Governmental Accounting Standards Advisory Council

2018 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 Chairman)

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

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

Mr. Alan Skelton
State Accounting Officer
State of Georgia

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. James Lanzarotta
Moss Adams

American Public Power Association (APPA)

Ms. Sandra Moorman
Director of Accounting and Controller
Sacramento Municipal Utility 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 Financial Guaranty Insurers (AFGI)


Association of Government Accountants (AGA)

Mr. Lealan Miller
Director, Government Services
Eide Bailly

Association of Local Government Auditors (ALGA)

Mr. Larry Stafford
Audit Services Manager
Clark County, WA

Association of School Business Officials International (ASBOI)

Mr. Mark Pepera
Chief Financial Officer
Brunswick City Schools, OH

Bond Rater

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

Council of State Governments (CSG)

Mr. Alan D. Conroy
Executive Director
Kansas Public Employees Retirement System

Governmental Research Association (GRA)

Dr. Phyllis Resnick
Lead Economist and Deputy Director
Colorado Futures Center

Healthcare Financial Management Association (HFMA)

Mr. Brian Green
Partner, Healthcare Audit and Reimbursement Services
Seim Johnson

Insurance Industry Investors

Mr. Robert M. Reardon
Senior Investment Officer
State Farm Insurance Company

International City/County Management Association (ICMA)

Ms. Shirley D. Hughes
City Administrator
City of Liberty, SC

Investment Company Institute (ICI)

Mr. Gerard Lian
Senior Analyst, Fixed Income Team

National Association of Bond Lawyers (NABL)

Mr. Wayne Gerhold
Law Offices of Wayne D. Gerhold

National Association of College & University Business Officers (NACUBO)

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

National Association of Counties (NACo)

Ms. Patsy Brown
Director of Accounting
Chesterfield County, VA

National Association of State Budget Officers (NASBO)

Mr. James R. Wells
Director, Governor's Finance Office
State of Nevada

National Association of State Retirement Administrators (NASRA)

Mr. Robert A. Wylie
Executive Director
South Dakota Retirement System

National Association of State Treasurers (NAST) Mr. David H. Lillard, Jr.
State Treasurer
State of Tennessee

National Conference of State Legislatures (NCSL)

Mr. Angus Maciver
Legislative Auditor
Montana Legislative Audit Division

National Federation of Municipal Analysts (NFMA)

Mr. Gilbert L. Southwell III
Vice President and Senior Municipal Analyst
Wells Capital Management

National Governors Association (NGA)

Mr. Benjamin Barnes
Office of Policy and Management
State of Connecticut

National League of Cities (NLC)

Ms. B. Sue Osborn
City of Fenton, MI

Native American Finance Officers Association (NAFOA)

Ms. Tasha Repp
Business Assurance Partner, Tribal Services Group
Moss Adams

Securities Industry and Financial Markets Association (SIFMA)


U.S. Census Bureau

Ms. Demetria Hanna
Branch Chief, Economic Statistical Methods 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