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OFFICE OF THE INSPECTOR GENERAL

VIEWS: 8 PAGES: 52

									Jeb Bush                                                                 John O. Agwunobi, M.D., M.B.A., M.P.H.
Governor                                                                                              Secretary




                                Review of Client Receivables
                                             at
                                County Health Departments

                                    As of September 30, 2004
                                               AR-05-001




                   OFFICE OF THE INSPECTOR GENERAL




                            4052 Bald Cypress Way, Bin #A03 • Tallahassee, FL 32399-1704
                                            Office of the Inspector General
 “Trusted agents in providing independent, objective and useful products to facilitate the Department’s success”
                                                      TABLE OF CONTENTS


 EXECUTIVE SUMMARY...................................................................................................... 2
 INTRODUCTION .................................................................................................................. 3
 REVIEW SCOPE, OBJECTIVES AND METHODOLOGY ........................................... 4
         SCOPE ................................................................................................................................. 4
         OBJECTIVE ........................................................................................................................... 4
         METHODOLOGY ..................................................................................................................... 4

 BACKGROUND ...................................................................................................................... 5
 DATA ........................................................................................................................................ 6
 GLOSSARY OF ABBREVIATIONS, ACRONYMS AND DEFINITIONS ............... 51




AR-05-001                                                                                                                             1
                            EXECUTIVE SUMMARY

The Office of the Inspector General reviewed client receivables balances as of
September 30, 2004 at CHDs, and how long these receivables have been due (called
“aging”). These amounts were taken from the Health Clinic Management System
[HCMS]. We did not audit these amounts.

A total of $16,586,063 was due from clients (self-pay) ($8,304,747) and third-party
payers ($8,281,316) for client services provided as of September 30, 2004. The amount
most likely collectable is $2,072,987 (12.50%) that was due for less than 31 days. Of
particular concern is $1,528,695 due from third-party payers and $4,269,882 due from
clients (self-pay) for longer than 1 year.        These are assumed to be largely
uncollectable.

We reviewed CHD third-party receivables in 2002 (Review of Client Receivables at
County Health Departments as of October 31, 2002, Report AR-03-003), after which
CHDs appear to have addressed third-party receivables balances recorded in HCMS.
Compared to 2002, Medicaid receivables decreased 40% and total third-party
receivables decreased 37%.

Our 2002 review did not include data regarding self-pay clients, so comparisons could
not be made for this category. However, of particular concern this year is 50%
($8,304,747) of all recorded receivables is due from clients (self-pay).




AR-05-001                                                                     2
Jeb Bush                                                                 John O. Agwunobi, M.D., M.B.A., M.P.H.
Governor                                                                                             Secretary


                                 DEPARTMENT OF HEALTH
                            OFFICE OF THE INSPECTOR GENERAL
                                      Review Report

Audit Number:            HIG AR-05-001
Subject:                 Review of Client Receivables at County Health Departments
Audit Period:            As of September 30, 2004


                                          INTRODUCTION

Authority to conduct this review resides in Section 20.055, Florida Statutes, which
creates in each state agency an Office of the Inspector General charged with the
responsibility for activities that promote accountability, integrity and efficiency in
government. The inspector general is authorized to conduct financial, compliance,
electronic data processing and performance audits of the agency and prepare audit
reports of the findings.

The decision to review client receivables was made to update our understanding of the
status of receivables at CHDs, based on an earlier review performed by our office,
Review of Client Receivables at County Health Departments as of October 31, 2002,
Report AR-03-003.

The review was conducted by Office of the Inspector General audit staff
Mark H. Boehmer, C.P.A., Management Analyst, Level 4, and Xavier Rodriguez, Planning
& Evaluation Specialist, under the supervision of Lynn H. Riley, C.P.A.,
Director of Auditing.




                               4052 Bald Cypress Way, Bin #A03 • Tallahassee, FL 32399
                                            Office of the Inspector General
 “Trusted agents in providing independent, objective and useful products to facilitate the Department’s success”


AR-05-001                                                                                                3
            REVIEW SCOPE, OBJECTIVES AND METHODOLOGY

Scope
The scope of this review included client receivables at 67 county health departments
[CHDs] as recorded in the Health Clinic Management System [HCMS] as of September
30, 2004.

Objective
Our objective was to collect data regarding aged client receivables by CHD and in total,
and to compare amounts reported in the 2002 review report.

Methodology
We collected from HCMS client receivables data as recorded into that system by CHDs.




AR-05-001                                                                        4
                                 BACKGROUND

During 2002, the Office of the Inspector General conducted a review of CHD client
third-party receivables, Review of Client Receivables at County Health Departments as
of October 31, 2002, Report AR-03-003, after which CHDs took an active role to
address receivables balances recorded in HCMS, that may have included pursuing
collections, writing off amounts that were considered uncollectable, and other
measures.

The following data was collected to review and analyze the same type of data as of
September 30, 2004 and to also compare current data to that of 2 years ago (October
31, 2002).

All amounts related to accounts receivable were accessed from the Health Clinic
Management System [HCMS].




AR-05-001                                                                     5
                                        DATA
Agencies are responsible for exercising due diligence in securing full payment of all
accounts receivable due the state (Section 69I-21.003(1), FAC, Procedure for
Processing Delinquent Accounts Receivable).

The purpose of this review was to collect data regarding client receivables balances at
each CHD to consider the age of those balances among CHDs and balances by payer
source, and to compare to amounts reported in the 2002 review report.

A total of $8,304,747 was due from clients (self-pay) and $8,281,316 was due from
third-party payers for client services provided as of September 30, 2004. The amount
most likely collectable is $2,072,987 (12.50%) that was due for less than 31 days from
both clients (self-pay) and third-party payers. Of particular concern is $1,528,695 due
from third-party payers and $4,269,882 due from clients (self-pay) for longer than 1
year. These are assumed to be largely uncollectable.

Since our 2002 report, CHDs have taken action to address large balances due from
third-party payers, particularly Medicaid. We noted a 40% decrease in the total
balance due from Medicaid from October 31, 2002 ($7,522,359) to September 30, 2004
($4,515,933). We noted a 37% decrease in the total balance of all third-party payers
from October 31, 2002 ($13,081,640) to September 30, 2004 ($8,281,316).

Our review of receivables in 2002 did not include data regarding self-pay clients, so
comparisons could not be made for this category. However, that 50% of all receivables
as of September 30, 2004 is recorded as due from clients (self-pay) is notable.

We present the information in several formats including:
  • Aged Receivables in Total, by Payer Source, All CHDs.
      We combined amounts from CHDs to show how much was due in total from
      Medicaid, Medicare, Blue Cross/Blue Shield, and other line items listed in HCMS.
      This schedule also shows how old the receivables are.

   •   Aged Client (Self-Pay) Receivables Summary of all CHDs.
       We prepared a schedule showing the total amount of client (self-pay) receivables
       due at each CHD and how old the receivables are. This schedule does not
       include third-party payers.

   •   Aged Third-Party Receivables Summary of all CHDs.
       We prepared a schedule showing the total amount of client third-party
       receivables due at each CHD and how old the receivables are.

   •   Comparison of Amounts between September 30, 2004 and October 31, 2002.
       We prepared a schedule to compare amounts due from specific third-party
       payers at September 30, 2004 and October 31, 2002, for all CHDs combined.
       This schedule also shows the percentage change.




AR-05-001                                                                       6
   •   Aged Receivables by Individual CHD by Payer Source, with Comparison to 2002.
       These schedules show the detail at each CHD of amounts due from Medicaid,
       Medicare, Blue Cross/Blue Shield, and other line items listed in HCMS and how
       old the receivables are. We present total third-party, total client (self-pay)
       receivables and total receivables (third-party and self-pay combined). Beneath
       total receivables as of September 30, 2004, we present for CHDs’ comparison
       and analysis purposes, the aged balances for Medicaid and Total Third-Party as
       of October 31, 2002.


                           Aged Receivables, All CHDs 1
                                                                         31-60 Days
                                                                            10%
                                              0-30 Days
                                                                         $1,706,283
                                                 12%
                                              $2,072,987


1 Year and Over
      36%                                                                   61-90 Days
   $5,798,577                                                                   6%
                                                                            $1,051,408




                                                                          91-120 Days
                                     121-365 Days                             6%
                                         30%                               $976,839
                                      $4,979,968



Receivables no older than 60 days are generally considered most likely to be collected.
We see above that only $3,779,270 (22%) of all receivables (self-pay and third-party
combined) that could be collected are within that range. $10,778,545 (66%) were not
collected within 120 days.




______________________________________
1
  Health Clinic Management System [HCMS]



AR-05-001                                                                       7
                   Total Receivables, All CHDs, by Payer Source 1




                                                     Medicaid
                                                       27%
                                                                            Medicare
                                                    $4,515,933
                                                                              4%
                                                                            $581,944


            Clients (Self-pay)                                                Ryan White
                   50%                                                           1%
               $8,304,747                                                      $107,612



                                                                         Blue Cross / Blue
                                                      Other 3rd Party         Shield
                                                           16%                 2%
                                                       $2,674,457            $401,370




One-half of all receivables recorded are from clients (self-pay) ($8,304,747).




______________________________________
1
  Health Clinic Management System [HCMS]



AR-05-001                                                                           8
                       Medicaid Aged Receivables, All CHDs 1



                  1 Year and Over                         0-30 Days
                       14%                                   25%
                     $623,970                             $1,118,124




        121-365 Days
            28%
         $1,259,138                                              31-60 Days
                                             61-90 Days             18%
                           91-120 Days
                                                 8%               $835,165
                               7%
                            $311,763          $367,773




$1,883,108 recorded as due from Medicaid will likely not be collected because it is older
than 120 days. This may be due to a number of possible factors, including CHDs not
aggressively pursuing accounts, miscoding during billing, not pursuing writing off
uncollectable amounts, inability to correctly and timely determine Medicaid eligibility,
not timely posting payments to accounts, etc.




______________________________________
1
  Health Clinic Management System [HCMS]

AR-05-001                                                                         9
                  Comparison of Amounts between 2004 and 2002 1




                            Medicaid    Medicare    Other 3rd Party      Total
      October 31, 2002     $7,522,359   $784,195     $4,775,086       $13,081,640
      September 30, 2004   $4,515,933   $581,944     $3,183,439       $8,281,316



Most striking is the decrease in all third-party receivables as compared to 2 years ago.
Medicaid receivables recorded in HCMS decreased 40%. Total third-party receivables as
compared to 2 years ago decreased 37%.




______________________________________
1
  Health Clinic Management System [HCMS]

AR-05-001                                                                           10
                                                             Aged Receivables in Total, by Payer Source, All CHDs
                                                                         as of September 30, 2004 1




                                                             % of                    % of                    % of                    % of                     % of                     % of
      Insurance Type            Balance       0-30 Days     Balance   31-60 Days    Balance   61-90 Days    Balance   91-120 Days   Balance   121-365 Days   Balance   Over 1 Year    Balance
Medicaid                         $4,515,933    $1,118,124    24.76%      $835,165    18.49%      $367,773     8.14%      $311,763     6.90%     $1,259,138    27.88%      $623,970     13.82%
Medicare                          $581,944       $86,797     14.92%       $53,772     9.24%       $37,885     6.51%       $37,164     6.39%       $258,548    44.43%      $107,778     18.52%
Blue Cross / Blue Shield          $401,370       $46,060     11.48%       $50,723    12.64%       $37,178     9.26%       $24,467     6.10%       $129,330    32.22%      $113,612     28.31%
Invalid Ins                        $67,339         $3,078     4.57%        $3,458     5.13%        $5,290     7.86%        $4,871     7.23%        $23,943    35.56%        $26,699    39.65%
Error                                 $377                                                           $138    36.44%          $22      5.70%           $197    52.29%           $20      5.30%
Childrens Medical Services         $42,946         $9,088    21.16%        $9,778    22.77%        $4,178     9.73%        $2,467     5.74%         $8,776    20.44%         $8,659    20.16%
No Insurance                          $416                                   $331    79.59%           $85    20.41%
Organization                      $140,796         $3,260     2.32%        $5,843     4.15%        $2,162     1.54%        $1,327     0.94%        $57,212    40.63%        $70,992    50.42%
Ryan White                        $107,612       $38,585     35.86%       $28,867    26.82%        $7,024     6.53%        $6,425     5.97%        $15,635    14.53%        $11,076    10.29%
Private                               $570           $10      1.75%           $49     8.58%           $26     4.60%          $66     11.57%           $419    73.49%
Other Insurance                    $54,160          $671      1.24%        $1,756     3.24%        $6,345    11.72%        $3,948     7.29%        $24,950    46.07%        $16,490    30.45%
Tallahassee Collection            $150,755                                                                                                          $9,097     6.03%      $141,658     93.97%
Fla Breast & Cervical              $11,045         $4,295    38.89%        $3,101    28.08%        $1,543    13.97%         $256      2.32%         $1,049     9.50%          $801      7.25%
Other 3rd Party                  $2,206,053     $403,945     18.31%      $295,232    13.38%      $207,399     9.40%      $189,672     8.60%       $702,865    31.86%      $406,940     18.45%
Clients (Self-pay)               $8,304,747      $359,073     4.32%      $418,208     5.04%      $374,384     4.51%      $394,392     4.75%     $2,488,808    29.97%     $4,269,882    51.41%
                        TOTAL   $16,586,063    $2,072,987    12.50%    $1,706,283    10.29%    $1,051,408     6.34%      $976,839     5.89%     $4,979,968    30.03%     $5,798,577    34.96%




1
    All amounts are according to the CHD's Health Clinic Management System.
                                                                                                                                                                                            11
                                                      Aged Client (Self-Pay) Receivables Summary
                                                                (Not Including 3rd Party)
                                                                                          1
                                                              As of September 30, 2004


