George Splichal,Accountant V,City of Saint Paul *David E. Lechner,Assistant Vice President,University of
**David A. Stene, Partner, Eide Bailly, Eden Prairie Nebraska, Lincoln (7 years)
*James Walch,Partner, McGladrey& Pullen, Rochester
*John Wicklund,Assistant Executive Director,Minnesota John Sneed,Assistant Professor, University of Nebraska,
Teachers Retirement Association, St. Paul Kearney
Todd O. Wicklund, Manager,Government Services,
Larson,Allen,Weishair&Co.,Brainerd NEVADA
*Tamara Wilson,Accountant,City of Eden Prairie
*Steven Wischmann,Audit Manager,Kern DeWenter, **Therral R. Jackson, Comptroller, Clark County
Viere,St. Cloud Comptroller's Office, Las Vegas (13 years)
MISSOURI **Nellie A. Coren, Accountant ll,Clark County
Comptrollers Office, Las Vegas
**William R. Schwartz, Executive Secretary, Missouri *Mark D. Garnett, Manager of Accounting Services,
Local Government Employees Retirement System, Clark County, Las Vegas
Jefferson City(22 years) Mayla Kent,Accountant, Washoe County, Reno
40
*Gary S. Kraemer,Chief Financial Officer, Washoe *David Joseph Hasso,Project Director,New York State
County School District, Reno Office of Comptroller,Albany
John P.Kelley, Principal Examiner,New York State Office
NEW HAMPSHIRE of Comptroller,Albany
Melissa R. Lawson,Dundee
*Robert L. Vachon, Managing Director, Vachon, **Thomas R. Malecki, Partner,Deloitte&Touche, Buffalo
Clukay& Co., Manchester(8 years) Helen P. McEntire,Chief Auditor, Suffolk County
Department of Audit&Control, Ronkonkoma
*John E. Lyford, Partner, Mason&Rich,Concord William J. O'Reilly, Principal Accountant, State of New
Scott McIntire, Shareholder, Melanson, Heath&Co., York Office of Comptroller, Albany
Nashua **James A. Poitras, Executive Director of Accounting
Services, Suffolk County Comptroller's Office,
NEW JERSEY Hauppauge
Jack Reagan, Public Services Senior Manager, KPMG,
**D. Scott Showalter, Partner, KPMG, Montvale, New York
(20 years) **Warren Ruppel, Assistant Comptroller,New York City
I Office of the Comptroller
John Katilas,Business Administrator, Borough of **Peggy J. Smith,Consultant, Troy
North Plainfield,Parsippany **Les Storch,Partner,Bennett,Kielson, Storch,Yablon,
*Robert E. Swartz, Principal, Swartz&Co.,Mays and DeSantis, White Plains
Landing **Paul Wilkes, Director of Financial Reporting,New York
*Gary J. Vinci, Partner, Lerch,Vinci & Higgins, Fair Lawn State Office of Comptroller,Albany
NEW MEXICO NORTH CAROLINA
I
Eric D. Schlotthauer, Utility Accountant, City of **Gail Murchinson, Financial Reporting Analyst,
Farmington (3 years) Charlotte-Mecklenburg Government Center, Charlotte
(17 years)
Joseph A. D'Anna 111, General Ledger Accountant,
Incorporated County of Los Alamos Victor A. Blackburn, Manager, McGladrey& Pullen,
Greensboro
NEW YORK **Davin W. Brown,Partner, Eilers,Jones, Brown&
McLeod, Raleigh
**Terrill E. Menzel, Partner, KPMG, Albany(22 years) *Eddie Burke, Partner,Cherry, Bekaert& Holland,
Fayetteville
Scott M. Adair,Manager, KPMG, Rochester *Lee Carter,Vice President, Capital Management of the
*Gary R.Armstrong,Assistant Director,New York Carolinas, Williamston
State Office of Comptroller,Albany Marlene F. Druga,Financial Reporting and Treasury
**Vincent J. Carfagna, Director of Finance, City of Manager,City of Greensboro
Rochester Pamela S. Dubois, Assistant Finance Director, Cabarrus
Carmine Chiusano, Principal Financial Analyst, Suffolk County,Concord
County, Brentwood J. Scott Duda, Manager, Brown McLeod&Johnsen,
