Our Board Members

Tom L. Allen

Mr. Allen joined the Board in January 2006 and serves as its Chairman. He also is serving on the accounting department faculty at Weber State University. He retired June 30, 2004, as Chairman of the Governmental Accounting Standards Board (GASB) after serving in that capacity for nine years. Prior to becoming the GASB Chairman on July 1, 1995, he served one year as a part-time member of the Board. Mr. Allen was elected as Utah State Auditor in 1984 and served as the State Auditor of Utah until he resigned to chair the GASB. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants (AICPA) where he served from 1987 to 1990 as Chairman of the AICPA Members in Government Committee. He also served on the AICPA’s Ethics Executive Committee, Government Accounting and Auditing Committee, and Auditing Standards Board.

Debra Bond

In November 2009, Ms. Bond assumed the role of Deputy Controller of the Office of Federal Financial Management within the Office of Management and Budget (OMB).  As Deputy Controller, she is responsible for helping coordinate OMB’s efforts to initiate governmentwide improvements in all areas of financial management, including financial reporting, improper payments, open government, and real property management.  Prior to her current position, Ms. Bond served as the Chief Financial Officer of U.S. Immigration and Customs Enforcement (ICE) within the Department of Homeland Security (DHS), managing budget, finance, acquisition, and asset management matters.  She moved to ICE from the US-VISIT program in DHS, where she served worked on initiatives to improve coordination of terrorist screening efforts in the federal government.  Earlier, Ms. Bond served in multiple capacities within OMB, including Policy Analyst in the Office of Information & Regulatory Affairs working on labor issues.   Later, Ms. Bond moved to various Resource Management Offices (RMOs) including the Labor Branch, Justice Branch, and the Homeland Security Branch, where she concentrated on immigration policy and biometrics policy.  Ms. Bond holds a master’s degree in public administration from North Carolina State University and a bachelor’s degree in political science from the University of North Carolina at Chapel Hill.

Robert Dacey

Mr. Dacey is currently Chief Accountant for the Government Accountability Office (GAO). Mr. Dacey has provided leadership for significant GAO efforts in financial accounting and auditing, as well as in information security, homeland security, and other information technology areas. He served as Director of the consolidated financial statement audit for the initial three audits of the U.S. government’s financial statements. He also led GAO’s initial financial audit efforts at the Department of Health and Human Services and the Internal Revenue Service, and the development of comprehensive audit manuals for financial auditing and information security as well as related training. Mr. Dacey served as a member of the AICPA’s Auditing Standards Board (ASB) and the FASAB Accounting and Auditing Policy Committee. In addition, Mr. Dacey’s long-term leadership in GAO’s information security audit efforts has resulted in numerous result-oriented reports and testimonies, including (1) addressing information security challenges in federal agencies and corporations, (2) assessing emerging information security issues, and (3) evaluating the federal government’s efforts to protect our nation’s private and public critical infrastructure from cyberthreats. Prior to joining GAO, Mr. Dacey was a senior manager with Deloitte & Touche and served as divisional business manager and controller for an international corporation. Mr. Dacey is a Certified Public Accountant, Certified Government Financial Manager, and Certified Information Systems Auditor. He received a B.B.A., magna cum laude, from the University of Cincinnati and a J.D. from the George Mason University School of Law.

Michael H. Granof

Dr. Granof is the Ernst & Young Distinguished Centennial Professor of Accounting and a University Distinguished Teaching Professor at the University of Texas at Austin. He has over 40 years’ experience in the accounting profession. He is the author of several textbooks, including Government and Not-for-Profit Accounting: Concepts and Practices. He has served on a number of professional committees and standard-setting boards including the National Council on Governmental Accounting, the U.S. Comptroller General’s Advisory Council on Government Auditing, the Governmental Accounting Standards Advisory Council and the Association of Government Accountants’ Financial Management Standards Board. Dr. Granof holds a doctor of philosophy degree from the University of Michigan Graduate School of Business Administration as well as an MBA from Columbia University Graduate School of Business and a bachelor of arts degree in economics from Hamilton College. He joined the Board in July 2009.

Sam McCall

Dr. McCall has over forty years experience in governmental auditing. He served as deputy state auditor for the state of Florida and is presently the city auditor in Tallahassee, Florida. He actively promotes citizen centric reporting and has extensive knowledge of performance measurement and reporting. In 2009, he received a Doctor of Philosophy in Public Administration from Florida State University with an emphasis in government financial management. His dissertation topic was An Analysis of Local Government Performance Measurement Reports. In addition to his many career and educational accomplishments, Dr. McCall has served the profession through many volunteer activities at the international, national, state and local levels. He was vice-chair of the International Internal Auditing Standards Board, a member of the Comptroller General’s Advisory Council on Government Auditing Standards, and national president of the Association of Government Accountants. His prior experience with accounting standards-setting includes serving on task forces for the Governmental Accounting Standards Board as well as the American Institute of CPAs FASAB Rule 203 review panel. He is a certified public accountant, certified government financial manager, certified internal auditor, and a certified government auditing professional.

