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.

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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 Chair

Jeffrey J. Previdi was appointed to serve as vice chair of the GASB effective July 1, 2017, later reappointed to a second term that concludes on June 30, 2026. He began serving as a member of the GASB on July 1, 2016. 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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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 30 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, and he was reappointed by the FAF Trustees in 2021 to a second term that concludes on June 30, 2027. 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 served ten years as the Colorado State Auditor. In that role, she was 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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Jacqueline L. Reck, Board Member

Jacqueline L. Reck began serving as a member of the GASB on July 1, 2022. Her term extends through June 30, 2026. Ms. Reck is the Robert Keith Professor in the Lynn Pippenger School of Accountancy at the University of South Florida. In addition to teaching financial and governmental and not-for-profit accounting, she has focused her research on governmental accounting and auditing, accounting information systems, and the reporting and use of financial information. Ms. Reck was a member of the Governmental Accounting Standards Advisory Council (GASAC) from 2012 to 2017 and served as vice chair in 2016 and 2017. Ms. Reck earned her PhD in accountancy from the University of Missouri-Columbia and master’s and bachelor’s degrees from the University of South Florida. She is a CPA and a member of the American Accounting Association, American Institute of CPAs, Association of Government Accountants, and Government Finance Officers Association.

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Carolyn Smith, Board Member

Carolyn Smith began serving as a member of the GASB on July 1, 2019. 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.

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.

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