Experience personalservice

Experience knowledgeable advice

Experience a healthierbusiness

Assurance n Tax n Consulting

We offer highly specialized assurance, tax and consulting services to a diverse range of health care

organizations, from small physician groups to global multifacility providers. Through our network of

specialists, we deliver custom-tailored solutions that empower each of our health care clients to operate

healthier and more efficient businesses.

Experience the power of being understood.SM

The rapid evolution of the health care field presents a variety of tough challenges. Improving patient care and safety while

coping with ever-rising costs is difficult enough. But today’s health care leaders must also deal with complicated and fast-

changing reimbursement systems, cumbersome tax codes and unpredictable revenue cycles—all while managing disparate

risks and pursuing capital for investments in everything from information technology to advanced medical equipment.

What’s more, industry executives must adapt to an array

of complex changes mandated by recent health care

reform legislation.

With our depth of health care experience and breadth of

resources, we are uniquely qualified to help. We’re here

to address your distinct needs. We’re here to provide

customized solutions to help you succeed, now and

in the long term. And we’re here to earn your trust.

Because when you trust the advice you’re getting,

you’ll have greater confidence that your next move

is the right move.

Navigate the complexities with advice you can trust.

“The audit team’s knowledge of accounting standards and issues in the health care industry is excellent. They worked with our management and audit compliance committee in a manner that was both understandable and nonconfrontational.”

E d J e n k i n s

Chair, UMC Audit and Compliance CommitteeUniversity Medical Center

Tucson, Arizona

Over 6,500 professionals at more than 75 offices with approximate annual revenues of over $1 billion

make us the fifth-largest provider of assurance, tax and consulting services in the United States.

Experience strength in numbers.

McGladrey is uniquely positioned to provide the knowledge, resources and guidance you need to overcome the challenges

you’re facing and to achieve your strategic objectives. McGladrey ranks as the fifth-largest provider of assurance, tax and

consulting services in the United States.

Regardless of the client or the engagement, we are committed to having senior-level professionals provide reliable,

responsive and highly personal service.

Seeing things from your point of view is our point of difference.

Our professionals are passionate about the health care

field. In fact, we have teams of specialists exclusively

devoted to the industry, many of whom joined us after

gaining invaluable experience working with insurers,

provider organizations and regulatory agencies.

They combine in-depth industry knowledge and

technical knowledge with the creativity needed to deliver

innovative, practical and cost-effective solutions for even

the most formidable challenges.

World-class capabilities. Personal relationships.

“The depth of talent at McGladrey has far exceeded our expectations. I can honestly say that we learn more from them each year than they learn from us—a first in my 30-plus years’ experience!”

T h o m a s J . F i t z p a t r i c k

Chief Financial Officer — Medical Center CampusUniversity of Miami

Coral Gables, Florida

We’re so committed to understanding the needs of businesses like yours, we have teams of experienced

advisers devoted solely to the health care industry.

Experience dedicated service.

In such a fast-moving field, it’s not enough to know what’s worked in the past. You also need to anticipate change.

By maintaining long-standing relationships with local, state and federal regulatory agencies and remaining intimately

involved with key industry associations (including HFMA, HIMSS, AHA, NRHA, AAHAM and ACHE), we’re able to keep up to the

minute on trends, issues, rules and regulations that may affect our health care clients.

In addition, we regularly conduct surveys and benchmarking studies, oftentimes partnering with national organizations. These

thought-leadership initiatives enable us to remain fully abreast of best practices and emerging concerns.

We believe each of our clients deserves a carefully tailored,

custom-fit approach. So we work diligently to gain a

thorough understanding of your unique situation—your

challenges, opportunities and resources. Only then will we

recommend a course of action, one specifically developed

to address your particular needs.

You may turn to us for an integrated mix of services that are

seamlessly coordinated to achieve a variety of goals. Other

times you may choose to retain us for our knowledge in a

single specialty. When circumstances warrant, we’ll team

up with professionals from other practice areas to offer

fresh, imaginative perspectives. We’ll even partner with

experts outside our organization—if that’s what it takes to

meet your needs.

Understanding the value of forward thinking.

One size fits all doesn’t fit you.

“If you’re looking for results, McGladrey is the top health care adviser, bar none. Unlike other firms we’ve worked with, McGladrey was able to identify millions in additional Medicare funding—and they’re not even done yet. What’s more, they understand us and openly share methodology so the results can be sustained over time.”

