J&A was formed in November 1994 as a healthcare consulting firm by Michael W. Jacobson, who was the former Director of Financial and Regulatory consulting services for a Big Five accounting and consulting firm. Our consultants and executive consultants have all held management position in the healthcare auditing and consulting practices for Big Five accounting and consulting firms. J&A provides healthcare consulting services for healthcare providers throughout the United States. J&A has offices in the following states: Arizona, Illinois, Missouri, New Mexico and Florida. To expand its consulting services, J&A has formed an affiliated group with other healthcare consulting firms to provide financial, reimbursement and accounts receivable consulting services. J&As Medicare and Medicaid DSH practice is one of the pre-eminent DSH practices in the nation. We have worked with over 30 clients in a number of States to access Medicaids eligibility and payment systems on an electronic basis. This comprehensive approach has significantly increased cash flow to our clients ranging from $100, 000 to over $2, 000, 000 per year. Many of J&As clients are the most prestigious healthcare systems in the United States. J&As services have included a wide array of provider settings including multi-campus hospitals and health systems, university and teaching physician practices, teaching hospitals, skilled nursing facilities, home health providers, clinic and ambulatory surgery centers and PPS exempt rehabilitation and psychiatric facilities and units.