Case Study: Scalable Financial Infrastructure for a National ABA Provider
Client Overview
A national Applied Behavior Analysis (ABA) company providing therapy
services across 8 states, serving several thousand clients per month. The company had experienced rapid growth through de novo expansion and small practice acquisitions but lacked a scalable financial structure and consistent reporting.
Engagement Objective
To build a reliable, centralized financial operations team capable of managing transactional accountying, ensuring compliance across multiple state entities, and providing strategic financial oversight to support ongoing growth and investor readiness.
The Challenge
Manual bookkeeping processes with high error rates and delayed reporting. Lack of financial visibility for executive decision-making.
Inability to track profitability by service line of clinician role.
Inconsistent data and reporting due to non-standardized accounting and revenue allocation across clinics.
Pressure from investors to improve forecasting and internal
controls.
Scope of Services
Accounting Support (Bookkeeper Assigned)
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Daily transactional accounting across 15+ banks accounts and multiple legal entities.
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Accounts payable processing and vendor management.
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Revenue tracking and reconciliation in coordination with billing teams.
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Payroll journal entries and expense allocation by location.
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Month-end close support, accruals, and intercompany reconciliations.
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Fractional CFO Oversight
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Oversight and training of the accounting team.
- Development of consolidated chart of accounts aligned with ABA service lines. Integration of accounting software with EHR and payroll systems.
- Creation of financial reporting package including:
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- Monthly financials by region, location, and code
- Cash flow forecasting
- Productivity and cost-per-hour metrics by RBT and BCBA
- Clinic-level profitability analysis.
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Key Outcomes & Impact
What Happened
- Implemented a centralized AP process, reducing processing errors.
- Standardized revenue recognition.
- Clinic and regional managers now receive reports with KPI’s.
- CFO implemented a capital planning model to prioritize expansion and hiring decisions.
Financial Close Time
Before: 30+ Days
After: 10 Days
Financial Accuracy
Before: Unreliable
After: Audit-Ready
Cash Flow Visibility
Before: None
After: Rolling Forecast
Staff Utilization
Before: Absent
After: RBT/BCBA Tracked
Clinic Level Profitability
Before: Unknown
After: Included in Monthly Reviews
| Financial Close Time | +30 Days | 10 days |
| Accuracy of Financial Statements | Unreliable | Audit Ready |
| Cash Flow Visibility | None | Rolling Forecast |
| Staff Utilization Insight | Absent | RBT, BCBA, Auth productivity tracked |
| Clinic-Level Profitability | Unknown | Integrated into monthly reviews |
How CRBS Can Support Your Organization
Optimize Your Healthcare Financial Operations- Without the Full-Time Cost
At Critical Revenue and Business Solutions, we deliver high-level financial expertise and strategic insight tailored to the unique demands of healthcare organizations. Our fractional CFO services and specialized consulting provide comprehensive support in areas such as revenue analytics, contract profitability, cashflow management, and financial forecasting. We also offer traditional accounting services, including revenue reporting and P&L preparation, ensuring your organization has the data-driven clarity to make informed decisions—without the burden of a full-time hire.
Revenue Cycle & Bookkeeping Support That Drives Results
From revenue cycle oversight to end-of-month close analytics, our healthcare-specific services are designed to maximize efficiency, enhance profitability, and strengthen internal processes. We provide hands-on support for billing,collections, patient intake, and reimbursement reconciliation, while also training your internal teams for sustained success. Whether you're navigating complex regulatory requirements or optimizing operational performance, our expert consultants offer actionable solutions that remove obstacles and improve results—all at a fraction of the traditional cost.