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Dan Gaafer
Daniel S. Gaafar, CPA - dang@bradleycpa.com

As a partner in the firm, Dan offers significant experience in reimbursement consulting and auditing healthcare entities, including hospitals, long-term care facilities, Federally Qualified Health Centers (FQHC’s), Rural Health Centers, and agencies and facilities for the developmentally disabled. Having completed additional training in the area of not-for-profit finances, he is always up-to-date on regulations and practices in this arena.

A point of differentiation with the firm is that partner involvement in the work as evidenced by Dan’s active, hands-on approach to handling his client base. He has provided attestation services such as audits, internal control reviews and accounting research. Due diligence for acquisition activity of healthcare entities, ranging from an individual long-term care facility to a major long-term care/hospital system, is another area of his expertise.

He is involved in the direct delivery or supervision of audit and healthcare consulting services including Medicare and Medicaid reimbursement, third-party reimbursement, general ledger organizations and structure and development of internal controls, policies and procedures.

Working with trade associations representing long-term care facilities and FQHC’s and the developmentally disabled, he has identified reimbursement issues and analyzed them to develop strategies for improvement. H has represented healthcare providers in audits and appeals with the Provider Reimbursement Review Board and Indiana Family and Social Services Administration.

To assist client in their long-term planning, Dan provides financial projections and analysis of filing and payment as well as research and recommendations regarding potential growth through mergers and/or acquisitions.

Professional Affiliations: Indiana Health Care Association, Health Care Council of Illinois, Healthcare Financial Management Association, American Institute of Certified Public Accountants, Indiana CPA Society.

Education: BS, Industrial Management. Purdue University, West Lafayette, IN

Prior Experience: Healthcare consultant for a national public accounting firm and auditor the City of Indianapolis.

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Wade Hill
Wade E. Hill, CPAwadeh@bradleycpa.com

A partner in the firm, Wade’s career has focused exclusively in the healthcare arena. His expertise includes acquisition analysis; due diligence; cost report preparation for both critical access hospitals and prospective payment system hospitals; reimbursement planning and analysis of new federal regulations; wage index review and various other healthcare consulting engagements.

Before joining Bradley Associates in 1996, he worked for the State Board of Accounts in Indiana as a financial statement auditor. During his two-year tenure, Hill worked with hospital providers. He then transitioned to the Indiana Medicare Fiscal Intermediary where he performed audits on Medicare cost reports filed by Hospitals, home offices, mental health centers, home health agencies and skilled nursing facilities.

His prior experience has enabled him to be effective in developing relationships with various fiscal intermediaries during audits of cost reports and planning stages of transactions, such as development and changes in home office cost reports and other unique transactions.

His consulting assignments have included financial modeling and projections relative to the development of acute and specialty hospitals. Working with some of the largest healthcare systems in the country, he has developed expertise in cost reports, reimbursements and other related services for facilities in multiple states.

Professional Affiliations: Healthcare Financial Management Association, National Rural Health Association, American Institute of Certified Public Accountants, and the Indiana CPA Society.

Education: BS, Accounting. Indiana University, Bloomington, IN

Prior Experience: Financial statement auditor for the Indiana State Board of Accounts; auditor for Medicare Fiscal Intermediary.

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Tracy Mitchell
Tracy R. Mitchell, CPA - tracym@bradleycpa.com

Tracy has been in public practice since 1982 and with Bradley Associates since 1983. His career has focused on auditing and consulting assignments with hospitals, nursing facilities, agencies that server the developmentally disabled and other healthcare entities. As a resource for many of the trade associations representing these healthcare businesses, he is widely regarded as the go-to person for accounting and finance issues in this industry.

Through extensive educational pursuits and detailed reviews of rate-setting parameters and regulations, Tracy is an industry leader in the Medicaid reimbursement methodologies. He is able to provide invaluable insight into a variety of healthcare reimbursement scenarios and address even the most complex healthcare issues.

His experience and understanding of the business has prepared him to work not only with healthcare entities but also assist state authorities in any potential healthcare crisis. He has provided consulting services relative to provider tax, inter-governmental transfer and waiver issues and performed forensic accounting services in support of Medicare compliance investigations.

He provides a wide variety of consulting services to healthcare clients, including assistance with governmental funding, Medicare, Medicaid and other third-party reimbursement consultation, various states’ Medicaid cost reporting preparation, audit and review services, strategic planning, representation before regulatory authorities and cost studies.

He has prepared and now oversees the preparation of Medicare and Medicaid cost reports for hospitals (acute care, CAH, LTACH and rehab), nursing facilities and other healthcare facilities nationwide.

Professional Affiliations: Ohio Health Care Association, Indiana Association of Rehabilitation Facilities, American Institute of Certified Public Accountants, Indiana CPA Society, Healthcare Financial Management Association.

