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Carol Maher to Share Quality Measure Strategies at AAPACN’s 2026 Quality Virtual Conference

Quality measures can be much more than a reporting requirement. When supported by accurate MDS coding and thoughtful analysis, quality measure data can help clinical leaders identify opportunities, focus improvement efforts, and develop more person-centered approaches to resident care.


Carol Maher, Hansen Hunter’s Director of Education, will explore these opportunities during the AAPACN 2026 Quality Virtual Conference, taking place virtually September 1 through September 3, 2026. The three-day event will bring together MDS and quality experts to help post-acute care professionals strengthen quality outcomes, improve survey readiness, reduce financial risk, and build sustainable quality improvement processes.


Work With Instead of Against Your Quality Measure Data

Carol Maher will present “Work With Instead of Against Your Quality Measure Data” on Tuesday, September 1, from 1:45 to 3:00 p.m. ET.

Her session will help long-term care professionals better understand how quality measure data can be used to identify meaningful clinical opportunities. Rather than viewing quality measures as an obstacle, participants will learn how accurate MDS coding and careful investigation can turn that data into a practical resource for improving resident care.
Carol Maher will discuss how facilities can determine which quality measures warrant the greatest attention, including measures with higher percentiles and those connected to findings from a previous survey. She will also explain how teams can identify residents who have triggered specific quality measures and use those findings to develop individualized clinical plans.

The session will highlight several quality measures that commonly raise survey concerns and offer interventions intended to support better outcomes.

Turning Quality Data Into Action

Collecting quality data is only the beginning. Long-term care organizations must also understand what the information indicates, recognize meaningful trends, investigate potential root causes, and determine how findings should inform clinical action.

  • Following the session, participants will be able to:
  • Identify the value of understanding a skilled nursing facility’s clinical opportunities for improvement
  • Discuss how to investigate those opportunities and support person-centered care planning
  • Explain how interdisciplinary teams can work together to improve care associated with a triggered quality measure

This practical focus reflects a broader theme of the conference: quality improvement depends on the connections between clinical excellence, documentation, regulatory compliance, reimbursement, leadership, and resident-centered care.

Practical Education for Long-Term Care Professionals

The AAPACN 2026 Quality Virtual Conference is designed for nurse assessment coordinators, directors of nursing services, nursing home administrators, clinicians, quality improvement coordinators, and others committed to advancing quality in long-term care. Its agenda includes quality measure management, survey preparedness, documentation, audit and denial prevention, managed care, PDPM, ICD-10 coding, QAPI, leadership, dementia care, staff safety, artificial intelligence in nursing practice, regulatory compliance, and the financial impact of quality performance.

Attendees will have access to all three days of educational sessions, digital conference materials, and live online access. Registration closes September 1, 2026, at 10:00 a.m. ET.

Learn more and register for the AAPACN 2026 Quality Virtual Conference.

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    FY 2027 SNF Prospective Payment System Final Rule Webinar

    CMS has released the FY 2027 SNF PPS Final Rule. Our Director of Education, Carol Maher, explains key changes for SNFs in this client webinar.

    Read more
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    CMS Releases Final Rule for Fiscal Year 2027

    SNF Prospective Payment System Final Rule Now Available

    The Centers for Medicare & Medicaid Services has released the Fiscal Year 2027 Skilled Nursing Facility Prospective Payment System Final Rule.

    The final rule includes updates to Medicare payment policies and rates for skilled nursing facilities, as well as finalized changes to the SNF Quality Reporting Program and SNF Value-Based Purchasing Program.

    For FY 2027, CMS finalized a 2.4% update to SNF PPS rates. CMS notes that this update is based on a 3.3% final SNF market basket update, reduced by a 0.9% productivity adjustment. While CMS estimates an aggregate increase in SNF payments, individual facility impact may vary based on factors such as market basket changes, wage index adjustments, case mix, and other facility-specific considerations.

    One of the most significant operational changes finalized in the rule is a new requirement for SNFs to submit Minimum Data Set data for all SNF residents receiving covered skilled care, regardless of payer. This means residents receiving skilled care under Medicare Advantage and other payer sources will be included in SNF Quality Reporting Program data. CMS states that this change is intended to support more accurate SNF quality of care information and align the SNF QRP with other post-acute care settings and CMS programs that collect data regardless of payer.