*Patrick E. Farrell, Supervising Accountant, Rochester City Raleigh
School District Karen B. Duncan, Finance Director,City of Morganton
**Susan Friend, Partner, Bennett, Kielson, Storch, Yablon, Gwen L. Edwards, Senior Manager, Crisp, Hughes, Evans,
and De Santis, White Plains Sylva
Michael A. Genito,Comptroller,City of Rye *Annmarie Fail, Huntersville
*John F. Georger,Jr., Proprietor,John F. Georger, Sarah A. Heasley, Financial Planning& Reporting
Fishkill Manager, Mecklenburg County Finance Department,
**J. Dwight Hadley,Chief Financial Officer, Albany Charlotte
County Airport Authority David J. Hickman IV, Senior Accountant,City of Durham
**James Hafner, Assistant Director of Accounting, **Charles M. Hicks,Charles M. Hicks,CPA, High Point
City of Rochester
41
*Michael B. Hicks, Financial Reporting Manager, Leanna M. Abele,Assistant Senior Deputy Auditor,
City of Charlotte Auditor of the State of Ohio, Columbus
*Timothy T. Inch, Finance Director, City of Hickory *Rashid Al-Sabur,Quality Assurance Auditor,
R. Patricia Leckey, City Accountant,City of Asheville Auditor of the State of Ohio, Columbus
**Alfred L. Liner,Financial Accounting Manager, Vikki Vincent Amicon,Director of Accounting&
Mecklenburg County Finance Department,Charlotte Auditing,City of Dublin
Susan S. McCullen,Fiscal Reporting Manager,County of Michael T. Barnhart,Treasurer,Oberlin City Schools,
Wake,Raleigh *William B. Blake,Director Quality Assurance,Auditor of
W. Clayton Murphy,Government Accounting Research the State of Ohio,Columbus
Specialist,North Carolina Office of State Controller, **Virginia S. Brizendine, Director of Finance, School
Raleigh . Employees Retirement System of Ohio,Columbus
Wanda S. Page,Assistant Finance Director,City of Jennifer L.Carson,Auditor-In-Charge,Auditor of the State
Durham of Ohio,Columbus
Teresa Pickrel,Director of Tax and Finance,Town of *Charles T.Coleman,Chief Accountant, Franklin County
Kill Devil Hills Auditor's Office,Columbus
Susan R. Rawls,Assistant Finance Officer,Martin County, *Chris S. Costin,Costin&Co.,North Ridgeville
Williamston *John C. Davis, Partner, PricewaterhouseCoopers,
*Lee Smiley, Finance Director,Town of Apex Columbus
Erica Smith,Controller, Sand Hills Community College, *Robbie L. DeCoske,Costin&Co.,North Ridgeville
Pinehurst Allan Dickerson, Deputy Auditor,Auditor of the State of
Teresa T. Smith,Accountant I1I,City of Charlotte Ohio,Columbus
**Robert K. Spear, Professor of Accounting, Pfeiffer Joseph L. DiRuzza,Accountant,City of Wooster
University at Charlotte Steven T. Fanti, Auditor-In-Charge,Auditor of the State of
Crystal H. Watson, Senior Accountant,City of Hickory Ohio,Painesville
**J. Harry Weatherly,Jr.,Director of Finance, Karen Fegan, Director of Finance,City of North Royalton
Mecklenburg County,Charlotte Joe Fowler, Finance Director, Miami Township,
Miamisburg
NORTH DAKOTA **John W. Frank,Assistant Director, School Employees
Retirement System of Ohio,Columbus
**Jean Senger,Accountant, City of Minot(12 years) **W. Michael Fritz,Audit Partner, Deloitte&Touche,
Columbus
Barbara J. Aasen,Audit.Manager,Eide Bailly, Fargo **Frank C.Gambosi,Director of Finance,City of
Fred Ehrhardt,Audit Senior,North Dakota State Auditor's Bedford
Office,Bismark Thomas L. Hackett, Partner,Clark, Schaefer,Hackett&
*John A. Grettum,Audit Manager,North Dakota State Co., Middletown
Auditor's Office, Fargo Rhonda C. Hall, Senior Manager,Ciuni &Panichi,
