IAR26: Financial Reporting Model Changes: GASB 103

Chris Leach is accounting policy analyst at NACUBO. Prior to that, he served for almost 20 years in associate vice president and controller positions at both Texas A&M University-San Antonio and Washburn University. Leach also has extensive experience in the private sector. He was assistant vice president for strategic planning and analysis at Security Benefit Group, a financial services company based in Topeka, KS. He began his professional career in the audit practice of Deloitte and Touche in Baton Rouge, LA. Chris left Deloitte in 1994 as an audit senior manager after time in the firm's national office and its Columbus, OH, office. Chris received both his bachelor’s and master’s degrees in professional accountancy from Mississippi State University. He has held certified public accountant (CPA) licenses in Mississippi (active), Louisiana (inactive), and Ohio (inactive). He and his wife, DeAnn, live in Columbus, MS, with their three dogs, two cats, and the occasional field mouse.

Michael D. Baumert is Associate Vice President and Controller at Arizona State University and is responsible for operational accounting, financial reporting, tax, payroll and capital asset management services for the University. Tasked with coordinating the annual financial and federal single audits for the University and serving on multiple University committees and working groups, he is a valued functional partner among his University peers on high-profile and sensitive University initiatives. Under his leadership, Arizona State University has achieved yearly recognition from the Government Finance Officers Association and its prestigious Certificate of Achievement for Excellence in Financial Reporting program for the University’s Annual Comprehensive Financial Report. He has led University efforts to manage acquisitions and integrate operations of multiple entities, most notably the Thunderbird School of Global Management in 2015, the Bermuda Institute of Ocean Sciences in 2021, and California College of ASU in 2022. He received his Master of Public Administration (MPA) from Arizona State University in 2006 and his BS in Accounting and BA in Political Science from Miami University in 2003. He began his professional career with the Arizona Office of the Auditor General as a financial auditor prior to joining the Arizona State University Financial Services office in 2012. Since that time, he has held progressively more responsible leadership positions within Financial Services. He is an active Certified Public Accountant licensed in the state of Arizona and a member of and serves on various boards of the Arizona Society of Certified Public Accountants, the Phoenix Chapter of the Association of Government Accountants and he is a member of the NACUBO Accounting Principles Council. He teaches workshops with the Western Association of College and University Business Officers (WACUBO) and is a regular presenter in academic classrooms and other higher education forums. He and his wife Amy have five children and reside in Tempe.

Tom Ewing has over 30 years of higher education accounting and reporting experience at The Ohio State University. He is a CPA and earned his MBA at The Ohio State University in 2012. Ewing is a former member and chair of NACUBO's accounting principles council and received the Daniel D. Robinson award in 2020. He also served on the GASB disclosure framework task force. Ewing has been married for 37 years to his wife, Colleen. They have two grown daughters and a five-year-old granddaughter.