1. Sandra Alayne Reistad, CPA, CIA, CRMA
5239 Phoenix Ridge Place
Fair Oaks, California 95628
916 – 792 - 0858
sandireistad@yahoo.com
SUMMARY
Over twenty years of experience delivering effective business solutions in a variety of industries and roles
including Internal Auditing, Operations Manager, Call Center Manager, Business and Financial Analyst,
Accountant, and Personnel Management. I have successfully delivered tangible solutions and measurably
improved business operations in responsibility areas of financial control, receivables management, call center
management, business process re-engineering, financial reporting, and software application design, analysis,
mentoring, data analysis, investigation, group facilitation, internal control review, and criteria establishment.
PROFESSIONAL EXPERIENCE
SUTTER HEALTH 2015-Present
Billing Audit Services Team Lead
Improved hospital and physician practice operations and revenue by identifying internal control opportunities.
Examples include:
• Improved annual net revenue by over $1 million by identifying pending charges that my client was
unaware of and were not being billed.
CHAN HEALTHCARE 2008-2015
Audit Manager
Improved hospital and physician practice operations and revenue by identifying internal control opportunities.
Examples include:
• Improved annual net revenue by over $1 million by identifying pending charges that my client was
unaware of and were not being billed.
• Reduced Medicare Take-backs by developing data analytic tools for Case Management.
• Improved quality of care by developing management monitoring tools for patient safety events.
• Developed a business process self assessment for pharmacy operations.
• Reduced risk of Drug Enforcement Agency (DEA) fines by improving internal controls over controlled
substances in the inpatient setting and outpatient pharmacy.
• Developed physician practice audit tools for other CHAN auditors.
• Reduced risk of controlled substance diversion at Home Health.
• Improved internal controls in other areas such as reimbursement, cash controls, surgical implants,
newborn deliveries, physician recruitment arrangements, hospital acquired conditions.
• Received the CEO award in 2010 for outstanding performance (only three out of 350 employees per
year are eligible).

2. HEALTH NET 1996-2008
Manager, Membership Accounting 11/2003 to 3/2008
Managed up to 65 associates who performed various activities including call center, enrollment, accounting,
collections, analysis, QA, broker services, and billing for over 850,000 enrollees in the Individual & Family
Product, State Health Programs, COBRA Direct Pay, and Quality Assurance.
• Reduced voluntary associate turnover from 26% to less than 1%.
• Improved call center service levels by 27%.
• Improved associate productivity, accountability, and inventory turnaround time.
• Implemented automated and convenient payment options for customers via web and IVR while reducing
FTE requirements.
• Developed requirements for new Enrollment and Billing system.
Financial Analyst 11/2002 to 11/2003
• Collected an additional $600k in revenue from a Health Net customer through effective analysis of
invoice cut-off procedures. Additionally, streamlined the invoice preparation procedures from 5 days to
4-6 hours.
• Settled over 900 broker disputes through data analysis and reconciliation procedures which eliminated
cost of legal action.
• Established a consistent look and feel to key management reports for multiple companies across the US
and developed new AR reserves methodology.
Manager, Internal Audit 11/1999 to 10/2002
• Recruited and managed up to six senior and staff auditors.
• Added $1.9 million to 2001 profits through effective analysis of unclaimed property.
• Resolved long-standing claim inventory discrepancies which allowed for improved prediction of health
care costs.
• Improved controls over blank check stock by exposing control log errors, non-compliance with
established check-logging procedures, and procedural flaws.
• Established inventory-counting procedures for both claims and grievances & appeals to improve
member services and avoid regulatory fines.
• Developed annual audit plan based on risk assessment.
• Created annual operating budgets.
• Assisted in the development of audit standards and trained staff.
Internal Audit Senior 5/1996 to 11/1999
• Performed due diligence review of several operations/company initiatives that resulted in preserved cash
flow, controlled cash flow, adjusted financial statement reporting, exposed inflated synergy reporting,
and revealed action plan deficiencies.
• Identified regulatory exposure and created action plan to mitigate fines and penalties.
• Planned and conducted audits in accordance with IIA standards and coordinated audit work with
external auditors.
• Audited membership accounting and eligibility, underwriting, capitation, grievances and appeals,
provider contracts, credentialing, payroll, A/P, inter-company accounts, and much more.

3. ERNST & YOUNG, LLP
Staff / Senior Auditor 1/1994 to 5/1996
Client Base: Adventist Health Systems, Marpax Ink Company, GameTech, Explosive Technologies,
Northern California Power Agency, and Calgene.
ALL WEST COACHLINES
Accountant 11/1987 to 12/1993
Performed general accounting procedures such as payroll, accounts payable, billing, cash receipts,
collections, and bank deposits.
Professional Education
Bachelor of Science – Business Administration, Concentration Accountancy – California State University, Sacramento
CERTIFICATIONS:
CPA – STATE OF CALIFORNIA, 1996
CERTIFIED INTERNAL AUDITOR (CIA) – INSTITUTE OF INTERNAL AUDITORS, 2011
CERTIFICATION IN RISK MANAGEMENT AND ASSURANCE (CRMA), 2013