Paul has been in public accounting since 2003. He provides business assurance and reimbursement consulting services to health care providers in acute and post-acute settings throughout the western United States.

Paul is well-versed in preparing Medicare and Medicaid cost reports, assisting clients during third-party audits, formulating appeals of audit issues in connection with cost reports, and assisting Critical Access Hospitals, Rural Health Clinics, and Federally Qualified Health Centers with billing and reimbursement issues. He explores the role of the Medicare cost report and claims data in the DRG and APC rate setting processes; wage index cost finding and labor market definitions with a focus on wage index reform; and Medicare cost report data-mining and benchmarking.

Selected Publications

Selected Speaking Engagements

  • Auditing and Monitoring SNF Operational & Reimbursement Compliance
    (LeadingAge – CA, May 2015)
  • The “Cost” of Uncompensated Care
    (HFMA Region 11 Symposium, January 2014)
  • The Impact of YOUR Medicare Cost Report
    (HFMA Region 11 Symposium, January 2013, January 2015)
  • Skilled Nursing Facility Medicare Regulatory Updates
    (OHCA Annual Convention, September 2012, 2013, 2014)

Professional Affiliations

  • Member, American Health Lawyers Association
  • Past Board Member, Healthcare Financial Management Association, Oregon Chapter
  • Past Trustee, Northwest Academy


  • BS, accounting, Linfield College