                                        % of                                                                                                                   % of
         County     Total      0-30    Balance   31-60     % of Balance   61-90   % of Balance   91-120   % of Balance   121-365   % of Balance Over 1 Year   Balance
    Alachua          $78,170    $3,155   4.04%      $3,213        4.11%    $3,657        4.68%     $4,673        5.98%     $17,147       21.94%     $46,324      59.26%
    Baker            $16,699      $373   2.23%        $274        1.64%      $442        2.65%       $404        2.42%      $4,531       27.13%     $10,675      63.93%
    Bay              $13,660    $1,800 13.18%       $2,358       17.26%    $1,240        9.08%     $1,341        9.82%      $6,921       50.67%
    Bradford          $2,460      $148   6.03%         $97        3.94%      $175        7.09%       $158        6.42%        $768       31.23%      $1,114      45.28%
    Brevard         $341,766   $11,750   3.44%    $17,525         5.13%   $13,092        3.83%    $13,857        4.05%     $89,151       26.09%   $196,391       57.46%
    Broward         $268,912    $6,215   2.31%      $7,640        2.84%    $5,257        1.95%     $4,050        1.51%     $42,281       15.72%   $203,470       75.66%
    Calhoun          $39,092      $875   2.24%        $697        1.78%      $533        1.36%     $1,361        3.48%      $5,900       15.09%     $29,726      76.04%
    Charlotte        $17,834    $1,181   6.62%      $1,192        6.69%    $1,787       10.02%     $1,781        9.99%     $10,737       60.20%      $1,157       6.48%
    Citrus           $68,146    $8,278 12.15%       $1,577        2.31%    $4,435        6.51%     $4,099        6.01%     $16,962       24.89%     $32,795      48.12%
    Clay            $177,003    $4,649   2.63%      $4,002        2.26%    $5,527        3.12%     $4,534        2.56%     $33,445       18.89%   $124,846       70.53%
    Collier          $63,919    $2,308   3.61%      $3,101        4.85%    $2,753        4.31%     $2,181        3.41%     $14,421       22.56%     $39,153      61.26%
    Columbia         $30,767      $693   2.25%        $482        1.57%      $537        1.75%       $968        3.15%      $6,791       22.07%     $21,295      69.22%
    Dade            $198,621    $8,262   4.16%      $8,311        4.18%    $6,861        3.45%     $7,104        3.58%     $51,107       25.73%   $116,976       58.89%
    Desoto          $106,262      $583   0.55%        $658        0.62%      $812        0.76%     $1,075        1.01%     $11,324       10.66%     $91,809      86.40%
    Dixie           $105,399    $5,573   5.29%      $6,372        6.05%    $6,189        5.87%     $6,245        5.93%     $56,019       53.15%     $25,001      23.72%
    Duval           $427,361   $21,184   4.96%    $23,246         5.44%   $20,943        4.90%    $20,284        4.75%    $133,603       31.26%   $208,102       48.69%
    Escambia         $23,539    $2,186   9.29%      $1,850        7.86%    $2,201        9.35%     $2,067        8.78%     $11,243       47.76%      $3,993      16.96%
    Flagler           $7,777      $404   5.19%        $201        2.59%      $248        3.19%       $266        3.42%      $3,005       38.64%      $3,653      46.97%
    Franklin          $2,032      $245 12.07%         $311       15.29%      $296       14.56%       $322       15.86%        $651       32.03%        $207      10.18%
    Gadsden          $78,352      $815   1.04%        $724        0.92%      $830        1.06%     $1,349        1.72%     $17,995       22.97%     $56,640      72.29%
    Gilchrist        $22,416      $904   4.03%      $1,813        8.09%    $1,659        7.40%     $1,472        6.57%     $12,892       57.51%      $3,676      16.40%
    Glades          $100,737      $508   0.50%        $792        0.79%    $1,109        1.10%     $1,429        1.42%      $7,802        7.74%     $89,096      88.44%
    Gulf             $70,953    $4,763   6.71%      $5,628        7.93%    $7,073        9.97%     $7,323       10.32%     $35,515       50.06%     $10,650      15.01%
    Hamilton          $1,789      $122   6.82%        $335       18.73%      $305       17.05%       $353       19.73%        $611       34.15%         $63       3.52%
    Hardee           $24,630    $1,041   4.23%        $548        2.22%      $910        3.69%       $870        3.53%      $4,996       20.28%     $16,264      66.03%
    Hendry           $38,147    $1,228   3.22%        $812        2.13%      $923        2.42%     $1,975        5.18%      $7,744       20.30%     $25,465      66.75%
    Hernando         $13,407      $344   2.57%        $210        1.57%      $366        2.73%       $524        3.91%      $4,524       33.74%      $7,438      55.48%
    Highlands        $26,014      $791   3.04%        $690        2.65%      $401        1.54%       $597        2.30%     $10,950       42.09%     $12,584      48.37%
    Hillsborough    $313,478   $12,952   4.13%    $13,552         4.32%   $11,064        3.53%    $14,514        4.63%     $86,396       27.56%   $175,000       55.83%
    Holmes           $18,781      $240   1.28%      $1,410        7.51%      $688        3.66%       $595        3.17%      $5,070       27.00%     $10,777      57.38%
    Indian River    $284,888    $7,627   2.68%    $13,355         4.69%   $14,836        5.21%    $13,447        4.72%     $66,094       23.20%   $169,528       59.51%
    Jackson          $20,546    $1,162   5.65%      $1,035        5.04%      $916        4.46%     $1,516        7.38%      $4,892       23.81%     $11,026      53.67%
    Jefferson         $8,090    $1,163 14.38%         $636        7.86%      $589        7.28%       $994       12.29%      $4,267       52.75%        $440       5.44%
    Lafayette        $16,863      $496   2.94%      $3,205       19.01%      $490        2.91%     $1,042        6.18%      $4,757       28.21%      $6,873      40.76%
    Lake            $301,338   $10,985   3.65%    $18,131         6.02%   $15,239        5.06%    $15,370        5.10%    $119,541       39.67%   $122,071       40.51%
    Lee             $119,620    $6,239   5.22%      $4,347        3.63%    $5,280        4.41%     $7,352        6.15%     $37,898       31.68%     $58,504      48.91%
    Leon             $12,904    $5,130 39.75%       $6,228       48.27%    $4,511       34.96%     $4,133       32.03%     $38,253      296.45%   ($45,352)    -351.46%
    Levy             $10,936    $1,291 11.80%       $1,061        9.70%      $844        7.72%       $659        6.03%      $4,641       42.44%      $2,441      22.32%
    Liberty          $32,228    $1,712   5.31%      $1,406        4.36%    $1,472        4.57%     $1,321        4.10%     $10,132       31.44%     $16,185      50.22%
    Madison          $40,275    $3,534   8.78%      $4,246       10.54%    $3,479        8.64%     $3,481        8.64%     $21,386       53.10%      $4,149      10.30%
    Manatee          $19,585    $2,493 12.73%       $1,154        5.89%      $991        5.06%     $1,196        6.11%      $7,320       37.38%      $6,430      32.83%



1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                          12
                                                         Aged Client (Self-Pay) Receivables Summary
                                                                   (Not Including 3rd Party)
                                                                                             1
                                                                 As of September 30, 2004


                                          % of                                                                                                                    % of
         County      Total       0-30    Balance    31-60     % of Balance   61-90   % of Balance   91-120   % of Balance   121-365   % of Balance Over 1 Year   Balance
    Marion         $1,402,101    $11,096   0.79%     $13,663         0.97%   $22,220        1.58%    $26,178        1.87%    $192,678       13.74% $1,136,268       81.04%
    Martin           $318,612    $10,337   3.24%     $15,018         4.71%   $11,999        3.77%    $10,155        3.19%     $65,070       20.42%   $206,034       64.67%
    Monroe           $124,412     $3,346   2.69%       $2,551        2.05%    $2,185        1.76%     $5,082        4.09%     $25,793       20.73%    $85,454       68.69%
    Nassau           $100,215     $1,970   1.97%       $2,883        2.88%    $2,297        2.29%     $2,179        2.17%     $16,589       16.55%    $74,297       74.14%
    Okaloosa          $67,495     $3,471   5.14%       $3,252        4.82%    $1,789        2.65%     $1,965        2.91%     $15,644       23.18%    $41,375       61.30%
    Okeechobee        $15,602     $2,184 14.00%        $1,743       11.17%    $1,474        9.45%     $2,006       12.85%      $5,716       36.64%      $2,478      15.88%
    Orange           $110,372    $11,749 10.64%      $10,497         9.51%   $10,700        9.69%    $11,049       10.01%     $56,598       51.28%      $9,780       8.86%
    Osceola           $19,902     $2,629 13.21%        $3,504       17.61%    $1,296        6.51%     $2,426       12.19%      $6,864       34.49%      $3,182      15.99%
    Palm Beach     $1,197,867    $83,194   6.95%    $110,005         9.18%   $89,846        7.50%    $98,742        8.24%    $577,469       48.21%   $238,610       19.92%
    Pasco             $51,028     $2,587   5.07%       $2,280        4.47%    $1,468        2.88%     $1,604        3.14%     $14,384       28.19%    $28,705       56.25%
    Pinellas         $103,813    $11,248 10.84%        $9,993        9.63%    $8,981        8.65%    $10,973       10.57%     $47,306       45.57%    $15,311       14.75%
    Polk             $363,412    $21,558   5.93%     $17,862         4.92%   $16,200        4.46%    $15,159        4.17%    $119,852       32.98%   $172,782       47.54%
    Putnam            $15,528       $806   5.19%       $1,140        7.34%    $1,680       10.82%     $1,012        6.52%      $9,133       58.82%      $1,757      11.32%
    Santa Rosa         $5,766       $571   9.90%       $1,002       17.38%      $318        5.51%       $840       14.57%      $3,035       52.64%
    Sarasota         $295,470    $15,873   5.37%     $12,649         4.28%   $11,440        3.87%    $10,940        3.70%     $80,247       27.16%   $164,322      55.61%
    Seminole          $29,154     $5,686 19.50%        $5,789       19.86%    $5,783       19.84%     $1,959        6.72%      $9,451       32.42%        $486      1.67%
    St. Johns         $99,690     $3,758   3.77%       $5,093        5.11%    $3,735        3.75%     $3,218        3.23%     $25,351       25.43%    $58,535      58.72%
    St. Lucie        $132,526     $3,416   2.58%       $9,650        7.28%    $7,294        5.50%     $7,630        5.76%     $44,329       33.45%    $60,206      45.43%
    Sumter             $6,719       $239   3.55%       $1,660       24.71%    $1,019       15.16%     $1,196       17.81%      $1,282       19.08%      $1,324     19.70%
    Suwanee           $12,794     $1,170   9.15%         $907        7.09%      $843        6.59%       $857        6.70%      $5,605       43.81%      $3,412     26.67%
    Taylor            $32,188     $1,175   3.65%       $3,343       10.39%    $1,403        4.36%     $1,156        3.59%      $6,369       19.79%    $18,741      58.22%
    Union                $737                             $21        2.86%       $36        4.85%        $99       13.46%        $399       54.15%        $182     24.68%
    Volusia          $210,606    $13,515    6.42%    $17,551         8.33%   $17,983        8.54%    $18,901        8.97%    $122,733       58.28%    $19,924       9.46%
    Wakulla            $1,301        $99    7.64%        $198       15.19%                               $44        3.39%        $569       43.74%        $391     30.04%
    Walton            $13,020       $941    7.23%        $650        5.00%      $502       3.85%        $519        3.98%      $4,928       37.85%      $5,481     42.10%
    Washington         $9,025     $1,052   11.65%        $877        9.72%      $934      10.35%        $223        2.47%      $1,729       19.16%      $4,210     46.65%

           TOTAL   $8,304,747   $359,073    4.32%   $418,208        5.04%    $374,384      4.51%    $394,392       4.75%    $2,488,808     29.97%   $4,269,882     51.41%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                             13
                                                                     Aged 3rd Party Receivables Summary
                                                                         As of September 30, 2004 1
                                                 % of                       % of                     % of                  % of                      % of                     % of
     County        Balance      0-30 Days      Balance     31-60 Days     Balance    61-90 Days    Balance 91-120 Days   Balance   121-365 Days    Balance   Over 1 Year    Balance
Alachua               $88,694       $28,296      31.90%         $13,055    14.72%        $12,107    13.65%      $2,870     3.24%         $22,160    24.98%       $10,207     11.51%
Baker                 $26,363        $6,964      26.42%          $2,563      9.72%        $5,247    19.90%      $2,246     8.52%          $9,061    34.37%           $282     1.07%
Bay                    $3,961         $1,849     46.68%          $1,312    33.12%           $430    10.86%        $165     4.17%            $205     5.18%
Bradford               $8,443         $2,058     24.37%          $2,969    35.17%           $169     2.00%        $200     2.37%          $1,463    17.33%        $1,584     18.76%
Brevard             $448,121        $41,316        9.22%        $29,783      6.65%       $26,572     5.93%     $21,857     4.88%        $170,501    38.05%      $158,093     35.28%
Broward             $282,770        $64,830      22.93%         $14,705      5.20%        $9,922     3.51%      $5,874     2.08%         $79,602    28.15%      $107,837     38.14%
Calhoun             $106,133                                                              $2,602     2.45%      $3,774     3.56%         $23,368    22.02%       $76,388     71.97%
Charlotte             $64,304       $16,565      25.76%        $22,274     34.64%        $14,051    21.85%      $3,184     4.95%          $8,087    12.58%          $143      0.22%
Citrus                $50,528       $14,665      29.02%        $13,420     26.56%         $4,316     8.54%      $2,621     5.19%          $9,920    19.63%        $5,587     11.06%
Clay                  $48,570       $27,245      56.10%         $4,193      8.63%         $2,235     4.60%      $2,231     4.59%         $10,027    20.64%        $2,638      5.43%
Collier               $51,090       $19,267      37.71%         $9,079     17.77%         $2,122     4.15%        $486     0.95%         $15,539    30.41%        $4,598      9.00%
Columbia              $26,026        $4,073      15.65%           $550      2.11%         $2,632    10.11%      $2,058     7.91%         $15,145    58.19%        $1,569      6.03%
Dade                $711,682        $34,954       4.91%       $126,816     17.82%        $92,414    12.99%     $66,303     9.32%        $310,084    43.57%       $81,110     11.40%
Desoto                $60,795        $8,678      14.27%         $3,660      6.02%         $5,892     9.69%      $5,089     8.37%         $34,349    56.50%        $3,126      5.14%
Dixie                 $34,093       $26,720      78.37%         $2,455      7.20%         $1,316     3.86%      $1,329     3.90%          $2,027     5.95%          $245      0.72%
Duval               $645,406       $216,707      33.58%        $97,171     15.06%        $72,052    11.16%     $59,659     9.24%        $116,632    18.07%       $83,185     12.89%
Escambia            $694,059       $132,521      19.09%       $229,974     33.13%        $23,727     3.42%     $14,110     2.03%        $233,249    33.61%       $60,477      8.71%
Flagler               $20,237       $11,917      58.89%         $4,778     23.61%           $554     2.74%        $261     1.29%          $2,471    12.21%          $255      1.26%
Franklin              $14,209        $3,585      25.23%           $868      6.11%           $324     2.28%        $159     1.12%          $5,819    40.95%        $3,454     24.31%
Gadsden               $66,540        $7,527      11.31%         $3,722      5.59%         $3,017     4.53%      $3,321     4.99%         $16,853    25.33%       $32,100     48.24%
Gilchrist             $14,549       $11,492      78.99%         $1,398      9.61%           $747     5.14%        $141     0.97%            $627     4.31%          $144      0.99%
Glades                $54,172          $992       1.83%        $18,185     33.57%         $2,996     5.53%      $2,372     4.38%         $14,244    26.29%       $15,383     28.40%
Gulf                $152,074        $72,479      47.66%        $30,511     20.06%        $14,893     9.79%     $12,013     7.90%         $22,118    14.54%           $60      0.04%
Hamilton              $10,095        $1,221      12.09%         $1,229     12.17%           $710     7.04%         $62     0.62%          $2,000    19.81%        $4,873     48.27%
Hardee                $41,332       $10,510      25.43%         $4,893     11.84%        $3,693      8.93%      $2,648     6.41%        $10,381     25.12%        $9,208     22.28%
Hendry                $46,331                                     $255      0.55%        $1,752      3.78%      $3,601     7.77%        $15,468     33.39%       $25,255     54.51%
Hernando              $60,140       $15,628      25.99%        $17,539     29.16%        $5,431      9.03%      $4,217     7.01%         $7,541     12.54%        $9,784     16.27%
Highlands             $67,376       $12,162      18.05%        $16,473     24.45%        $5,969      8.86%      $2,776     4.12%        $27,179     40.34%        $2,817      4.18%
Hillsborough         $323,380       $72,358      22.38%        $33,012     10.21%       $16,723      5.17%     $42,157    13.04%       $102,597     31.73%       $56,532     17.48%
Holmes                $12,239        $8,703      71.11%         $2,381     19.45%          $469      3.83%        $422     3.44%           $118      0.96%          $147      1.20%
Indian River         $354,344        $5,189       1.46%       $100,282     28.30%       $31,340      8.84%     $24,550     6.93%       $113,775     32.11%       $79,209     22.35%
Jackson               $82,569       $48,191      58.36%         $6,106      7.40%        $3,983      4.82%      $4,592     5.56%        $14,967     18.13%        $4,730      5.73%
Jefferson             $48,896       $14,261      29.16%        $16,183     33.10%        $4,114      8.41%      $1,762     3.60%        $11,043     22.59%        $1,534      3.14%
Lafayette            $197,880        $6,098       3.08%        $36,525     18.46%       $28,887     14.60%     $39,422    19.92%        $52,600     26.58%       $34,349     17.36%
Lake                 $106,218       $11,756      11.07%        $18,735     17.64%       $23,225     21.87%     $19,971    18.80%        $24,832     23.38%        $7,699      7.25%
Lee                   $17,545        $8,109      46.22%         $1,730      9.86%        $1,195      6.81%        $308     1.76%         $6,063     34.56%          $140      0.80%
Leon                 $114,793          $473       0.41%        $50,472     43.97%        $8,221      7.16%      $5,863     5.11%        $43,005     37.46%        $6,759      5.89%
Levy                  $33,213        $5,443      16.39%         $3,240      9.76%        $5,028     15.14%      $3,845    11.58%        $14,393     43.34%        $1,263      3.80%
Liberty               $27,799        $9,045      32.54%         $1,729      6.22%          $996      3.58%      $1,395     5.02%        $10,973     39.47%        $3,661     13.17%
Madison               $39,600       $22,198      56.06%         $6,502     16.42%        $4,799     12.12%      $1,151     2.91%         $4,603     11.62%          $348      0.88%
Manatee               $24,114        $2,885      11.97%         $1,434      5.95%          $829      3.44%      $1,232     5.11%         $7,854     32.57%        $9,879     40.97%
Marion               $323,790       $17,939       5.54%        $24,280      7.50%       $19,903      6.15%     $28,001     8.65%       $209,896     64.82%       $23,771      7.34%