Education: BS, Accounting; MBA. Indiana University, Bloomington, IN

Prior Experience: Healthcare consultant for a national CPA firm.

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Skander Nasser
Skander Nasser III, CPA - skandern@bradleycpa.com

Skander is a partner with Bradley Associates which he joined in 1988. Throughout his career, he has worked with some of the largest healthcare systems in the country, advising and assisting them in their long-range planning, specifically in mergers and acquisition, joint ventures from start to finish.

Active in a number of professional associations, he is an acknowledged expert in many areas of healthcare finance and has been a keynote speaker at numerous sessions. His expertise includes fair market valuations and related analysis, reimbursement planning and preparation of home office, PPS, CAH and other cost reports, strategic planning, hospital-physician joint venture consulting, mergers and acquisition planning and development of compliance strategies for various regulatory issues, healthcare taxation compliance and numerous other healthcare consulting projects.

On a national level, he advised in mergers and acquisitions consulting and facilitation between healthcare providers with a primary focus on hospitals and physician groups. He also provides consulting relative to the development of acute care and specialty hospitals, including financial modeling and projections.

Hospital-physician alignment, including hospital joint ventures, unique management and other relationships and ambulatory services is another area of expertise. Skander has completed strategic planning for large physician groups, including cardiac, orthopedic and multi-specialty physician practices and has also developed comprehensive business plans and financial pro-formas and analysis for hospitals, physician practice groups and long-term care entities.

Feasibility studies, methodology for strategic pricing strategies and managed care contract negotiations are other services he has provided to hospitals and other healthcare entities.

Professional Affiliations: Healthcare Financial Management Association, National Rural Health Association, Indiana Hospital Association, American Institute of Certified Public Accountants, Indiana CPA Society.

Education: BS, Accounting. Indiana State University, Terre Haute, IN

Prior Experience: Eight years as healthcare consultant for a regional CPA firm.

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Eric Neidig
Eric J. Neidig, CPA, CGMA  – ericn@bradleycpa.com

Eric is a Partner with Bradley Associates and a 2002 graduate of Indiana University with a Bachelor of Science Degree in Accounting and Finance. Eric joined the Firm in 2002 immediately following graduation.

Eric has worked as both an auditor and consultant to various healthcare providers, including hospitals, nursing facilities, group homes and federally qualified health centers. His general areas of expertise include Medicare and Medicaid cost report preparation, including preparation of home office, prospective payment system hospitals, critical access hospitals, and other cost reports; Medicare and Medicaid appeals preparation; financial statement audits; HUD audits; strategic rate reviews for hospitals; and general healthcare consulting.

His experience also includes the following: preparation of Medicare and Medicaid cost reports for nursing facilities, group homes, federally qualified health centers, and other healthcare entities; reimbursement consulting relating to Medicare bad debts, State DSH and other reimbursement programs; assurance and attestation services including audits, compilations and other agreed upon procedures; and merger and acquisition assistance. Eric has significant experience in the preparation of annual hospital budgets; assisting hospitals in the calculation of third-party settlements and contractual allowances for month end close; and research and preparation of projections and financial statements for various healthcare entities. Eric has also assisted in the development and implementation of methodologies to implement strategic pricing strategies and estimate the effects on reimbursement by payor for various hospitals.

Professional Affiliations: American Institute of Certified Public Accountants, Indiana CPA Society, and Healthcare Financial Management Association.

Dan Rogers
Dan Rogers, CPA, CGMAdanr@bradleycpa.com

Dan is a Partner with Bradley Associates and a 2008 graduate of Indiana University with a Bachelor of Science Degree in Accounting and Finance. Dan joined the Firm in 2007 as an intern and began full-time immediately following graduation.

Dan has worked as both an auditor and consultant to various healthcare providers, including hospitals, nursing facilities, group homes and physician groups. His general areas of expertise include Medicare and Medicaid cost report preparation, including preparation of home office, prospective payment system hospitals, critical access hospitals, and other cost reports; financial statement audits and other assurance services; fair market value analyses of physician compensation; mergers and acquisition consulting; valuations of various healthcare entities; and general healthcare consulting.

With his experience in the preparation of Medicare and Medicaid cost reports for hospitals, nursing facilities, group homes, home health agencies and other healthcare entities, Dan has developed relationships with various Medicare and Medicaid intermediaries across the country. Dan has also assisted in the development and the implementation of compliance programs for Stark, Anti-kickback, Intermediate Sanctions and other regulations and statutes, including the development of programs to document compliance with hospital and nursing home fair market value payments to physicians. Dan also provides consulting services related to internal controls and grant compliance, including compliance with the Office of Management and Budget Circular A-133 and the new Uniform Guidance

Dan is a member of the AICPA, Indiana CPA Society, and Healthcare Financial Management Association.

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