Carolyn Smith began serving as a member of the GASB on July 1, 2019, and was appointed by the FAF Board of Trustees in 2023 to a second term that concludes June 30, 2029. Ms. Smith led the Columbus (OH) City School’s Office of Internal Audit from 2010 to 2023, most recently as its chief audit executive. In that role, she led all audits and advised the Board of Education on 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 third-party anonymous fraud reporting system, and the whistle-blower policy. During her tenure, Ms. Smith was recognized by Ohio Auditor of State Dave Yost as a Taxpayer Hero for her commitment to ethics and integrity. She was selected as the Ohio School Board Association Exemplary School District Employee in 2019.

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. Ms. Smith also led the quality improvement department.

Ms. Smith is active in the accounting profession and volunteers her expertise to various national and state organizations either as a Board member, committee member, or general member. She received a bachelor’s degree from Franklin University and a master’s of business administration from Ohio University.