Amy Runge
National Practice Leader, Long-Term Care


Amy has provided accounting, auditing, and consulting services since 1986. Amy serves as the National Practice Leader for the firm’s Long Term Care practice group.She focuses on managing audits of senior living organizations, including continuing care retirement communities, retirement communities, skilled nursing facilities, assisted living facilities, as well as home health agencies, hospices, clinics, hospitals, foundations, religious organizations, voluntary health, and welfare organizations.

She has significant experience conducting audits in accordance with Government Auditing Standards, the OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the HUD audit guide, and the Accounting and Audit Guide for Healthcare Organizations issued by the American Institute of Certified Public Accountants.

Amy provides the following services for her clients:

  • Financial statement preparation and analysis
  • Internal control studies and system reviews with recommendations for system improvements.
  • Tax exempt bond financing consents and agreed-upon procedures
  • Agreed-upon procedures for governmental entities and other organizations, including contract reviews and grant and regulatory compliance
  • Preparation and review of organizational budgets and forecasts
  • Preparation of accounting and administrative policy and procedure documents
  • Assistance with training of clients’ staff

Amy has participated in internal peer reviews and has been featured as a speaker at various health care association conferences on accounting and auditing topics. She is the national practice leader for the firm’s Long-Term Care Practice which serves many senior living clients and has published several articles in national health care publications.

Selected Publications

  • "Facility Purchasers Require a Lot of Paperwork" (Provider Magazine, April 2016)
  • "Construction Audits Mitigate Unexpected Costs" (co-author, Seniors Housing Business, July 2015)
  • "Designing an Audit and Monitoring Program for Your Long-Term Care Facility" (co-author, Moss, April 2014)
  • "How the ACA Impacts Compliance and Ethics Programs of LTC Facilities" (California Healthcare News and Washington Healthcare News, May 2013)

Selected Speaking Engagements

  • Complex Operating Structures
    (LeadingAge California, Annual Conference, May 2015)
  • Accounting and Auditing Update
    (California Primary Care Association CFO Conference, May 2013)
  • Audit Committee and Auditors, Working Together
    (Leading Age of California, May 2011)

Professional Affiliations

  • Firm representative, Leading Age
  • Member, American Institute of Certified Public Accountants
  • Member, California Association of Health Facilities
  • Member, California Society of Certified Public Accountants


  • BS, accounting and finance, Southeast Missouri State University
  • MBA, University of Phoenix