
Timothy Henry
Chief Accountant

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About me
Certified Public Accountant, Hospital & Health Care Finance, Non-Profit Organizations, Interim CFO and Management
Education

Georgia State University
1975 - 1978Bachelor of Business Administration (BBA) Accounting
Experience

Gwinnett Hospital System
Sept 1978 - Dec 1981Chief AccountantHired as hospital system's first internal auditor. Advanced to Chief Accountant in 1981.Supervised accounting department including accounts payable, payroll, and general ledger. Designed and implemented initial internal audit procedures. Prepared written reports to the Assistant Administrator for Finance. Assisted with development of on-line computer systems including inpatient admission, discharge and transfer and outpatient admissions and billing. Assisted with feasibility study for construction of replacement facility. Implemented in-house Medicare and Medicaid cost report and reimbursement function. Show less

Hyatt, Imler, Ott & Blount, P.C.
Jan 1982 - Dec 1992PartnerHired as firm's first staff accountant. Advanced to Manager in 1985 and Partner in 1988. Directed the firm's Healthcare Audit and Reimbursement practices, which includes reimbursement compliance and planning, PRRB and intermediary appeals, financial projections, CON preparation assistance, rate optimization, tax-exempt issues and financial statement audits.Presented audit reports, management letters and various consulting reports to hospital boards and management. Participated in the firm's marketing of healthcare consulting services, including medical records, concurrent review and physician practice management. Published and edited the firm's healthcare newsletter, Health Care Update (1990-1992). Show less

Emory University
Jan 1993 - Jul 1994Assistant VP for Internal AuditDirected and managed the internal audit services for Emory University including Emory University Hospital and Crawford Long Memorial Hospital. Managed field work for the University's OMB Circular A-133 Supplementary Financial Report (Single Audit). Plan, schedule and manage one full-time employee and 15 - 20 part-time independent contractors (approx. seven (7) FTEs). Reported directly to the University's Executive Vice-President and Board of Trustees, Finance Committee.

Wesley Woods, Inc.
Aug 1994 - Apr 1998VP for Finance and CFODirected and managed the accounting, budget, reimbursement and finance functions for diverse non-profit organization holding a 100-bed hospital, two nursing homes totaling 344 beds, 7 retirement facilities totaling over 1350 units, and a fund raising foundation. Experience with tax-exempt bond issues ($30 million), letters of credit ($25 million), lines of credit and other bank loans ($10 million). Maintained significant banking and bond underwriter relationships. Implement information systems selection and conversion process. Transitioned nursing home beds to another non-profit organization to build a replacement facility on the Wesley Woods campus. Served as Secretary and Treasurer for Wesley Woods Board of Directors and its six subsidiary boards. Show less

Healthcare Management Advisors
May 1998 - Jun 2000VP Compliance Services/ConsultantResponsible for developing and managing the firm’s Compliance Services, including development and implementation of compliance programs designed to meet OIG guidelines, and the Chief Compliance Officer Outsourcing and Mentoring services. Also, responsible for directing and managing the several of the firm’s Medicare and Medicaid risk assessment and compliance program engagements. Lead management role in firm engagements involving accounting issues, Medicare and/or Medicaid reimbursement issues, and internal financial controls. Show less

Independent Self-Employment
Jul 2000 - Oct 2003ConsultantInterim Hospital CFO (143 bed, 52 bed, and 25 bed facilities)Outsourced Corporate Compliance OfficerDevelopment and Implementation of OIG Corporate Compliance ProgramsDevelopment and Implementation of HIPAA Privacy and Security ProgramsOIG Integrity Program Compliance and ReportingThird-Party Cost ReportsSpecial Projects

