Acknowledgments

Comptroller General’s Advisory Council on Government Auditing Standards (2016-2020)

Drummond Kahn, Chair
International Institute and Government Audit Training Institute
Graduate School USA

Corey Arvizu
Heinfeld, Meech & Co., P.C.

Dr. Brett M. Baker
U.S. Nuclear Regulatory Commission, Office of the Inspector General

Jon Hatfield
U.S. Federal Maritime Commission, Office of the Inspector General

Philip M. Heneghan
U.S. International Trade Commission, Office of the Inspector General

Mary L. Kendall
U.S. Department of the Interior, Office of the Inspector General

Deborah V. Loveless
Tennessee Comptroller of the Treasury, Division of State Audit

Martha S. Mavredes
Auditor of Public Accounts of the Commonwealth of Virginia

Kimberly K. McCormick
Grant Thornton LLP

Amanda Nelson
KPMG LLP

Dr. Demetra Smith Nightingale
Urban Institute

Dr. Annette K. Pridgen
Jackson State University

Dianne Ray
Colorado Office of the State Auditor

Harriet Richardson
City of Palo Alto

Randy C. Roberts
Arizona Office of the Auditor General

Brian A. Schebler
RSM US LLP

Ronald Smith
RHR Smith & Company CPAs

GAO Project Team

James R. Dalkin, Director
Kristen A. Kociolek, Director
Christie A. Pugnetti, Auditor in Charge
Michael F. Bingham, Senior Auditor
Mary Ann Hardy, Senior Auditor
Rebecca A. Riklin, Senior Auditor

J. Lawrence Malenich, Managing Director, Financial Management and Assurance
Robert F. Dacey, Chief Accountant

Staff Acknowledgments

In addition to the project team named above, also contributing were Mark Cheung, Clayton T. Clark, Oliver A. Culley, Francine M. DelVecchio, Vincent Gomes, John R. Grobarek, Sean P. Joyce, Jason M. Kelly, Delores J. Lee, Aaron M. Livernois, Quang D. Nguyen, Grant L. Simmons, Adrienne N. Walker, Kimberly Y. Young, and Matthew P. Zaun.