Jeffrey R. Helton, PhD, CMA, CFE, FHFMA

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, PhD, CMA, CFE, FHFMA Assistant Professor, Metropolitan State College of Denver WC 239, Denver, Colorado 80204 Office: (303) 556-3130 jhelton2@mscd.edu Education Research Interests The University of Texas School of Public Health, Houston, Texas Ph.D. in Public Health Management, minors in Health Economics and Health Informatics, 2011. The University of Alabama at Birmingham, Birmingham, Alabama Master of Science in Hospital and Health Administration, 1985. Eastern Kentucky University, Richmond, Kentucky BBA, Health Care Administration, 1982. Critical access hospitals and rural health care delivery systems, health care fraud, impact of technology on operational efficiency in hospitals, physician owned hospitals, operations and financing of safety net delivery systems, market variations in the costs and utilization of health care services. Academic Metropolitan State College of Denver, Department of Health Care Management, Denver, Colorado, 2012 present. Assistant Professor Health Care Management Instructing the following courses for undergraduate students in Health Care Management in online and traditional classroom formats: Health Care Financial Management, Introduction to Health Care Management, Health Care Economics, Information Technology for Health Care Management. The University of Texas School of Public Health - Fleming Center for Health Care Management, Houston, Texas, 2008 present. Assistant Professor Management, Policy, and Community Health, 2011 2012 moving to adjunct appointment, August 1, 2012. Instructed the following courses for graduate students in Healthcare Management: Healthcare Operations Management, Introduction to Public Health Management (classroom and via interactive television), Health Information Technology for Management (online), and Seminar in Healthcare Fraud (online).

Academic (Continued) Doctoral Research Assistant/Associate, 2008 2011. Assisting in the Center s research in performance normalization and benchmarking hospital operations, financial performance, and strategic management and governance. SQL database administrator for research databases encompassing hospital discharges, hospital cost reports, and Blue Cross claims/eligibility for Texas health care facilities. Two- year teaching assistant in the Center s Healthcare Operations course. Lone Star College Cy- Fair, Cypress, Texas, 2007 present Adjunct Instructor Currently holding dual departmental appointment in transitional studies mathematics and business. Instructing the following courses in the traditional classroom setting and online: Pre- college Algebra Mathematics, Business Statistics and Calculus, and Personal Finance University of San Francisco, San Francisco, California, 2000-2001 Adjunct Instructor Instructed graduate level courses in Health Care Finance and introductory course in Health Care Administration. Western International University, Phoenix, Arizona, 1998-1999 Adjunct Instructor Instructed courses on both the undergraduate and graduate levels in Health Care Finance, Health Care Administration, Health Care Policy & Law, and Health Care Strategic Planning. Saint Leo College, Saint Leo, Florida, 1986-1987. Adjunct Instructor Instructed Introduction to Health Care Administration course to baccalaureate students. Industry Mir, Fox, and Rodriguez, P.C., Houston, Texas, 2007-2011 Director, Health Care and Government Advisory Services Consultant for regional accounting/consulting firm working with local health system in resolving Medicare billing compliance problems, supervising agreed upon procedure audits of Commercial, Medicaid, and Medicare managed care organizations and led claims compliance audits for large ERISA health plans. Supervised turnaround financial management and fraud prevention for housing assistance program in New Orleans, Louisiana. Page 2 of 8

Industry (Continued) Doctors Hospitals, Houston, Texas, 2006-2007 Chief Financial Officer Led 253 bed, two hospital organization out of Chapter 11 bankruptcy and back to financial stability while establishing needed internal controls in fundamental business practices, improving hospital revenue cycle processes, implementing critical cost control measures, implementing information technology replacements and upgrades, and re- negotiating hospital managed care agreements. Jefferson Wells International, Houston, Texas, 2005-2006 Health Care Consultant Led health care operational audit and data analysis engagements for health plan clients across the US and health system clients in Canada. Provided subject matter expertise for implementation and testing of health plan information systems to several national health insurers, and performed several ad hoc financial analyses for health plans including a forensic accounting exercise to re- create and reconcile premium billing and encounter data for a large insurer impacted by Hurricane Katrina. Led several claims compliance audits for ERISA health plan clients and provided internal control guidance to plan administrators nationwide. Moody Insurance Group, League City, Texas, 2004-2005 Director of Operations Led team consulting with ERISA third party administrators on health plan design, cost containment, and internal controls. Bear Valley Hospital District, Big Bear Lake, California, 2003-2004 Chief Financial Officer Led financial operations of rural health care delivery system including hospital, skilled nursing facility, ambulance service, rural health clinics, behavioral health clinic, and tax district. Victor Valley Community Hospital, Victorville, California, 2001-2003 Chief Financial Officer Led financial turnaround from state enforced receivership for hospital in default on State of California guaranteed debt. Restored profitability and positive cash flow in hospital through establishment of sound internal control frameworks, replacement and upgrade of financial management systems, and re- negotiation of managed care provider agreements. Page 3 of 8