        1
            All amounts are according to the CHD's Health Clinic Management System.                                                                                               14
                                                                   Aged 3rd Party Receivables Summary
                                                                       As of September 30, 2004 1
                                                % of                      % of                     % of                  % of                      % of                     % of
    County         Balance      0-30 Days     Balance    31-60 Days     Balance    61-90 Days    Balance 91-120 Days   Balance   121-365 Days    Balance   Over 1 Year    Balance
Martin                $57,585       $11,218     19.48%         $2,869      4.98%        $2,391     4.15%      $2,531     4.40%         $20,368    35.37%       $18,207     31.62%
Monroe                $69,354        $7,377     10.64%         $7,513    10.83%         $3,915     5.64%      $3,718     5.36%         $20,185    29.10%       $26,646     38.42%
Nassau              $119,570        $23,834     19.93%         $9,278      7.76%       $19,442    16.26%     $16,173    13.53%         $35,328    29.55%       $15,516     12.98%
Okaloosa              $72,463                                                           $5,541     7.65%     $25,661    35.41%         $25,204    34.78%       $16,057     22.16%
Okeechobee            $41,839       $4,673      11.17%        $2,400      5.74%         $1,132     2.71%      $3,946     9.43%         $26,988    64.50%         $2,701     6.46%
Orange              $156,710       $45,861      29.26%       $10,427      6.65%        $23,258    14.84%     $13,838     8.83%         $43,211    27.57%       $20,115     12.84%
Osceola             $281,542       $32,269      11.46%        $9,022      3.20%         $1,715     0.61%      $2,287     0.81%         $50,723    18.02%      $185,526     65.90%
Palm Beach          $348,960      $214,309      61.41%       $64,597     18.51%        $13,998     4.01%     $12,492     3.58%         $42,268    12.11%         $1,296     0.37%
Pasco                 $84,001      $25,640      30.52%       $14,802     17.62%        $21,752    25.89%      $4,357     5.19%         $10,115    12.04%         $7,336     8.73%
Pinellas            $105,717       $21,900      20.72%       $22,627     21.40%        $12,834    12.14%     $14,130    13.37%         $31,179    29.49%         $3,046     2.88%
Polk                $280,204       $82,872      29.58%       $35,654     12.72%        $30,415    10.85%     $15,517     5.54%         $97,405    34.76%       $18,340      6.55%
Putnam                $73,631      $11,177      15.18%        $7,999     10.86%         $5,043     6.85%      $4,056     5.51%         $15,919    21.62%       $29,438     39.98%
Santa Rosa            $39,077      $15,550      39.79%       $15,354     39.29%         $1,289     3.30%      $1,271     3.25%          $3,324     8.51%         $2,290     5.86%
Sarasota            $426,674       $18,375       4.31%       $29,583      6.93%        $22,271     5.22%     $21,591     5.06%        $157,060    36.81%      $177,793     41.67%
Seminole              $31,725      $11,124      35.06%        $3,742     11.79%         $4,898    15.44%      $5,662    17.85%          $6,299    19.85%
St Johns            $108,980       $40,913      37.54%       $30,391     27.89%         $9,501     8.72%     $11,905    10.92%         $13,705    12.58%        $2,564      2.35%
St. Lucie            $126,119       $10,358      8.21%       $11,886      9.42%        $7,469      5.92%      $7,556     5.99%        $40,220     31.89%       $48,630     38.56%
Sumter                $12,272        $4,111     33.50%        $2,217     18.07%        $1,710     13.94%      $2,365    19.27%         $1,869     15.23%
Suwannee              $20,691       $16,395     79.23%        $2,089     10.09%          $863      4.17%        $687     3.32%           $570      2.75%           $88      0.43%
Taylor                $12,449        $6,729     54.05%        $1,953     15.68%        $1,612     12.95%        $423     3.40%         $1,594     12.81%          $138      1.11%
Union                  $8,906        $1,312     14.73%        $1,660     18.64%          $115      1.29%        $633     7.11%         $3,086     34.65%        $2,101     23.59%
Volusia              $124,121       $66,434     53.52%       $14,295     11.52%       $10,972      8.84%      $7,383     5.95%        $22,043     17.76%        $2,993      2.41%
Wakulla                $8,741        $3,492     39.95%        $1,633     18.68%          $873      9.99%      $1,041    11.91%         $1,637     18.72%           $65      0.74%
Walton                $19,455        $5,386     27.68%        $4,297     22.09%        $3,971     20.41%        $339     1.74%         $5,207     26.77%          $255      1.31%
Washington            $46,056        $5,738     12.46%        $5,345     11.61%        $2,441      5.30%      $2,587     5.62%        $12,814     27.82%       $17,132     37.20%

Total              $8,281,316    $1,713,914     20.70%    $1,288,075     15.55%      $677,025      8.18%    $582,447     7.03%      $2,491,160    30.08%    $1,528,696     18.46%




        1
            All amounts are according to the CHD's Health Clinic Management System.                                                                                             15
                                                                                                 1
           Comparison of Amounts between September 30, 2004 and October 31, 2002


                                           October 31, 2002   September 30, 2004   % Change
            Medicaid                            $7,522,359            $4,515,933       -39.97%
            Medicare                              $784,195              $581,944       -25.79%
            Blue Cross/Blue Shield                $458,887              $401,370       -12.53%
            Ryan White                            $303,019              $107,612       -64.49%
            Fla Breast & Cervical Cancer           $11,959               $11,045        -7.64%
            Other 3rd Party                     $4,001,221            $2,663,412       -33.44%
                                               $13,081,640            $8,281,316       -36.70%




1
    All amounts are according to the CHD's Health Clinic Management System.
                                                                                                     16
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Alachua
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $27,435     $16,195      59.03%       $3,277     11.94%       $1,167     4.25%           $563      2.05%          $4,453    16.23%        $1,780      6.49%
       Medicare                                $7,431       $3,989     53.68%         $448      6.03%         $408     5.50%           $137      1.85%          $1,845    24.83%          $603      8.12%
       Blue Cross / Blue Shield               $21,792       $2,716     12.46%       $3,189     14.63%       $3,837    17.61%           $526      2.41%          $8,242    37.82%        $3,282     15.06%
       Line item entitled "Invalid"            $1,158                                                          $78     6.73%           $131     11.31%           $607     52.42%          $342     29.54%
       Childrens Medical Services                $832        $128      15.38%         $256     30.75%                                                            $448     53.87%
       Line item entitled "Organization"         $933        $247      26.47%         $632     67.74%                                   $44      4.72%            $10      1.07%
       Other 3rd Party                        $29,112       $5,020     17.24%       $5,253     18.04%       $6,617    22.73%         $1,469      5.05%          $6,555    22.51%        $4,200     14.43%

       Total 3rd Party                        $88,694     $28,296      31.90%      $13,055     14.72%      $12,107    13.65%         $2,870      3.24%         $22,160    24.98%       $10,207     11.51%

       Total Client Receivables (Self-pay)    $78,170       $3,155      4.04%       $3,213      4.11%       $3,657     4.68%         $4,673      5.98%         $17,147    21.94%       $46,324     59.26%

       Total Receivables                     $166,864     $31,451      18.85%      $16,268      9.75%      $15,764     9.45%         $7,543      4.52%         $39,307    23.56%       $56,531     33.88%


       2002 Balances
       Medicaid                              $117,835     $10,267       8.71%       $7,238      6.14%       $3,698     3.14%         $3,805      3.23%         $20,049    17.01%       $72,777     61.76%
       Total 3rd Party                       $176,830     $17,720      10.02%      $10,606      6.00%       $6,513     3.68%         $6,020      3.40%         $27,338    15.46%      $108,633     61.43%




       Baker
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $12,194       $1,529     12.54%       $1,199      9.83%       $1,030     8.44%         $1,094      8.97%          $7,086    58.11%          $257      2.11%
       Medicare                                $8,609       $4,497     52.24%                               $3,325    38.63%           $510      5.92%           $277      3.21%
       Blue Cross / Blue Shield                  $257                                                                                                            $257    100.00%
       Line item entitled "Invalid"               $60                                  $60    100.00%
       Childrens Medical Services                $148                                                                                                            $148    100.00%
       Other 3rd Party                         $5,094        $937      18.39%       $1,304     25.60%         $892    17.51%           $642     12.60%          $1,294    25.40%           $25      0.49%

       Total 3rd Party                        $26,363       $6,964     26.42%       $2,563      9.72%       $5,247    19.90%         $2,246      8.52%          $9,061    34.37%          $282      1.07%

       Total Client Receivables (Self-pay)    $16,699        $373       2.23%         $274      1.64%         $442     2.65%           $404      2.42%          $4,531    27.13%       $10,675     63.93%

       Total Receivables                      $43,061       $7,337     17.04%       $2,837      6.59%       $5,689    13.21%         $2,650      6.15%         $13,592    31.56%       $10,956     25.44%


       2002 Balances
       Medicaid                               $24,960     $19,936      79.87%         $474      1.90%       $3,165    12.68%           $765      3.07%            $620     2.48%
       Total 3rd Party                        $37,395     $28,286      75.64%       $1,659      4.44%       $3,950    10.56%         $1,023      2.74%          $2,477     6.62%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 17
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Bay
                                                                         % of                    % of                    % of                     % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $1,086           $279      25.69%         $807     74.31%
       Medicare                                  $695           $620      89.21%          $75     10.79%
       Blue Cross / Blue Shield                  $310                                                                                     $105     33.87%           $205     66.13%
       Childrens Medical Services                 $60            $60     100.00%
       Other 3rd Party                         $1,810           $890      49.18%         $430     23.75%         $430    23.76%            $60      3.32%

       Total 3rd Party                         $3,961          $1,849     46.68%       $1,312     33.12%         $430    10.86%           $165      4.17%           $205      5.18%

       Total Client Receivables (Self-pay)    $13,660          $1,800     13.18%       $2,358     17.26%       $1,240     9.08%         $1,341      9.82%          $6,921    50.67%

       Total Receivables                      $17,620          $3,649     20.71%       $3,669     20.82%       $1,670     9.48%         $1,506      8.55%          $7,126    40.44%


       2002 Balances
       Medicaid                                $7,842         $4,132      52.69%       $1,585     20.21%         $326     4.16%           $722      9.21%          $1,077    13.74%
       Total 3rd Party                        $43,087        $12,108      28.10%       $7,080     16.43%       $2,620     6.08%         $3,353      7.78%         $17,566    40.77%          $360      0.84%




       Bradford
                                                                         % of                    % of                    % of                     % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $6,624          $2,008     30.31%       $2,944     44.45%         $144     2.17%           $125      1.89%          $1,340    20.23%           $63      0.95%
       Medicare                                $1,771            $50       2.82%          $25      1.41%          $25     1.41%            $75      4.23%            $75      4.23%        $1,521     85.88%
       Blue Cross / Blue Shield                      $48                                                                                                             $48    100.00%

       Total 3rd Party                         $8,443          $2,058     24.37%       $2,969     35.17%         $169     2.00%           $200      2.37%          $1,463    17.33%        $1,584     18.76%

       Total Client Receivables (Self-pay)     $2,460           $148       6.03%          $97      3.94%         $175     7.09%           $158      6.42%           $768     31.23%        $1,114     45.28%

       Total Receivables                      $10,903          $2,206     20.23%       $3,066     28.13%         $343     3.15%           $358      3.29%          $2,231    20.46%        $2,697     24.74%


       2002 Balances
       Medicaid                              $118,832          $4,994      4.20%      $17,807     14.99%       $6,443     5.42%         $2,351      1.98%         $30,007    25.25%       $57,230     48.16%
       Total 3rd Party                       $129,405          $4,994      3.86%      $17,807     13.76%       $6,468     5.00%         $2,351      1.82%         $32,025    24.75%       $65,760     50.82%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                    18
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Brevard
                                                                      % of                    % of                    % of                       % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                              $276,996     $24,287       8.77%      $18,663      6.74%      $16,064     5.80%          $15,258      5.51%       $110,975     40.06%       $91,748     33.12%
       Medicare                               $12,184        $569       4.67%       $1,396     11.45%         $446     3.66%           $1,564     12.84%          $6,770    55.57%        $1,440     11.81%
       Blue Cross / Blue Shield               $13,251        $463       3.49%         $506      3.82%       $2,284    17.24%            $369       2.78%          $6,536    49.32%        $3,094     23.35%
       Line item entitled "Invalid"              $526        $123      23.38%                                                                                       $103    19.58%          $300     57.03%
       Line item entitled "Organization"       $7,128        $929      13.03%       $2,004     28.11%         $669     9.38%            $813      11.40%          $2,265    31.77%          $450      6.31%
       Other 3rd Party                       $138,036     $14,945      10.83%       $7,215      5.23%       $7,110     5.15%           $3,853      2.79%         $43,852    31.77%       $61,060     44.24%

       Total 3rd Party                       $448,121     $41,316       9.22%      $29,783      6.65%      $26,572     5.93%          $21,857      4.88%       $170,501     38.05%      $158,093     35.28%

       Total Client Receivables (Self-pay)   $341,766     $11,750       3.44%      $17,525      5.13%      $13,092     3.83%          $13,857      4.05%         $89,151    26.09%      $196,391     57.46%

       Total Receivables                     $789,887     $53,066       6.72%      $47,308      5.99%      $39,664     5.02%          $35,713      4.52%       $259,653     32.87%      $354,484     44.88%


       2002 Balances
       Medicaid                              $676,044     $41,130       6.08%     $292,412     43.25%      $44,322     6.56%         $114,769     16.98%       $135,288     20.01%       $48,123      7.12%
       Total 3rd Party                       $787,661     $55,121       7.00%     $322,836     40.99%      $61,450     7.80%         $120,787     15.33%       $172,842     21.94%       $54,624      6.93%




       Broward
                                                                      % of                    % of                    % of                       % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                              $142,167     $55,127      38.78%       $4,994      3.51%       $4,816     3.39%           $2,998      2.11%         $20,220    14.22%       $54,012     37.99%
       Medicare                               $25,227       $2,309      9.15%       $1,086      4.30%         $133     0.53%            $252       1.00%         $15,718    62.30%        $5,731     22.72%
       Blue Cross / Blue Shield                $6,478                               $1,692     26.12%          $15     0.23%            $168       2.59%          $2,578    39.80%        $2,025     31.26%
       Line item entitled "Invalid"            $8,740         $63       0.72%          $96      1.10%          $48     0.55%            $104       1.19%          $2,091    23.93%        $6,337     72.51%
       Line item entitled "Organization"         $260                                 $236     90.77%                                                               $24      9.23%
       Other 3rd Party                        $99,898       $7,331      7.34%       $6,602      6.61%       $4,910     4.92%           $2,353      2.36%         $38,970    39.01%       $39,733     39.77%

       Total 3rd Party                       $282,770     $64,830      22.93%      $14,705      5.20%       $9,922     3.51%           $5,874      2.08%         $79,602    28.15%      $107,837     38.14%

       Total Client Receivables (Self-pay)   $268,912       $6,215      2.31%       $7,640      2.84%       $5,257     1.95%           $4,050      1.51%         $42,281    15.72%      $203,470     75.66%

       Total Receivables                     $551,682     $71,044      12.88%      $22,346      4.05%      $15,179     2.75%           $9,924      1.80%       $121,882     22.09%      $311,307     56.43%


       2002 Balances
       Medicaid                               $81,876      $4,492       5.49%       $1,257      1.53%                                    $898      1.10%        $38,714     47.28%       $36,515     44.60%
       Total 3rd Party                       $640,291     $23,329       3.64%      $17,621      2.75%      $35,964     5.62%          $34,650      5.41%       $337,089     52.65%      $191,639     29.93%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                   19
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Calhoun
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $73,000                                                         $899     1.23%         $2,453      3.36%          $7,181     9.84%       $62,467     85.57%
       Medicare                               $13,115                                                                                  $689      5.25%          $4,555    34.73%        $7,871     60.02%
       Blue Cross / Blue Shield                $4,317                                                         $335     7.77%            $95      2.20%          $2,352    54.49%        $1,535     35.55%
       Line item entitled "Invalid"            $3,195                                                         $140     4.39%             $5      0.16%          $1,911    59.79%        $1,140     35.67%
       Other 3rd Party                        $12,505                                                       $1,228     9.82%           $533      4.26%          $7,369    58.93%        $3,375     26.99%

       Total 3rd Party                       $106,133                                                       $2,602     2.45%         $3,774      3.56%         $23,368    22.02%       $76,388     71.97%

       Total Client Receivables (Self-pay)    $39,092        $875       2.24%         $697      1.78%         $533     1.36%         $1,361      3.48%          $5,900    15.09%       $29,726     76.04%

       Total Receivables                     $145,225        $875       0.60%         $697      0.48%       $3,135     2.16%         $5,136      3.54%         $29,268    20.15%      $106,115     73.07%


       2002 Balances
       Medicaid                              $140,491                               $3,877      2.76%       $5,113     3.64%         $3,559      2.53%         $52,199    37.15%       $75,744     53.91%
       Total 3rd Party                       $159,772                               $5,501      3.44%       $7,046     4.41%         $5,042      3.16%         $59,092    36.99%       $83,092     52.01%




       Charlotte
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $60,722     $15,489      25.51%      $21,113     34.77%      $13,600    22.40%         $2,938      4.84%          $7,459    12.28%          $123      0.20%
       Medicare                                $1,832       $1,035     56.50%         $769     41.98%          $28     1.53%
       Blue Cross / Blue Shield                  $605                                 $242     40.00%         $363    60.00%
       Other 3rd Party                         $1,145         $42       3.63%         $150     13.10%          $60     5.24%           $246     21.45%           $628     54.84%           $20      1.75%

       Total 3rd Party                        $64,304     $16,565      25.76%      $22,274     34.64%      $14,051    21.85%         $3,184      4.95%          $8,087    12.58%          $143      0.22%

       Total Client Receivables (Self-pay)    $17,834       $1,181      6.62%       $1,192      6.69%       $1,787    10.02%         $1,781      9.99%         $10,737    60.20%        $1,157      6.48%

