To whom it may concern,

I have been involved in hospital and physician financial operations, analysis an

d reporting since 1987. My experience covers not only General Ledger accounting
, but years in healthcare decision support and analytics that includes a wide va
riety of initiative development and support, program profitability / proforma an
alysis, cost accounting and productivity models, CDM and charge capture responsi
bilities, demographic, geographic regional planning models and much more. Havin
g been employed with some of the best west coast healthcare providers in their b
est years has allowed me to grow in an atmosphere of innovation and ground break
ing development.
My most recent experience at Kaiser was the management of non-member rev-cycle a
nd AR accounting for the northern California region. This role included managin
g all events, resources and transactions of a 4 day (rev-cycle) closing processe
s. I participated in revenue integration management and was key in adding new C
DM items, which triggered revenue and AR routing, and ultimate disposition as a
capitated charge write-off or to open AR. I also teamed with senior department
management in determining and validating month-end reserve requirements.
Just prior to coming to Kaiser, I spent 7 years with Catholic Healthcare West in
the role of Regional Financial Reporting manager. I was responsible for month
-end financial consolidations and reporting for as many as 21 major facilities (
and related ancillaries) in the CHW system, and was a developer in standardized
metric reports to allow comparisons between facilities of disproportionate size
Then, at the City of Hope I spent 13 years managing the Decision Support functio
n. It was in this role that I became deeply involved in revenue (and cost) anal
ysis, compliance issues, financial results reporting, and working with all level
s of financial, operational and clinical management. For market planning and pro
duct development I was responsible for building regional demographic models usin
g GIS software to pinpoint target population centers.
My career has continually emphasized high computer literacy, data management ski
lls and the ability to communicate complex financial and operational data into c
oncise and understandable language. I am also very comfortable in presentation
roles, with large or small audiences of varying sophistication.
I am a clear communicator, personable, and able to break down complex subjects i
nto less complex parts. I have a sense of humor, and a good listener as well.
I am a dedicated, hard working person and feel I would make a positive contribut
ion to whatever position I was considered for. I look forward to the opportunit
y to meet with hiring principals to further outline how I can make a positive co
ntribution.
Thank you.

James P McArdle
4064 Valle Vista Drive, Chino Hills, CA 91709
909.597.8982 (H) 909.539.5356 (C) jm10ae444@westpost.net
SUMMARY
* A financial professional with more than 20 years of diverse experience in fina
ncial reporting, budgeting, cost accounting, financial and operational analysis
and decision support for major medical centers and healthcare systems
* A creative manager, with exceptional abilities in organizing data into meaning
ful information; experienced in developing and presenting concise information fo
r large and diverse groups.
* A good people manager able to work with people of diverse backgrounds and prof
essions.