P a t K e e l

Executive Vice President and Chief Financial OfficerGood Shepherd Health System

Longview, Texas

One piece isn’t the whole picture. So we take an integrated approach that enables us to bring

a diverse range of experience to the table.

Experience true integration.

Our capabilities go beyond superb assurance and tax services to include an unparalleled array of specialized health

care consulting services. Further, our integrated delivery model enables us to skillfully orchestrate a diverse range of

complementary expertise. The result? Comprehensive, coordinated and cost-effective solutions. Following are some of

the health care services offered by McGladrey.

Financial AdvisoryRevenue cycle and system implementationICD 10 readiness servicesReimbursement strategy

TechnologyElectronic health record and meaningful useInformation security and privacy complianceBusiness intelligence and data analytics

TaxCommunity health needs assessmentTax planning and preparationSales and use tax

AssuranceFinancial statement auditForecast and financial feasibilityRegulatory reporting

Risk AdvisoryEnterprise risk managementInternal auditRegulatory compliance (HIPAA, PCI)

Health care industry services.

“By far, the best service I have experienced in my 25 years in senior health care financial management. The support level of the partners has been exceptional. They are always a phone call away, and their professionalism and subject matter expertise are unmatched.”

C h i e f F i n a n c i a l O f f i c e rlarge health care system

Tax

McGLADREY HEALTH cAREMcGLADREY

HEALTH cARE

Assurance

Risk Advisory

Financial Advisory

Technology

Experience the power of being understood.SM

Our objective is to provide you with the highest-quality service while delivering maximum return on your investment. Achieving that requires gaining your trust and confidence—first, by convincing you that we truly understand your unique situation, then by demonstrating that we have the knowledge, technical experience, creativity and passion to help you win. Because when you trust the advice you’re getting, you can be confident that your next move is the right move.

800.274.3978 www.mcgladrey.com/healthcare

This document contains general information, may be based on authorities that are subject to change, and is not a substitute for professional advice or services. This document does not constitute assurance, tax, consulting, business, financial, investment, legal or other professional advice, and you should consult a qualified professional advisor before taking any action based on the information herein. McGladrey LLP, its affiliates and related entities are not responsible for any loss resulting from or relating to reliance on this document by any person.

McGladrey LLP is an Iowa limited liability partnership and the U.S. member firm of RSM International, a global network of independent accounting, tax and consulting firms. The member firms of RSM International collaborate to provide services to global clients, but are separate and distinct legal entities that cannot obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party.

McGladrey®, the McGladrey logo, the McGladrey Classic logo, The power of being understood®, Power comes from being understood®, and Experience the power of being understood® are registered trademarks of McGladrey LLP.

© 2013 McGladrey LLP. All Rights Reserved.

Our capabilities go beyond superb assurance and tax services to include an unparalleled array of specialized health care consulting services. Further, our integrated delivery model enables us to skillfully orchestrate a diverse range of complementary expertise. The result? Comprehensive, coordinated and cost-effective solutions. Following are some of the health care services offered by McGladrey.

Health care industry services

Consulting servicesFinancial advisory

Health care organizations not only need to thoroughly understand

the financing mechanisms supporting their operations, they also

must remain compliant with complex and continually changing

regulatory requirements and reimbursement methodologies. We

can assist with revenue performance, regulatory reporting and

compliance requirements to ensure proper reimbursement without

compromising organizational integrity. Our services include:

• Revenue performance

- Revenue cycle and cash acceleration

- Revenue integrity (e.g., DRG, APC, RUG, and PFS—assurance

services)

- CDM review, charge capture and medical coding (including

ICD 10 education, readiness and implementation, MDS and

oasis) compliance

- RDS (rational, defensible and strategic) pricing

- Contract performance analysis

• Regulatory reporting, compliance and recovery

- Regulatory reporting (e.g., hospital, SNF, FQHC, RHC, OPO,

HHA); Medicare-Medicaid cost report preparation and review

services

- Regulatory recovery (e.g., GME and IME, DSH/SSI, 340B, organ

transplant, Medicare bad debts, transfer DRG, Medicare cost-

finding assessment)

- Reimbursement strategy (e.g., including provider-based,

provider consolidation impact analysis, Medicare change

of ownership (CHOW)—merger and acquisition regulatory

analysis)