Joseph P. Martin, Senior Manager, Brady, Martz, Grand Beachwood
Forks **Greg Hanfbauer, Internal Audit Manager,City of
Cindi Pedersen,Audit Senior,North Dakota State Auditor's Cincinnati
Office, Bismark Denice D. Hertlein,Partner;Grant Thornton,Cincinnati
Jill Schaefer,Audit Senior,North Dakota State Auditor's **Robert R. Hinkle, Senior Deputy Auditor,Auditor of the
Office, Bismarck State of Ohio, Mt.Gilead
**David Stende, Partner, Eide, Bailly, Fargo **L. Michael Howard, Senior Deputy Auditor,Auditor of
**Ronald I..Tolstad,Jr.,Technical Specialist,North the State of Ohio,Columbus
Dakota State Auditor's Office, Bismarck Steven C.Julian,Chairman,Trimble&Julian,Worthington
*Paul A. Welk,Audit Manager, State of North Dakota, Charles R. Kieninger,Jr., Senior Accountant,Greene
Bismarck County,Xenia
*Nora M. Kish,Consultant,Government Resource
OHIO Consultants, Hilliard
*Kenneth E. Kleppel,Finance Director, Lake Metroparks,
**James M. Williams, Partner, Ernst& Young, Cleveland Concord Township
(20 years) **Frederick R. Kruse, Assistant Senior Deputy Auditor,
Auditor of the State of Ohio,Columbus
42
Saralyn Lash, Accountant,City of Wooster Elaine A. Stookey,Finance Director, City of Forest Park
*William Lashley, Fiscal Officer,Montgomery County Douglas K. Stransky,Deputy Aduitor, Auditor of the
Common Pleas Courts, Dayton State of Ohio, Columbus
**John T. Lyons, Finance Director,City of Middletown Tim Wagner,Deputy Aduitor, Auditor of the State of Ohio,
Chris Mahaffey,Accountant,City of Wooster Columbus
Sharon Dea Malcom,Treasurer, River Valley Independent *Mark S. Weatherman, Partner,Clark, Schaefer, Hackett,
School District, Marion Springfield
Thomas R. Mann, Director, Deloitte&Touche, Dayton Denise R. Wiethe, School District Treasurer, St.Clairsville-
*Carla J.Marshall,Assistant Director of Finance, School Richland City School District, St.Clairsville
Employees Retirement System of Ohio,Columbus Brian W. Wilson,Treasurer,Newark City School District
*Aleisa K. Masters,Auditor-In-Charge, Auditor of the Keith Wilson,Deputy Auditor,Auditor of the State of
State of Ohio, Howard Ohio,Columbus
Shari R. May, Senior Manager,PricewaterhouseCoopers, Douglas B. Winkler, Treasurer,Jackson Local School
Cleveland District, Massillon
*Dale R. Miller, Director of Finance,City of Urbana Rebekeh L. Wolcott, Deputy Aduitor, Auditor of the State
Darrell James Moser, Accountant,City of Wooster Of Ohio,Columbus
**Dan M. Patrick II, Finance Director,City of Olmstead Trisha Wood,Auditor-In-Charge,Auditor of the State of
Falls Ohio,Columbus
Robert G. Payne, Robert G. Payne,CPA, South Point Paul L. Wulff,Treasurer, Barberton City School District
Matthew H.Perry,Consultant, Donald J. Schonhardt & Regina M.Yon, Treasurer, Sugarcreek Local School
Associates, Hilliard District, Bellbrook
John J. Phillips,Vice President,Charles E. Harris& **Harold I. Zeidman, Partner, KPMG Peat Marwick,
Associates, Cleveland Columbus
Roy O. Porter, Vice President, Donald J. Schonhardt& Jim Zupka, Partner,James G. Zupka, CPA, Garfield
Associates,Hilliard Heights
**James B. Pyers, Director of Finance, City of Wooster
Lottie L. Ransbottom,Assistant Treasurer,Tri-Valley OKLAHOMA
Local Schools, Dresden
Scott A. Reeves, Consultant, Donald J. Schonhardt& **Mike Crawford, President, Michael A. Crawford, Inc.,
Associates, Hilliard Oklahoma Ciry(15 years)
*Jeanne M. Renick,Accountant, City of Huber Heights
