![Image of Michelle Horaney](https://akamai-opus-nc-public.digitellcdn.com/aicpa/speaker-icons/3ad63dc2fcf04230c54c66c34f27cf7467882f92db3b8bc10aa154a97f8f00e4_1024x1024.png)
Speaker
Michelle Horaney
CPA, MBA
Partner
RSM US LLP
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.