Guidance for Implementing SFFAS 64: Management’s Discussion and Analysis
| Number | Respondent | Affiliation | Letter |
|---|---|---|---|
| 1 | Robyn S. Berkenbilt, CPA, CGFM | Individual | |
| 2 | Department of Veterans Affairs (VA) | Federal Entity (other) | |
| 3 | Library of Congress (LOC) | Federal Entity (preparer) | |
| 4 | Social Security Administration (SSA) | Federal Entity (preparer) | |
| 5 | AGA | Association | |
| 6 | Department of the Treasury (Treasury) | Federal Entity (preparer) | |
| 7 | Environmental Protection Agency (EPA) | Federal Entity (preparer) | |
| 8 | Virginia Society of CPAs (VSCPA) | Association | |
| 9 | Defense Information Systems Agency (DISA) | Federal Entity (preparer) | |
| 10 | Greater Washington Society of CPAs (GWSCPA) | Association | |
| 11 | General Services Administration (GSA) | Federal Entity (preparer) | |
| 12 | Department of Health and Human Services (HHS) | Federal Entity (preparer) | |
| 13 | National Endowment for the Arts (NEA) | Federal Entity (preparer) | |
| 14 | Department of Commerce (Commerce) | Federal Entity (preparer) | |
| 15 | KPMG | Accounting Firm | |
| 16 | Sikich | Accounting Firm | |
| 17 | Department of Labor (Labor) | Federal Entity (preparer) | |
| 18 | National Security Agency (NSA) | Federal Entity (preparer) | |
| 19 | Department of War Education Activity (DOWEA) | Federal Entity (other) |
For questions about this project, email mda@fasab.gov.

