Brittany Smith

Overview

Brittany is a manager with CLA and is solely dedicated to CLA’s governmental retirement plan team. She has more than 14 years of experience in public accounting, including twelve years specializing in assurance and consulting services for government retirement systems. As a manager, Brittany oversees many of CLA’s governmental retirement plan team’s financial statement audits and consulting engagements. She has been integral to the implementation of new accounting standards impacting government retirement systems including the implementation of GASB 67, 68, 74. and 75. During the last 11 years of her career, she has implemented and built out data analytical procedures on all of her government retirement plan audit engagements and provided guidance to pensions on implementation of internal data analytic solutions.

Coordination of audits and financial statement preparation for plans such as:

• Governmental multiple-employer cost sharing and agent pension plans
• Governmental defined contribution plans of various structures
• Governmental multiple-employer cost sharing and agent OPEB plans

Additional technical experience outside the scope of traditional financial statement audit engagements:

• Consulting engagements focused around using data tools to review and identify anomalies within big data with significant experience working with benefit payments, contributions and census data
• Audits of schedules required by GASB 68 and performance of related census data testing
• Audits of schedules required by GASB 75 and performance of related census data testing
• Various consulting and examination engagements with governmental pensions to assess controls and provide in-depth recommendations based on industry best-practices and accepted internal control frameworks

Education

In the community