About Michelle

Michelle Horaney is the state and local government, education and gaming industry audit technical leader for RSM. In this role, she is responsible for audit, accounting and risk containment matters across the firm’s state and local government, education and gaming practices.

Experience

Prior to joining RSM’s National Professional Standards Group, Michelle served as a public sector specialist. She has worked with a variety of public sector organizations, including cities, counties, school districts, Native American tribes, higher education institutions, defined benefit pension plans, other postemployment benefit (OPEB) plans and special purpose governments.

Michelle has extensive experience conducting compliance audits under the Single Audit Act and supports the development of RSM’s firmwide single audit tools. She also serves as the firm’s liaison to the Governmental Accounting Standards Board, sits on the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel and participates in the AICPA’s Enhanced Oversight review program.

Professional affiliations and designations

• Certified public accountant, Iowa, Illinois, Colorado and Nebraska
• American Institute of Certified Public Accountants
• Iowa Society of Certified Public Accountants
• Illinois CPA Society
• Central Association of College and University Business Officers
• Government Finance Officers Association
• National Association of College and University Business Officers
• Native American Finance Officers Association

Education

• Master of Business Administration, St. Ambrose University
• Bachelor of Science, accounting, Illinois State University