       Total Receivables                      $82,138     $17,746      21.61%      $23,466     28.57%      $15,838    19.28%         $4,965      6.04%         $18,824    22.92%        $1,299      1.58%



       2002 Balances
       Medicaid                                $4,105         $947     23.06%       $1,191     29.00%         $830    20.20%           $557     13.56%            $582    14.17%
       Total 3rd Party                        $20,917       $8,800     42.07%       $3,298     15.77%       $2,368    11.32%         $2,007      9.59%          $4,444    21.25%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 20
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Citrus
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $10,103       $4,259     42.15%       $1,686     16.69%         $869     8.60%           $560      5.54%          $2,700    26.73%           $29      0.29%
       Medicare                                $1,245        $616      49.49%         $402     32.30%          $22     1.77%                                     $158     12.66%           $47      3.78%
       Blue Cross / Blue Shield                $2,852         $319     11.18%       $1,403     49.19%         $787    27.61%           $103      3.61%           $201      7.05%           $39      1.37%
       Childrens Medical Services              $9,398       $2,538     27.01%       $2,343     24.93%       $1,461    15.55%           $842      8.96%           $810      8.62%        $1,404     14.94%
       Other 3rd Party                        $26,930       $6,933     25.74%       $7,585     28.17%       $1,176     4.37%         $1,116      4.15%          $6,051    22.47%        $4,069     15.11%

       Total 3rd Party                        $50,528     $14,665      29.02%      $13,420     26.56%       $4,316     8.54%         $2,621      5.19%          $9,920    19.63%        $5,587     11.06%

       Total Client Receivables (Self-pay)    $68,146       $8,278     12.15%       $1,577      2.31%       $4,435     6.51%         $4,099      6.01%         $16,962    24.89%       $32,795     48.12%

       Total Receivables                     $118,675     $22,943      19.33%      $14,997     12.64%       $8,751     7.37%         $6,720      5.66%         $26,882    22.65%       $38,382     32.34%


       2002 Balances
       Medicaid                               $12,424       $2,825     22.74%       $1,043      8.39%       $1,297    10.44%           $923      7.43%          $4,254    34.24%        $2,081     16.75%
       Total 3rd Party                        $48,836     $18,369      37.61%       $6,087     12.46%       $3,459     7.08%         $2,373      4.86%         $12,763    26.13%        $5,785     11.85%




       Clay
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $37,601     $25,070      66.67%       $2,997      7.97%       $1,510     4.02%           $540      1.44%          $6,782    18.04%          $703      1.87%
       Medicare                                $3,036        $110       3.62%                                 $151     4.97%           $119      3.91%          $2,481    81.70%          $176      5.80%
       Blue Cross / Blue Shield                $1,241                                                                                                              $5      0.40%        $1,236     99.60%
       Line item entitled "Invalid"              $280                                 $151     53.95%                                  $119     42.47%            $10      3.58%
       Ryan White                              $1,865        $890      47.71%         $796     42.66%         $122     6.53%             $3      0.16%            $26      1.42%           $28      1.53%
       Other 3rd Party                         $4,547       $1,175     25.85%         $250      5.50%         $452     9.95%         $1,451     31.90%           $723     15.91%          $495     10.89%

       Total 3rd Party                        $48,570     $27,245      56.10%       $4,193      8.63%       $2,235     4.60%         $2,231      4.59%         $10,027    20.64%        $2,638      5.43%

       Total Client Receivables (Self-pay)   $177,003       $4,649      2.63%       $4,002      2.26%       $5,527     3.12%         $4,534      2.56%         $33,445    18.89%      $124,846     70.53%

       Total Receivables                     $225,573     $31,894      14.14%       $8,195      3.63%       $7,762     3.44%         $6,765      3.00%         $43,472    19.27%      $127,485     56.52%


       2002 Balances
       Medicaid                               $57,539       $6,243     10.85%       $2,636      4.58%       $2,124     3.69%           $901      1.57%          $7,310    12.70%       $38,324     66.61%
       Total 3rd Party                        $86,240     $13,996      16.23%       $4,747      5.50%       $4,247     4.92%         $3,188      3.70%         $17,769    20.60%       $42,293     49.04%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 21
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Collier
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $10,756          $3,123     29.03%       $1,933     17.97%         $699     6.50%           $186       1.73%          $4,085    37.98%          $731      6.79%
       Medicare                                $6,147          $1,010     16.44%       $1,114     18.12%         $300     4.88%           $100       1.63%          $2,385    38.80%        $1,238     20.14%
       Blue Cross / Blue Shield                $2,228            $920     41.27%         $420     18.84%         $100     4.49%                                      $547     24.53%          $243     10.88%
       Childrens Medical Services              $1,779          $1,688     94.88%                                                                                                               $91      5.12%
       Ryan White                             $16,033          $5,410     33.74%       $4,694     29.28%         $600     3.74%           $200       1.25%          $4,509    28.12%          $620      3.87%
       Other 3rd Party                        $14,147          $7,117     50.31%         $919      6.50%         $423     2.99%                                     $4,013    28.37%        $1,675     11.84%

       Total 3rd Party                        $51,090        $19,267      37.71%       $9,079     17.77%       $2,122     4.15%           $486       0.95%         $15,539    30.41%        $4,598      9.00%

       Total Client Receivables (Self-pay)    $63,919          $2,308      3.61%       $3,101      4.85%       $2,753     4.31%          $2,181      3.41%         $14,421    22.56%       $39,153     61.26%

       Total Receivables                     $115,009        $21,575      18.76%      $12,181     10.59%       $4,875     4.24%          $2,667      2.32%         $29,960    26.05%       $43,751     38.04%


       2002 Balances
       Medicaid                               $62,986        $32,711      51.93%       $3,634      5.77%       $7,913    12.56%          $4,850      7.70%          $9,123    14.48%        $4,754      7.55%
       Total 3rd Party                       $176,006        $43,817      24.90%       $5,941      3.38%      $10,700     6.08%         $10,981      6.24%         $53,900    30.62%       $50,667     28.79%




       Columbia
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $20,850          $4,073     19.54%         $550      2.64%       $2,422    11.62%          $2,053      9.84%         $10,758    51.59%          $994      4.77%
       Medicare                                $3,235                                                            $178     5.51%                                     $2,777    85.84%          $280      8.65%
       Blue Cross / Blue Shield                $1,328                                                                                                               $1,269    95.61%           $58      4.39%
       Line item entitled "Invalid"                  $68                                                                                                              $68    100.00%
       Other 3rd Party                           $546                                                             $32     5.87%             $5       0.92%           $273     49.96%          $236     43.26%

       Total 3rd Party                        $26,026          $4,073     15.65%         $550      2.11%       $2,632    10.11%          $2,058      7.91%         $15,145    58.19%        $1,569      6.03%

       Total Client Receivables (Self-pay)    $30,767           $693       2.25%         $482      1.57%         $537     1.75%           $968       3.15%          $6,791    22.07%       $21,295     69.22%

       Total Receivables                      $56,793          $4,766      8.39%       $1,033      1.82%       $3,169     5.58%          $3,025      5.33%         $21,936    38.62%       $22,864     40.26%


       2002 Balances
       Medicaid                               $16,870          $1,089      6.46%         $268      1.59%         $536     3.18%           $535       3.17%          $2,296    13.61%       $12,146     72.00%
       Total 3rd Party                        $26,018          $2,140      8.22%         $311      1.19%         $743     2.86%           $940       3.61%          $4,524    17.39%       $17,361     66.73%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     22
                                                                                              Aged Receivables
                                                                                           (3rd Party and Self-Pay)
                                                                                          by CHD, by Payer Source
                                                                                          as of September 30, 20041
                                                                                                                                     1
                                                                                    With Comparison to October 31, 2002

       Dade
                                                                          % of                    % of                    % of                       % of                       % of                    % of
                                              Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $311,800        $25,583       8.21%     $101,326     32.50%      $49,215    15.78%          $20,871      6.69%         $96,311    30.89%       $18,492      5.93%
       Medicare                                $49,382                                  $1,003      2.03%       $1,441     2.92%           $3,255      6.59%         $39,816    80.63%        $3,867      7.83%
       Blue Cross / Blue Shield                   $847                                                            $120    14.17%                                       $557     65.74%          $170     20.08%
       Line item entitled "Invalid"             $9,612                                                          $2,004    20.85%           $1,649     17.15%          $5,864    61.01%           $95      0.99%
       Line item entitled "No Insurance"          $416                                    $331     79.59%          $85    20.41%
       Line item entitled "Organization"       $64,650          $1,580      2.44%       $2,261      3.50%       $1,335     2.06%            $420       0.65%         $23,792    36.80%       $35,263     54.54%
       Other 3rd Party                        $274,975          $7,790      2.83%      $21,896      7.96%      $38,214    13.90%          $40,108     14.59%       $143,745     52.28%       $23,223      8.45%

       Total 3rd Party                        $711,682        $34,954       4.91%     $126,816     17.82%      $92,414    12.99%          $66,303      9.32%       $310,084     43.57%       $81,110     11.40%

       Total Client Receivables (Self-pay)    $198,621          $8,262      4.16%       $8,311      4.18%       $6,861     3.45%           $7,104      3.58%         $51,107    25.73%      $116,976     58.89%

       Total Receivables                      $910,303        $43,216       4.75%     $135,127     14.84%      $99,276    10.91%          $73,408      8.06%       $361,191     39.68%      $198,086     21.76%


       2002 Balances
       Medicaid                               $995,491       $264,225      26.54%     $212,845     21.38%     $197,529    19.84%          $75,261      7.56%       $126,865     12.74%      $118,766     11.93%
       Total 3rd Party                       $1,477,498      $311,462      21.08%     $296,850     20.09%     $273,373    18.50%         $138,366      9.36%       $227,885     15.42%      $229,561     15.54%




       Desoto
                                                                          % of                    % of                    % of                       % of                       % of                    % of
                                              Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $40,854          $5,434     13.30%       $1,478      3.62%       $3,726     9.12%           $2,820      6.90%         $25,686    62.87%        $1,711      4.19%
       Medicare                                 $1,461           $544      37.25%         $247     16.89%         $197    13.51%                                       $309     21.18%          $163     11.16%
       Blue Cross / Blue Shield                 $9,074           $863       9.51%         $878      9.68%         $444     4.90%            $482       5.31%          $5,581    61.51%          $826      9.10%
       Line item entitled "Invalid"                   $69                                                                                                                                        $69    100.00%
       Ryan White                               $1,125           $625      55.56%         $300     26.67%                                                              $200     17.78%
       Other 3rd Party                          $8,212          $1,213     14.77%         $758      9.23%       $1,524    18.56%           $1,787     21.76%          $2,573    31.33%          $357      4.35%

       Total 3rd Party                         $60,795          $8,678     14.27%       $3,660      6.02%       $5,892     9.69%           $5,089      8.37%         $34,349    56.50%        $3,126      5.14%

       Total Client Receivables (Self-pay)    $106,262           $583       0.55%         $658      0.62%         $812     0.76%           $1,075      1.01%         $11,324    10.66%       $91,809     86.40%

       Total Receivables                      $167,057          $9,262      5.54%       $4,318      2.58%       $6,704     4.01%           $6,164      3.69%         $45,674    27.34%       $94,935     56.83%


       2002 Balances
       Medicaid                                $13,125          $7,574     57.71%       $1,724     13.14%       $1,920    14.63%            $271       2.06%          $1,046     7.97%          $589      4.49%
       Total 3rd Party                         $21,160        $11,553      54.60%       $2,516     11.89%       $3,340    15.78%            $627       2.96%          $2,528    11.95%          $596      2.82%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                       23
                                                                                              Aged Receivables
                                                                                           (3rd Party and Self-Pay)
                                                                                          by CHD, by Payer Source
                                                                                          as of September 30, 20041
                                                                                                                                     1
                                                                                    With Comparison to October 31, 2002

       Dixie
                                                                          % of                    % of                    % of                       % of                       % of                    % of
                                              Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $23,120        $19,468      84.20%       $1,515      6.55%         $759     3.28%            $665       2.88%           $714      3.09%
       Medicare                                 $3,883          $3,516     90.55%         $189      4.86%                                                                                       $178      4.58%
       Blue Cross / Blue Shield                 $2,543          $1,562     61.43%         $248      9.74%         $181     7.13%            $196       7.72%           $356     13.98%
       Line item entitled "Invalid"                   $48                                                                                                               $48    100.00%
       Other 3rd Party                          $4,499          $2,174     48.31%         $504     11.20%         $376     8.36%            $468      10.41%           $910     20.23%           $67      1.49%

       Total 3rd Party                         $34,093        $26,720      78.37%       $2,455      7.20%       $1,316     3.86%           $1,329      3.90%          $2,027     5.95%          $245      0.72%

       Total Client Receivables (Self-pay)    $105,399          $5,573      5.29%       $6,372      6.05%       $6,189     5.87%           $6,245      5.93%         $56,019    53.15%       $25,001     23.72%

       Total Receivables                      $139,492        $32,293      23.15%       $8,827      6.33%       $7,506     5.38%           $7,574      5.43%         $58,047    41.61%       $25,246     18.10%


       2002 Balances
       Medicaid                                 $9,831          $4,175     42.47%       $1,999     20.33%         $590     6.00%             $33       0.34%          $2,559    26.03%          $475      4.83%
       Total 3rd Party                         $39,150        $17,591      44.93%       $5,057     12.92%       $3,648     9.32%           $6,475     16.54%          $4,812    12.29%        $1,568      4.00%




       Duval
                                                                          % of                    % of                    % of                       % of                       % of                    % of
                                              Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $286,472       $140,367      49.00%      $36,493     12.74%      $34,080    11.90%          $19,413      6.78%         $42,591    14.87%       $13,528      4.72%
       Medicare                                $34,340          $3,595     10.47%         $193      0.56%         $713     2.08%            $612       1.78%          $8,356    24.33%       $20,871     60.78%
       Blue Cross / Blue Shield                $33,925          $6,119     18.04%       $4,792     14.12%       $2,622     7.73%           $1,562      4.61%          $8,139    23.99%       $10,691     31.51%
       Line item entitled "Invalid"             $8,766            $298      3.40%         $702      8.01%       $1,480    16.88%            $712       8.13%            $824     9.40%        $4,749     54.18%
       Childrens Medical Services              $13,881          $3,252     23.43%       $3,864     27.83%         $341     2.45%            $547       3.94%          $2,423    17.45%        $3,455     24.89%
       Ryan White                              $45,148        $22,675      50.22%      $13,422     29.73%         $788     1.75%           $2,850      6.31%          $2,375     5.26%        $3,037      6.73%
       Other 3rd Party                        $222,874        $40,401      18.13%      $37,706     16.92%      $32,029    14.37%          $33,962     15.24%         $51,923    23.30%       $26,853     12.05%

       Total 3rd Party                        $645,406       $216,707      33.58%      $97,171     15.06%      $72,052    11.16%          $59,659      9.24%       $116,632     18.07%       $83,185     12.89%

       Total Client Receivables (Self-pay)    $427,361        $21,184       4.96%      $23,246      5.44%      $20,943     4.90%          $20,284      4.75%       $133,603     31.26%      $208,102     48.69%

       Total Receivables                     $1,072,767      $237,891      22.18%     $120,417     11.22%      $92,995     8.67%          $79,943      7.45%       $250,235     23.33%      $291,287     27.15%


       2002 Balances
       Medicaid                               $939,108       $254,204      27.07%      $82,170      8.75%      $61,160     6.51%          $66,468      7.08%       $398,497     42.43%       $76,608      8.16%
       Total 3rd Party                       $1,550,543      $361,588      23.32%     $161,777     10.43%     $110,278     7.11%         $147,826      9.53%       $611,661     39.45%      $157,413     10.15%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                       24
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Escambia
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                              $654,038    $129,905      19.86%     $217,157     33.20%      $16,706     2.55%         $13,357      2.04%       $220,069     33.65%       $56,844      8.69%
       Medicare                                $2,174         $91       4.20%          $60      2.76%                                  $134       6.16%          $1,778    81.79%          $111      5.10%
       Blue Cross / Blue Shield                $2,590        $296      11.42%         $380     14.69%          $75     2.90%                                     $1,266    48.88%          $573     22.12%
       Line item entitled "Invalid"              $146                                                          $89    61.11%                                       $57     38.89%
       Childrens Medical Services                 $52         $15      28.85%                                  $37    71.15%
       Other 3rd Party                        $35,059       $2,214      6.32%      $12,377     35.30%       $6,820    19.45%           $619       1.77%         $10,079    28.75%        $2,949      8.41%

       Total 3rd Party                       $694,059    $132,521      19.09%     $229,974     33.13%      $23,727     3.42%         $14,110      2.03%       $233,249     33.61%       $60,477      8.71%

       Total Client Receivables (Self-pay)    $23,539       $2,186      9.29%       $1,850      7.86%       $2,201     9.35%          $2,067      8.78%         $11,243    47.76%        $3,993     16.96%

       Total Receivables                     $717,598    $134,707      18.77%     $231,824     32.31%      $25,928     3.61%         $16,177      2.25%       $244,492     34.07%       $64,470      8.98%