    CMS also finalized several SNF QRP updates, including the removal of two COVID-19 vaccination measures beginning with the FY 2028 SNF QRP and a revised data submission timeframe beginning with the FY 2029 SNF QRP. The data submission timeframe will be shortened from 4.5 months to approximately 45 days, which CMS states will reduce the lag between data submission and public reporting.

    In addition, CMS finalized updates to the SNF Value-Based Purchasing Program and addressed a Request for Information related to potential future updates to the Patient Driven Payment Model payment system and case-mix upcoding.

    SNF operators should review the final rule carefully, with particular attention to the all-payer MDS submission requirement and the upcoming SNF QRP timeline changes.

    The Hansen Hunter team is here to help if you have questions.

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    Medicare Beneficiary Notice Requirements

    Be sure your team understands the latest beneficiary notice requirements for Medicare Part A, Medicare Part B and Managed Care.

    Read more
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    CMS June 2026 Feedback Reports for Skilled Nursing Facilities

    Review the SNF Value-Based Purchasing Program Report

    CMS released the June 2026 SNF Value-Based Purchasing Program Confidential Feedback Reports (FY 2027).

    These quarterly reports, available in iQIES, provide facility-level results across eight quality measures and give an early view into how CMS is evaluating facility performance.

    For skilled nursing providers, this is an important opportunity to get ahead of where performance is trending.

    Organizations that consistently perform well use these reports to guide action and decision-making, not just to review results. If you are working through your report and have questions, our team is always happy to help.

    https://www.hansen-hunter.com/wp-content/uploads/2025/02/Group-5918.svg 0 0 Rebecca Judge /wp-content/uploads/2025/05/HH_logo_blue_horizontal.svg Rebecca Judge2026-07-20 11:58:482026-08-11 14:59:23CMS June 2026 Feedback Reports for Skilled Nursing Facilities

    Extreme Heat Guidance for Skilled Nursing and Assisted Living Providers

    Extreme Heat Events and Resident Safety

    Keeping residents comfortable and safe has always been the true north for care facilities. During extreme heat events, those protective care responsibilities must quickly translate into day-to-day operational and clinical practices.

    Extreme Heat event impacts for Skilled Nusring and Assisted LIving

    As resident acuity increases and extreme weather events become more common, organizations must evaluate how they will maintain resident health and safety during sustained periods of high temperatures.


    During heat events, administrators and care teams should focus on four areas:

    1. Resident Care

    • Identify residents at elevated risk due to cognitive impairment, chronic disease, mobility limitations, and medications.
    • Increase wellness checks and observation for vulnerable residents.
    • Monitor fluid intake and ensure access to drinks.
    • Monitor for subtle signs of heat-related illness.
    • Monitor clothing and dress to ensure residents are dressed appropriately.

    Heat-related illness often develops gradually. Changes in condition may first present as fatigue, confusion, weakness, dizziness, reduced fluid intake, changes in gait, increased fall risk, or altered behavior before a resident reports feeling ill.


    2. Facility Environment

    • Ensure resident rooms and other high-risk areas receive routine monitoring.
    • Check HVAC systems.
    • Monitor temperatures throughout the building.
    • Adjust activity schedules and programming, and control access to outdoor areas when appropriate.
    • Confirm availability of additional cooling resources and equipment.

    A comfortable common area does not necessarily mean all resident spaces are safe. Resident apartments, upper floors, memory care neighborhoods, and sun-facing units may experience significantly different temperatures and should be monitored accordingly.


    3. Operations and Emergency Plans

    • Review emergency preparedness and heat response protocols, including evacuation procedures and logistics.
    • Confirm staffing contingency plans.
    • Confirm vendor relationships and emergency support contacts for HVAC and utilities.
    • Ensure leadership and staff understand escalation and notification procedures.

    Extreme heat events can quickly become operational emergencies. Organizations should ensure emergency preparedness plans address prolonged heat events, including shelter-in-place, relocation, evacuation, and continuity of care.


    4. Communication and Documentation

    • Document all actions taken to protect residents and maintain continuity of care.
    • Communicate proactively with families during significant heat events.
    • Establish clear internal communication protocols for staff.
    • Coordinate with healthcare providers, emergency agencies, and community partners as needed.

    Residents and families understandably want reassurance. Proactive communication about facility conditions, resident monitoring efforts, and contingency planning can reduce anxiety and build trust.


