Leonard S. Brauner, CPA
Senior Principal

Leonard has over 40 years of healthcare experience including over 30 years of diversified healthcare financial consulting experience with national accounting and consulting firms. He has spent his career working with healthcare providers concerning financial and reimbursement issues focusing on ensuring that providers receive all appropriate payments to which they are entitled, and no more.

Leonard has assisted hospitals and health systems develop pricing objectives and policies and procedures with the goal of establishing prices that generate appropriate net patient revenue consistent with the hospital’s circumstances and philosophy. Due to the heightened scrutiny on hospital pricing, Leonard has recently focused on assisting hospitals develop pricing methodologies that allow a hospital to more comprehensively explain the establishment of its patient pricing while ensuring the generation of the required net patient revenue. Leonard was instrumental in the development of Pretium®; SunStone’s web-based CDM Pricing Solution.



Bachelor of Science, Business Administration
University of Arizona, Tucson, AZ


  • Virtually all aspects of Medicare and Medicaid Reimbursement
  • Patient CDM Pricing
  • Patient Charging and Billing
  • Charging and Billing Compliance
  • Revenue Integrity and Compliance


Medicare reimbursement:   All types of exception and specialty requests (high percentage of ESRD discharges, SSI percentage, geographic reclassification), Research and studies (DSH, graduate medical education, organ acquisition, Provider-based versus freestanding issues, critical access hospital and cost report issues), Provider Reimbursement Review Board appeals

Strategic and resource based pricing studies

Patient charge process development and charge description master consolidations

Managed care denials of “routine” services

Charging and billing compliance studies

Transfer DRG reviews