       2002 Balances
       Medicaid                               $45,918     $34,418      74.95%       $6,104     13.29%       $3,792     8.26%          $1,605      3.49%
       Total 3rd Party                       $117,775     $80,915      68.70%      $14,937     12.68%       $5,140     4.36%          $2,067      1.75%         $10,730     9.11%        $3,986      3.38%




       Flagler
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $18,435     $11,605      62.95%       $4,442     24.10%         $484     2.63%           $116       0.63%          $1,557     8.44%          $231      1.25%
       Medicare                                  $204        $180      88.22%                                                                                      $24     11.78%
       Blue Cross / Blue Shield                  $727                                  $40      5.50%          $65     8.94%                                      $622     85.56%
       Other 3rd Party                           $870        $132      15.21%         $296     34.04%           $5     0.57%           $145      16.64%           $268     30.78%           $24      2.76%

       Total 3rd Party                        $20,237     $11,917      58.89%       $4,778     23.61%         $554     2.74%           $261       1.29%          $2,471    12.21%          $255      1.26%

       Total Client Receivables (Self-pay)     $7,777        $404       5.19%         $201      2.59%         $248     3.19%           $266       3.42%          $3,005    38.64%        $3,653     46.97%

       Total Receivables                      $28,013     $12,321      43.98%       $4,980     17.78%         $802     2.86%           $527       1.88%          $5,476    19.55%        $3,908     13.95%


       2002 Balances
       Medicaid                               $17,397     $16,506      94.88%         $224      1.29%         $514     2.95%           $118       0.68%            $36      0.21%
       Total 3rd Party                        $19,516     $16,964      86.92%         $355      1.82%       $1,278     6.55%           $118       0.60%           $801      4.10%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  25
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Franklin
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $9,627       $3,384     35.15%         $412      4.28%         $278     2.88%           $159      1.66%          $1,940    20.15%        $3,454     35.88%
       Medicare                                $3,829                                                                                                           $3,829   100.00%
       Other 3rd Party                           $753        $201      26.67%         $456     60.62%          $46     6.11%                                      $50      6.59%

       Total 3rd Party                        $14,209       $3,585     25.23%         $868      6.11%         $324     2.28%           $159      1.12%          $5,819    40.95%        $3,454     24.31%

       Total Client Receivables (Self-pay)     $2,032        $245      12.07%         $311     15.29%         $296    14.56%           $322     15.86%           $651     32.03%          $207     10.18%

       Total Receivables                      $16,241       $3,830     23.58%       $1,179      7.26%         $620     3.81%           $482      2.97%          $6,470    39.84%        $3,661     22.54%


       2002 Balances
       Medicaid                               $22,681       $4,029     17.77%       $3,407     15.02%       $3,727    16.43%         $3,195     14.09%          $6,562    28.93%        $1,762      7.77%
       Total 3rd Party                        $24,179       $4,101     16.96%       $3,478     14.39%       $4,013    16.60%         $3,482     14.40%          $7,301    30.20%        $1,803      7.46%




       Gadsden
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $31,963       $3,536     11.06%       $2,914      9.12%       $2,007     6.28%         $1,752      5.48%          $7,715    24.14%       $14,039     43.92%
       Medicare                                $2,665                                                          $70     2.63%                                    $2,535    95.12%           $60      2.25%
       Line item entitled "Organization"      $19,335         $35       0.18%         $165      0.85%           $5     0.03%            $50      0.26%          $4,595    23.77%       $14,485     74.92%
       Other 3rd Party                        $12,576       $3,957     31.46%         $643      5.11%         $935     7.43%         $1,519     12.07%          $2,007    15.96%        $3,516     27.96%

       Total 3rd Party                        $66,540       $7,527     11.31%       $3,722      5.59%       $3,017     4.53%         $3,321      4.99%         $16,853    25.33%       $32,100     48.24%

       Total Client Receivables (Self-pay)    $78,352        $815       1.04%         $724      0.92%         $830     1.06%         $1,349      1.72%         $17,995    22.97%       $56,640     72.29%

       Total Receivables                     $144,892       $8,342      5.76%       $4,446      3.07%       $3,847     2.66%         $4,670      3.22%         $34,847    24.05%       $88,740     61.25%


       2002 Balances
       Medicaid                               $55,835     $17,188      30.78%       $3,662      6.56%       $3,387     6.07%           $821      1.47%         $22,105    39.59%        $8,671     15.53%
       Total 3rd Party                       $103,156     $31,860      30.88%       $7,132      6.91%       $8,736     8.47%         $2,808      2.72%         $27,920    27.07%       $24,700     23.94%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 26
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Gilchrist
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $11,440       $9,787     85.55%         $686      5.99%         $475     4.15%            $96      0.84%           $330      2.89%           $66      0.58%
       Blue Cross / Blue Shield                $2,114       $1,294     61.18%         $550     26.03%         $122     5.77%            $44      2.09%           $104      4.93%
       Other 3rd Party                           $995        $411      41.33%         $162     16.26%         $151    15.17%                                     $193     19.40%           $78      7.84%

       Total 3rd Party                        $14,549     $11,492      78.99%       $1,398      9.61%         $747     5.14%           $141      0.97%           $627      4.31%          $144      0.99%

       Total Client Receivables (Self-pay)    $22,416        $904       4.03%       $1,813      8.09%       $1,659     7.40%         $1,472      6.57%         $12,892    57.51%        $3,676     16.40%

       Total Receivables                      $36,965     $12,396      33.53%       $3,210      8.68%       $2,407     6.51%         $1,613      4.36%         $13,519    36.57%        $3,821     10.34%


       2002 Balances
       Medicaid                                $3,344       $1,562     46.72%         $149      4.45%                                   $75      2.23%          $1,493    44.63%           $66      1.97%
       Total 3rd Party                        $11,304       $6,846     60.56%         $414      3.66%         $281     2.49%           $479      4.24%          $3,218    28.47%           $66      0.58%




       Glades
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $31,699        $815       2.57%      $15,347     48.41%       $1,065     3.36%           $592      1.87%          $6,497    20.50%        $7,384     23.29%
       Medicare                                $1,986                                 $494     24.87%         $266    13.39%           $581     29.25%           $324     16.31%          $321     16.16%
       Blue Cross / Blue Shield               $13,216        $125       0.95%       $1,231      9.32%         $915     6.93%           $779      5.89%          $6,053    45.80%        $4,112     31.12%
       Line item entitled "Invalid"               $21                                                                                                                                      $21    100.00%
       Childrens Medical Services                $139                                  $60     43.25%                                                                                      $79     56.75%
       Other 3rd Party                         $7,111         $52       0.73%       $1,053     14.81%         $750    10.54%           $421      5.91%          $1,370    19.27%        $3,465     48.73%

       Total 3rd Party                        $54,172        $992       1.83%      $18,185     33.57%       $2,996     5.53%         $2,372      4.38%         $14,244    26.29%       $15,383     28.40%

       Total Client Receivables (Self-pay)   $100,737        $508       0.50%         $792      0.79%       $1,109     1.10%         $1,429      1.42%          $7,802     7.74%       $89,096     88.44%

       Total Receivables                     $154,908       $1,501      0.97%      $18,978     12.25%       $4,105     2.65%         $3,801      2.45%         $22,046    14.23%      $104,479     67.45%


       2002 Balances
       Medicaid                               $17,748       $7,911     44.57%       $1,095      6.17%       $2,299    12.95%           $449      2.53%          $3,680    20.73%        $2,314     13.04%
       Total 3rd Party                        $41,424     $12,512      30.20%       $1,815      4.38%       $3,128     7.55%         $1,055      2.55%          $9,779    23.61%       $13,135     31.71%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 27
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Gulf
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $40,100     $31,265      77.97%       $4,179     10.42%       $1,804     4.50%           $829       2.07%          $2,024     5.05%
       Medicare                               $29,950     $12,950      43.24%       $6,753     22.55%       $1,788     5.97%          $1,893      6.32%          $6,567    21.93%
       Blue Cross / Blue Shield               $37,824     $15,722      41.57%      $10,445     27.62%       $5,277    13.95%          $2,352      6.22%          $4,029    10.65%
       Line item entitled "Organization"       $1,134        $393      34.68%         $473     41.69%         $153    13.49%                                      $115     10.14%
       Other 3rd Party                        $43,065     $12,149      28.21%       $8,661     20.11%       $5,872    13.64%          $6,939     16.11%          $9,383    21.79%           $60      0.14%

       Total 3rd Party                       $152,074     $72,479      47.66%      $30,511     20.06%      $14,893     9.79%         $12,013      7.90%         $22,118    14.54%           $60      0.04%

       Total Client Receivables (Self-pay)    $70,953       $4,763      6.71%       $5,628      7.93%       $7,073     9.97%          $7,323     10.32%         $35,515    50.06%       $10,650     15.01%

       Total Receivables                     $223,026     $77,242      34.63%      $36,139     16.20%      $21,967     9.85%         $19,336      8.67%         $57,633    25.84%       $10,710      4.80%


       2002 Balances
       Medicaid                                $4,695        $982      20.91%       $1,490     31.75%       $1,314    27.98%           $909      19.36%
       Total 3rd Party                        $28,484     $15,857      55.67%       $4,025     14.13%       $7,011    24.61%          $1,591      5.58%



       Hamilton
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $6,344       $1,081     17.04%         $821     12.95%         $512     8.07%            $20       0.32%          $1,274    20.08%        $2,635     41.54%
       Medicare                                $3,133        $140       4.46%         $407     12.99%         $198     6.33%            $42       1.35%           $446     14.25%        $1,899     60.62%
       Line item entitled "Organization"         $618                                                                                                             $280     45.29%          $338     54.71%

       Total 3rd Party                        $10,095       $1,221     12.09%       $1,229     12.17%         $710     7.04%            $62       0.62%          $2,000    19.81%        $4,873     48.27%

       Total Client Receivables (Self-pay)     $1,789        $122       6.82%         $335     18.73%         $305    17.05%           $353      19.73%           $611     34.15%           $63      3.52%

       Total Receivables                      $11,884       $1,343     11.30%       $1,564     13.16%       $1,015     8.55%           $415       3.50%          $2,611    21.97%        $4,936     41.53%

       2002 Balances
       Medicaid                               $12,099        $286       2.36%         $249      2.06%          $95     0.79%            $48       0.39%           $426      3.52%       $10,995     90.88%
       Total 3rd Party                        $19,524        $904       4.63%       $1,441      7.38%         $540     2.77%           $536       2.75%          $3,083    15.79%       $13,020     66.69%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  28
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Hardee
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $21,879       $8,431     38.53%       $3,627     16.57%       $2,143     9.79%         $1,565      7.15%          $4,119    18.83%        $1,994      9.11%
       Medicare                                $5,599                                                         $252     4.50%           $353      6.31%           $666     11.89%        $4,328     77.31%
       Blue Cross / Blue Shield                $2,348        $322      13.73%         $229      9.77%         $215     9.17%           $314     13.39%           $553     23.54%          $714     30.41%
       Line item entitled "Invalid"              $683                                                                                                             $40      5.86%          $643     94.14%
       Other 3rd Party                        $10,824       $1,756     16.23%       $1,037      9.58%       $1,083    10.00%           $415      3.84%          $5,003    46.23%        $1,529     14.12%

       Total 3rd Party                        $41,332     $10,510      25.43%       $4,893     11.84%       $3,693     8.93%         $2,648      6.41%         $10,381    25.12%        $9,208     22.28%

       Total Client Receivables (Self-pay)    $24,630       $1,041      4.23%         $548      2.22%         $910     3.69%           $870      3.53%          $4,996    20.28%       $16,264     66.03%

       Total Receivables                      $65,962     $11,551      17.51%       $5,441      8.25%       $4,603     6.98%         $3,518      5.33%         $15,377    23.31%       $25,472     38.62%


       2002 Balances
       Medicaid                                $4,096       $1,681     41.03%         $350      8.54%         $328     8.00%           $239      5.84%           $797     19.47%          $702     17.13%
       Total 3rd Party                        $55,176       $4,610      8.36%       $1,864      3.38%       $1,206     2.19%         $1,029      1.86%          $8,796    15.94%       $37,672     68.28%




       Hendry
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $14,168                                                                                  $251      1.77%          $4,606    32.51%        $9,311     65.72%
       Medicare                                $3,210                                                                                                           $1,679    52.29%        $1,532     47.71%
       Blue Cross / Blue Shield                $8,504                                  $30      0.35%         $516     6.07%         $1,007     11.84%          $1,956    23.00%        $4,995     58.74%
       Line item entitled "Invalid"              $223                                                                                   $26     11.66%             $7      2.91%          $191     85.43%
       Other 3rd Party                        $20,225                                 $225      1.11%       $1,236     6.11%         $2,317     11.46%          $7,222    35.71%        $9,226     45.62%

       Total 3rd Party                        $46,331                                 $255      0.55%       $1,752     3.78%         $3,601      7.77%         $15,468    33.39%       $25,255     54.51%

       Total Client Receivables (Self-pay)    $38,147       $1,228      3.22%         $812      2.13%         $923     2.42%         $1,975      5.18%          $7,744    20.30%       $25,465     66.75%

       Total Receivables                      $84,478       $1,228      1.45%       $1,067      1.26%       $2,675     3.17%         $5,576      6.60%         $23,212    27.48%       $50,719     60.04%


       2002 Balances
       Medicaid                               $17,745        $667       3.76%       $1,033      5.82%       $2,011    11.33%         $2,600     14.65%          $4,232    23.85%        $7,202     40.59%
       Total 3rd Party                        $62,616       $5,624      8.98%       $2,044      3.26%       $3,247     5.19%         $6,001      9.58%         $15,610    24.93%       $30,090     48.06%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 29
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Hernando
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $14,805       $1,907     12.88%       $7,941     53.64%       $3,527    23.82%           $768      5.18%           $662      4.47%
       Medicare                                  $669        $304      45.44%         $160     23.92%         $205    30.64%
       Blue Cross / Blue Shield                $3,045        $400      13.14%       $2,271     74.58%                                  $155      5.09%           $219      7.19%
       Childrens Medical Services                 $45                                                                                                                                      $45    100.00%
       Line item entitled "Organization"         $213         $36      16.90%          $73     34.27%                                                                                     $104     48.83%
       Other 3rd Party                        $41,363     $12,981      31.38%       $7,094     17.15%       $1,699     4.11%         $3,294      7.96%          $6,660    16.10%        $9,635     23.29%

       Total 3rd Party                        $60,140     $15,628      25.99%      $17,539     29.16%       $5,431     9.03%         $4,217      7.01%          $7,541    12.54%        $9,784     16.27%

       Total Client Receivables (Self-pay)    $13,407        $344       2.57%         $210      1.57%         $366     2.73%           $524      3.91%          $4,524    33.74%        $7,438     55.48%

       Total Receivables                      $73,547     $15,973      21.72%      $17,749     24.13%       $5,797     7.88%         $4,741      6.45%         $12,065    16.40%       $17,222     23.42%


       2002 Balances
       Medicaid                               $24,844     $18,885      76.02%         $974      3.92%         $565     2.28%           $329      1.32%          $1,155     4.65%        $2,936     11.82%
       Total 3rd Party                        $63,755     $31,127      48.82%       $9,785     15.35%       $3,719     5.83%         $2,553      4.00%          $6,028     9.45%       $10,542     16.54%




       Highlands
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $52,189       $8,797     16.86%      $11,828     22.66%       $4,404     8.44%         $2,028      3.89%         $22,355    42.83%        $2,778      5.32%
       Medicare                                $5,173       $1,287     24.88%       $1,039     20.09%         $590    11.41%           $378      7.31%          $1,840    35.57%           $39      0.75%
       Blue Cross / Blue Shield                  $104         $21      20.19%                                  $39    37.50%            $44     42.31%
       Other 3rd Party                         $9,910       $2,058     20.76%       $3,606     36.39%         $936     9.44%           $326      3.29%          $2,985    30.12%

       Total 3rd Party                        $67,376     $12,162      18.05%      $16,473     24.45%       $5,969     8.86%         $2,776      4.12%         $27,179    40.34%        $2,817      4.18%

       Total Client Receivables (Self-pay)    $26,014        $791       3.04%         $690      2.65%         $401     1.54%           $597      2.30%         $10,950    42.09%       $12,584     48.37%

       Total Receivables                      $93,390     $12,953      13.87%      $17,163     18.38%       $6,370     6.82%         $3,373      3.61%         $38,130    40.83%       $15,401     16.49%


