MICHAEL GAUGHAN

**** *. ******* *** *: 502-***-****

LaGrange, KY 40031 abl4td@r.postjobfree.com

PROFESSIONAL SUMMARY

Over 20 years experience in a senior finance and operations role in with an

emphasis on all aspects of Healthcare. Skilled in implementing strategic

planning and directly impacting bottom-line results, with specific skills

in:

Create Profitable New Divisions

Direct Multi-Department Operations

Policy Development

Billing and Reimbursement

Budgeting and Analysis

Financial Strategies

PROFESSIONAL EXPERIENCE

ROBERT HALF, INC., Louisville, KY AJILON FINANCE., Louisville, KY

1998-2000; 2002; 2008; 2009; 2010

Financial Consultant

Worked with senior management to resolve P&L and efficiency issues at North

American Stainless, a major manufacturer of rolled stainless steel, T & WA

Inc., a major supplier in the automotive industry and Praxair Inc., a major

healthcare provider. Performed P/L analysis with recommendations at United

Warranty. Also resolved outstanding trading and A/R issues at LG&E Energy

due to their exit from the gas trading business. Performed audit at

Gallatin Steel to prepare company to go through due diligence.

DELTA DENTAL of Kentucky, Louisville, KY 2003-2007

Director of Billing and Enrollment

Reporting to the VP of Finance and Operations, led all billing and

enrollment operations for the leading provider of dental insurance to

groups and individuals. Implemented policies and procedures. Developed

weekly and monthly finance and operations reports tracking applications,

phone calls, billing, collections, and budget variances. Directed 2

managers and staff of 22.

Worked closely with IS department to insure system integrity and

implementation of system updates.

Reduced over 60 days balances from $3.3MM to less than $10,000.

Reduced staffing even though workloads in both areas increased by 100%.

CARETENDERS, INC., Louisville, KY 2001

Director of Accounts Receivable

Directed 8 Account Receivable Managers and staff for a company in the

Visiting Nurses Services Industry. Analyzed daily revenue and collections

for budget variances. Implemented policies and procedures. Worked with Vice

President of IS to ensure system integrity and updating. Prepared weekly

and monthly financial reports.

HEALTH ESSENTIALS, INC., Louisville, KY 2000

Director of Business Office Services

Supervised 3 accounting managers, 2 supervisors, and staff of 20 for a

startup National Healthcare Company in the Nurse Practitioner Industry.

Implemented policies and procedures. Analyzed daily sales and collections

for budget variances. Prepared weekly and monthly financial reports.

Responsible for contracts, certifications, and compliance.

Worked with Regional Vice Presidents to resolve ongoing issues.

LABORATORY CORPORATION OF AMERICA, Louisville, KY 1991-1997

Controller

Direct supervision of Director of Accounts Receivable, 2 accounting

managers, 6 supervisors, and 74 accounting employees. Analyzed daily sales

and revenue adjustments for variances in price per accession for a company

with sales of $350MM per year. Administered contracts, reimbursements,

pricing, and compliance for over 350 third-party insurance carriers.

Preparation of monthly financial reports.

MICHAEL GAUGHAN Page 2

BURNS & ROE SERVICES CORP., Louisville, KY 1988-1990

Financial/Administrative Supervisor

Implemented and administered all financial and administrative functions for

a $20MM service, maintenance, and construction contract at the Louisville

Naval Ordnance Plant. Supervised the accounting, payroll, purchasing, and

personnel functions. Prepared monthly financial and statistical reports for

the corporation and the government.

HEALTH CONCEPTS CORP., Louisville, KY 1985-1988

Facilities Analyst/Accounts Receivable Manager

Responsible for training, supervision, and auditing of all accounting

functions conducted by 10 company-owned nursing homes. Functions included

patient accounting, payroll, accounts payable, accounts receivable,

employee benefits, and budgeting.

. Set up controls pertaining to billing and collecting of receivables

from private pay customers, Medicaid, and Medicare at a subsidiary

durable equipment company.

SOME ACHIEVEMENTS:

. Improved production by 100% with no increase in staff.

. Slashed outstanding balances of payments more than 60 days overdue by

99.9%. Maintained lowest outstanding balance rate out of 10 divisional

offices, positively impacting DSO's throughout the company.

. In-depth experience in managing cost controls, ensuring customer

loyalty, purchasing, and all Human Resources functions. Brought

construction and maintenance projects to a timely and successful

conclusion within job cost estimates.

. Trained Administrators to meet financial and corporate operational

guidelines. Two results were that budget overruns were stopped and

accounts receivables were lowered.

EDUCATION

B.S., Business Administration, University of Louisville, Louisville, KY

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