Industry (Continued) Tenet Healthcare Corporation, Arizona and California, 1996-2001 Chief Financial Officer - Contra Costa Health System, 2000-2001 Led financial turnaround of local health system consisting of two hospitals and commercial health plan placed in involuntary receivership by State of California. Chief Financial Officer - Tenet Arizona Health System, 1996-1999 Led financial operations of local health system consisting of four hospitals, two ambulatory surgery centers, physician IPA, and Medicaid health plan until divested by Tenet. Led transition of facilities to new ownership including negotiating working capital settlement for facility receivables and health plan claim payables. St. Mary s Health First, Reno, Nevada, 1995-1996 Director of Finance Led start- up financial operations of health system owned staff- model commercial HMO and workmen s compensation/erisa third party administrator. Humana Health Plans, Florida and Ohio, 1990-1995 Chief Financial Officer/Chief Operating Officer - Humana Health Plan Cincinnati/Northern Kentucky 1993 1995 Led operations and financial management of health plan serving Medicare, Commercial and Medicaid lines of business and owned hospital (including serving as hospital CEO). Chief Financial Officer - Humana Health Plan South Florida 1990-1993 Led financial turnaround of Medicare/commercial health plan acquired out of State of Florida receivership. Health Management Associates, Van Buren, Arkansas, 1988-1989 Assistant Administrator Universal Health Services, King of Prussia, Pennsylvania, 1987-1988 Assistant Administrator Humana, Inc., Dade City, Florida, 1984-1987 Assistant Administrator Eye Foundation Hospital, Birmingham, Alabama, 1983-1984 Assistant Controller Page 4 of 8

Peer- Reviewed Journals 1. Abbass, I., Helton, J., Mhatre, S., and Sansgiry, S. (2012) Impact of Electronic Health Records on Nurses Productivity. Computers, Informatics, Nursing, vol 30(5). 2. Helton, J. and Langabeer, J. (2012). Longitudinal Changes in the Operating Efficiency of Public Safety Net Hospitals. Journal of Healthcare Management, vol 57(3). 3. Helton, J., Langabeer, J., DelliFraine, J., and Hsu, C. (2012). Do EHR Investments Lead to Lower Staffing Levels? Healthcare Financial Management, vol. 66(2). PubMed ID: 22372293 4. Abbass, I., Helton, J., Langabeer, J. and Chou, D. (2011) Physician Adoption of a Clinical Information System. International Journal of Information Systems and Change Management, vol. 5 (4). 5. Langabeer, J., DelliFraine, J., and Helton, J. (2010). Mixing Finance and Medicine: The Evolution of Financial Practices in Healthcare. Strategic Finance, vol. 92 (6). 6. Helton, J. Avoiding Fraud Risks Associated with EHRs. Healthcare Financial Management, vol. 64 (7). PubMed ID: 20608420 7. Langabeer, J., Helton, J., and Langabeer, D. (2009). Financial Simulation Modeling in Clinical Trials. Journal of Applied Clinical Trials, vol. 18, 10,46-51. 8. Galterio, L., Helton, J., Langabeer, J., and DelliFraine, J. (2009). Performance Normalization and Benchmarking in Healthcare. Journal of Healthcare Information Management, vol. 23, (2). PubMed ID: 19663163 Technical Reports 1. Langabeer, J. and Helton, J. Development of a Model for Sustainable Safety Net Clinics in Harris County. Report commissioned by the Harris County Healthcare Alliance, September 2010. 2. Langabeer, J., DelliFraine, J., and Helton, J. The State of Accounting and Finance in the Healthcare Industry. Report commissioned by the Institute of Management Accounting, Foundation for Applied Research, September 2010. 3. Begley, C., Fouladi, N., Helton, J., Langabeer, J., Rowan, P., and Courtney, P. Harris County Health Care Safety Net: Where We Stand. Grant- funded white paper presented to the Houston Endowment, December 2009. Page 5 of 8