    Facility Compliance

    Heat preparedness is fundamentally an extension of the protective care obligations providers fulfill every day. The goal is to ensure residents remain safe, healthy, and comfortable during periods of elevated risk. The organizations best positioned to achieve that goal are those that proactively assess risk, strengthen operational readiness, support staff, maintain safe environments, and closely monitor vulnerable residents before a heat-related emergency occurs.

    Compliance assessments focus on whether the organization recognized foreseeable risks, implemented appropriate protective measures, and can demonstrate the steps taken to protect residents. With documented risk assessment and planning, your facility is prepared to keep residents safe and show how you did it.

    Operational documentation should include:

    • Temperature monitoring logs
    • Resident wellness checks
    • Hydration monitoring efforts
    • Maintenance and HVAC service records
    • Family communications
    • Emergency response actions
    • Staffing contingency measures

    Do you have questions or need additional support? Hansen Hunter’s Clinical and Regulatory Consulting team is available to assist providers with operational assessments, regulatory compliance, emergency preparedness planning, and clinical best practices.

    Resources – Extreme Heat Guidance for Skilled Nursing and Assisted Living:

    California Department of Public Health

    Brown Health

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    DHCS August 2026 Deadlines for California SNFs

    The California Department of Health Care Services (DHCS) announced two August 2026 deadlines for Skilled Nursing Facilities:

    • August 3, 2026: Workforce Standards Program opt-in deadline for CY 2027
    • August 15, 2026, with submissions accepted through December 31, 2026: Medi-Cal COVID-19 PHE Reporting Schedules for the 2023 period

    Workforce Standards Program Opt-In | Due August 3, 2026

    DHCS announced that the CY 2027 Skilled Nursing Facility Workforce Standards Program (WSP) opt-in period is open until August 3, 2026.

    The WSP provides an enhanced Medi-Cal per diem rate, including a workforce rate adjustment, to SNFs that maintain a collective bargaining agreement, participate in a statewide multi-employer labor management committee (LMC), or meet basic wages and benefit standards established by DHCS. 

    • Facilities that wish to receive the enhanced Medi-Cal per diem rate, including the workforce rate adjustment, must opt in for CY 2027
    • Prior acceptance for CY 2024, CY 2025, or CY 2026 does not carry forward. Facilities must opt in for CY 2027 to receive the enhanced Medi-Cal per diem rate.  
    • Facilities that do not opt-into the WSP for an applicable rate year will default to the basic per diem rate, without the workforce rate adjustment, for the duration of the rate year.
    • The opt-in form and supporting documents are available on the DHCS WSP webpage.

    COVID-19 PHE Reporting Schedules | Due August 15, 2026

    DHCS has extended the Medi-Cal COVID-19 PHE reporting requirement to include calendar year 2023. Facilities that received the 10% Medi-Cal COVID-19 rate add-on must submit reporting schedules for PHE-related expenses and revenues from January 1 through December 31, 2023. The prior cycle covered March 2020 through December 2022.

    Key requirements:

    • At least 85% of the rate add-on must be spent on qualifying labor costs (wage increases, retention bonuses, shift incentives, non-management overtime). The remaining balance may cover other qualifying COVID costs such as PPE, testing, and staff training.
    • Federal PHE-related funds received during 2023 (HRSA, PRF, or other grants) must be reconciled against the COVID expense pool to avoid double-counting.
    • Facilities with a Change of Ownership must disclose CHOW details on Schedule 2; the original recipient of the increased payments is responsible for filing.

    Timeline:

    • DHCS has set an initial target date of August 15, 2026 for submission, but will continue to accept submissions after that date. Schedules not received by December 31, 2026 could trigger remedial actions, including recoupment under WIC section 14126.032(c).

    The reporting schedules, instructions, and FAQ are available on the DHCS Medi-Cal COVID-19 PHE Audits webpage.

    We’ve assisted thousands of clients with the Workforce Standards Opt-In and PHE reporting requirements in prior years and are available to answer questions or help with preparation. If you’d like to talk through your situation, don’t hesitate to reach out.

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    Ryan Prindiville joins Hansen Hunter

    Ryan Prindiville to Lead Hansen Hunter

    Hansen Hunter Names Ryan Prindiville
    Chief Executive Officer

    Prindiville to Drive Expansion of Technology-Enabled Business Services Supporting Senior Care Organizations

    PORTLAND, Ore. – May 19, 2026 – Hansen Hunter today announced the appointment of Ryan Prindiville as chief executive officer. The move reinforces Hansen Hunter’s commitment to advancing its position as the premier technology-enabled business services partner to organizations specializing in post-acute care and senior living.