Kenneth L. Richards, Auditor, Auditor of the State of Ohio, **Robert A. Lewis, Assistant Finance Director, Parks and
Columbus Recreation, Oklahoma City(15 years)
Glenn A. Roberts, Partner, Hoover& Roberts, Eaton
Kevin Saionzkowski, Deputy Auditor, Auditor of the State **Catharine A. Bush, Comptroller, City of Oklahoma City
of Ohio,Columbus Sandra L. Crisp,Assistant Controller,City of Tulsa
Mark Schlagheck,Assistant Finance Director, City of *James S. Denton,Audit Partner,John M. Arledge&
Centerville Associates, Edmond
Donald J. Schonhardt, President, Donald J. Schonhardt& **Carl E. Remus, Deputy Airport Director, Tulsa Airport
Associates, Hilliard Authority
**Daniel E. Schultz,Jr.,Chief Deputy Auditor,Auditor of Joel L. Sander, Finance Officer,Tulsa County
the State of Ohio, Columbus Cathy Scott,Controller, City of Tulsa
**Steven D. Sherer,Treasurer,New Philadelphia School
District OREGON
*Darlene W. Short, Chief Accountant, City of Columbus
**Robert A. Slater, Chief Financial Officer, State Teachers **Roger A. Konola, Partner, Talbot, Korvola& Warwick,
Retirement System of Ohio,Columbus Portland(21 years)
Scott S. Smith, Chief Accountant, Lucas County, Toledo
*Jane A. Snipes, Financial Reporting Manager, State of **L. Parry Ankersen, Shareholder, Pauly, Rogers&Co.,
Ohio,Columbus Tigard
Paul M. Snyder, Controller, State Teachers Retirement Forrest Scott Arnold, Manager,Jones& Roth, Eugene
System of Ohio, Columbus *Gerald W. Burns, Partner, Moss, Adams, Medford
Lori G. Stillman, City Treasurer,City of Ashtabula
43
Janice Essenberg,Finance Coordinator, Beaverton School *Robert E. Crout,Greenville
District 48J Larry J. Finney, Partner,Greene, Finney&Horton, ;
John Gregor, President, Gregor Professional Corporation, Greenville
Eugene Richard H.Gilbert,Jr, Director of State Audits, South
Gregg C. Gubuan,Chief Financial Officer,Confederated Carolina State Auditor's Office,Columbia
Tribes of Siletz Indians, Siletz Clarence G.Grier,County Manager,City of High Point
*Shirley Baron Kelly,Assistant Finance Director, *Michael Thomas Gross,Vice President Finance and
City of Beaverton Administration,Trident Technical College,Charleston
James C. Lanzarotta, Partner,Yergen& Meyer, Astoria Cathleen M. Milne, Staff Accountant, Bryan,Truesdale,
*A.John Montgomery,Accounting Officer,Linn County, Adkins&Williams, Sumerville
Albany Wayne Sams,Audit Manager, South Carolina State
**Mary Alice Seville,Associate Professor,Oregon State Aduitor's Office,Columbia
University,Corvallis **Thomas Leon Wagner,Jr., State Auditor, South Carolina
**Charles A. Swank, Shareholder,Grove, Mueller& State Auditor's Office, Columbia
Swank, Salem Ray L. Williamson, Partner,Milhous, DeLoach&
Williamson,Columbia
PENNSYLVANIA
TENNESSEE
"Marcia L. Taylor,Assistant Manager, Mi.Lebanon
(20 years) "Barbara K White,Assistant Director for Special
Projects, State of Tennessee, Nashville (16 years)
Diane Edelstein,Manager,Maher Duessel,Pittsburgh
Ken Hugendubler, Senior Manager, Ernst&Young, David R. Bennett, Director of Accounts& Budgets, Blount
Harrisburg County,Maryville
Julie A.Jakubec,Manager,Maher Duessel,Pittsburgh Gerry C. Boaz, Technical Analyst, State of Tennessee
**Daniel L. Kovlak,Partner,KPMG, Harrisburg Comptroller of Treasury,Nashville
*Robert S. Lent,Jr., Partner, Maher Duessel,Pittsburgh Vickie J. Corson, Accountant, City of Chattanooga
**Kenneth J.Mabe,Assistant Director,Philadelphia James Demming,Finance Director,City of Kingsport
Commission on Human Resources Diane Mitchell McKay, Fund Coordinator, State of
