Carol MacLeod joined Government Finance Officers Association (GFOA) as a Senior Project Manager with GFOA’s Research and Consulting Center. She leads the outreach efforts related to GFOA’s Best Practices in School Budgeting for school districts and community colleges, Smarter School Spending, and the Alliance for Excellence in School Budgeting. Carol is a CPA and holds a BA in Accounting from the University of South Florida and an MSM in Information Systems from Florida Institute of Technology. In addition to being a licensed CPA, she also holds the professional designations of Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Government Auditing Professional (CGAP) and Certified Administrator of School Finance and Operations (SFO). Before joining GFOA, she worked in governmental accounting and auditing for over 30 years, including most recently, 11 years as the CFO at Lake County Schools, in central Florida. Lake County Schools was one of the four original districts that participated in the Spending Money Smartly project beginning in 2013 that provided the foundational work for GFOA’s Best Practices in School Budgeting, Smarter School Spending, and the Alliance for Excellence in School Budgeting.