    Prindiville’s appointment marks Hansen Hunter’s latest step in expanding its suite of business office services helping post-acute care and senior living organizations navigate a fast-evolving and complex operating environment. Over the past year, Hansen Hunter has strengthened its leadership team with key appointments and completed a strategic acquisition to broaden its solutions optimizing clients’ business operations.

    “Ryan is the right leader to build on our strong foundation and continue broadening our suite of services to support our clients as they navigate the increasing demands being placed on their organizations. His strategic vision, customer focus, and operational depth, combined with the industry experience of our leadership team, strongly position Hansen Hunter to become the go-to partner for post-acute care and senior living organizations nationwide,” said Jeff Moore, shareholder, Hansen Hunter.

    Prindiville brings extensive experience driving growth and transformation in the professional services industry. He has held leadership positions across Fortune 50, mid-market, and entrepreneurial businesses, with expertise in digital transformation, analytics and AI, and process improvement. Most recently, Prindiville served as partner-in-charge of Managed Services at Armanino, where he played an instrumental role in transforming the firm into one of the nation’s leading independent accounting and business consulting firms.

    “I’m energized by the opportunity to build Hansen Hunter into the most sought-after business services partner for post-acute care and senior living organizations. The foundation here is exceptional — with deep client relationships, a comprehensive service platform, and a team dedicated to the success of caring for our nation’s seniors,” said Prindiville.

    About Hansen Hunter

    Founded in 1979, Hansen Hunter is dedicated to helping post-acute care and senior living organizations optimize their operations in an increasingly complex and fast-changing industry landscape. The company specializes in business office and technology services, including billing and revenue cycle management, reimbursement solutions, cost reporting, accounting, auditing and tax planning, regulatory compliance, and clinical consulting. Its team of accountants and certified public accountants, business experts, clinical professionals, and support staff serve more than 2,100 senior care and living facilities across the United States. For more information, visit hansen-hunter.com.

    Hansen Hunter & Co., P.C., a licensed independent CPA firm that provides attest services and Hansen Hunter LLC, which provides business advisory and non-attest services, operate as an alternative practice structure in accordance with the AICPA’s Code of Professional Conduct and applicable law, regulations, and professional standards.

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    2026 Assisted Living State Legislative Sessions

    2026 Assisted Living Regulatory Updates: What Providers Need to Know

    As state legislative sessions continue across the country, one message is becoming increasingly clear: assisted living is under heightened scrutiny, and regulatory expectations are evolving quickly. While assisted living remains primarily state‑regulated, lawmakers and regulators are signaling a shift towards greater oversight and stronger accountability.

    Recent legislation, regulatory updates, and enforcement actions are reshaping day‑to‑day operations for assisted living providers. Although the specifics vary by state, a consistent pattern is emerging. In addition to increased regulatory requirements, there is a growing expectation that providers demonstrate policies and procedures are effective in practice, not just that they exist on paper.

    Several states are leading this movement in meaningful ways with legislative changes focused on:

    Emergency Planning and Safety Oversight

    Massachusetts is pushing some of the most aggressive reforms. These reforms are focused heavily on safety and oversight following a series of high‑profile safety incidents, most notably the July 2025 Gabriel House fire. In response, the state has implemented immediate emergency preparedness requirements through administrative action. It is also advancing broader regulatory and legislative reforms informed by the Assisted Living Residences (ALR) Commission.

    These changes include increased inspection activity, strengthened safety and emergency preparedness expectations, enhanced coordination with local authorities, and greater public transparency around violations and corrective actions. While not all recommended reforms have yet been fully codified, regulators have made clear that facilities are expected to demonstrate emergency readiness, staff preparedness, and system effectiveness, not merely maintain documented plans.¹

    Resident Rights and Contract Protections

    Washington state has strengthened resident protections, particularly for Medicaid populations. The state has updated residency agreement and transfer and discharge requirements for assisted living residents who rely on Medicaid. Effective January 1, 2026, providers serving Medicaid residents must use standardized residency agreement language, explicitly communicate resident rights, and follow enhanced notice and due‑process requirements related to discharge decisions.