**Alan R. Miller, Harrisburg Tennessee,Nashville
*Frank J. Miller, Principal,Hege, Kramer,Connell, **Richard V.Norment, Director of County Audit,
Murphy&Goldkamp,Horsham State of Tennessee Comptroller of Treasury,Nashville
*George P. Stagon, Director,McKeever,Varga& Senko, *John C. Pannell, Managing Director, Harb,Goldstine&
Pittsburgh Associates, Knoxville
Venita M. Wood,Consultant, Mechanicsburg
TEXAS
RHODE ISLAND
**Donald H. Cormie, Finance Director, City of Boerne
**James D. Wilkinson,Jr., Partner, Cayer, Prescott, Cline (22 years)
& Chatellier, Providence (10 years)
**Donald Ashmore, Stockholder, Davis, Kinard &Co.,
SOUTH CAROLINA Abilene
Leslie Berardo,Principal,Mir, Fox& Rodriquez, Houston
**Steven L. Blake, Shareholder, Cline Brandt *Linda R. Breazeale,County Auditor,Montgomery
Kochenower&Co.,Gaffney(1 S years) County,Conroe
*William B. Brod,Controller, Pecan Plantation Owners
Ellen K.Adkins, Partner, Bryan,Truesdale,Adkins& Association,Granbury
Williams,Goldsboro **A. Lewis Crain, Partner,Rutledge, Crain&Co.,
Charlotte Allen,Manager, Bryan,Truesdale, Adkins& Arlington
Williams, Summerville *James C. Curry, Partner, Pattillo, Brown & Hill,
*Robert B. Chestnut,Associate for Business Services, Waco
Richland County School District One,Columbia **Gary W.Davis, Partner, West,Davis&Co., Austin
**William J.Condon,Jr.,Mt. Pleasant Jennifer O. Fung, Finance Director,City of McKinney
44
**Jerry L.Gaither, Partner, Weaver&Tidewell, Dallas *Donald L. Fulton, Finance Director, City of Logan
Tracey Guidry,Manager,Deloitte&Touche, Dallas Michael S. Lockwood,Accountant,City of West Jordan
*Bill Hanley, Partner,KPMG, Dallas *Ross L.Youngberg, Stockholder, Hansen, Barnett&
Jeffrey K. Hinson,Finance Director,City of Lockhart Maxwell, Salt Lake City
B.C. Hosch, Partner, Rylander,Clay&Opitz, Fort Worth
*Barbara M. Janssen, Manager, Padgett, Stratemann&Co., VIRGINIA
San Antonio
*Ross T. Johnson, Director, Deloitte&Touche, Houston **Mary Lou 41e, Director of Accounting, County of
Terry Kile, Director, Deloitte&Touche,Dallas Chesterfield(17 years)
Ben D. Kohnle,Principal, Arthur Andersen, Dallas
*Nancy S. Lyter, Finance Director,Texas Association of **Edward J.Cawley,Jr., Finance Director,City of Fairfax
Counties, Austin **Clarence C. Daniel Jr.,Accounting Division Director,
**Andrew M. Madha, Fiscal Services Manager,City of County of Henrico, Richmond
Richardson Kimberly Kay Davis, Audit Supervisor,Commonwealth of
John K. Manning, Audit Manager, Patillo, Brown& Hill, Virginia, Richmond
Hillsboro **Mourad H. Ewees,Accounting Section Manager,
*William McHale, Senior Accountant, Metropolitan Transit County of Henrico, Richmond
Authority of Harris County, Houston **Irvin J. Farmer,Jr., Principal, Robinson, Farmer,Cox
Hugh Ohn, Assistant State Auditor, Texas State Auditor's Associates,Charlottesville
Office,Austin **Steven R. Kanehl,Accounting Supervisor,Newport
David Pate, Finance Manager,Garland Independent News School Board
School District,Garland **James L. Mavredes,Jr.,Controller,Commonwealth
*Rafael Perez, Deputy Chief of Accounting-Auditing, of Virginia, Department of Information Technology,
Webb County, Laredo Richmond
Julia R. Petty, Senior Audit Manager, Deloitte&Touche, Jeff Norris, Senior Manager, KPMG, Alexandria
Dallas Allyson P. Polickoski, Director of Financial Services, Mary
Gracia Stephenson Rosslow, Assistant Director, City of Washington College, Fredericksburg