PROFESSIONAL EXPERIENCE:
KAISER PERMANENTE, NORTHERN CALIFORNIA REGION 2008 - present
Patient Business Services Manager
Oversaw month-end revenue cycle process into general ledger for largest region o
f the KP organization.
* Responsible for managing revenue cycle general ledger closing process that in
cluded planning, journal and interface review / approval to managing all events
effecting the closing process.
* Managed staff of 8 - 4 GL accounting personnel and 4 data analysts.
* Review and approval of all CDM additions and insuring proper GL coding and cha
rge disposition (i.e., capitation write off vs non-member revenue.
* Assisted medical center management in validating their charge capture process
and reconciliations back to work logs.
* Responsible for preparing month end results and metrics and presenting to seni
or financial management with 4 day closing turnaround.
* With PBS director, responsible for accuracy and reconciliations of AR reserve
accounts and adequacy of recorded reserves against open AR approaching $1.0 bill
ion gross.
POMONA VALLEY HOSPITAL MEDICAL CENTER 2007 - 2008
Controller
Oversaw accounting function and month-end closing process for 436 bed acute care
facility, net revenue of $350 million
* Managed staff of 8 - 4 GL personnel and 4 AP on Lawson system
* Collaborated with department directors to insure improved matching of expenses
to period revenues
* Instituted work measurement schemes to improve staff productivity
* Standardized and automated satellite operations data collection, eliminating m
easurable processing time and allowing for auditable month-end results reporting
that focused on strategic goals of operations.
CATHOLIC HEALTHCARE WEST 1999 - 2007
Manager of Decision Support, Glendale Memorial Hospital and Medical Center (2006
-2007)
Directed analytical support activities for a 335-bed major medical center with $
250 million in net revenue, an operating unit of Catholic Healthcare West
* Responsible for analytic and reporting services related to the financial and c
linical operational aspects to the medical center including bi-weekly flexible l
abor budgeting and variance reporting and resolution.
* Review and approve all new Chargemaster additions.
* Developed a month-end reporting package that evaluated profitability by variou
s operational parameters
* Provided financial leadership and support for major clinical initiatives inclu
ding cardiac care focused on improved patient care outcomes while controlling co
sts and reduced length of stays.
Manager of Regional Financial Reporting (1999 - 2006)
Responsible for consolidation and reporting for over 40 healthcare entities, inc
luding major medical centers, foundations and other operating units within the r
egion, net revenue in excess of $3 billion
* Managed all processes necessary to consolidate diverse and unrelated general l
edger chart of account systems to a common chart required for consolidation; ins
ured data standards and definitions compliance.
* Oversaw month-end financial and operational reporting and metric analysis; str
eamlined process that eliminated manual steps, creating time for improved operat
ions review and in depth analysis.
* Key participant in development of corporate month-end reporting package for ea
ch operating unit - that included not only standard financial statements but als
o metric reporting allowing comparisons between facilities of disproportionate s
ize.
* Provided advice and support to hospital-based financial management on issues r
elated to financial and operational metrics. Insured technical competency of hos
pital-based financial personnel through ongoing education program.
CITY OF HOPE NATIONAL MEDICAL CENTER 1987 - 1999
Manager of Decision Support
Managed all aspects of the Decision Support function including case mix, cost ac
counting, budgeting and reimbursement for this major tertiary medical center and
foundation. Supervised staff of 8 including 2 managers and a clinical person.
* Supported organization on a wide range of analysis and reporting projects and
proposals, including profitability of complex managed care contracts; cost contr
ol measures in clinical settings, patient care outcomes under alternative care p
lans, capital planning; and others dictated by senior management, physicians an
d nurse leaders.
* Key participant in strategic planning and business development, using both int
ernal and external databases that included population, demographic characteristi
cs, population based use patterns and others
* Developed skills and promoted use of GIS (Geographic Information Systems) to v
isualize regional population characteristics and behavior. Integrated GIS as st
andard component to planning documents.
* Co-managed CDM with patient accounting to insure compliance and correct rollup
s in GL interface.
* Performed annual CDM reviews for pricing and to maximize net revenue.
* Selected as member of customer advisory panel for major software vendor. Commi
tted assigned responsibility for considering enhancements, changes and modificat
ion to application used throughout global markets.
* Responsible for productivity reporting; operations and statistical analysis; p
rogram planning / modifications / terminations requiring volume projections; P&L
proformas; and go/no-go decision support.
* Developed a case-based budget process that included patient volume projections
to create a baseline budget. Negotiated final budgets with department managers.
PRIOR EXPERIENCE:
* Accounting Manager for regional division of large national print medium compan
y - responsible for all general ledger functions including balance sheet oversig
ht, production cost accounting, material and labor cost variance analysis. Impl
emented computerized newsprint tracking system based on IBM 370 technology
* Financial controller at airport ground transportation company - developed a co
mputerized daily operations reporting system running on a 8088-based computer pr
ogrammed in BASIC
* Chief Accountant at international operator of fixed and rotary wing (helicopte
r) aircraft, with global operations. Supervised staff of 7, managed all aspect
s of month-end closing inclusive of results reporting (with currency conversions
), metric analysis and management of bond indentures distributed between a large
group of national banks.

EDUCATION:
Bachelor of Arts in Business Administration, Majoring in Accounting,
University of Portland, Portland, OR