Mark Reger

Mr. Reger is the Deputy Assistant Secretary Accounting Policy, Office of the Fiscal Assistant Secretary, Department of the Treasury. He has oversight responsibility for the consolidation and publishing of the Financial Report of the U.S. Government and the new Office of Financial Innovation and Transformation. He also serves as the Treasury representative on the FASAB. Prior to joining the Office of the Fiscal Assistant Secretary, Mr. Reger served as the Chief Financial Officer (CFO) of the United States Office of Personnel Management (OPM) from 2007 through May 2010. As CFO, he led OPM’s financial management operations including accounting, payroll processing, budget, financial policy, financial systems, strategic planning and coordination, performance and evaluation, internal control activities and OPM’s President’s Management Agenda program. Prior to joining OPM, Mr. Reger held leadership positions in federal, state and local government. He served as the CFO of the Federal Communications Commission (FCC) and the Chairman of the Small Agency Council Finance Committee. At FCC, he was responsible for the compilation of the Agency’s first auditable financial statements which received an unqualified opinion. Before coming to Washington, D.C. he spent 20 years in Maryland government, serving in a series of senior management positions including CFO of the Maryland Department of Agriculture and culminating in his position as the Chief Deputy Treasurer of Maryland. Mark briefly served as a Deputy Treasurer for Baltimore County Public Schools and was responsible for the security and information technology functions of one of the largest school systems in the nation. He also served as a Deputy Treasurer for the District of Columbia responsible for banking and financial services. Mark is a Certified Public Accountant licensed in Maryland, and Certified Government Financial Manager. He has been a member of the Senior Executive Service since 1998 and graduated from the Federal Executive Institute in 1999. Mr. Reger was granted a Henry Toll Fellowship by the Council of State Governments in 1994 and is a 2005 graduate of the executive leadership program of Said Business School in Oxford, England.

Alan H. Schumacher

Mr. Schumacher was most recently Executive Vice President and Chief Financial Officer of the American National Can Group, a $2.5 billion NYSE-listed manufacturing company where he spent most of his career. He began as a Senior Internal Auditor and held positions of increasing responsibility throughout his career. He developed and executed global financial strategies and directed all financial activities including treasury, cash management, tax, accounting, finance and control, internal audit, investor relations and risk management functions. In his early career, he worked for three years as a senior auditor with Price Waterhouse LLP. Mr. Schumacher holds a BS in accounting from the University of Illinois at Chicago, and an MBA from Roosevelt University. He is a member of the Illinois Society of Certified Public Accountants, and the American Institute of Certified Public Accountants. Mr. Schumacher joined the Board July 1, 2002.

D. Scott Showalter

Mr. Showalter is a teaching professor at North Carolina State University and a retired partner from KPMG LLP. He served as a technical advisor and lead partner to many of KPMG’s largest and most complex public sector clients, including the states of Nebraska, New York, Michigan, Pennsylvania, and South Carolina; the cities of Houston, Indianapolis, Miami, Milwaukee, and Washington, D.C.; the city/county of San Francisco; and the Department of the Treasury, U.S. Customs, Department of Agriculture, and Defense Information Systems Agency. He has also served on a number of professional committees and task forces created by the Governmental Accounting Standards Board, the Government Finance Officers Association, and the American Institute of CPAs. He graduated summa cum laude with a bachelor of science degree in business administration (accounting) from the University of Richmond, Robins School of Business. He is a Certified Public Accountant and a Certified Government Financial Manager. He joined the Board in July 2009.

Harold I. Steinberg

Mr. Steinberg has over 30 years’ experience serving government clients as a partner with KPMG. From 1973 to 1981, he was in charge of the firm’s practice with state and local governments. During that time, he was one of the organizers of the effort that led to publication of the Preferred Accounting Practices for state governments. From 1983 to 1991, Mr. Steinberg led KPMG’s federal practice. He retired from the firm in 1991 to become the first Deputy Controller of the Office of Federal Financial Management at the Office of Management and Budget.  In that capacity, he served for two years as a member of FASAB and was instrumental in developing its first two concepts statements—Objectives of Federal Financial Reporting and Entity and Display. Since leaving OMB, he has made substantial contributions to financial reporting through his support for the Association of Government Accountants’ Certificate of Excellence in Accountability Reporting program for the federal government and Service Efforts and Accomplishments reporting program for state and local governments.   He is a Certified Public Accountant and a Certified Government Financial Manager. He joined the Board July 1, 2007.