Invited Lectures and Conference Presentations 1. Helton, J. Research and Teaching in Healthcare Finance and Operations Using CMS Publicly Available Data. Presentation at AUPHA Annual Meeting, June 2, 2012, Minneapolis, Minnesota. 2. Helton, J. Balancing Medicaid, Uncompensated Care and Quality. Presented at Southwest Academy of Management Annual Meeting, March 2, 2012, New Orleans, Louisiana. 3. Helton, J., Langabeer, J., DelliFraine, J., and Hsu, C. EMR Strategies and Labor Efficiency in Hospitals. Presented at AUPHA Academic Forum at the Health Information Management Systems Society Annual Meeting, February 20, 2012, Las Vegas, Nevada. 4. Helton, J. Health Care Fraud: Patient and Insurer Scams, Controls, Risks. Presented at Healthcare Financial Management Association Institute for Healthcare Financial Improvement, February 9, 2012, Houston, Texas. 5. Helton, J., Langabeer, J., DelliFraine, J., and Hsu, C. Productivity and Clinical IT - Are We Getting More Efficient? Presented at Healthcare Financial Management Association Gulf Coast Chapter Annual Meeting, October 12, 2011, Galveston, Texas. 6. Helton, J., Langabeer, J., DelliFraine, J., and Hsu, C. Productivity and Clinical IT - Are We Getting More Efficient and Improving Quality? Presented at South Texas Meeting of Healthcare Information Systems Society, August 26, 2011, Austin, Texas 7. Parker, V., Friedman, L., and Helton, J. Learning from Resilient Organizations: Integrating Positive Organization Scholarship into Teaching. Presentation at Association of University Programs in Health Administration, June 25, 2011, Charleston, South Carolina. 8. Helton, J., Langabeer, J., DelliFraine, J., and Hsu, C. Productivity and Clinical IT - Are We Getting More Efficient? Presented at Southern Regional Meeting of Healthcare Information Systems Society, April 29, 2011, Austin, Texas. 9. Helton, J. Organizational Fraud Risks Associated With Electronic Health Records. Presentation at Healthcare Financial Management Association Annual Meeting, September 20, 2010, Galveston, Texas. 10. Langabeer, J. and Helton, J. Development of a Model for Sustainable Safety Net Clinics in Harris County. Report presented to Governing Board of the Partners for Community Health, September 13, 2010. 11. Helton, J. Fraud Risks in Electronic Health Records. Presentation at Southern Regional Meeting of Healthcare Information Systems Society, May 14, 2010, Dallas, Texas. Page 6 of 8

Invited Lectures and Conference Presentations 12. Langabeer, J., DelliFraine, J., & Helton, J. The Influence of Executive Optimism on Strategic Process. Paper presented at Southwest Academy of Management 2010, March 3, 2010. Conference Poster Presentations 1. Langabeer, J., Helton, J., Dotson, E. and Love, K. A Model for Sustainable Safety Net Clinics. Poster presented to Kelsey Seybold Health Services Research Conference, November 16, 2011. Academic and Professional Service Fellow of Healthcare Financial Management Association Also holding Certified Healthcare Financial Professional designation with Accounting/Finance specialty. Healthcare Information Management Systems Society - serving on Distance Education Committee and peer reviewer for HIMSS Virtual Conferences. Academy of Management serving on Practice committee and reviewer of papers for annual meetings 2010-2012. Conference paper presentation session moderator 2011. Served on Executive Committee of the Healthcare Management Section, 2010-2011. Individual member of the Association of University Programs in Health Administration serving on the Finance Committee, Investments Subcommittee, and chair- elect of Finance and Insurance Section. Subject matter expert on Medicare Cost Reporting for New York Times and Health Informatics for Houston Business Journal. Individual member of Institute of Management Accountants Individual member of Association of Certified Fraud Examiners Member of National Advisory Board for the Association. Reviewer of Association s training curriculum in Health Care Fraud. Reviewer for the following health care journals o Health Care Management Review, o Social Science and Medicine, o Healthcare Financial Management, o Journal of Healthcare Information Management, o Journal of Public Health Management and Practice, and o International Journal of Public Health Informatics. Page 7 of 8

Certifications and Executive Education Certified Management Accountant, Institute of Management Accountants. Certified Fraud Examiner, Association of Certified Fraud Examiners. Completing requirements for Certified Internal Auditor designation, expected completion date, October 2012. Advanced Ground Instructor Private and Commercial Pilot Ratings and Instrument Ground Instructor, Federal Aviation Administration. Commercial Pilot and Instrument Pilot - Airplane Single Engine Land Rating, Federal Aviation Administration. Awards and Recognition Outstanding paper reviewer, Academy of Management Annual Meeting, 2011. Page 8 of 8