       2002 Balances
       Medicaid                               $23,005     $21,295      92.57%         $933      4.05%         $196     0.85%           $333      1.45%           $243      1.06%            $5      0.02%
       Total 3rd Party                        $33,335     $26,794      80.38%       $1,834      5.50%         $469     1.41%           $333      1.00%          $3,900    11.70%            $5      0.01%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 30
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Hillsborough
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $71,390     $31,127      43.60%       $5,475      7.67%       $3,657     5.12%         $10,722     15.02%         $16,892    23.66%        $3,518      4.93%
       Medicare                               $20,365       $4,580     22.49%       $3,137     15.40%         $958     4.70%          $1,242      6.10%          $7,645    37.54%        $2,804     13.77%
       Blue Cross / Blue Shield                  $510                                                                                   $58      11.31%            $39      7.64%          $414     81.06%
       Line item entitled "Invalid"            $7,113        $139       1.96%         $363      5.11%         $226     3.18%           $260       3.65%          $2,291    32.21%        $3,833     53.89%
       Ryan White                              $1,410                                 $220     15.60%                                  $206      14.57%           $287     20.32%          $698     49.50%
       Other 3rd Party                       $222,592     $36,513      16.40%      $23,817     10.70%      $11,882     5.34%         $29,671     13.33%         $75,443    33.89%       $45,267     20.34%

       Total 3rd Party                       $323,380     $72,358      22.38%      $33,012     10.21%      $16,723     5.17%         $42,157     13.04%       $102,597     31.73%       $56,532     17.48%

       Total Client Receivables (Self-pay)   $313,478     $12,952       4.13%      $13,552      4.32%      $11,064     3.53%         $14,514      4.63%         $86,396    27.56%      $175,000     55.83%

       Total Receivables                     $636,858     $85,310      13.40%      $46,564      7.31%      $27,787     4.36%         $56,671      8.90%       $188,993     29.68%      $231,533     36.36%


       2002 Balances
       Medicaid                               $23,796       $7,158     30.08%       $3,313     13.92%       $2,893    12.16%          $1,590      6.68%          $8,842    37.16%
       Total 3rd Party                       $198,181     $69,084      34.86%      $23,288     11.75%      $21,171    10.68%          $7,743      3.91%         $60,847    30.70%       $16,047      8.10%



       Holmes
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $5,840       $4,699     80.46%         $889     15.22%          $95     1.63%           $158       2.70%
       Medicare                                $2,001       $1,636     81.76%          $68      3.40%         $170     8.50%            $93       4.65%            $34      1.70%
       Blue Cross / Blue Shield                $2,502       $1,591     63.59%         $596     23.82%         $139     5.56%           $137       5.48%            $39      1.56%
       Other 3rd Party                         $1,896        $777      40.99%         $828     43.65%          $65     3.44%            $34       1.79%            $45      2.37%          $147      7.75%

       Total 3rd Party                        $12,239       $8,703     71.11%       $2,381     19.45%         $469     3.83%           $422       3.44%           $118      0.96%          $147      1.20%

       Total Client Receivables (Self-pay)    $18,781        $240       1.28%       $1,410      7.51%         $688     3.66%           $595       3.17%          $5,070    27.00%       $10,777     57.38%

       Total Receivables                      $31,020       $8,943     28.83%       $3,791     12.22%       $1,157     3.73%          $1,017      3.28%          $5,188    16.73%       $10,924     35.22%


       2002 Balances
       Medicaid                                  $236         $75      31.77%         $116     49.17%                                                              $45     19.06%
       Total 3rd Party                         $6,367       $4,789     75.21%         $281      4.41%         $370     5.81%           $144       2.27%           $783     12.30%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  31
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Indian River
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                              $229,273          $4,569      1.99%      $92,562     40.37%      $24,256    10.58%         $18,878      8.23%         $73,294    31.97%       $15,714      6.85%
       Medicare                               $28,768           $175       0.61%       $1,062      3.69%         $830     2.89%           $700       2.43%         $11,566    40.20%       $14,435     50.18%
       Blue Cross / Blue Shield               $46,670           $265       0.57%       $4,173      8.94%       $3,432     7.35%          $3,107      6.66%         $17,752    38.04%       $17,941     38.44%
       Line item entitled "Invalid"              $943                                                                                                                 $35      3.71%          $908     96.29%
       Line item entitled "Error"                    $20                                                                                                                                       $20    100.00%
       Childrens Medical Services              $2,750                                    $161      5.85%         $100     3.64%           $110       4.00%           $491     17.85%        $1,888     68.65%
       Other 3rd Party                        $45,920           $180       0.39%       $2,323      5.06%       $2,722     5.93%          $1,755      3.82%         $10,637    23.16%       $28,302     61.63%

       Total 3rd Party                       $354,344          $5,189      1.46%     $100,282     28.30%      $31,340     8.84%         $24,550      6.93%       $113,775     32.11%       $79,209     22.35%

       Total Client Receivables (Self-pay)   $284,888          $7,627      2.68%      $13,355      4.69%      $14,836     5.21%         $13,447      4.72%         $66,094    23.20%      $169,528     59.51%

       Total Receivables                     $639,232        $12,816       2.00%     $113,637     17.78%      $46,176     7.22%         $37,997      5.94%       $179,869     28.14%      $248,737     38.91%


       2002 Balances
       Medicaid                              $109,696        $47,270      43.09%      $13,716     12.50%      $22,207    20.24%         $11,251     10.26%         $15,253    13.90%
       Total 3rd Party                       $182,161        $63,235      34.71%      $19,284     10.59%      $25,165    13.81%         $13,615      7.47%         $53,491    29.36%        $7,371      4.05%




       Jackson
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $58,604        $44,444      75.84%       $3,167      5.40%       $1,675     2.86%          $1,948      3.32%          $3,604     6.15%        $3,765      6.42%
       Medicare                               $17,216          $1,972     11.45%       $1,907     11.08%       $1,619     9.40%          $2,384     13.85%          $9,074    52.71%          $260      1.51%
       Blue Cross / Blue Shield                $3,609           $974      26.99%         $679     18.82%         $489    13.54%           $225       6.24%          $1,174    32.53%           $68      1.88%
       Line item entitled "Invalid"              $195                                                                                                                 $35     17.95%          $160     82.05%
       Other 3rd Party                         $2,946           $801      27.18%         $353     11.98%         $200     6.79%            $35       1.19%          $1,080    36.66%          $477     16.20%

       Total 3rd Party                        $82,569        $48,191      58.36%       $6,106      7.40%       $3,983     4.82%          $4,592      5.56%         $14,967    18.13%        $4,730      5.73%

       Total Client Receivables (Self-pay)    $20,546          $1,162      5.65%       $1,035      5.04%         $916     4.46%          $1,516      7.38%          $4,892    23.81%       $11,026     53.67%

       Total Receivables                     $103,115        $49,352      47.86%       $7,141      6.93%       $4,899     4.75%          $6,108      5.92%         $19,859    19.26%       $15,756     15.28%



       2002 Balances
       Medicaid                               $35,397          $1,620      4.58%       $1,379      3.90%       $1,639     4.63%          $3,586     10.13%          $6,450    18.22%       $20,722     58.54%
       Total 3rd Party                        $45,792          $7,046     15.39%       $1,594      3.48%       $1,674     3.66%          $3,796      8.29%          $8,308    18.14%       $23,373     51.04%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     32
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Jefferson
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $33,333          $8,663     25.99%      $15,267     45.80%       $3,342    10.03%          $1,198      3.59%          $4,680    14.04%          $183      0.55%
       Medicare                                $1,269           $318      25.09%                                                           $50       3.94%           $751     59.15%          $150     11.82%
       Blue Cross / Blue Shield                $1,519            $65       4.28%          $77      5.04%         $556    36.61%                                      $766     50.45%           $55      3.62%
       Line item entitled "Invalid"            $1,114           $185      16.64%          $40      3.59%                                  $115      10.32%           $329     29.52%          $445     39.93%
       Childrens Medical Services                 $14                                                                                                                 $14    100.00%
       Other 3rd Party                        $11,646          $5,029     43.18%         $799      6.86%         $215     1.85%           $399       3.43%          $4,503    38.66%          $701      6.02%

       Total 3rd Party                        $48,896        $14,261      29.16%      $16,183     33.10%       $4,114     8.41%          $1,762      3.60%         $11,043    22.59%        $1,534      3.14%

       Total Client Receivables (Self-pay)     $8,090          $1,163     14.38%         $636      7.86%         $589     7.28%           $994      12.29%          $4,267    52.75%          $440      5.44%

       Total Receivables                      $56,986        $15,424      27.07%      $16,819     29.51%       $4,703     8.25%          $2,756      4.84%         $15,310    26.87%        $1,974      3.46%

       2002 Balances
       Medicaid                                $2,121           $275      12.95%         $519     24.46%         $760    35.83%           $207       9.74%           $361     17.02%
       Total 3rd Party                        $11,197          $7,444     66.48%       $1,050      9.38%       $1,189    10.62%           $257       2.29%           $942      8.41%          $315      2.81%




       Lafayette
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                              $186,312          $6,098      3.27%      $36,525     19.60%      $28,712    15.41%         $38,865     20.86%         $50,534    27.12%       $25,579     13.73%
       Medicare                                $4,707                                                            $175     3.72%           $557      11.84%           $746     15.85%        $3,229     68.60%
       Blue Cross / Blue Shield                $1,204                                                                                                                $288     23.93%          $915     76.07%
       Line item entitled "Invalid"               $85                                                                                                                                          $85    100.00%
       Childrens Medical Services                $389                                                                                                                                         $389    100.00%
       Line item entitled "Organization"       $2,629                                                                                                                $204      7.76%        $2,425     92.24%
       Private                                       $75                                                                                                              $75    100.00%
       Other 3rd Party                         $2,479                                                                                                                $753     30.38%        $1,726     69.62%

       Total 3rd Party                       $197,880          $6,098      3.08%      $36,525     18.46%      $28,887    14.60%         $39,422     19.92%         $52,600    26.58%       $34,349     17.36%

       Total Client Receivables (Self-pay)    $16,863           $496       2.94%       $3,205     19.01%         $490     2.91%          $1,042      6.18%          $4,757    28.21%        $6,873     40.76%

       Total Receivables                     $214,743          $6,594      3.07%      $39,730     18.50%      $29,377    13.68%         $40,464     18.84%         $57,356    26.71%       $41,222     19.20%


       2002 Balances
       Medicaid                               $41,045        $18,965      46.20%      $12,600     30.70%       $2,951     7.19%           $614       1.50%          $5,155    12.56%          $761      1.85%
       Total 3rd Party                        $45,795        $20,407      44.56%      $14,038     30.65%       $3,196     6.98%           $649       1.42%          $6,703    14.64%          $802      1.75%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     33
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Lake
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $66,744          $9,181     13.76%      $13,263     19.87%      $15,085    22.60%         $15,513     23.24%          $8,848    13.26%        $4,854      7.27%
       Medicare                                $1,634           $289      17.68%         $262     16.03%         $203    12.42%           $192      11.75%           $645     39.49%           $43      2.63%
       Blue Cross / Blue Shield                $5,836           $349       5.98%         $640     10.97%         $289     4.95%           $734      12.58%          $2,037    34.90%        $1,787     30.62%
       Ryan White                              $2,835           $115       4.06%                                                          $836      29.48%          $1,884    66.46%
       Fla Breast & Cervical                         $39                                                                                   $39     100.00%
       Other 3rd Party                        $29,131          $1,822      6.25%       $4,570     15.69%       $7,648    26.25%          $2,658      9.12%         $11,418    39.20%        $1,015      3.48%

       Total 3rd Party                       $106,218        $11,756      11.07%      $18,735     17.64%      $23,225    21.87%         $19,971     18.80%         $24,832    23.38%        $7,699      7.25%

       Total Client Receivables (Self-pay)   $301,338        $10,985       3.65%      $18,131      6.02%      $15,239     5.06%         $15,370      5.10%       $119,541     39.67%      $122,071     40.51%

       Total Receivables                     $407,556        $22,741       5.58%      $36,866      9.05%      $38,464     9.44%         $35,341      8.67%       $144,373     35.42%      $129,770     31.84%


       2002 Balances
       Medicaid                               $76,310        $49,754      65.20%      $15,227     19.95%       $1,160     1.52%          $2,556      3.35%          $6,313     8.27%        $1,301      1.71%
       Total 3rd Party                       $158,445        $89,861      56.71%      $21,796     13.76%       $6,036     3.81%          $7,224      4.56%         $17,556    11.08%       $15,973     10.08%




       Lee
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $8,803          $3,098     35.19%         $581      6.60%         $235     2.67%           $140       1.59%          $4,609    52.36%          $140      1.59%
       Medicare                                      $30                                  $30    100.00%
       Blue Cross / Blue Shield                  $436           $386      88.57%          $27      6.15%          $23     5.27%
       Other 3rd Party                         $8,276          $4,625     55.88%       $1,093     13.21%         $936    11.31%           $168       2.03%          $1,454    17.57%

       Total 3rd Party                        $17,545          $8,109     46.22%       $1,730      9.86%       $1,195     6.81%           $308       1.76%          $6,063    34.56%          $140      0.80%

       Total Client Receivables (Self-pay)   $119,620          $6,239      5.22%       $4,347      3.63%       $5,280     4.41%          $7,352      6.15%         $37,898    31.68%       $58,504     48.91%

       Total Receivables                     $137,165        $14,348      10.46%       $6,077      4.43%       $6,474     4.72%          $7,660      5.58%         $43,961    32.05%       $58,644     42.75%


       2002 Balances
       Medicaid                                  $870           $117      13.41%         $450     51.72%          $20     2.30%           $147      16.86%           $133     15.23%            $4      0.48%
       Total 3rd Party                        $13,052          $4,094     31.37%         $995      7.63%       $1,155     8.85%          $1,562     11.96%          $4,989    38.22%          $258      1.97%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     34
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Leon
                                                                         % of                    % of                    % of                     % of                       % of                     % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year    Balance
       Medicaid                              $100,744           $403       0.40%      $48,538     48.18%       $7,256     7.20%         $4,143      4.11%         $34,964    34.71%        $5,440       5.40%
       Medicare                                $4,312                                     $24      0.56%          $40     0.93%                                    $4,188    97.12%           $60       1.39%
       Blue Cross / Blue Shield                  $110                                     $40     36.36%                                                             $70     63.64%
       Line item entitled "Invalid"              $200                                                                                      $60     30.00%                                    $140      70.00%
       Childrens Medical Services              $1,757                                    $920     52.36%         $230    13.09%           $230     13.09%           $279     15.88%           $98       5.58%
       Other 3rd Party                         $7,670            $70       0.91%         $950     12.39%         $695     9.06%         $1,430     18.64%          $3,504    45.68%        $1,021      13.31%

       Total 3rd Party                       $114,793           $473       0.41%      $50,472     43.97%       $8,221     7.16%         $5,863      5.11%         $43,005    37.46%        $6,759       5.89%

       Total Client Receivables (Self-pay)    $12,904          $5,130     39.75%       $6,228     48.27%       $4,511    34.96%         $4,133     32.03%         $38,253   296.45%      ($45,352)   -351.46%

       Total Receivables                     $127,697          $5,603      4.39%      $56,700     44.40%      $12,732     9.97%         $9,996      7.83%         $81,258    63.63%      ($38,593)    -30.22%


       2002 Balances
       Medicaid                               $77,199        $54,819      71.01%       $2,653      3.44%       $5,980     7.75%           $773      1.00%         $12,974    16.81%
       Total 3rd Party                        $94,241        $59,869      63.53%       $7,714      8.19%       $7,160     7.60%         $1,684      1.79%         $15,786    16.75%        $2,027       2.15%




       Levy
                                                                         % of                    % of                    % of                     % of                       % of                     % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year    Balance
       Medicaid                               $24,103          $4,371     18.13%       $1,968      8.17%       $2,896    12.01%         $3,116     12.93%         $10,873    45.11%          $879       3.65%
       Medicare                                $3,292           $252       7.65%         $591     17.95%         $655    19.90%           $192      5.83%          $1,602    48.67%
       Blue Cross / Blue Shield                $4,036           $646      16.01%         $494     12.24%         $988    24.48%           $254      6.29%          $1,377    34.12%          $277       6.86%
       Line item entitled "Invalid"                  $70                                                                                                                                      $70     100.00%
       Other 3rd Party                         $1,711           $174      10.17%         $187     10.93%         $489    28.58%           $283     16.54%           $541     31.62%           $37       2.16%

       Total 3rd Party                        $33,213          $5,443     16.39%       $3,240      9.76%       $5,028    15.14%         $3,845     11.58%         $14,393    43.34%        $1,263       3.80%

       Total Client Receivables (Self-pay)    $10,936          $1,291     11.80%       $1,061      9.70%         $844     7.72%           $659      6.03%          $4,641    42.44%        $2,441      22.32%

       Total Receivables                      $44,149          $6,734     15.25%       $4,301      9.74%       $5,872    13.30%         $4,504     10.20%         $19,034    43.11%        $3,704       8.39%