Union General Hospital, Inc.
Oct 2003 - Jun 2013Chief Financial OfficerOrganization’s first dedicated Chief Financial Officer/Controller responsible for financial reporting and business operations of independent non-profit healthcare system comprised of a general acute-care hospital, a critical access hospital, two hospital-based skilled nursing facilities, a free-standing dialysis clinic, two rural health clinics, a medical office practice, EMS/ambulance service and a wellness (fitness) center. Also, served as Compliance Officer until April 2012.Experience and Accomplishments:• Hospital information system conversion from CPSI to McKesson Paragon.• Development of consistent AR management processes (9 separate ARs) resulting in decrease of AR days outstanding.• Created reliable interim financial processes and reporting.• Created consistent and reliable monthly reports for Board of Directors presenting comparative data with prior periods including trends in standard metrics and financial performance.• Improved and systemized all facets of accounting and financial reporting processes.• Reduced annual financial audit adjustments to zero.• Organized and managed Revenue Cycle processes from registration through collection.• Negotiation of managed care contracts and agreements.• Production of organization’s tax returns including 990 and 1065.• Production of organization’s Medicare and Medicaid cost reports including 2552, 265 and DCH nursing home.• Accounting, financial reporting and debt compliance of $34 million hospital expansion and renovation project. Includes arrangement of bank qualified tax-exempt financing.• Implemented organization’s initial and current Compliance Program and HIPAA Privacy and Security regulations.• Investigation and resolution of compliance issues including correspondence and resolution of OCR investigations.• Research and reporting of various topics concerning health care reform, accounting, 3rd party reimbursement, revenue cycle, taxation, OIG compliance and HIPAA. Show less

Warbird Consulting Partners, LLC
Oct 2013 - Jan 2014Interim Project ConsultantInterim assignment performing budget, tax, financial analysis, and audit preparation for a 330-bed integrated healthcare delivery system located in metro Detroit, Michigan. Financial systems utilized: McKesson Paragon, StrataJazz (budget and decision support), and ProSystems Tax.

TotalMed IT
May 2014 - Jun 2014Project ConsultantProvided technical assistance for a large health system's Accounting department transition to McKesson Paragon. Including transition in workflow, data conversion and integrity, and financial reports.

Union General Hospital, Inc.
Jul 2014 - May 2016Chief Financial OfficerRequested by the CEO to rejoin the organization and reprise my prior role as Chief Financial Officer following the sudden departure of the current CFO. Immediately restored timely and accurate financial reporting, external audit preparation, third-party payor cost reports, and financial management and oversight. Identified the immediate need for a business intelligence solution and drove the process and selection of Sisense (www.sisense.com). The implementation and use of Sisense dashboards created immediate productivity and efficiency gains. See entry below for more information on experience at Union General Hospital. Show less

Health Law Network (HLN)
May 2016 - nowProject ConsultantA variety of interim project assignments involving primarily healthcare related litigation support and expert witness. Projects involve review and analysis of depositions, research of related rules and policies, and writing conclusions based primarily on my 40+ year experience as a CPA and CFO in the hospital and healthcare industry.

Timothy N Henry CPA LLC
May 2016 - nowCertified Public Accountant
Copper Basin Medical Center
Apr 2017 - Mar 2019Interim CFO and Post-Closing AdministratorTeaming up with a business partner, we attempted a bold and brazen effort to stabilize a small rural community hospital. Unfortunately, the combination of prior years' mismanagement, crushing debt, declining reimbursement, aging infrastructure and equipment, decline in community economy, and a complacent governing board, medical staff, and local government resulted in the facility ceasing operations on October 1, 2018, becoming the 8th hospital in Tennessee to close since 2010.

Health Data Specialists, LLC
Feb 2018 - Jun 2018Project ConsultantInterim assignment assisting two Pennsylvania hospitals combining under a single provider number and tax ID number. Project involved modifying information systems and operational workflow to accommodate the project's very unique requirements. My involvement with this project was due to my experience in hospital business office operations and the hospitals' current patient information system.

Health Data Specialists, LLC
Dec 2018 - Feb 2019Project ConsultantInterim assignment locating, verifying and extracting specific patient data from a HDS client hospital's current patient information system for use in a benchmarking tool utilized by the hospital's parent provider network. Worked entirely by secure remote access. Project required extensive use of SQL and Excel data analysis.
Licenses & Certifications

Certified Public Accountant
GeorgiaFeb 1984
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