Tammy Martin

Tammy is the partner in charge of the firm’s Boise office. She is also a co-partner in charge of the cost report attest and disproportionate share hospital (DSH) audit engagement team. She has more than two decades of professional experience in the areas of health care reimbursement, consulting, auditing, and rate setting. She has served as the office manager of the firm’s Boise, Idaho office since 2006, and is the lead project director on several of state programs related to long-term care (LTC) audit, disproportionate share hospital (DSH) audit, rate setting, electronic health record (EHR) audit, and consulting contracts. As part of her role, she manages the day-to-day operations, serves as the client contact, establishes audit practices and procedures, and performs general consulting functions such as provider tax calculations, DSH payment calculations, and upper payment limit (UPL) calculations for her clients.

Additionally, she is responsible for conducting Medicaid DSH audit training sessions for the Alaska, California, Idaho, Minnesota, Montana, North Dakota, and Wyoming Medicaid programs. She serves as the project director of the firm’s EHR contracts with Hawaii, Idaho, and Wyoming. She participated in Years 3 and 4 of the Payment Error Rate Measurement (PERM) Pilot program for the state of Idaho and has 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, she has assisted the state of Idaho with 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 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.