Industry Expertise

Practice Focus


Michael has worked in health care financial management since 1982. He delivers provider reimbursement enterprise solutions to hospitals and health systems, including Medicare Disproportionate Share Hospital (DSH), Worksheet S-10, cost reporting, and outsourced reimbursement management services.

Most recently, Michael served as the president of Southwest Consulting Associates, which combined with Moss Adams in January 2020. SCA worked with hundreds of hospitals 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. He 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.

External Publications

  • "Proposed Changes to the Medicare Cost Report and Instructions" (HFMA NJ Garden State Focus, Winter 2021)
  • "Worksheet S-10 is Here to Stay: Program Update and a Look at MAC S-10 Audits" (Management in Healthcare, Winter 2020-21)
  • "New Supporting Documentation Requirements for Medicare Cost Reports" (HFMA Metro NY Newscast, Fall 2020)

Selected Speaking Engagements

  • Medicare Update: Medicare DSH and Uncompensated Care Payments
    (Health Financial Systems User Meeting, December 2020)
  • The Current and Future State of Medicare
    (Moss Adams Health Care Conference, October 2020)
  • 2021 Medicare Regulatory Update for Hospitals (Proposed Rule Updates
    (Oregon HFMA, August 2020)
  • Cost Report Worksheet S-10 Audits and Future Compliance
    (NH-VT HFMA, August 2020)
  • 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)
  • 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

Insights from Michael Newell