“What separates us from our competition is our level of customer service. We wouldn’t be where we are today without the relationships we have built with our clients.”
– Tammy Martin
Tammy is the partner in charge of the firm’s Boise and Salt Lake City offices. She also serves as a partner-in-charge of the firm’s Cost Report Attest and DSH team, overseeing more than 90 projects in the firm. With three decades of professional experience in the areas of auditing, health care reimbursement, consulting, and rate setting, Tammy serves as the lead project director on several state programs. Her expertise in rate setting, rate modeling, cost reporting, and audit includes leading projects related to LTC audits, FQHC audits, DSH audits, PRTF audits, cost report compliance, appeals related to interpretation of cost reporting regulations, regulatory research, appeal support, and creation of cost report collection tools for nursing facilities, ICFs/IID, FQHC, and HCBS providers, and other consulting engagements.
Her experience also includes rate system modeling and design, as well as rate-setting for LTC facilities, hospitals, FQHCs, RHCs, home health agencies (HHAs) and HCBS providers, Medicaid financing and compliance issues, UPL demonstrations, health care provider taxes, and intergovernmental transfers (IGTs). Additionally, Tammy conducts reimbursement and policy research, prepares analytical studies and reports, and performs fiscal impact modeling and reimbursement rate analysis.
Tammy also provides consulting services related to Medicaid SPAs, Medicare and Medicaid legislation and policy issues, and Medicaid financing and compliance issues.
She is responsible for material projects in Alaska, California, Idaho, Montana, North Dakota, Utah, and Wyoming Medicaid programs. She provided consulting services for revisions to reimbursement methodologies to determine fiscal impact to both providers and the states of Idaho and Wyoming. She modeled the potential conversion to a case mix system for the state of Wyoming, and participated in the evaluation and review of the conversion from minimum data set (MDS) 2.0 to 3.0 for the states of Idaho and Montana.
Lastly, Tammy has assisted the state of Idaho in conducting cost surveys for waiver programs in the areas of residential habilitation, children’s developmental disabilities, assisted living facilities, and personal care agencies. She developed cost survey templates to send to providers, conducted provider training webinars on the completion of the surveys, and compiled the data into comprehensive reports.
Tammy is a Certified Public Accountant (CPA) and a member of the American Institute of Certified Public Accountants and the Idaho Society of Certified Public Accountants.
Education
B.B.A. in Accounting, Boise State University
Specialties
– Verifications, desk reviews, cost reporting, and rate setting.
– Medicare UPL and provider assessment calculations.
– DSH payment calculations and audits.
– EHR audits.
– Explanation and analysis of reporting requirements.
– Develops course curriculum and conducts training for Department personnel, providers, and Myers and Stauffer staff.
