Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.


505 Fourteenth Street
Oakland, CA 94612-1912

Tel: 510.768.0066



Areas of Focus

  • Preparation and review of Medicare and Medi-Cal cost reports
  • Preparation of Medi-Cal Waiver Program (P14) workbooks
  • Preparation of AB 85 realignment reports
  • Contractual allowance calculations for monthly financial statements and year-end audit schedules
  • Review and preparation of OSHPD quarterly and annual reports
  • Representation in Medicare and Medi-Cal audits and appeals
  • Financial feasibility studies for various types of health facilities including FQHCs and rehabilitation hospitals and for mergers of acute care hospitals
  • Preparation of indirect cost proposals for federal grants




California State University, San Bernardino
  • Bachelor of arts degree in finance and economics
The University of Texas at Tyler
  • Master of business administration degree in healthcare management

Judy Bain


Judy Bain is a manager in the firm’s health care consulting practice with expertise in Medicare and Medi-Cal reimbursement and financial analysis. She works with a wide variety of facilities ranging from large teaching facilities with multiple levels of care to critical access hospitals, free-standing skilled nursing facilities, clinics, and free-standing Federally Qualified Health Centers (FQHC). Judy leverages decades of experience in the industry to help clients achieve their goals and overcome challenges.

Professional Memberships and Activities
  • Healthcare Financial Management Association (HFMA) - Advanced member