Houston **John Sieg, Director of Finance& Purchasing, Caroline
**.Chris Rutledge, Shareholder, Rutledge,Crain&Co., County, Bowling Green
Fort Worth Ronald L. Skinner, Audit Manager,Cherry, Bekaert&
Reem Samra, Senior Manager, Deloitte&Touche, Dallas Holland, Richmond
**George A. Scott, Partner, Deloitte&Touche, Fort Worth *John H. Tuohy, Finance Director, Fauquier County
Robert B. Scott,Chief Financial Officer,City of Carrollton Schools and Government, Warrenton
Kevin Smith, Frisco **Raymond J. Welch,Jr., Financial Reporting Supervisor,
**Charles William Stanley,Associate Professor of City of Alexandria
Accounting, Baylor University, Waco
William H. Telford, First Assistant County Auditor, San WASHINGTON
Patricio County, Sinton
Melissa M. Terry, Manager, Harrison, Waldrop& Uherek, **Gary V. Anderson, Sequim (13 years)
Victoria
**Stephen W. Van Manen, Partner, Harrison,Waldrop& Joe P. Gates, Senior Financial Analyst, Washington
Uherek, Victoria Mutual, Bothell
Thomas Waggoner, Director of Accounting& Finance, *Robert L. Gillespie, Education &Technical, Ribail,
Harris County Sports&Convention Corporation, Stauffer&Associaters, Spokane
Houston Ronald Hoene, Senior Financial Analyst,Thurston.
**James A. Wells,County Auditor, Denton County County Auditor,Olympia
*Jimmie L. Young, Interim Superintendent,North Forest **Jan M. Jutte,Assistant Director, Washington State
Independent School District, Houston Auditor's Office, Olympia
Dominic P. Kistner, Manager, Arthur Andersen, Seattle
UTAH Robert L. Marshall,Accountant, Lockitch,Clements&
Rice, Seattle
**Mark W Stevens, Partner, Deloitte c& Touche, Salt Lake *Matthew G. Medlin, Partner, Arthur Andersen,
City(16 years) Seattle
45
**Steven G. Miller, Shareholder, Miller&Miller, Carla A. Ballweg,Manager,Virchow, Krause&Co.,
Seattle Madison
Dan Speigle, Secretary of State, State of Washington, Alan D. Brott, Partner, Hawkins,Ash,Baptie&Co.,
Tumwater LaCrosse
*Judy A. Taylor, Chief Accountant, Pierce County,Tacoma **Steven J. Henke, Manager,Virchow Krause&Co.,
*Laurie J. Tish, Director, Deloitte&Touche, Seattle Milwaukee
*John A. Knepel,Partner,Virchow,Kraus&Co.,
WEST VIRGINIA Milwaukee
*James R. Murray,Manager,Vichow, Krause&Co.,
"Mark S. Hullman, Controller, Glenville State College Eau Claire
(10 years) Brant W. Mursch,Comptroller,City of Marshfield
*Robert Scott, Finance Director,City of Brookfield
*Richard C. Brooks,Accounting Professor, West *Timothy J. Woodworth,Accounting Supervisor,
Virginia University, Morgantown Green Bay Metropolitan Sewerage District
*David B. Pariser, Associate Professor of Accounting,
West Virginia University,Morgantown WYOMING
*Dorothy V. Yeager, Finance Director, State of
West Virginia,Charleston **Patrick C. McGuire, Partner, McGladrey&Pullen,
Cheyenne (10 years)
WISCONSIN
Susan Flobeck,Cheyenne
**Donald L. Rahn, Partner, Virchow Krause& Co., *David A. Layden,Finance Director,City of Gillette
Madison (20 years)
46
Toa Ten States - Special Review Committee Membership
2000 1999
1. Ohio-78 6. North Carolina -29 1. Ohio-67 6. Minnesota - 33
2. Florida - 57 7. Minnesota -28 2. Florida - 57 7. North Carolina - 26
3. California - 55 8. New York-23 3. California - 54 8. Colorado - 21
4. Texas - 39 9. Colorado - 19 4. Texas -42 9. New York- 20
5. Illinois - 37 10.Georgia - 15 5. Illinois - 36 10.Georgia - 16
Virginia - 16
Special Review Committee Membership
{�FxY•tti'U.f' k• :. Po�.,tl.: ^�}'w.vfu:...:#taii:
Y.. :^y.'...'1µ,.a x'r
"
I
t ka3
S .
