Fiscal First Aid Reviewers

The GFOA would like to thank the fiscal first aid review panel for its quality assurance work on the content included here.


  • Anthony Bridges, Deputy Executive Officer, Fiscal Crisis and Management Assistance Team, Atascadero, California

  • Vivian A. Calkins-McGettigan, Director of Finance, Hanover County, Virginia
    She has more than 20 years of experience in local government finance. Prior to her employment with Hanover County, Vivian was the director of finance for Fauquier County and Public Schools, Virginia, from 2005-2008. She was the accounting division chief for Prince William County, Virginia, from 2002-2005 and from 1990-2002 she worked her way up through several accounting and financial management positions with The Maryland-National Capital Park and Planning Commission including the final three years as the accounting division chief. She became a GFOA Certified Public Finance Officer in 2005. She has been an active member of the GFOA since 1990 and a GFOA CAFR reviewer since 1993. Vivian has been an Executive Board member for Virginia GFOA since 2005 and currently chairs the Education Committee. She has also serves as an adjunct accounting professor for the University of Richmond since 2005 and has written several articles on local government accounting and finance for professional journals.

  • David Millican, Finance Director, City of Santa Fe, New Mexico
    David Millican has almost 40 years of experience working in and providing services to state and local governments. He started his career as a state and local government industry audit specialist for a major CPA firm, taught accounting as a Peace Corps Volunteer in Afghanistan and has also served as Vice President of a municipal management information software provider where he assisted more than 30 cities in the selection and installation of citywide integrated application software and hardware systems. Dave has extensive experience with employing participative budget and change management processes to redefine municipal services and business models. He is an experienced negotiator with experience in labor relations, integrated waste management, redevelopment and land entitlement. He has succeeded in securing additional resources without tax increases to assure that adequate funding was available to support core municipal services. After moving to local government as finance director of Burlingame California, he also served as finance director of South Lake Tahoe. In Fremont, California, he held the positions of finance director, deputy city manager and chief financial officer, and interim city manager. Dave retired from the City of Fremont after 18 years in 2004. Since then he has held the position of interim financial services manager in Santa Rosa, California, while the city recruited a CFO, served as a senior management advisor with a national local government consulting firm, and is currently the finance director of the City of Santa Fe, New Mexico.

  • Melanie D. Purcell, Assistant Director of Municipal Technical Advisory Services, University of Tennessee
    Melanie Purcell serves as the assistant director for the Municipal Technical Advisory Service (MTAS) at the University of Tennessee Institute for Public Service. She has served local governments for the past 16 years including as a village manager, deputy city manager, finance officer, and budget director. She holds a master's of public policy degree from the University of Michigan and a bachelor of arts degree in economics from San Francisco State University. She is a Certified Public Finance Officer and is active with GFOA committees. She has been a GFOA Distinguished Budget Presentation Awards Reviewer for 13 years, a PAFR reviewer for two years, has written several articles on local government finance for professional associations, and has taught public budgeting for MTAS, the Michigan Municipal League, and Eastern Michigan University.

  • Tom Soave, Manager, Fiscal Services Division, Oakland County, Michigan
    Tim has worked for 25 years in the Oakland County, Michigan’s Department of Management and Budget. During that time, he has supervised a wide variety of different functions. Since January 2002, Tim has been the manager of the Fiscal Services Division. During his tenure with Fiscal Services, Oakland County became the first unit of local government in Michigan to receive all three GFOA financial presentation awards. In addition to being an active budget reviewer for the GFOA, Tim has served the Michigan GFOA serving on the Board of Directors for 10 years in various roles. In September 2008 Tim received the MGFOA’s Life Membership Award for his service to the association.

  • Larry Spring, Chief Financial Officer, City of Miami, Florida

  • Daniel Wilson, Chief Financial Officer, Mentor Public Schools, Ohio
    Wilson has been the chief financial officer for the Board of Education of the Mentor Exempted Village School District since March 2004. He has more than 34 years experience in the fiscal management of Ohio Public Schools. Wilson served as member of the Board of Trustees for the Ohio School Employees Retirement System from 1992-1996. Wilson was appointed to the Board of Trustees by former Governor Taft and served a four-year term from 2004-September 2008, serving as president of the Board of Trustees during 2006-2007. Wilson is the past president of the Ohio Association of School Business Officials, the past chairman of the Board of Trustees for the Foundation for School Business Management, and a past Board of Director for the Health Action Council of Northeast Ohio. He currently serves as vice chairman of the Employee Benefits Cooperative, which is an Ohio Regional Council of Governments and was formerly a member of the Educational Tax Policy Institute Advisory Committee. He also serves as the Ohio PTA School Finance Consultant.  He has guest lectured on school finance at numerous universities and colleges and has been a presenter at many OASBO, OSBA and Ohio PTA seminars. In 1997, he received the Ohio Government Finance Officers Association Innovation in Public Finance Award and the 1995 publication of his Outstanding Business Document was recognized by the Foundation for School Business Management.