1. RICHARD ARCINIAGA, CPA-INACTIVE
1100 Dennis Drive  Costa Mesa, CA 92626  (714) 624-9176  raarciniaga@gmail.com
HEALTHCARE ACCOUNTING AND FINANCE EXECUTIVE
 Creative andwell qualifiedAccounting andFinance professional, with 20years ofhands on managerial
experience within the healthcare industry.
 Extensive background in building accounting and financial infrastructure from the ground up,
including ability to conceptualize new concepts and develop directions for implementation of processes,
understands the big picture andable to translate into detail reports that support the organizational goals.
 Strong team builder and facilitator, fosters an atmosphere that encourages individual self-improvement
and motivates accounting professionals andnon-professional personnel to achieve maximum production.
 Effectivelycommunicates direction, commits people toaction andconveys complex informationin easily
understood formats.
 Demonstrated ability to manage multiple assignments efficiently, meeting demanding deadline
schedules under challenging conditions.
CORE COMPETENCIES
Accounting and Finance
Management
Accounting Implementation
Accounts Receivable
Valuation
Budget Implementation
Divesture
Financial Analysis and
Reporting
Financial Forecasting and Modeling
GAAP/IFRS
IBNR Modeling (Lag Model)
Incentive Structures
Internal/External Customer Relations
Inventory Control
Liability Valuations
Productivity and Performance
Optimization
Managed Care Accounting
Revenue Recognition Practices
Staff Development and
Supervision
Tax Preparation – Sales and
Property
Team Building and Leadership
Troubleshooter and Problem
Solver
PROFESSIONAL EXPERIENCE
SCAN HEALTH PLAN — Long Beach, Ca
One of the Leading Medicare Advantage Providers in California
Director of Accounting and Finance, 2012 to Present
 Direct a staff of 11 members that includes Accounts Payable, General Accounting, Revenue and
Pharmacy Accounting for a rapid-paced$2.1 billion multi-entity non-profit organization.
 Responsible for appropriate accounting treatment for all complex transactions.
 Coordinate preparation of Form 990s, Property Tax andSales & Use Tax Returns.
 Ensure compliance with company policies andupdate financial policies andprocedures.
 Coordinate annual external financial audits andprepare year-endfinancial statements andfootnotes.
In 3 years, only 1 requiredaudit adjustment.
CRESCENT HEALTHCARE, INC. — Anaheim, Ca
Manages and delivers integrated pharmacy and nursing solutions in alternate site settings.
Director of Accounting and Finance, 2000 to 2012
Recruited directly from Ernst & Young to take a bare bones accounting department that lackedinternal
controls, accounting structures or internal reporting elements and build a department that would make
operational management accountable and produce external reports that would support the company’s
desire for growth.
 1 of 4 leadmembers ofdue diligence teamthat resultedin successful sale ofcompany tostrategic buyer
in January 2012.

2. RI C H A RD A RC I N IAGA , C P A Phone: (714) 624-9176  Page 2
PROFESSIONAL EXPERIENCE (CONTINUED)
 Worked closely with operations management to design and implement first ever budget process.
 Establishedstandardizedclosing procedures for accounting andbilling that reducedclose cycle from
non-existent to 4 days for billing and 7 days for accounting.
 Createdandimplementedaccounts receivable incentive program resulting in DSO reduction from 110
days at inception to a peak of 40 days. This resultedin a reduction of debt revolver by $8 million,
decreased AR despite over 100% growth in revenue, ability take advantage of vendor discounts of over
$1 million a year, and a reduction of AR department turnover from 30% to 5% per year.
 Managed new rebate performance program that enabled company to earn $1.6 million in rebates in
2010 and $662K in 2011.
 Developed Valuation models for Accounts Receivable and Credit Balance Liabilities, re sulting in no
audit adjustments.
 Managed a high quality department that had only 1 audit adjustment in the past 4 years.
 Contributedto the companies return toprofitability after losing $5million in EBITDA in 2005 off of $70
million in revenue to earn $10 million in EBITDA in 2010 off of $154 million in revenue and $8 million
in EBITDA in 2011 off of $173 million in revenue.
ERNST & YOUNG — Irvine, Ca
One of the world’s leading professional services organizations.
Assurance Senior Associate, 2000 Assurance Associate, 1998 to 1999
 Plannedandbudgeted auditedengagements andpreparedfinancial statements for variety of business
concerns with an emphasis on the healthcare industry.
PACIFICARE (FORMERLY FHP, INC.) — Cypress, Ca
One of the top health insurance companies in California
Director of Accounting, 1997 to 1998
 Directedsuccessful transition of FHP of California’s $2.2 billion financial operation to PacifiCare.
 Directedstaffof 31 responsible for accounting andreporting ofthe HMO,Indemnity Insurance andTPA
line of business.
FHP, INC. – (TALBERT MEDICAL GROUP, FHP SNFS, FHP HMO)
Accounting Manager/Controller, 1991 to 1996
 Set up accounting department, including general ledgers, for Talbert Medical Group (spinoff of FHP
Staff Models).
 Served as controller for two skilled nursing facilities in Westminster and Norwalk and managed
expenditures of $17 million and reduced variable cost of operations by $500,000.
 As controller of 21 employees, restructured troubled financial organization that consisted of
Accounting, Accounts Payable, Payroll, Patient Accounting, Purchasing and IT operations.
 CreatedmacrodrivenIBNRModels that improvedefficiency andaccuracy ofthe preparation ofExternal
Hospital and Outside Physician Liabilities for the HMO.
 Preparation and analysis of monthly financial statements for Talbert Medical, SNFs, and HMO.
EDUCATION & CERTIFICATIONS
CALIFORNIA CERTIFIED PUBLIC ACCOUNTANT #80005 – 2000
Successfully completed all parts of CPA examination on first attempt - November 1997
CAL STATE FULLERTON UNIVERSITY — Fullerton, CA
Bachelor of Arts (BA) in Business (with emphasis in accounting)
SOFTWARE COMPETENCIES
 Software competencies include MAS 500, CPR Plus, Pharmworks, Advanced Excel, Word, PowerPoint