The Controller is responsible for overseeing all month end close processes and publishing monthly financial statements.  This position is also responsible for managing the annual fiscal audits performed by the external audit firm, along with other external and internal audits as needed. All services are provided in an ethical, legal and moral manner, consistent with applicable regulatory and accounting standards. Job Duties: Manage month end close of financials Approve and post journal entries Review and approve estimates for employee health plan expenses Review and approve estimates for contractual allowance and bad debt Prepare and publish monthly financial statements Prepare as directed monthly Board, CFO and Presidents