Stephen L.

Garland, CPA 408 N Bridgestone Ave St Johns, FL 32259 (904) 553-0040 Summary of Qualifications A motivated certified public accountant with over 20 years of general accounting experience, a track record of proven revenue enhancements, attention to detail, exceptional organizing skills, and a talent for analyzing problems, developing and simplifying procedures, and finding sensible and realistic solutions seeking an opportunity to use these talents for the financial well being of a healthcar e institution. Skills and Accomplishments ? Completely revised bad debt write-off and recording process netting the Hospit al an additional $2 million in claimed Medicare third party reimbursement, ? Challenged the findings of a Medicaid audit by performing a detail review of p roposed audit adjustments, refuting the proposed adjustments, and recouping $2.5 million, ? Researched and developed data to refute Medicare managed care health plan over payment requests, resulting in approximately $3 million of reimbursement savings , ? Completely revised the accounts receivable valuation process, eliminating $4 m illion in financial statement audit adjustments, ? Created a financial projection model for a three hospital system that used 5 y ears of historical data plus projected changes to calculate a 5 year financial p rojection, ? Revised the Federal and State cost reporting methodologies to show greater cla rity, substantiate the reported amounts, and better organize the flow of the inf ormation, including detail analysis of expenses and revenues to ensure proper gr ouping for reimbursement purposes, ? Devised various reports to monitor revenues, bad debt write-offs, visits, codi ng trends, and changes in accounts receivable, ? Worked with the business office to model various payor contracts ensuring abil ity to better monitor accuracy of payments received, and ? Managed the medical records department of a Marine Corp battalion receiving ex cellent performance review of department operations.

Professional Experience Shands Jacksonville Healthcare, Jacksonville, Florida 2002 to present A non-profit academic and public 696 bed hospital Hospital Director of Reimbursement Manage the health system?s reimbursement department, overseeing the preparation and filing of all government reports, work with the Federal, State, and City gov ernment auditors in the audits of the hospital?s cost reports, and handle the ap peals of the Medicare cost report audits. Attending Staff Foundation, Jacksonville, Florida 2008 to present A non-profit academic support physician organization

Accountant Prepared the quarterly financial statements, maintained and reconciled the bank accountant, prepare the annual federal tax return, and file the annual staff cer tification reports. KPMG LLP, Jacksonville, Florida 2000 to 2002 Big 4 Public Accounting Firm, Assurance Based Advisory Services Manager Provided reimbursement advice and work clients. Compiled the annual government cost reports, defend those cost reports upon audit, reviewed and updated monthly accounts receivable compilations, and actively worked on projects to standardiz e hospital charge structures. Scott & White Hospital/Clinic, Temple, Texas 1998 to 2000 A combined 550 bed teaching hospital and 500 employed physicians clinics system Clinic Reimbursement Manager Managed the reimbursement, decision support, and system maintenance areas (7 emp loyees). Monitored the revenue reporting process, compiled the monthly contract ual allowances, supervised the preparation of the annual cost report, devised re ports to monitor revenues, bad debt write-offs, and financial trends, and taught coding/billing courses medical personnel. Memorial Health System, Savannah, Georgia 1996 to 1998 A non-profit 500 bed teaching hospital and numerous outlying clinics Hospital Reimbursement Manager Managed the health system?s reimbursement department (4 employees), oversaw the filing of all government reports and cost reports, compiled the monthly contract ual allowances, assisted with the system?s compliance program by reporting on re gulation changes, participated in the annual budget preparation process, and han dled the appeal of the Medicare cost reports? audit results. St. Elizabeth Medical Center, Beaumont, Texas 1995 to 1996 A non-profit 500 bed hospital Hospital Reimbursement Coordinator Filed all government reports and cost reports, compiled the monthly contractual allowances, participated in the annual budget preparation process, and handled t he appeal of the Medicare cost reports? audit results.

HCA Florida Hospital Division 1993 to 1995 For Profit Hospital Chain Reimbursement Analyst Oversaw all reimbursement activities for 6 hospitals within the division, monito red the monthly contractual allowances for accuracy and completeness, liaison wi th hospital chief financial officers assisting as needed with any reimbursement activities, prepared each hospital?s annual Medicare and Medicaid cost reports, and special reimbursement projects as requested. KPMG LLP, Jacksonville, Florida 1991 to 1993 Big 4 Public Accounting Firm, Assurance Based Advisory Services Consultant Provided reimbursement advice and work clients. Compiled the annual government cost reports, defend those cost reports upon audit, reviewed and updated monthly accounts receivable compilations, created a financial projection model for medi um healthcare system.

United States Navy 1978 to 1984 Hospital Corpsman Second Class Served in the United States Navy as a medical assistant. Primary duties include d providing healthcare to military personnel, managing the medical records depar tment, and coordinate the unit?s preventive medicine program. Received Good Con duct Medal. Honorable Discharge in November 1984. Education and Affiliations Bachelor of Science in Accounting (Magna Cum Laude), Florida State University, T allahassee, Florida, December 1990 Certified Public Accountant in the State of Texas since November 1995 Member: American Institute of Certified Public Accountants, Healthcare Financia l Management Association