Ohio Auditor of State auditors serving on new GASB consultative groups

Two Ohio Auditor of State auditors will serve on two new GASB consultative groups formed by GASB Chair Joel Black. One auditor will assist with GASB’s GAAP Structure pre-agenda research project. The second auditor will serve on the Voluntary Digital Financial Reporting Taxonomy Consultative Group. 

What does the GAAP Structure Consultative Group do? 

The GAAP Structure Consultative Group was established to assist GASB with conducting pre-agenda research about the effectiveness of GASB’s current dual-authority approach for communicating generally accepted accounting principles (GAAP) for state and local governments, which utilizes original pronouncements and a codification, both with equal authoritative status. 

Its members will assist in the research that will explore a potential single authority structure by helping to identify issues associated with various aspects of a single authority structure, providing input on research topics, plans, and instruments, and reviewing draft due process documents. 

Members of the GAAP Structure Consultative Group, by stakeholder group type, are: 

Preparers 

• Christina Coyle, Director of Finance, City of Elmhurst 

• Robert Hamilton, State Controller, State of Oregon 

• Chris Leach, Accounting Policy Analyst, National Association of College and University Business Officers 

• Michele Mark Levine, Director, Technical Services Center, Government Finance Officers Association 

• Scott Simon, Assistant Deputy Director, Michigan Office of Financial Management 

Auditors 

• Tony Boras, Partner, Crowe LLP 

• Scott DeViney, Assistant Director of Quality Assurance, Office of the Washington State Auditor 

• Staci Henshaw, Auditor of Public Accounts, Virginia Auditor of Public Accounts 

• Sara Kurtz, Partner, Eide Bailly LLP 

• Tracie McCreary, Chief Technical Specialist, Ohio Auditor of State 

• Amy Meyer, Shareholder, Maze & Associates 

• Craig Murray, Director of Professional Practice, Michigan Office of the Auditor General 

• John Ng, Managing Director, Department of Professional Practice, KPMG 

• Chris Salem, Director, National Office, PricewaterhouseCoopers LLP 

• Amy Sutherland, Managing Director, Moss Adams 

Academic 

• Suzanne Lowensohn, Associate Professor of Accounting and Master of Accountancy Program Director, University of Vermont. 

What does the Taxonomy Consultative group do? 

The Taxonomy Consultative Group was established to assist GASB in creating and maintaining digital taxonomies that could be used by governments on a voluntary basis to report their GAAP financial statements in an alternative digital format. Its members will help identify issues involving taxonomy structure and design and provide input to address those issues. 

Members of the Voluntary Digital Financial Reporting Taxonomy project group, by stakeholder group type, are: 

Preparers 

• Mark Gassaway, Finance Director, Clark County, Washington 

• Kris Martins, Deputy State Accounting Officer—Financial Reporting, State of Georgia 

• Ember Strange, Chief Financial Officer, City of North Little Rock, Arkansas 

Auditors 

• Hollis Hanson-Pollock, Audit Senior Manager, Crowe LLP 

• Robert Hinkle, Chief Deputy Auditor, Ohio Auditor of State 

• John Ng, Managing Director, Department of Professional Practice, KPMG LLP 

• Lauren Stamey, Director, Forvis Mazars 

Users 

• Matt Harvey, Investment Professional, State Farm Insurance Company 

• Stephanie Leiser, Lecturer, University of Michigan 

• Triet Nguyen, Vice President, Strategic Data Operations, DPC Data 

• Liz Sweeney, President and Founder, Nutshell Associates 

• Lisa Washburn, Chief Credit Officer and Managing Director, Municipal Market Analytics 

Technologists 

• Abhishek Lodha, Director of Secondary Market FinTech Strategy, Assured Guaranty 

• Yossef Newman, Adjunct Professor, Business and Accounting, Touro University 

• Dean Ritz, Senior Fellow, Financial Data, The Data Foundation 

• Xue Yang, Financial Data Analyst, Bloomberg LP 

Observers 

• Karl Eiholzer, Director, Data and Analytics, MSRB 

• Louis Matherne, XBRL Chief of Taxonomy Development, FASB 

• Campbell Pryde, President and CEO, XBRL US 

Consultative group members are officially appointed by the GASB chair, based on recommendations from the director of research and technical activities and GASB staff. The GASB chair also consults with the other GASB members and the GASAC chair.