       2002 Balances
       Medicaid                                $7,532          $2,443     32.44%       $3,245     43.08%         $251     3.33%            $74      0.98%           $966     12.83%          $553       7.34%
       Total 3rd Party                        $12,578          $4,189     33.30%       $4,064     32.31%       $1,637    13.01%           $477      3.79%          $1,230     9.78%          $982       7.81%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     35
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Liberty
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $18,573       $5,612     30.21%         $698      3.76%         $783     4.21%           $805      4.34%          $7,886    42.46%        $2,789     15.02%
       Medicare                                $1,995        $811      40.67%         $721     36.15%          $25     1.25%           $108      5.43%           $238     11.91%           $91      4.59%
       Blue Cross / Blue Shield                $1,331         $76       5.69%                                  $66     4.95%                                     $809     60.79%          $380     28.58%
       Other 3rd Party                         $5,900       $2,547     43.16%         $310      5.25%         $122     2.07%           $482      8.16%          $2,041    34.59%          $399      6.77%

       Total 3rd Party                        $27,799       $9,045     32.54%       $1,729      6.22%         $996     3.58%         $1,395      5.02%         $10,973    39.47%        $3,661     13.17%

       Total Client Receivables (Self-pay)    $32,228       $1,712      5.31%       $1,406      4.36%       $1,472     4.57%         $1,321      4.10%         $10,132    31.44%       $16,185     50.22%

       Total Receivables                      $60,027     $10,757      17.92%       $3,135      5.22%       $2,468     4.11%         $2,716      4.53%         $21,105    35.16%       $19,846     33.06%


       2002 Balances
       Medicaid                               $84,626                               $1,874      2.21%       $2,862     3.38%         $2,343      2.77%         $30,876    36.49%       $46,671     55.15%
       Total 3rd Party                       $100,365                               $2,774      2.76%       $3,935     3.92%         $3,143      3.13%         $37,744    37.61%       $52,769     52.58%




       Madison
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $25,617     $15,036      58.69%       $4,562     17.81%       $3,694    14.42%           $306      1.19%          $1,751     6.84%          $268      1.05%
       Medicare                                $1,794        $175       9.75%         $590     32.88%         $345    19.23%           $362     20.18%           $322     17.96%
       Blue Cross / Blue Shield                $4,030       $1,530     37.95%         $570     14.14%         $260     6.45%           $150      3.72%          $1,466    36.37%           $55      1.36%
       Line item entitled "Invalid"              $230        $230     100.00%
       Other 3rd Party                         $7,929       $5,228     65.93%         $780      9.83%         $500     6.30%           $333      4.20%          $1,064    13.42%           $25      0.32%

       Total 3rd Party                        $39,600     $22,198      56.06%       $6,502     16.42%       $4,799    12.12%         $1,151      2.91%          $4,603    11.62%          $348      0.88%

       Total Client Receivables (Self-pay)    $40,275       $3,534      8.78%       $4,246     10.54%       $3,479     8.64%         $3,481      8.64%         $21,386    53.10%        $4,149     10.30%

       Total Receivables                      $79,876     $25,733      32.22%      $10,748     13.46%       $8,278    10.36%         $4,632      5.80%         $25,988    32.54%        $4,497      5.63%


       2002 Balances
       Medicaid                               $15,218       $6,649     43.69%       $5,686     37.37%         $767     5.04%           $316      2.08%          $1,799    11.82%
       Total 3rd Party                        $25,499     $11,934      46.80%       $7,848     30.78%       $2,928    11.48%           $894      3.51%          $1,894     7.43%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 36
                                                                                            Aged Receivables
                                                                                         (3rd Party and Self-Pay)
                                                                                        by CHD, by Payer Source
                                                                                        as of September 30, 20041
                                                                                                                                   1
                                                                                  With Comparison to October 31, 2002

       Manatee
                                                                        % of                    % of                    % of                      % of                       % of                    % of
                                              Total       0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                 $5,339         $271       5.08%         $272      5.09%          $25     0.47%           $524       9.81%          $2,404    45.03%        $1,843     34.52%
       Medicare                                 $4,421                                   $80      1.81%                                   $33       0.75%          $4,042    91.43%          $266      6.02%
       Blue Cross / Blue Shield                 $3,504                                                                                                              $130      3.71%        $3,374     96.29%
       Line item entitled "Invalid"               $133                                   $37     27.72%                                                                                       $96     72.28%
       Other 3rd Party                         $10,717        $2,614     24.40%       $1,045      9.76%         $804     7.51%           $675       6.30%          $1,277    11.92%        $4,300     40.13%

       Total 3rd Party                         $24,114        $2,885     11.97%       $1,434      5.95%         $829     3.44%          $1,232      5.11%          $7,854    32.57%        $9,879     40.97%

       Total Client Receivables (Self-pay)     $19,585        $2,493     12.73%       $1,154      5.89%         $991     5.06%          $1,196      6.11%          $7,320    37.38%        $6,430     32.83%

       Total Receivables                       $43,698        $5,379     12.31%       $2,588      5.92%       $1,820     4.17%          $2,428      5.56%         $15,174    34.72%       $16,309     37.32%


       2002 Balances
       Medicaid                                $17,043         $516       3.03%         $168      0.98%          $89     0.52%            $84       0.50%          $2,348    13.78%       $13,837     81.19%
       Total 3rd Party                         $48,429        $6,994     14.44%       $2,234      4.61%       $4,281     8.84%          $1,596      3.30%          $9,237    19.07%       $24,088     49.74%




       Marion
                                                                        % of                    % of                    % of                      % of                       % of                    % of
                                              Total       0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $192,467      $16,990       8.83%       $9,135      4.75%       $9,372     4.87%         $19,165      9.96%       $120,637     62.68%       $17,168      8.92%
       Medicare                                $85,987         $618       0.72%       $9,789     11.38%      $10,222    11.89%          $7,060      8.21%         $55,288    64.30%        $3,010      3.50%
       Blue Cross / Blue Shield                 $6,226          $58       0.93%       $1,946     31.26%         $181     2.91%            $86       1.37%          $3,705    59.51%          $250      4.02%
       Line item entitled "Invalid"             $4,895                                   $10      0.20%                                  $154       3.15%          $4,010    81.92%          $721     14.73%
       Childrens Medical Services                 $478          $84      17.50%                                                                                      $270    56.48%          $124     26.02%
       Other 3rd Party                         $33,737         $190       0.56%       $3,399     10.07%         $128     0.38%          $1,536      4.55%         $25,986    77.03%        $2,498      7.40%

       Total 3rd Party                        $323,790      $17,939       5.54%      $24,280      7.50%      $19,903     6.15%         $28,001      8.65%       $209,896     64.82%       $23,771      7.34%

       Total Client Receivables (Self-pay)   $1,402,101     $11,096       0.79%      $13,663      0.97%      $22,220     1.58%         $26,178      1.87%       $192,678     13.74%    $1,136,268     81.04%

       Total Receivables                     $1,725,891     $29,035       1.68%      $37,943      2.20%      $42,123     2.44%         $54,179      3.14%       $402,573     23.33%    $1,160,039     67.21%


       2002 Balances
       Medicaid                                $18,635        $7,265     38.98%       $2,524     13.54%       $1,781     9.56%          $1,005      5.39%          $5,068    27.20%          $992      5.33%
       Total 3rd Party                        $245,439      $33,660      13.71%      $16,640      6.78%      $21,786     8.88%         $17,301      7.05%         $57,920    23.60%       $98,131     39.98%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                    37
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Martin
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $42,673     $11,141      26.11%       $2,419      5.67%       $2,232     5.23%          $2,113      4.95%         $17,567    41.17%        $7,202     16.88%
       Medicare                                $1,012         $77       7.64%         $304     30.09%          $22     2.16%            $71       6.99%           $469     46.31%           $69      6.80%
       Blue Cross / Blue Shield                $4,916                                                                                  $116       2.36%                                  $4,800     97.64%
       Line item entitled "Invalid"            $2,710                                                                                                                                    $2,710    100.00%
       Childrens Medical Services                $116                                                                                                                                      $116    100.00%
       Other 3rd Party                         $6,157                                 $146      2.37%         $138     2.24%           $231       3.76%          $2,332    37.88%        $3,310     53.75%

       Total 3rd Party                        $57,585     $11,218      19.48%       $2,869      4.98%       $2,391     4.15%          $2,531      4.40%         $20,368    35.37%       $18,207     31.62%

       Total Client Receivables (Self-pay)   $318,612     $10,337       3.24%      $15,018      4.71%      $11,999     3.77%         $10,155      3.19%         $65,070    20.42%      $206,034     64.67%

       Total Receivables                     $376,197     $21,555       5.73%      $17,887      4.75%      $14,391     3.83%         $12,686      3.37%         $85,437    22.71%      $224,240     59.61%


       2002 Balances
       Medicaid                               $22,769       $4,300     18.88%       $3,323     14.59%       $1,707     7.50%           $877       3.85%          $4,081    17.92%        $8,481     37.25%
       Total 3rd Party                        $45,052       $9,966     22.12%       $5,325     11.82%       $2,217     4.92%           $886       1.97%         $15,434    34.26%       $11,225     24.92%




       Monroe
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $35,695       $4,422     12.39%       $6,190     17.34%       $2,206     6.18%          $2,047      5.74%         $11,675    32.71%        $9,155     25.65%
       Medicare                               $20,512       $2,051     10.00%         $620      3.02%       $1,140     5.56%          $1,172      5.71%          $4,336    21.14%       $11,193     54.57%
       Blue Cross / Blue Shield                $4,855        $240       4.94%         $211      4.34%         $224     4.61%            $70       1.44%          $1,837    37.84%        $2,273     46.82%
       Line item entitled "Invalid"            $1,162                                                                                                             $150     12.91%        $1,012     87.09%
       Other 3rd Party                         $7,130        $665       9.33%         $492      6.90%         $345     4.84%           $428       6.01%          $2,187    30.67%        $3,013     42.26%

       Total 3rd Party                        $69,354       $7,377     10.64%       $7,513     10.83%       $3,915     5.64%          $3,718      5.36%         $20,185    29.10%       $26,646     38.42%

       Total Client Receivables (Self-pay)   $124,412       $3,346      2.69%       $2,551      2.05%       $2,185     1.76%          $5,082      4.09%         $25,793    20.73%       $85,454     68.69%

       Total Receivables                     $193,766     $10,723       5.53%      $10,064      5.19%       $6,100     3.15%          $8,800      4.54%         $45,979    23.73%      $112,100     57.85%


       2002 Balances
       Medicaid                               $19,916       $4,066     20.41%       $3,284     16.49%         $313     1.57%           $469       2.36%          $5,672    28.48%        $6,113     30.69%
       Total 3rd Party                        $39,822       $6,891     17.30%       $4,329     10.87%         $798     2.00%          $1,229      3.09%         $12,682    31.85%       $13,894     34.89%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  38
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Nassua
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $44,593     $16,177      36.28%         $632      1.42%      $12,789    28.68%         $11,709     26.26%          $2,157     4.84%        $1,128      2.53%
       Medicare                               $27,477       $1,660      6.04%       $1,529      5.56%       $2,051     7.46%          $2,057      7.49%         $19,337    70.38%          $844      3.07%
       Blue Cross / Blue Shield                $2,811         $20       0.69%                                  $33     1.17%                                      $374     13.31%        $2,385     84.82%
       Childrens Medical Services              $2,959        $216       7.32%         $507     17.13%       $1,343    45.37%                                      $346     11.69%          $547     18.49%
       Line item entitled "Organization"       $1,165                                                                                                             $346     29.66%          $819     70.34%
       Other 3rd Party                        $40,565       $5,760     14.20%       $6,610     16.30%       $3,226     7.95%          $2,408      5.94%         $12,767    31.47%        $9,793     24.14%

       Total 3rd Party                       $119,570     $23,834      19.93%       $9,278      7.76%      $19,442    16.26%         $16,173     13.53%         $35,328    29.55%       $15,516     12.98%

       Total Client Receivables (Self-pay)   $100,215       $1,970      1.97%       $2,883      2.88%       $2,297     2.29%          $2,179      2.17%         $16,589    16.55%       $74,297     74.14%

       Total Receivables                     $219,784     $25,804      11.74%      $12,161      5.53%      $21,738     9.89%         $18,352      8.35%         $51,917    23.62%       $89,813     40.86%


       2002 Balances
       Medicaid                                $5,647       $2,347     41.57%         $190      3.36%         $155     2.75%                                      $969     17.16%        $1,986     35.16%
       Total 3rd Party                        $21,784       $8,053     36.97%       $2,398     11.01%       $2,255    10.35%          $1,223      5.61%          $5,243    24.07%        $2,613     12.00%




       Okaloosa
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $58,233                                                       $4,996     8.58%         $22,681     38.95%         $19,105    32.81%       $11,451     19.66%
       Medicare                                $4,421                                                                                  $455      10.29%          $2,667    60.33%        $1,299     29.38%
       Blue Cross / Blue Shield                $2,943                                                                                  $635      21.58%          $1,271    43.19%        $1,037     35.24%
       Line item entitled "Invalid"              $410                                                                                   $35       8.54%                                    $375     91.46%
       Other 3rd Party                         $6,456                                                         $545     8.44%          $1,855     28.73%          $2,161    33.47%        $1,895     29.35%

       Total 3rd Party                        $72,463                                                       $5,541     7.65%         $25,661     35.41%         $25,204    34.78%       $16,057     22.16%

       Total Client Receivables (Self-pay)    $67,495       $3,471      5.14%       $3,252      4.82%       $1,789     2.65%          $1,965      2.91%         $15,644    23.18%       $41,375     61.30%

       Total Receivables                     $139,958       $3,471      2.48%       $3,252      2.32%       $7,330     5.24%         $27,626     19.74%         $40,848    29.19%       $57,432     41.04%


       2002 Balances
       Medicaid                               $24,465       $7,229     29.55%         $872      3.57%       $1,715     7.01%          $1,724      7.05%          $6,000    24.53%        $6,924     28.30%
       Total 3rd Party                        $77,814       $9,263     11.90%       $2,434      3.13%       $3,409     4.38%          $2,560      3.29%         $13,515    17.37%       $46,633     59.93%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  39
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Okeechobee
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $41,839       $4,673     11.17%       $2,400      5.74%       $1,132     2.71%          $3,946      9.43%         $26,988    64.50%        $2,701      6.46%

       Total 3rd Party                        $41,839       $4,673     11.17%       $2,400      5.74%       $1,132     2.71%          $3,946      9.43%         $26,988    64.50%        $2,701      6.46%

       Total Client Receivables (Self-pay)    $15,602       $2,184     14.00%       $1,743     11.17%       $1,474     9.45%          $2,006     12.85%          $5,716    36.64%        $2,478     15.88%

       Total Receivables                      $57,441       $6,857     11.94%       $4,143      7.21%       $2,606     4.54%          $5,952     10.36%         $32,704    56.94%        $5,179      9.02%


       2002 Balances
       Medicaid                              $177,203     $23,721      13.39%      $22,400     12.64%      $22,977    12.97%         $18,148     10.24%         $67,469    38.07%       $22,489     12.69%
       Total 3rd Party                       $209,283     $23,721      11.33%      $22,400     10.70%      $22,977    10.98%         $18,148      8.67%         $67,469    32.24%       $54,569     26.07%




       Orange
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $74,462     $39,476      53.02%       $4,859      6.53%      $15,659    21.03%          $6,136      8.24%          $8,320    11.17%           $12      0.02%
       Medicare                                $2,912       $2,453     84.25%         $159      5.46%                                  $151       5.18%           $149      5.12%
       Blue Cross / Blue Shield                $7,371         $47       0.63%          $66      0.89%         $131     1.77%           $238       3.22%          $5,336    72.39%        $1,555     21.09%
       Line item entitled "Organization"         $650                                                                                                                                      $650    100.00%
       Other Insurance                        $44,792         $50       0.11%         $331      0.74%       $2,661     5.94%          $3,862      8.62%         $21,397    47.77%       $16,490     36.81%
       Other 3rd Party                        $26,523       $3,834     14.46%       $5,013     18.90%       $4,807    18.13%          $3,452     13.01%          $8,009    30.19%        $1,408      5.31%

       Total 3rd Party                       $156,710     $45,861      29.26%      $10,427      6.65%      $23,258    14.84%         $13,838      8.83%         $43,211    27.57%       $20,115     12.84%

       Total Client Receivables (Self-pay)   $110,372     $11,749      10.64%      $10,497      9.51%      $10,700     9.69%         $11,049     10.01%         $56,598    51.28%        $9,780      8.86%

       Total Receivables                     $267,081     $57,609      21.57%      $20,924      7.83%      $33,958    12.71%         $24,886      9.32%         $99,809    37.37%       $29,895     11.19%


       2002 Balances
       Medicaid                               $27,842       $6,862     24.65%         $487      1.75%       $3,062    11.00%           $328       1.18%         $17,092    61.39%           $11      0.04%
       Total 3rd Party                       $123,511     $56,813      46.00%      $37,604     30.45%       $4,890     3.96%          $4,348      3.52%         $19,615    15.88%          $243      0.20%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  40
                                                                                            Aged Receivables
                                                                                         (3rd Party and Self-Pay)
                                                                                        by CHD, by Payer Source
                                                                                        as of September 30, 20041
                                                                                                                                   1
                                                                                  With Comparison to October 31, 2002

