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Rosemary is a member of the Accounting & Auditing Group and is Director of the firm’s HW Healthcare Advisors group. She has extensive experience in Medicaid & Medicare reimbursement, accounting and auditing issues with health care providers, including Intermediate Care Facilities for Individuals with Intellectual Disabilities and Skilled Nursing Facilities. With an extensive background in the preparation of Certificate of Need applications, Rosemary is highly knowledgeable in facility acquisitions, cost reporting and related issues including Medicaid audits/settlements. She also assists ICF providers with developing and implementing downsizing and conversion plans. Rosemary serves on the Ohio Healthcare Association’s Ohio Center for Developmental Disabilities Conference Committee and is a member of the Ohio Provider Resource Association (OPRA). She has been a member of our practice since 1995.