    These changes reflect a policy direction that treats assisted living residency more like tenant‑based housing, emphasizing transparency, contractual clarity, and legal safeguards. Although the updated requirements apply specifically to Medicaid residents, many providers are reevaluating admission and contracting practices across all resident populations to ensure consistency and reduce risk.²

    In Minnesota, lawmakers have focused on ownership accountability during transitions. Recent statutory changes require new owners to honor existing assisted living contracts until they expire beginning with contracts signed after January 1, 2026. This adds complexity to acquisitions and underscores the importance of thorough due diligence and careful transition planning when facility ownership changes.³

    Staffing Ratio Transparency and Accountability

    Maine offers an example of how states are addressing staffing concerns without immediately imposing rigid staffing ratios. In 2025, lawmakers considered stricter staffing mandates but ultimately removed those provisions in favor of enhanced reporting and transparency. Enacted legislation now requires facilities to regularly report staffing levels, use of temporary staff, and turnover data, which will be publicly available.

    While minimum ratios have not been adopted, the intent is clear: regulators are building data‑driven oversight tools that allow them to evaluate whether staffing decisions reasonably align with resident needs and safety expectations. Providers are increasingly expected to justify staffing models with documentation and operational rationale, rather than relying solely on minimum requirements.⁴

    Staff Training and Administrator Expectations

    Many states are moving toward stronger training and competency validation requirements, particularly in areas like dementia care, infection control, behavioral health, and emergency response. The shift is away from simply completing training toward ensuring staff can actually demonstrate the skills required to safely care for residents.


    At the leadership level, many states have expanded or formalized education, credentialing, and licensure requirements for assisted living administrators and directors. While administrator licensure is not new, recent regulatory changes signal increasing expectations for professional oversight, operational accountability, and documented leadership competency within assisted living communities.⁵

    What Does This Mean for My Facility?

    Taken together, these developments point to a much larger shift happening within assisted living regulations. We are moving away from a system where it was enough to have policies and procedures on paper, and toward a system where providers must prove those policies are being followed and are effective.


    This means documentation, training, and day-to-day practices must all align. It is no longer enough to say staff have been trained, facilities must be able to demonstrate competency. It is no longer enough to have a staffing plan, facilities must be able to justify and defend it. And it is no longer enough to have policies in place, facilities must show they are consistently implemented.

    As legislative and regulatory activity continues, assisted living operators should be taking a hard look at current operations:

    • Are your staff truly competent in the skills they are expected to perform?
    • Are your policies clear, actionable, and consistently followed?
    • Can you confidently defend your staffing decisions and documentation practices during a survey?

    These are no longer solely questions you care about to provide quality care; they are becoming regulatory expectations.

    The facilities that will succeed in this next phase of assisted living are the ones that get ahead of these changes now. Those that invest in meaningful training, build strong compliance systems, and focus on real-world application, will be in the best position to adapt.

    Because in today’s environment, it is no longer enough to say, “We trained our staff.”

    You have to be able to show, “Our staff knows what they’re doing, and we can prove it.”

    We Can Help

    Learn more about how Hansen Hunter supports operational and regulatory readiness with audits, training, and compliance consulting for Assisted Living.

    Sources

    1 Massachusetts – Assisted Living Residence Commission Final Report; post‑fire emergency preparedness directives and inspection enhancements (2025–2026).

    • Massachusetts ALR Commission Final Report (Jan 2026)
    • State orders fire safety plans after Gabriel House fire (July 2025)

    2 Washington – Medicaid residency agreement updates and enhanced transfer/discharge protections effective January 1, 2026.

    • Washington DSHS Residency Agreement Language (rev. 2026)
    • Washington RCW 70.129 – Long‑Term Care Resident Rights

    3 Minnesota – Minnesota Statutes Chapter 144G; requirement for new owners to honor existing contracts (effective Jan. 1, 2026).

    • Minnesota Department of Health bulletin on 2025 legislative changes
    • Minnesota Statutes, Chapter 144G (Assisted Living)

    4 Maine – 2025 legislation removing increased staffing ratios and replacing them with public staffing data reporting.

    • The Maine Monitor – Staffing ratio proposal removed (May 2025)
    • McKnight’s Senior Living – Maine staffing reporting and dashboard requirements

    5 National Trends – Training & Administrator Expectations – NCAL Assisted Living State Regulatory Reviews (2024–2025).

    • AHCA/NCAL Press Release (Jan 2025)
    • McKnight’s Senior Living – 2025 regulatory changes and training focus (Jan 2026))

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    7 Compliance Blind Spots Assisted Living Facilities Can’t Afford to Overlook

    Regulatory pressure in assisted living continues to increase as survey processes evolve, documentation expectations rise, and scrutiny around resident safety has intensified. Most compliance breakdowns happen because small operational gaps often go unnoticed until a surveyor identifies them.

