| | Comment Letter Tabulation: Agreement vs. Disagreement |
| | 0 = Agrees or no mention, 0.5 = Agrees and Disagrees, 1= Disagrees |
| | Topics |
| RESPONDENT | A | B | C | D | E | F | G |
| TENNESSEE STATE AUDITOR | 0 | 0 | 0 | 1 | 1 | 0 | 0 |
| JAPONICIA PARTNERS | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| TRUTH IN ACCOUNTING | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| DETTER & CO. | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| GOVERNMENT FINANCE OFFICERS ASSOCIATION | 1 | 1 | 1 | 1 | 1 | 0 | 1 |
| GRASSROOT INSTITUTE OF HAWAII | 1 | 1 | 1 | 1 | 1 | 1 | 0 |
| CALIFORNIA POLICY CENTER | 1 | 0 | 0 | 1 | 1 | 1 | 0 |
| MISSOURI DEPT. OF TRANSPORTATION | 0 | 0 | 0 | 1 | 1 | 1 | 0 |
| OREGON GFOA | 1 | 0 | 1 | 1 | 1 | 1 | 0 |
| CITY OF CENTRALIA, WA | 1 | 1 | 1 | 1 | 1 | 0 | 0 |
| MAINE POLICY INSTITUTE | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| UNION LEAGUE CLUB OF CHICAGO | 1 | 0 | 0 | 1 | 1 | 1 | 1 |
| RUTGERS CENTER FOR GOVERNMENTAL ACCOUNTING, EDUCATION AND RESEARCH | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| COMMONWEALTH FOUNDATIONCHANGE ILLINOIS | 1 | 1 | 1 | 1 | 1 | 0 | 0 |
| MICHIGAN AUDITOR GENERAL | 1 | 1 | 1 | 0 | 1 | 0 | 1 |
| WASHINGTON AUDITOR GENERAL | 1 | 1 | 1 | 1 | 1 | 0 | 1 |
| WASHINGTON STATE AUDITOR | 1 | 1 | 1 | 1 | 1 | 0 | 1 |
| CLEARSPAN STRATEGIC | 1 | 1 | 1 | 0 | 1 | 0 | 0 |
| CLIFTON LARSON ALLEN | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| OPEN THE BOOKS | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY, NEW YORK STATE COMPTROLLER'S OFFICE | 1 | 0 | 0 | 1 | 0 | 0 | 0 |
| ILLINOIS CPA SOCIETY | 1 | 1 | 0 | 1 | 1 | 1 | 1 |
| ASSOCIATION OF GOVERNMENT ACCOUNTANTS | 1 | 0 | 0 | 1 | 1 | 0 | 1 |
| PLANTE & MORAN | 1 | 0 | 0 | 1 | 1 | 0 | 1 |
| TECHNICAL ISSUES COMMITTEE, AICPA | 1 | 1 | 0 | 1 | 0 | 1 | 0 |
| ASSOCIATION OF LOVAL GOVERNMENT AUDITORS | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| MAHER DUESSEL | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| RSM US | 1 | 0 | 1 | 1 | 1 | 1 | 1 |
| FLORIDA GFOA | 0 | 1 | 1 | 0 | 0 | 0 | 0 |
| ARKANSAS DEPT. OF FINANCE AND ADMINISTRATION | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| TRAVIS COUNTY,TX | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| XBRL US | 1 | 1 | 1 | 1 | 1 | 1 | 0 |
| FLORIDA INSTITUTE OF CPAS | 1 | 1 | 1 | 1 | 1 | 0 | 0 |
| ILLINOIS POLICY INSTITUTE | 1 | 1 | 1 | 1 | 1 | 1 | 0 |
| AMERICANS FOR TAX REFORM | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| DELOITTE | 1 | 1 | 1 | 1 | 1 | 1 | 0 | 1 |
| STATE REPRESENTATIVE STATE OF ILLINOIS | 1 | 1 | 1 | 1 | 1 | 1 | 0 |
| THE POLICY CIRCLE | 1 | 1 | 1 | 1 | 1 | 1 | 0 |
| WASHINTON PUBLIC PORTS ASSOCIATION | 1 | 1 | 1 | 1 | 1 | 0 | 1 |
| WIREPOINTS | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS | 1 | 1 | 1 | 1 | 1 | 1 | 0 | | |
| VIRGINIA AUDITOR OF PUBLIC ACCOUNTS | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| NORTH CAROLINA DEPT. OF STATE TREASURER | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Total |
| | 33 | 26 | 26 | 32 | 32 | 21 | 18 |
| Agree | 10 | 17 | 17 | 11 | 11 | 22 | 25 |
| Disagree | 33 | 26 | 26 | 32 | 32 | 21 | 18 |
| Agree | 23% | 40% | 40% | 26% | 26% | 51% | 58% |
| Disagree | 77% | 60% | 60% | 74% | 74% | 49% | 42% |
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ExcelTabulation2021.xlsx
