Industry Expertise

Practice Focus


Michael has worked in healthcare financial management since 1982. Most recently, he served as president of Southwest Consulting Associates, which combined with Moss Adams in January 2020. SCA worked with hundreds of hospitals for thousands of fiscal years to prepare and review Medicare DSH and Worksheet S-10 for cost report filings. Additionally, SCA oversaw the associated audits and managed the appeals for a variety of Medicare DSH-related issues.

Prior to joining SCA, Michael was the vice president of reimbursement services for Triad Hospitals Inc., a Fortune 500 company that operated 54 hospitals and 13 ambulatory surgery centers across the country. Michael also served as vice president of reimbursement for Charter Behavioral Health System, a fortune 500 company that owned and operated approximately 90 behavioral health hospitals during Michael’s tenure.

Selected Speaking Engagements

  • Worksheet S-10 Here To Stay: A First Look at MAC S-10 Audits
    (HFMA Metropolitan New York Mid-Year Accounting & Reimbursement Update Seminar, September 2019)
  • Medicare DSH/S-10 Update
    (Health Financial Systems User Meeting, August 2019)
  • Worksheet S-10: Calculating Hospital Uncompensated Care and Surviving an Audit
    (HFMA Annual Conference , June 2019)

Professional Affiliations

  • Member, American Health Lawyers Association
  • Member, Healthcare Financial Management Association


  • BBA, accounting, University of North Florida