- Medicare compliance and OIG work plan risk assessment

- Medicare appeals, reopenings and litigation support services

- Wage index (and occupational mix) improvement services

- Certificate of need preparation

- Provider enrollment

• ICD 10 readiness services

- Governance and roadmap development

- ICD 10 Rapid Assessment®

- Workplan creation

- Training and execution

- Testing and transition

• FQHC specialized services

- FQHC spin-off analysis

- FQHC and FQHC look-alike designation

- Federal grants management

- Operational productivity

- Financial and operational training

• Claims administration review services

- TPA and PBA claims processing accuracy

- Plan eligibility review services

- Contract compliance and performance guarantee

assessment

• Performance improvement

- Operational Rapid Assessment®

- Operational reengineering, transformational change and

project management

- Activity-based costing—Validate charge master and

benchmarking operational performance

- Creating and improving shared services

- Financial closing improvement and controls

- Project management, systems implementation and

other strategic initiatives

• Mergers and acquisitions

- Buy-side and sell-side due diligence

- Working capital assistance

- Merger integration and optimization

- Divestures and carve-outs

• Valuation

- Fair value reporting

- Tax and business succession

800.274.3978www.mcgladrey.com/healthcare

McGladrey LLP is the U.S. member firm of RSM International, a global network of independent accounting, tax and consulting firms.

© 2013 McGladrey LLP. All Rights Reserved.

• Litigation and dispute advisory

- Damage assessment

- Litigation support including expert testimony

- Corporate recovery

- Forensic accounting

Technology

We help health care organizations align their people, processes

and technology to enhance performance and reduce costs. Our

professionals have significant operational, technical and clinical

experience — delivering technology solutions that help manage

information and achieve the organization’s strategic objectives. Our

services include:

• Technology assessment, strategy and roadmap development

• System evaluation and selection of:

- Electronic health record and practice management systems

- Enterprise resource planning systems

- Customer relationship management systems

• Implementation project management

• Business intelligence and data analytics

• Data sourcing, mining and integration

• Infrastructure design and implementation

• Information security assessment and planning

• Cloud and mobile computing strategy and leadership

Risk advisory

Health care organizations face a host of potential risks as they seek

to meet the often incompatible demands of diverse constituencies,

including employees, patients, payers, investors, regulators and

legislators. We can help anticipate, evaluate and manage such risks.

Our services include:

• Enterprise risk management (ERM)

• Governance and corporate compliance

• Regulatory compliance (e.g., Medicare and Medicaid)

• HIPAA and HITECH

- Compliance assessment

- Readiness review

- Risk assessment

- Policy development and training

• Technology risk assessment

- Information systems controls, policy and procedure review

- Business continuity and disaster recovery

• Sarbanes-Oxley advisory and related implementation

• Internal audit partnering and outsourcing

• Model audit rule (MAR) assistance and implementation

• Fraud prevention and investigation

• Breach investigations, internal or external network security

vulnerability reviews

• Construction and real estate advisory services

TaxStrategic tax planning and accurate, timely compliance are

critical issues for all organizations. Our tax advisers have the

specialized and extensive knowledge needed to address the

complex issues facing health care organizations. Locally-based

specialists draw on our national resources and experience to

help manage federal, state and local obligations while bringing

innovative tax planning ideas to your leadership team.

Our tax services include:

• Community Health Needs Assessment (CHNA)

- Planning and data collection

- Strategy and analysis

- Evaluation and measurement

• Tax-exempt organization compliance

• Community benefit reporting

• Tax planning and return preparation

• Unrelated business income

• Sales and use tax

• Intermediate sanctions

• Tax research and analysis for strategic tax planning

• IRS examination and appeals representation

• Special needs planning

AssuranceYour stakeholders need to know they can trust the financial

statement you deliver. Our industry knowledge, integrity and

thoroughness leads to independent and objective opinions

regarding your financial statements. We also go beyond the

numbers, turning data into information and recommendations

that can assist you in better decision making and improving

future performance.

McGladrey is one of the nation’s top providers of assurance and

assurance-related services to health care organizations and

providers. Our assurance services include:

• Financial statement audits

• Regulatory reporting services

• Examined forecasts and financial feasibility

• SSAE 16 (formerly SAS 70) reports

• Employee benefit plan audits

• OMB Circular A-133 audits