r
Over 30
16-30
6- 15
0- 5
47
1
Special Review Committee Members by Position
Government 2000 1999 1998 1997 1996 1995 1994 1993
Comptroller/Controller 30 25 27 32 31 39 41 44
Finance Director 90 78 74 88 80 108 105 . 106
Assistant Finance Director 24 29 23 37 34 46 40 37
Accounting Department 82 90 90 87 73 101 86 63
Internal Audit Department 34 30 36 35 21 19 21 22
Other 75 73 54 41 47 61 78 65
Total Government 335 325 304 320 286 374 371 337
CPA Firms
Partner 122 123 118 133 117 147 141 146
Principal 14 9 11 12 11 12 10 10
Manager 88 91 81 91 100 117 118 118
Supervisor 3 6 7 6 17 24 18 20
Other 38 33 45 30 18 44 29 23
Total CPA Firms 265 262 262 272 263 344 316 317
Accounting Professors 13 16 19 19 16 20 19 19
Other 24 18 13 31 32 39 26 20
Total SRC Members 637 621 598 642 597 777 732 693
Special Review Committee Members by
Employer Type
6%
®Government
i *CPA Firms
42% 52% ■Other
48
Reports Submitted Compared to Active Special Review
Committee Members
3500
3000
2500
2000 ■submissions
1500 - 0 SRC members
1000 -
500
0 -
2000 1999 1998 1997 1996
GFOA TECHNICAL SERVICES CENTER STAFF
Stephen J. Gauthier—Director
Jake W. Lorentz- Assistant Director Kathie Schultz—Program Associate
James M. Falconer- Senior Manager Qun Wang—Program Associate
James A. Phillips—Senior Manager Amar Fowler—Program Administrator
Bonnie E. Ashman—Manager Carole Colin—Program Support Services
Manager
Zhikuan Hu—Senior Program Associate
Lorraine Jackson—Executive Secretary
Sara I. Anguiano—Program Associate
Jay McIntyre-Johnson - Secretary
Jay Howard—Program Associate
Delores Smith—Secretary
Please contact us at: CAFRprogram@gfoa.org
49
Becoming a Member of the Special Review Committee
The Government Finance Officers Association's (GFOA) Special Review Committee (SRC)
consists of experts in the field of governmental accounting, auditing and financial reporting
from all across the United States. Membership varies from national to local CPA firms,
academians, and all branches of federal, state and local governments. Positions held vary from
partner to consultant and from finance director/controller and other accounting personnel to
internal auditor. SRC members voluntarily review comprehensive annual financial reports
(CAFRs) submitted to the GFOA Certificate of Achievement for Excellence in Financial
Reporting program (Certificate program). These reviews culminate in a decision to either
award or deny a Certificate of Achievement to a particular CAFR.
To be considered for appointment to the SRC, the candidate must complete and submit an
application form along with a current resume and any other pertinent materials to the GFOA.
To be considered qualified to serve on the SRC, it is not necessary for the candidate to have
obtained a high-level position. Generally, candidates that meet at least one of the following
criteria are considered qualified to serve on the SRC:
• have been involved in the preparation of an award winning CAFR
• have been involved in the audit of an award winning CAFR
• have equivalent experience and the recommendation of a past or current member
of the SRC.
The primary objective of the certificate program is to improve public sector financial reporting
through education of program participants and SRC members. Applicants are requested to
indicate their level of interest for various types of CAFRs (e.g., large municipalities, small
counties, enterprise entities) according to their particular expertise and/or interest. This enables
the reviewer to gain insight in terms of reporting techniques and industry trends. Performance
of the reviews also demands that the reviewers stay abreast of the latest authoritative
pronouncements influencing state and local government accounting and financial reporting.
As of November 1, 1991, the Government Finance Officers Association began offering
continuing professional education (CPE) credit to Special Review Committee Members.
Registered SRC members who are licensed participants in approved states are able to claim a
maximum of eight CPE contact hours each calendar year. Since the program's inception, CPE
credit may be claimed in all states except: Mississippi, New York and West Virginia.
If you have any questions regarding the Special Review Committee,the SRC application on the
following page,or CPE credit,please contact Carole Colin at(312)977-9700,extension 240.