    Below are seven common compliance blind spots that can quietly increase risk for assisted living facilities with guidance on what strong operators can do to address them.

    1. Documentation that doesn’t fully support the care being provided

    Care may be appropriate and well delivered, but if documentation is incomplete, inconsistent, or lacks specificity, it can create exposure during survey.

    • Common issues include:
    • Missing narrative details in resident records
    • Inconsistent language across assessments and service plans
    • Incident documentation that lacks follow-through

    Strong facilities conduct periodic documentation reviews and ensure staff understand what to document and why it matters.

    2. Medication management processes that rely on informal workarounds 

    Medication management is one of the most cited areas in assisted living surveys. Over time, teams may develop informal shortcuts that feel efficient but create regulatory risk. 

    Blind spots often include: 

    • Inconsistent reconciliation practices
    • Gaps in administrative documentation
    • Incomplete competency documentation

    Facilities that proactively audit medication systems and retrain staff as regulations evolve significantly reduce survey exposure. 

    3. Fall and incident trends without meaningful root cause analysis 

    Tracking incidents is only the first step. Regulators increasingly expect facilities to demonstrate:

    • Pattern identification
    • Root cause evaluation
    • Documented corrective action
    • Ongoing monitoring

    If falls or other incidents are recurring without documented system-level changes, surveyors may question whether risks are being appropriately managed.

    4. Policies that exist don’t reflect current operations

    Policies often get updated reactively after a citation. Over time, they may no longer align with:

    • Actual workflow
    • Current staffing models
    • State-specific regulatory updates

    When written policy and real-world practice diverge, it creates vulnerability. Facilities benefit from regular policy and procedure reviews that ensure defensibility and operational alignment.

    5. Staff training and competency documentation gaps

    If training is not properly documented, tracked, or refreshed, it can appear as a deficiency.

    Common blind spots include:

    • Missing annual competencies
    • Inconsistent orientation documentation
    • Lack of post-training validation

    Sustainable compliance requires structured, ongoing education programs, not one-time sessions after a survey.

    6. Corrective action plans that resolve citations but not systems

    When deficiencies occur, facilities often move quickly to “fix” the immediate issue. Repeat deficiencies impact survey outcomes and affect overall operational performance and revenue stability. That’s why regulators are looking for systemic improvement.

    A strong corrective action plan should:

    • Address root cause
    • Outline measurable steps
    • Assign accountability
    • Include follow-up monitoring
    • Include documentation of monitoring

    Without these components, repeat deficiencies become more likely.

    7. Waiting until survey notice to evaluate compliance readiness

    One of the most common blind spots is timing.

    Facilities that only evaluate systems once a survey window approaches often uncover gaps under pressure. Mock surveys and third-party audits provide objective insight into operational risk areas before regulators arrive.

    Proactive evaluation allows leadership to correct issues calmly and strategically rather than defensively.

    Compliance is strongest when it’s built into daily operations 

    Passing survey is important, but sustainable compliance goes beyond inspection readiness. It requires systems that support resident safety, staff clarity, and operational consistency every day.

    Assisted living facilities that invest in periodic audits, policy alignment, survey preparation, corrective action planning, and ongoing training are better positioned to reduce risk, protect residents, and operate with confidence.

    You don’t have to manage regulatory complexity alone. Partnering with experienced clinical and regulatory consultants can provide objective evaluation, practical guidance, and steady support whether you’re preparing for survey, responding to findings, or strengthening systems long term.


    Learn more about how Hansen Hunter supports audits, training, and compliance consulting for Assisted Living.

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    Hansen Hunter & Co. P.C., Hansen Hunter LLC, and its respective subsidiaries operate under an alternative practice structure in accordance with the AICPA Code of Professional Conduct and all applicable laws, regulations, and professional standards. Hansen Hunter & Co. PC is a licensed independent CPA firm that provides attest services to its clients. Hansen Hunter LLC is a separate legal entity that provides tax, reimbursement, advisory, consulting, and outsourced accounting services to clients. Hansen Hunter LLC and its subsidiaries are not licensed CPA firms. The entities falling under the Hansen Hunter brand are each individual firms that are separate legal and independently owned entities and are not responsible or liable for the services and/or products provided by any other entity providing services and/or products under the Hansen Hunter brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by Hansen Hunter, LLC, its subsidiaries and Hansen Hunter & Co., P.C.

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