Accounting Principles Council
Established to support NACUBO’s accounting guidance and advocacy efforts, the Accounting Principles Council (APC) consists of volunteer representatives from member institutions. The volunteers are accounting and finance professionals knowledgeable in matters such as financial accounting standards and external financial reporting (FASB and GASB), managerial accounting and reporting, and financial analysis. The APC serves as an advisory body to and is appointed by the President of NACUBO.
Members of the APC serve on various project teams and standing committees, including: Following activities of the Financial Accounting Standards Board and Governmental Accounting Standards Board; Financial Reporting Inconsistencies; Managerial Accounting, Analysis, and Decision Support.
Past and notable projects include: Higher Education's Blank Slate Reporting Project; Endowment Accounting Issues; Financial Responsibility and the Department of Education, GASB/FASB Differences; Sarbanes-Oxley Guidance; Preparing for an Audit; Developing an Operating Measure for Independent Institutions; Benchmarking; Interim Financial Reporting; GASB/NASACT Committee; and Audit Issues.
Council Members
Dr. Russ Hannah, Chair
Associate Vice Chancellor for Business and Finance
Arkansas State University
Sharon Heinle, Vice Chair
Associate Vice President & Comptroller
The George Washington University, NACUBO representative – AICPA NFP Panel
Matthew Brewer, Past Chair
Controller
California Institute of Technology
Ms. Terri Albertson
Controller
Haverford College
Mr. John Horn
Comptroller
University of Pennsylvania
Mr. James Ponce (ACUA)
Director, Internal Audit
Wake Forest University
Mr. Jason Schroeder
Senior Manager, Accounting Standards & Theory
Notre Dame University
Ms. Kerri Tricarico
University Controller and AVP Financial Operations
New York University
Ms. Kelli Hudson Perry
Assistant Vice President for Finance and Controller
Rensselaer Polytechnic Institute
Mr. Tom Ewing
Associate Controller and Director, Financial Reporting.
The Ohio State University
Dr. Mary L. Fischer (AAA)
Professor of Accounting
University of Texas at Tyler
Ms. Anita Kovacs
Associate Vice President, Finance
Florida State College at Jacksonville
Mr. Robert Kuehler
Associate Vice President and University Controller
University of Colorado
Mr. Chris Leach
Associate Vice President for Financial Services & Controller
Texas A&M University - San Antonio
Ms. Dana Malone
Assistant Controller
University of Texas System
Ms. Ruth Satorre
Director of Corporate Accounting
University of California System
Technical Advisor
Mr. Charles Tegen
Associate Vice President for Finance
Clemson University
GASB Project Liaison
Ms. Mary Wheeler
FARM author and Project Consultant
NACUBO Staff Liaison
Susan Menditto
Senior Director, Accounting Policy
