Michelle Horaney
National Director, State & Local Government, Education and Gaming, RSM US LLP, Davenport, IA
![Michelle Horaney](https://images.prismic.io/gfoaorg/e3cd4265-7631-44ac-a14a-828fd99d0513_MHoraney.png?auto=compress,format&rect=0,62,520,416&w=500&h=400)
Michelle is an audit partner and the National Director for State & Local Government, Education and Gaming. She has responsibility for audit, accounting and risk containment matters across the firm's state and local government, education and gaming practices. Michelle has worked with a variety of clients in the public sector including cities, counties, school districts, higher education institutions, native American tribes, defined benefit plans and special purpose governments.