As a Senior Consultant, Ms. Smith supports the RUS Workout team by auditing the financial materials provided by cooperatives for use in debt restructuring financial analysis and forecasting. She also is responsible for establishing the accounting basis for many of the financial models, reconciling the actual data to the modeling framework and assuring the consistency in the framework for use in projecting the financial statements of the cooperatives. Ms. Smith has over 19 years of experience in the accounting and business administration fields, including 5 years at the American Petroleum Institute where she contributed to the financial reporting and analyses of the Environmental Expenditure Survey, Marine Gas Hazards Program and the 12th World Petroleum Congress. Ms. Smith is also the Controller of OnLocation, Inc. She has a B.B.A. (Magna Cum Laude) in Accounting from the University of Georgia.