Dmitri Vasilchenko

Look for repeated Section 232 experience, not just healthcare accounting credentials.

Auditors must test whether covenants measure what lenders require them to show.

CFOs need specialists who know HUD's Consolidated Audit Guide, not general practitioners.

Permanence enables strategic planning, but the deduction still requires careful structuring.

Boards can monitor audit quality through specific indicators tracked throughout the year.

Layered funding sources compound audit risk at their intersections, not linearly across them.

How risk assessment shapes which accounts an auditor tests and how deeply.

Plans over 100 participants must undergo annual independent audits to verify assets and compliance.

Auditors must separately assess likelihood and magnitude to classify control deficiencies correctly.

Settlement timing and accrual accounting create financial statement risks for nursing homes.