Governmental Accounting Standards Advisory Council

2021 Membership

The Governmental Accounting Standards Advisory Council (GASAC) is responsible for consulting with the GASB on technical issues on the Board's agenda, project priorities, matters likely to require the attention of the GASB, selection and organization of task forces, and such other matters as may be requested by the GASB or its chairman. The Council has more than 25 members who are broadly representative of preparers, attestors, and users of financial information.

Government Finance Officers Association (GFOA)
(GASAC Chair)

Mr. Robert W. Scott
Director, Finance
City of Brookfield, WI

American Accounting Association (AAA)

Dr. Terry Patton
Robert Madera Distinguished Professor of Accounting
Dillard College of Business Administration
Midwestern State University

American Institute of CPAs (AICPA)

Mr. Kevin W. Smith
Managing Partner, Public Sector Services

American Public Power Association (APPA)

Ms. Joni Davis
Accounting Manager
Nebraska Public Power District

Association for Budgeting and Financial Management (ABFM)

Dr. Thad Calabrese
Associate Professor
Robert F. Wagner Graduate School of Public Service
New York University

Association of Government Accountants (AGA)

Mr. Craig M. Murray
Director of Professional Practice
Michigan Office of the Auditor General

Association of Local Government Auditors (ALGA)


Association of School Business Officials International (ASBOI)

Dr. Karen Wiesman
Associate Superintendent (Retired)
Business and Financial Services
Mansfield Independent School District, TX

Bond Insurer

Mr. Michael Weinstein
Chief Surveillance Officer and Vice President
Build America Mutual

Bond Rater

Mr. Paul Kwiatkoski
Managing Director
Public Finance Sector
Kroll Bond Rating Agency

Council of State Governments (CSG)


Governmental Research Association (GRA)

Mr. Stephen B. Stuart
Vice President and Research Director
Bureau of Governmental Research

Healthcare Financial Management Association (HFMA)

Mr. Daron S. Tarlton
Professional Practice Partner, Assurance
DHG Healthcare

Insurance Industry Investors

Mr. Matthew Harvey
Investment Professional, Municipal Bonds
State Farm

International City/County Management Association (ICMA)

Ms. Kristine Brock
Assistant City Administrator and Chief Financial Officer
City of Franklin, TN

Investment Company Institute (ICI)

Mr. Davis A. Collins
Municipal Credit Analyst
Fixed Income Division
T. Rowe Price

National Association of Bond Lawyers (NABL)

Ms. Elizabeth E. Thomas
Butler Snow

National Association of College & University Business Officers (NACUBO)

Ms. Peggy Arrivas
Associate Vice President and Systemwide Controller (Retired)
University of California

National Association of Counties (NACo)

Mr. Ricky Hatch
County Clerk/Auditor
Weber County, UT

National Association of State Auditors, Comptrollers & Treasurers (NASACT)

Mr. Robert Hamilton
Statewide Accounting and Reporting Services Manager
State of Oregon

National Association of State Budget Officers (NASBO)

Mr. Duncan Baird
Executive Director
Arkansas Public Employee’s Retirement System

National Association of State Retirement Administrators (NASRA)

Ms. Karen Carraher
Executive Director
Ohio Public Employees Retirement System

National Association of State Treasurers (NAST) Ms. Elizabeth Pearce
State of Vermont

National Conference of State Legislatures (NCSL)

Mr. Angus Maciver
Legislative Auditor
State of Montana

National Federation of Municipal Analysts (NFMA)

Ms. Lisa Washburn
Managing Director
Municipal Market Analytics

National Governors Association (NGA)

Mr. Joseph R. Morrissette
Director, Office of Management and Budget
State of North Dakota

National League of Cities (NLC)

Mr. Chris B. Brown
City of Houston, TX

Native American Finance Officers Association (NAFOA)

Mr. Samuel Thomas Owl, Jr.
National Tribal Services Leader
CLA—Washington, DC

Securities Industry and Financial Markets Association (SIFMA)

Ms. Kristen Fontana
Vice President, Credit Strategies
Public Finance Investment Banking
Wells Fargo Securities

U.S. Census Bureau

Mr. Phillip M. Vidal
Chief, Pensions Survey Branch
Economy-Wide Statistics Division
U.S. Census Bureau

U.S. Conference of Mayors

Mr. Robert Balducci
New York City Bond Financing Entities

Official Observer

Mr. Robert Dacey
Chief Accountant
Representing the Comptroller General of the United States
Government Accountability Office