MICHAEL THOMAS GAUL

13125 SHEFFIELD LANE BEACH PARK IL 60083-3036

847-360-1909 mgce4516@westpost.net

Senior-level officer with multiple graduate degrees and extensive

experience in healthcare financial management, managed care, and
organizational management.
THE STEWARD-GAUL GROUP, BEACH PARK, IL.
1/07 a" PRESENT
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Owner of firm specializing in small-business and healthcare
consulting. Diverse assignments included companies such as A Caring
Concept (business plan), Acorn Tile (strategic plan), Accretive
(Accounts Receivable),
E4 (billing protocols), Sheridan Law Associates (real-estate
assessments), and Community Car Care (strategic plan).
*
Rush University Medical Center: Contract employee on monthly
retainer for hospital's largest department, Internal Medicine.
Performs monthly and lagging quarterly analyses of section and
physician productivity by charges, by insurance, by revenue code, by
cash collected, by write-off codes, and similar ad hoc reports.
Assists Departmental Director of Finance in annual operating and
capital budgets. Assists in general ledger monitoring, management and
reporting of entries that may be incorrectly or arbitrarily posted.
FERTILITY CENTERS OF ILLINOIS (INTEGRAMED), GLENVIEW, IL.
11/00 a" 9/06The State of Illinois' largest infertility medical
group with $48 million revenue; responsible for general ledger,
payroll, accounts payable, collections, information services, and
administrative services. Director of Finance
*
Reduced Days Sales Outstanding (DSO) from 62 to 38.
*
Decreased Accounts Receivable over 120 days from 39% to 24%.
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Prepared all local financial statements, coordinating all financial
activities with New York corporate office.
*
Created semi-monthly reports to monitor overall A/R and 7 largest
insurance companies by aging category and by clinical sites (10).
UNISET, INC., HINSDALE, IL.
 8/95 a" 10/00Specialized, niche $3.5 million
architectural-construction company
Principal
*
Designed and implemented all financial systems, budgets, operating
procedures for start-up venture.
*
Created and negotiated joint-venture agreements with industry
affiliates.
*
Developed comprehensive, targeted marketing plan for five-state
region.
BHS MANAGEMENT GROUP, CHICAGO, IL.
8/93 a" 7/95
A holding-company management group operating substance-abuse clinics
in 4 states
Controller
*
Managed staff of four accountants and four support personnel, as
well as Accounts Payable. Implemented interface of Accounts Payable
with Purchasing to reduce turnaround time by 5 days and to halve
error rate in Accounts Payable.
*
Individually responsible for developing a new consolidated
financial-reporting module for subordinate companies to produce
roll-up reports for board and inclusion for overall field operations.
*
Decreased departmental payroll by 12% by staff and O/T reduction.
MICHAEL REESE HEALTH PLAN / HUMANA, CHICAGO, IL.
1/88 a" 7/93A $250 million, staff-model HMO
Manager of Internal Audit Accounting Manager (acting)
*
Uncovered major embezzlement of $1.25 million by Controller and
Disbursements Manager.
*
Located $750,000 over-accrual in claims as acting Accounting Manager
for year-end audit.
*
Found $150,000 in Walgreens overcharges on Medicare drug plan.
*
Prepared operational and financial audits, resulting in provider
claims recoveries from $100,000 to $200,000 annually.
 NORTHCARE MEDICAL GROUP, DES PLAINES, IL.
8/84 a" 12/87A $30 million, 60-physician medical group affiliated
with Prucare HMO. Merged with Michael Reese HMO 1/1/88.
Director of Finance (1987) Accounting Manager (1984)
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Coordinated all Accounting activities, as well as financial
operations with 20 affiliates in NorthCare Medical Alliance.
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Created analyses to facilitate dissolution of PruCare operating
agreement.
*
Promoted in 1987 to Director of Finance to play key role in merger
with Michael Reese Health Plan.
LAGRANGE MEMORIAL HOSPITAL, LAGRANGE, IL.
6/83 a" 7/84A 225-bed, $50 million hospital
Accounting Supervisor
*
Responsible for over $2 million in short-term investments for
expansion program; increased yield by 9%.
*
Managed Accounts Payable, Payroll, and accounting staff. Devised
JCAHO-accepted accounting manual.
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Revised departmental staff roles to reduce payroll by 1.5 FTEs.
THOREK HOSPITAL & MEDICAL CENTER, CHICAGO IL.
8/80 a" 6/83A $30 million, 165-bed Hospital
Budget Coordinator and Controller (acting)
*
Prepared two complete operating and capital budgets. Assisted
Controller with monthly closings.
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Handled overnight investments with typical returns in 15% -- 16%
range.
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Served as acting Controller for a quarter after termination of
Controller's employment.
_EDUCATION_
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M.A., University of Chicago, English Language and Literature
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M.M. (M.B.A.), Northwestern University, Kellogg Graduate School of
Management, Accounting
_OTHER_
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Adjunct Professor in English or Accounting at Barat (English),
Truman (ESL), and Triton (Accounting)
*
Member of, and Financial Analyst for, Michael Reese Health Plan
Pension Committee
*
Membership in HFMA, DKE
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