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Denis Lukes


Adjunct Faculty

Denis J. Lukes, CPA, serves as Vice President and Chief Financial Officer for the Healthcare Council of Western Pennsylvania where he works with the regions 62 Hospitals and a number of Long Term Care member Chief Financial Officers (CFOs) and coordinates various initiatives designed to enhance the Operating Income of members in the region.

He has developed strategies to improve the region’s Medicare Wage Index, Medicare and Medical Assistance reimbursement, and Revenue Cycle operations. He works closely with the CFOs to help them prepare for impending Medicare and other regulatory and reimbursement changes. In addition, he works closely with the Revenue Cycle, Health Information Management, Managed Care Contracting, Case Management and Physician Practice leadership of members. He also coordinates activities with a number of external firms that assist hospitals with improvements.

Previously, Mr. Lukes served as Vice President, Finance for the West Penn Allegheny Health System (WPAHS), now Allegheny Health Network, with responsibilities for hospital billing, physician billing, third party reimbursement, decision support, and budgeting. During this time he implemented a number of initiatives to improve revenue cycle operations, cash flow, third party reimbursement and initiated the implementation of 340B, a program which substantially reduced drug cost for the organization. He was with WPAHS from 2004 to 2012.

Mr. Lukes served as the sole financial member of a hospital turnaround team for Pitts Management Associates (PMA) from 2001 to 2004 with engagements in several states. Focus was on improving Operating Income and development of Strategic and Financial Turnaround Plans. These included focus on third party reimbursement, revenue cycle improvements, 340B implementation, FTE Productivity, and expense management.

Mr. Lukes served in a variety of roles over his tenure with St. Francis Health System in Pittsburgh from 1981-2001 including Accounting Manager, Director of Finance, Hospital CFO, and spent 1997-2001 as the Vice President of Finance for the Health System. Over this tenure he participated and led a number of Tax Exempt Bond Financings, initiated a number or reimbursement and revenue cycle initiatives, and filed successful reimbursement appeals with the Medicare Provider Reimbursement Review Board and the Pennsylvania Medical Assistance Program. In addition, he was responsible for all accounting, third party reimbursement, revenue cycle, cash flow, and budgeting.

Mr. Lukes was employed by Arthur Andersen & Co, an international auditing and consulting firm form 1979-1981. In this role he performed audits in a variety of industries and provided tax services as well.

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