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.

Earlier in her career, Ms. Smith served as a senior auditor with Foxx & Company CPAs and as a lead auditor with Parms & Company CPAs. She is a board member of the Association of Local Government Auditors, and a member of the Institute of Internal Auditors, the Ohio Society of CPAs, the Association of Government Accountants, and the Council of the Great City Schools.

Ms. Smith holds a bachelor’s degree in business administration from Franklin University and an MBA from Ohio University. She is a certified public accountant and is certified in risk management assurance.

Ms. Smith’s term concludes on June 30, 2024, and she is eligible to be considered for reappointment to a second term.