51
APPLICATION QUESTION EXPLANATIONS
POSITION CODES (Question 3)
Government officials and employees CPAs in public practice Others
FD-finance director PA-partner,shareholder,proprietor AP-accounting professors
AF-assistant finance director PR principal CN-consultant/other
AC-accounting personnel MG-manager
CT-controllers or deputy controllers SP-supervisor
IA-internal audit personnel CS-consultant/other
GO-other
EMPLOYER CODES (Question 5)
MUN-municipality* ENT-enterprise entity*
SD -school district* ST -state*
COG-council of governments* SPD-special district/other*
PER-PERS* IP-cash and investment pools
UNI-university or college CS -consultant/other
CO -county* CPA-in public practice or retired(national accounting firms and
certain other regional and local firms are coded with their
* Per the report category definitions listed below initials)
LEVEL OF INTEREST (Question 8)
One of the following codes must be associated with each report category:
2-Indicates a preference for reviewing CAFRs in this category;SRC members should designate at least one category
as a"2".
3-Indicates a secondary preference for reviewing CAFRs in this category.
4-Indicates a willingness to review this type of CAFR if absolutely needed.
5-Indicates no desire to review this type of CAFR.
Report Category Definitions
Large Municipalities-cities,villages,towns,townships and.similar general purpose governments with annual revenues
over$50 million
Small Municipalities-cities,villages,towns,townships and similar general purpose governments with annual revenues
under$50 million
Large Counties-counties and parishes with annual revenues over$100 million;includes combined city/county
governments
Small Counties-counties and parishes with annual revenues under$100 million; includes combined city/county
governments
School Districts-includes educational cooperatives
Enterprise Entities-local public authorities that report all operations in enterprise funds(a specialized checklist is used
to review these reports)
Council of Governments-cooperative arrangements of several governments
States-including the District of Columbia and the Commonwealth of Puerto Rico
PERS-public employee retirement systems(a specialized checklist is used to review these reports)
Special Districts/Others-any reports that do not belong to any of the other categories;including special purpose
districts such as park districts and "enterprise type" authorities such as transportation or
utility operations that do not report all operations in enterprise funds
52
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING PROGRAM
SPECIAL REVIEW COMMITTEE APPLICATION FORM
Please note: The information you provide here is how your name,position and employer will appear if you meet the
criteria for inclusion in the annual RESULTS brochure. See the preceding page for information to complete questions 3,
5 and 8.(Please type or print)
I. Name
2. Position
3. Position code
4. Employer
5. Employer code _
G. Street address(for mailing reports and related correspondence)
City State Zip
7. Phone number ( }
Fax number ( )
E-Mail address
8. Please indicate level of interest(2,3,4,or 5 as described on the preceding page)for each type of government
listed below.
I
Large Municipalities Enterprise Entities _Cash and Investment Pools
_Small Municipalities _Council of Governments _States
Large Counties Colleges&Universities Special Districts/Others
Small Counties Public Employee Retirement =School Districts
Systems
9. Are you a C.P.A.? YES NO
10. Are you applying for Full time Pan time?
IL If part time,please indicate the months you will be available to review reports
r
12. Indicate the names and fiscal year ends of recent comprehensive annual financial reports that you have been
associated with as an auditor or preparer that have received the Certificate of Achievement.
13. Attach any other relevant statements of your qualifications(e.g.,resume).
DATE SIGNATURE
i
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1
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Attn: Certificate of Achievement NO POSTAGE
NECESSARY
IF!MAILED
IN THE
UNTIED 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
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The following information may be obtained from the
"Forms" section of GFOA's website at www.gfoa.org:
The Certificate of Achievement Program General Purpose
Checklist and the following specialized checklists:
Stand -Alone Enterprise Fund
Public Employee Retirement System (PERS)
Colleges and Universities
Cash and Investment Pools
Certificate of Achievement for Excellence in Financial
Reporting Program Participant Application
Special Review Committee Member Application
To receive Certificate of Achievement Program or Special Review
Committee informational packets, or request Certificate of
Achievement Program Checklists contact:
Government Finance Officers Association
180 N. Michigan Avenue, Suite 800
Chicago, Illinois 60601-7476
Phone: (312) 977-9700 Fax: (312) 977-4806
Or E-mail: CAFRprogram@gfoa.org