Board Members

Board members are appointed by the Trustees of the FAF for a five-year term and may serve up to ten years. The chairman serves full time and the six other members serve on a part-time basis. The members of the GASB are required to have knowledge of governmental accounting and finance and a concern for the public interest in matters of accounting and financial reporting.

Joel Black, Chair

Joel Black was named chair of the GASB effective July 1, 2020. His term concludes on June 30, 2027. Prior to joining the GASB, Mr. Black was the partner in charge of the audit practice at the accounting firm Mauldin & Jenkins, LLC, in Atlanta. There, he oversaw the audit practice of the firm’s eight offices throughout five states. Mr. Black also led the firm’s government professional practice group covering more than 400 public sector clients. Previously, he worked for KPMG LLP for more than a decade.
 
Mr. Black has served on the GASB’s advisory council (GASAC), the AICPA’s State and Local Government Expert Panel, and the AICPA’s Government Audit Quality Center Executive Committee. He is a graduate of Georgia State University and a CPA.

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Jeffrey J. Previdi, Vice Chairman

Jeffrey J. Previdi was appointed to serve as vice chairman of the GASB effective July 1, 2017. He began serving as a member of the GASB on July 1, 2016. Mr. Previdi’s first term concludes on June 30, 2021 and he is eligible for reappointment to a second term. Previously, Mr. Previdi served in a variety of roles for more than two decades at Standard & Poor’s Ratings Services. Most recently he served as managing director and project leader in the agency’s risk program. Prior to that role, Mr. Previdi was a municipal credit analyst with S&P for 20 years ultimately co-leading the group responsible for all tax-backed ratings in the United States. He also served on the U.S. Public Finance Criteria Committee for many years. Mr. Previdi received a bachelor’s degree in economics from Connecticut College and a master of public policy degree from the College of William & Mary.

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James E. Brown, Board Member

James E. Brown began serving as a member of the GASB on July 1, 2012. His second and final term concludes on June 30, 2022. Previously, he was a partner at BKD LLP serving in the National Office Accounting and Auditing Quality Control Department from 2003 until 2011. Prior to that, he was the director of Accounting and Auditing and an audit partner in BKD’s Southern Missouri offices. He was also the professional practices partner for BKD’s government and not-for-profit organizations assurance practice from 1984 until 2011. Mr. Brown is a member of the American Institute of Certified Public Accountants and is a past member of its Auditing Standards Board and Board of Examiners. He also is an instructor for AICPA continuing education courses.

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Brian W. Caputo, Board Member

Brian W. Caputo began serving as a member of the GASB on July 1, 2015, and he was reappointed by the FAF Trustees in 2019 to a second term that concludes on June 30, 2025. Dr. Caputo brings to this role more than 25 years of experience in Illinois government in varied positions utilizing both his practical and theoretical expertise in governmental financial reporting. Dr. Caputo was named President of the College of DuPage, located in Glen Ellyn, Illinois, on July 1, 2019. He joined the institution in March of 2017 as Vice President for Administrative Affairs and Chief Financial Officer, upon retirement from a career in municipal government finance. Prior to joining the College of DuPage, Dr. Caputo served nearly 19 years as the Chief Financial Officer/City Treasurer for the City of Aurora. His previous experience in government finance includes positions with the Villages of Mount Prospect, Hoffman Estates, and LaGrange, Illinois.

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Kristopher E. Knight, Board Member

Kristopher E. Knight began serving as a member of the GASB on July 1, 2017. Mr. Knight’s term concludes on June 30, 2022, and he is eligible for reappointment to a second term. Mr. Knight is Delaware’s deputy secretary of state and director of the state’s Division of Corporations. In his role, he oversees the state’s $1 billion corporate franchise and servicing of the 1.2 million business entities that make their legal home in Delaware. Mr. Knight also supervises several other divisions of the Delaware Department of State, including the Office of the State Banking Commissioner, the state’s Corporate and International Development office, and Delaware’s abandoned property Voluntary Disclosure Agreement program.

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Dianne E. Ray, Board Member

Dianne E. Ray began serving as a member of the GASB on July 1, 2020. Her term extends through June 30, 2025.Ms. Ray currently serves as the state auditor of Colorado. In that role, she has been recognized for her innovative leadership style. Prior to becoming state auditor, Ms. Ray served as the Office of the State Auditor’s (OSA) Deputy State Auditor primarily responsible for the financial audit of the State of Colorado. She began her career at the OSA in 2002 as Director of the Local Government Audit Division. Prior to joining the OSA, she worked in local government for 15 years, including as Director of Finance and Administration for the city of Louisville, Colorado. Ms. Ray holds a Bachelor of Science degree in accounting from Arizona State University and a Master of Public Administration degree from the University of Colorado. She is a licensed CPA in Colorado and Arizona.

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Carolyn Smith, Board Member

Carolyn Smith began serving as a member of the GASB on July 1, 2019. Ms. Smith is the chief audit executive for Columbus (OH) City Schools. In her role, she leads all audits and advises the board of education regarding matters of risk, control, and compliance for the entire school system comprising 52,000 students, 9,300 employees, and a $1.5 billion annual budget. Ms. Smith facilitated the district’s first enterprise risk management process, the district’s third-party anonymous fraud reporting system, and the district’s whistle-blower policy. Prior to joining Columbus City Schools, Ms. Smith served as director of audit and business services at the Council of Aging of Southwestern Ohio. In that role, she established and managed the audit and contract division that monitored vendors for compliance and fiscal accountability. She also led the quality improvement department.

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