"Every client deserves a practitioner who has sat where they sit — who knows what good AP governance actually looks like in a Fortune 500 environment."
— Rosemarie A. Smith, Founder
Rosemarie A. Smith, BSBA
Rosemarie A. Smith, BSBA, is the Founder and Managing Principal of RAS AP Consulting, LLC, and the creator of the trademarked governance discipline Managed AP Governance™ — a category she pioneered to bring structure, accountability, and integrity to Accounts Payable operations across mid-market and enterprise organizations. With more than 30 years of practitioner experience leading AP governance, vendor master integrity, financial operations, and ERP transformation initiatives, Rosemarie is recognized as one of the most authoritative voices in AP governance today.
Her career began at Universal Music Group's Shared Services Center, where she managed AP across all UMG labels — including Polygram and Def Jam — as well as Royalties, Publishing, and Distribution. She led enterprise-wide vendor master ownership and cleanup cycles, establishing the foundation for her lifelong commitment to operational integrity, internal controls, and financial compliance.
Rosemarie's expertise spans internal controls design, vendor master remediation, AP automation, digital transformation, certified 1099 & 1042 tax reporting compliance, and regulatory alignment across NACHA ACH and OFAC sanctions requirements. She created Managed AP Governance™, a practitioner-led, structured, end-to-end operating framework that unifies every part of the AP lifecycle into a single governed ecosystem — replacing siloed AP activities with unified accountability, built-in controls, and gap-free workflows that ensure accuracy, compliance, and audit-ready performance, regardless of the technologies an organization uses.
Today, Rosemarie advises global brands, high-growth companies, and industry partners on AP governance, supplier onboarding controls, and workflow remediation. She is a strategic partner to Esker, Corpay, Ramp, Onix, and Morado, and serves as a year-round Subject Matter Expert and thought-leadership contributor to the Institute for Finance & Operations Leaders (IFOL), where she develops practitioner-grade education and best-practice guidance for finance professionals worldwide.
Areas of Expertise
"Strong internal controls aren't a checkbox — they're what makes an audit-ready AP function possible."
— Susan Reilly, Subject Matter Expert
Susan Reilly
Susan Reilly is a Certified Bookkeeper with 35 years of experience in Accounts Payable, Internal Audit, Government Contract Billing, and Intercompany Accounting. Her background spans public sector, nonprofit, aerospace, and construction environments, giving her a broad operational perspective and a strong command of financial controls and compliance.
Susan currently serves as an Inspector General Auditor for the Brevard County Clerk of Court, where she leads audit planning, testing, interviews, workpaper development, and draft reporting. Her work focuses on evaluating internal controls, operational efficiency, and compliance with statutes, policies, and procedures.
Before joining the Clerk's Office, Susan supported the Space & Airborne Systems Segment at L3 Harris, managing intercompany accounting, AP, billing, contract setups, and month-end reconciliations. She authored desktop procedures, trained staff, and helped automate invoice-support retrieval to reduce manual workload and strengthen documentation. She also brings significant government contracting billing experience from Acuity International (formerly CHS), preparing invoices for 15+ cost-reimbursable, T&M, fixed-price, and fixed-unit-price contracts and ensuring alignment with contract requirements and client billing guidelines.
Earlier in her career, Susan served as Accounts Payable Manager for the ASPCA, leading a team of seven, implementing Concur Travel & Expense for 900+ employees, and overseeing high-volume weekly disbursements and escheat compliance. Her construction industry experience includes AP leadership roles supporting multimillion-dollar projects at Jonathan Metal & Glass and Norsouth Construction. Susan supports RAS AP Consulting as a Subject Matter Expert in AP Governance, Internal Controls, Audit Readiness, and Billing Compliance.
Areas of ExpertiseBuilt From 30 Years Inside the AP Function.
RAS AP Consulting was not built in a boardroom. It was built from decades of practitioner experience — inside Fortune 500 AP departments, managing real governance challenges, real vendor data problems, and real compliance deadlines.
Fortune 500 AP Leadership
Decades of hands-on AP governance experience inside large enterprise organizations — building controls, managing vendor data, overseeing compliance, and leading AP transformation from the inside.
RAS AP Consulting Founded
Rosemarie founded RAS AP Consulting to deliver practitioner-led AP governance to finance leaders who need outcomes, not recommendations. Based in St. Lucie County, FL.
Managed AP Governance™ Ecosystem Built
RAS assembled a purpose-built partner ecosystem — Esker, Corpay, Ramp, Morado, and Onix — each selected for a specific, defined role within the Managed AP Governance™ framework.
IFOL Speaker Invitation & Esker Silver Sponsorship
Recognized as an approved IFOL Partner and invited to speak on AP Governance Essentials. Achieved Silver Sponsor status at Esker All Access 2025 — affirming RAS's position in the AP automation ecosystem.
Managed AP Governance™ Trademark & Press Recognition
RAS AP Consulting filed the Managed AP Governance™ trademark, launched the full ecosystem website, and was featured in press coverage for ecosystem expansion and IFOL speaker invitation. Onix designated as exclusive Technical Enablement Partner.
What Is Managed AP Governance™?
A governance-led AP operating model that brings together controls, vendor data quality, compliance, automation, reporting, and continuous improvement into a single structured framework.
A governance-led AP operating model that delivers:
Evaluate current AP risks, gaps, workflows, and data quality.
Build governance standards, controls, roles, and compliance processes.
Align people, process, technology, and partners for better execution.
Monitor, improve, and scale AP performance over time.
Every Partner Has a Defined Role.
The RAS Managed AP Governance™ Ecosystem is not a referral network. Every partner was selected for a specific, technical reason — and operates within a defined tier of the governance framework.
Ready to Bring Practitioner-Led AP Governance to Your Organization?
Every engagement begins with a complimentary, honest assessment of your AP environment — led personally by our practitioner team, not a sales representative.