Carrie Lapka

Carrie Lapka is a Senior Manager in the Saginaw office. She leads the firm’s Healthcare Services Group and has over 20 years of experience in business consulting and management, financial decision-making, and tax planning with an emphasis on the healthcare industry. 

Specializations

  • Healthcare business consulting, including strategic advisory services for organizational management, financial decision‑making, operational optimization, and long‑term tax planning within the healthcare industry.
  • Interim Chief Financial Officer (CFO), providing leadership in financial oversight, cash‑flow management, budgeting, organizational performance assessment, and executive‑level decision support.
  • Directing the financial, operational, and administrative functions of medical practices.
  • Development, review, and interpretation of financial statements to support compliance, strategic planning, and operational efficiency.
  • Comprehensive tax strategy development, preparation, and compliance for individuals and healthcare organizations.

Professional Certifications and Education

  • Certified Public Accountant (CPA)
  • Certified Physician Practice Manager (CPPM)
  • Certified QuickBooks ProAdvisor
  • Saginaw Valley State University, Bachelor of Professional Accountancy

Professional Membership

  • American Institute of Certified Public Accountants
  • Michigan Association of Certified Public Accountants
  • American Academy of Professional Coders
  • Medical Group Management Association

Publications/Seminars

  • Webinar: Building Financial Forecasts: The Smart Practice Playbook Series, 2025
  • Webinar: Understanding Financial Statements: The Smart Practice Playbook Series, 2025

Community Involvement

  • Caseville Public School – Past Treasurer
  • Humane Society of Bay County – Past Treasurer

Denise Garrett is a billing manager with more than 20 years of medical billing experience. She is a Certified Professional Coder with expertise in the coding of diagnoses, services, and procedures for physician practices. Her expertise benefits medical practice clients throughout Michigan. She is a member of the firm’s Healthcare Services Group. Denise is a member of the American Academy of Professional Coders Chapter Association (AAPCCA) national board of directors and serves on the executive committee as the Vice Chair. 

Specializations

  • Specializations in the coding of diagnoses, services and procedures for physician practices, clinics and third-party payors
  • Application of CPT® and HCPCS procedure and supply codes and ICD-10 diagnosis codes used for billing professional medical services to insurance companies
  • Business needs for healthcare entities including operational efficiencies, staff training and technology
  • Compliance with government laws, regulations, rules, and guidelines
  • Revenue cycle management
  • Medical audits

Professional Certifications and Education

  • Certified Physician Practice Manager (CPPM®)
  • Certified Professional Compliance Officer (CPCO™)
  • Certified Professional Medical Auditor (CPMA®)
  • Certified General Surgery Coder (CGSC)
  • Certified Professional Coder (CPC)
  • Certified Outpatient Coder (COC)
  • Certified Inpatient Coder (CIC)
  • Certified Emergency Department Coder (CEDC)
  • Certified Surgical Foot & Ankle Surgical Coder (CSFAC)
  • Certified Professional Biller (CPB®)

Professional Memberships

  • American Academy of Professional Coders (AAPC)
  • American Academy of Professional Coders Chapter Association (AAPCCA) national board of directors
  • National Alliance of Medical Auditing Specialists (NAMAS)
  • American Association of Medical Coding Professionals (AAOMCP)

Community Involvement

  • Aaron’s Gifts from Home