Industry Expertise

Practice Focus


Cheryl serves health care organizations, focusing on Medicare and Medicaid reimbursement and related billing and coding issues. She works with health care providers on graduate medical education programs and compliance with CMS’s provider-based requirements, and provides client support during Medicare and Medicaid audits and appeals. She also works closely with hospitals on their payment and funding issues, including wage indices and geographic classifications and reclassifications. Her health care experience began with two years at a Medicare fiscal intermediary, followed by more than eight years at a CPA firm specializing in long-term care facilities and over 10 years with a consulting firm, where she provided services to hospitals related to Medicare and other third-party payor issues before moving to Moss Adams in 2001.

Specific relevant experience includes:

  • Prepare Medicare and Medicaid cost reports for health care entities

  • Assist clients during third-party audits with Medicare and Medicaid

  • Formulate appeals of audit issues in connection with cost reports

  • Served as an expert witness  before the PRRB and on a case where hospitals sued the state for underpayment of claims

  • Work with hospitals on their medical education programs, including criteria for and establishment of new residency programs, tracking resident FTEs, estimating IME and GMEreimbursement, and computing the roll forward FTEs from the base year

  • Work with health care clients on certification, licensure, and provider-based status in conformance with applicable state and CMS regulations

  • Assist Critical Access Hospitals to capture appropriate reimbursement for services; perform interim settlement analyses

  • Assist hospitals with their Rural Health Clinic billing and reimbursement issues

  • Evaluate reimbursement impact of conversion of free-standing entities to provider-based; assist with applying provider-based criteria to entities to ensure compliance with CMS criteria

  • Prepare manuals on Medicare coverage, documentation and billing requirements specifically for psychiatric services to hospital clients

  • Assist health care entities with OIG investigations regarding Medicare billing and cost report issues

Selected Speaking Engagements

  • Medicare Regulatory Update
    (Healthcare Financial Management Association, Southern California and San Diego-Imperial Chapters Fall Conference, September 2015)
  • Medicare Regulatory Update
    (Moss Adams Voice of Experience, September 2015)
  • Medicare Regulatory Update
    (Healthcare Financial Management Association, Oregon Chapter, July 2015)

Professional Affiliations

  • Firm representative, Oregon Association of Hospitals and Health Systems
  • Member, American Institute of Certified Public Accountants
  • Past president, Healthcare Financial Management Association, Oregon Chapter
  • Past regional executive, Healthcare Financial Management Association, Region 11


  • BS, accounting and finance, Oregon State University