       Osceola
                                                                        % of                    % of                    % of                       % of                       % of                    % of
                                              Total       0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $13,151      $10,919      83.03%       $1,508     11.46%         $390     2.97%            $333       2.54%
       Medicare                                 $3,104        $2,010     64.75%         $153      4.92%          $49     1.59%                                       $650     20.95%          $242      7.78%
       Tallahassee Collection                 $150,754                                                                                                              $9,097     6.03%      $141,658     93.97%
       Other 3rd Party                        $114,534      $19,340      16.89%       $7,362      6.43%       $1,275     1.11%           $1,954      1.71%         $40,976    35.78%       $43,627     38.09%

       Total 3rd Party                        $281,542      $32,269      11.46%       $9,022      3.20%       $1,715     0.61%           $2,287      0.81%         $50,723    18.02%      $185,526     65.90%

       Total Client Receivables (Self-pay)     $19,902        $2,629     13.21%       $3,504     17.61%       $1,296     6.51%           $2,426     12.19%          $6,864    34.49%        $3,182     15.99%

       Total Receivables                      $301,444      $34,898      11.58%      $12,527      4.16%       $3,012     1.00%           $4,713      1.56%         $57,587    19.10%      $188,709     62.60%


       2002 Balances
       Medicaid                               $345,273     $232,809      67.43%      $32,481      9.41%      $20,307     5.88%          $19,287      5.59%         $39,460    11.43%          $930      0.27%
       Total 3rd Party                        $982,790     $424,397      43.18%      $87,671      8.92%      $77,987     7.94%          $49,525      5.04%       $312,680     31.82%       $30,529      3.11%




       Palm Beach
                                                                        % of                    % of                    % of                       % of                       % of                    % of
                                              Total       0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $131,980      $99,430      75.34%      $10,255      7.77%       $3,171     2.40%           $4,798      3.64%         $14,093    10.68%          $234      0.18%
       Medicare                                $20,761      $10,787      51.96%       $2,072      9.98%       $1,497     7.21%            $687       3.31%          $5,310    25.58%          $409      1.97%
       Blue Cross / Blue Shield                 $8,589         $576       6.71%       $1,040     12.11%       $1,226    14.28%            $228       2.66%          $5,274    61.40%          $245      2.85%
       Line item entitled "Invalid"               $402         $129      32.00%          $22      5.43%                                   $106      26.30%            $146    36.27%
       Childrens Medical Services               $3,200         $147       4.60%         $220      6.89%         $217     6.79%             $93       2.91%          $2,522    78.82%
       Fla Breast & Cervical                      $292                                  $106     36.14%          $67    22.90%             $39      13.24%            $81     27.72%
       Other 3rd Party                        $183,735     $103,240      56.19%      $50,883     27.69%       $7,820     4.26%           $6,541      3.56%         $14,842     8.08%          $409      0.22%

       Total 3rd Party                        $348,960     $214,309      61.41%      $64,597     18.51%      $13,998     4.01%          $12,492      3.58%         $42,268    12.11%        $1,296      0.37%

       Total Client Receivables (Self-pay)   $1,197,867     $83,194       6.95%     $110,005      9.18%      $89,846     7.50%          $98,742      8.24%       $577,469     48.21%      $238,610     19.92%

       Total Receivables                     $1,546,827    $297,503      19.23%     $174,603     11.29%     $103,845     6.71%         $111,233      7.19%       $619,737     40.07%      $239,906     15.51%


       2002 Balances
       Medicaid                                $31,813        $2,516      7.91%       $1,069      3.36%       $3,568    11.22%           $5,039     15.84%         $19,621    61.68%
       Total 3rd Party                        $282,354     $189,434      67.09%      $36,516     12.93%      $11,687     4.14%          $10,280      3.64%         $34,438    12.20%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     41
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Pasco
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $11,188          $7,543     67.42%       $1,597     14.27%       $1,276    11.40%           $324       2.89%           $449      4.02%
       Medicare                                  $384            $53      13.80%         $113     29.42%                                  $109      28.39%           $109     28.39%
       Blue Cross / Blue Shield                  $251                                     $62     24.70%                                   $60      23.90%           $129     51.39%
       Ryan White                             $32,035          $5,873     18.33%       $5,996     18.72%       $5,514    17.21%          $2,053      6.41%          $6,106    19.06%        $6,492     20.27%
       Fla Breast & Cervical                   $4,815           $738      15.34%       $1,635     33.96%       $1,169    24.27%           $178       3.70%           $943     19.58%          $151      3.14%
       Other 3rd Party                        $35,328        $11,433      32.36%       $5,399     15.28%      $13,793    39.04%          $1,632      4.62%          $2,378     6.73%          $693      1.96%

       Total 3rd Party                        $84,001        $25,640      30.52%      $14,802     17.62%      $21,752    25.89%          $4,357      5.19%         $10,115    12.04%        $7,336      8.73%

       Total Client Receivables (Self-pay)    $51,028          $2,587      5.07%       $2,280      4.47%       $1,468     2.88%          $1,604      3.14%         $14,384    28.19%       $28,705     56.25%

       Total Receivables                     $135,028        $28,227      20.90%      $17,082     12.65%      $23,219    17.20%          $5,960      4.41%         $24,498    18.14%       $36,041     26.69%



       2002 Balances
       Medicaid                               $22,636        $15,067      66.56%         $120      0.53%         $347     1.53%           $382       1.69%          $6,291    27.79%          $429      1.89%
       Total 3rd Party                        $98,862        $51,847      52.44%      $11,489     11.62%       $4,825     4.88%          $2,537      2.57%         $22,410    22.67%        $5,753      5.82%




       Pinellas
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $43,015          $7,694     17.89%       $5,835     13.57%       $6,126    14.24%          $9,397     21.85%         $13,255    30.82%          $709      1.65%
       Medicare                                $5,808           $452       7.78%       $2,926     50.38%         $203     3.49%           $323       5.57%          $1,904    32.78%
       Blue Cross / Blue Shield               $11,401           $667       5.85%       $4,690     41.14%       $3,206    28.12%           $399       3.50%          $2,423    21.25%           $16      0.14%
       Line item entitled "Invalid"            $4,512          $1,424     31.57%         $699     15.50%         $360     7.98%           $374       8.28%          $1,654    36.66%
       Line item entitled "Error"                $209                                                            $138    65.79%            $22      10.29%            $50     23.92%
       Childrens Medical Services                $374           $123      32.78%          $54     14.38%          $20     5.35%           $119      31.77%            $59     15.72%
       Line item entitled "Private"                  $51                                                          $16    31.96%                                       $35     68.04%
       Other 3rd Party                        $40,347        $11,540      28.60%       $8,422     20.87%       $2,765     6.85%          $3,498      8.67%         $11,800    29.25%        $2,321      5.75%

       Total 3rd Party                       $105,717        $21,900      20.72%      $22,627     21.40%      $12,834    12.14%         $14,130     13.37%         $31,179    29.49%        $3,046      2.88%

       Total Client Receivables (Self-pay)   $103,813        $11,248      10.84%       $9,993      9.63%       $8,981     8.65%         $10,973     10.57%         $47,306    45.57%       $15,311     14.75%

       Total Receivables                     $209,530        $33,149      15.82%      $32,620     15.57%      $21,815    10.41%         $25,104     11.98%         $78,486    37.46%       $18,358      8.76%


       2002 Balances
       Medicaid                               $87,633        $80,452      91.81%       $1,193      1.36%         $288     0.33%           $742       0.85%          $4,957     5.66%
       Total 3rd Party                       $136,586       $114,755      84.02%       $6,989      5.12%       $1,842     1.35%          $2,195      1.61%         $10,805     7.91%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     42
                                                                                            Aged Receivables
                                                                                         (3rd Party and Self-Pay)
                                                                                        by CHD, by Payer Source
                                                                                        as of September 30, 20041
                                                                                                                                   1
                                                                                  With Comparison to October 31, 2002

       Polk
                                                                        % of                    % of                    % of                       % of                       % of                    % of
                                              Total       0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $108,332      $52,785      48.73%      $14,450     13.34%      $16,002    14.77%           $5,665      5.23%         $19,425    17.93%            $5      0.00%
       Medicare                                $13,630        $6,561     48.14%         $639      4.69%         $509     3.73%            $248       1.82%          $5,674    41.63%
       Blue Cross / Blue Shield                $10,777        $1,162     10.78%       $1,200     11.13%       $1,607    14.91%           $1,886     17.50%          $4,616    42.84%          $306      2.84%
       Line item entitled "Invalid"             $4,411         $136       3.09%         $533     12.09%         $530    12.01%            $629      14.26%          $2,583    58.54%
       Error                                      $147                                                                                                               $147    100.00%
       Childrens Medical Services                 $622                                  $139     22.41%         $119    19.06%             $72      11.56%           $292     46.96%
       Line item entitled "Organization"       $42,039                                                                                                             $25,582    60.85%       $16,457     39.15%
       Private                                    $333          $10       3.00%          $49     14.68%          $10     3.00%             $10       3.00%           $254     76.32%
       Other 3rd Party                         $99,911      $22,218      22.24%      $18,643     18.66%      $11,639    11.65%           $7,007      7.01%         $38,832    38.87%        $1,572      1.57%

       Total 3rd Party                        $280,204      $82,872      29.58%      $35,654     12.72%      $30,415    10.85%          $15,517      5.54%         $97,405    34.76%       $18,340      6.55%

       Total Client Receivables (Self-pay)    $363,412      $21,558       5.93%      $17,862      4.92%      $16,200     4.46%          $15,159      4.17%       $119,852     32.98%      $172,782     47.54%

       Total Receivables                      $643,616     $104,430      16.23%      $53,516      8.31%      $46,614     7.24%          $30,676      4.77%       $217,257     33.76%      $191,122     29.70%


       2002 Balances
       Medicaid                              $1,929,361    $159,824       8.28%     $142,769      7.40%     $116,270     6.03%          $90,330      4.68%       $490,713     25.43%      $929,454     48.17%
       Total 3rd Party                       $2,652,757    $224,601       8.47%     $208,164      7.85%     $173,247     6.53%         $136,354      5.14%       $695,992     26.24%    $1,214,399     45.78%




       Putnam
                                                                        % of                    % of                    % of                       % of                       % of                    % of
                                              Total       0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days      Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $19,970        $8,284     41.48%       $5,181     25.94%       $2,522    12.63%           $1,330      6.66%          $2,064    10.34%          $588      2.95%
       Medicare                                 $1,390         $448      32.22%         $155     11.14%         $163    11.76%                                       $110      7.92%          $514     36.96%
       Blue Cross / Blue Shield                $25,033        $1,393      5.57%       $1,397      5.58%       $1,762     7.04%           $2,123      8.48%          $9,624    38.44%        $8,735     34.89%
       Other 3rd Party                         $27,238        $1,052      3.86%       $1,266      4.65%         $595     2.19%            $603       2.21%          $4,121    15.13%       $19,601     71.96%

       Total 3rd Party                         $73,631      $11,177      15.18%       $7,999     10.86%       $5,043     6.85%           $4,056      5.51%         $15,919    21.62%       $29,438     39.98%

       Total Client Receivables (Self-pay)     $15,528         $806       5.19%       $1,140      7.34%       $1,680    10.82%           $1,012      6.52%          $9,133    58.82%        $1,757     11.32%

       Total Receivables                       $89,160      $11,983      13.44%       $9,139     10.25%       $6,722     7.54%           $5,069      5.68%         $25,052    28.10%       $31,195     34.99%


       2002 Balances
       Medicaid                               $100,091      $44,383      44.34%      $11,115     11.10%       $4,795     4.79%          $15,168     15.15%         $18,307    18.29%        $6,323      6.32%
       Total 3rd Party                        $143,866      $48,789      33.91%      $14,567     10.13%       $7,734     5.38%          $19,029     13.23%         $46,702    32.46%        $7,046      4.90%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     43
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Santa Rosa
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $29,469     $14,610      49.58%      $14,216     48.24%         $131     0.44%           $291       0.99%           $123      0.42%           $98      0.33%
       Medicare                                $1,607         $24       1.49%                                                                                     $165     10.27%        $1,418     88.24%
       Blue Cross / Blue Shield                $1,009        $168      16.64%         $100      9.91%         $240    23.79%            $77       7.63%           $404     40.04%           $20      1.98%
       Line item entitled "Invalid"              $250                                                         $100    40.00%           $100      40.00%                                     $50     20.00%
       Other 3rd Party                         $6,742        $748      11.09%       $1,038     15.40%         $818    12.13%           $803      11.91%          $2,632    39.03%          $704     10.44%

       Total 3rd Party                        $39,077     $15,550      39.79%      $15,354     39.29%       $1,289     3.30%          $1,271      3.25%          $3,324     8.51%        $2,290      5.86%

       Total Client Receivables (Self-pay)     $5,766        $571       9.90%       $1,002     17.38%         $318     5.51%           $840      14.57%          $3,035    52.64%

       Total Receivables                      $44,843     $16,121      35.95%      $16,356     36.47%       $1,606     3.58%          $2,111      4.71%          $6,359    14.18%        $2,290      5.11%


       2002 Balances
       Medicaid                               $28,584     $28,055      98.15%         $110      0.38%                                   $25       0.09%           $208      0.73%          $187      0.65%
       Total 3rd Party                        $53,980     $31,639      58.61%       $1,032      1.91%       $1,346     2.49%          $1,714      3.18%          $8,343    15.46%        $9,907     18.35%




       Sarasota
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                              $276,642       $6,910      2.50%      $10,732      3.88%       $9,571     3.46%          $9,280      3.35%       $104,023     37.60%      $136,125     49.21%
       Medicare                               $38,868       $4,025     10.36%       $8,309     21.38%       $4,043    10.40%          $6,489     16.69%          $6,874    17.68%        $9,128     23.49%
       Blue Cross / Blue Shield               $10,560        $180       1.70%         $175      1.65%         $252     2.39%           $577       5.47%          $4,379    41.47%        $4,997     47.32%
       Line item entitled "Invalid"              $927                                                                                                             $164     17.72%          $763     82.28%
       Fla Breast & Cervical                     $650                                                                                                                                      $650    100.00%
       Other 3rd Party                        $99,028       $7,260      7.33%      $10,367     10.47%       $8,405     8.49%          $5,245      5.30%         $41,620    42.03%       $26,131     26.39%

       Total 3rd Party                       $426,674     $18,375       4.31%      $29,583      6.93%      $22,271     5.22%         $21,591      5.06%       $157,060     36.81%      $177,793     41.67%

       Total Client Receivables (Self-pay)   $295,470     $15,873       5.37%      $12,649      4.28%      $11,440     3.87%         $10,940      3.70%         $80,247    27.16%      $164,322     55.61%

       Total Receivables                     $722,145     $34,248       4.74%      $42,232      5.85%      $33,711     4.67%         $32,531      4.50%       $237,307     32.86%      $342,115     47.37%


       2002 Balances
       Medicaid                              $193,723     $66,518      34.34%      $41,002     21.17%      $34,483    17.80%         $16,644      8.59%         $27,236    14.06%        $7,840      4.05%
       Total 3rd Party                       $285,107    $101,493      35.60%      $52,610     18.45%      $37,783    13.25%         $28,406      9.96%         $48,109    16.87%       $16,706      5.86%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  44
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Seminole
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $16,028          $2,426     15.13%         $856      5.34%       $2,972    18.55%          $4,235     26.42%          $5,539    34.56%
       Medicare                                  $641            $54       8.37%         $137     21.42%          $75    11.71%                                      $375     58.51%
       Blue Cross / Blue Shield                  $157                                     $65     41.21%          $93    58.79%
       Line item entitled "Invalid"                  $75         $75     100.00%
       Ryan White                                    $91         $68      75.01%          $23     24.99%
       Fla Breast & Cervical                   $5,250          $3,557     67.76%       $1,360     25.91%         $307     5.85%                                       $25      0.48%
       Other 3rd Party                         $9,483          $4,944     52.14%       $1,300     13.71%       $1,451    15.30%          $1,427     15.05%           $360      3.80%

       Total 3rd Party                        $31,725        $11,124      35.06%       $3,742     11.79%       $4,898    15.44%          $5,662     17.85%          $6,299    19.85%

       Total Client Receivables (Self-pay)    $29,154          $5,686     19.50%       $5,789     19.86%       $5,783    19.84%          $1,959      6.72%          $9,451    32.42%          $486      1.67%

       Total Receivables                      $60,878        $16,810      27.61%       $9,531     15.66%      $10,681    17.55%          $7,620     12.52%         $15,750    25.87%          $486      0.80%


       2002 Balances
       Medicaid                               $74,600        $40,700      54.56%      $14,294     19.16%       $6,108     8.19%           $758       1.02%         $11,780    15.79%          $959      1.29%
       Total 3rd Party                       $106,781        $49,609      46.46%      $18,135     16.98%       $8,830     8.27%         $10,888     10.20%         $18,272    17.11%        $1,047      0.98%




       St. Johns
                                                                         % of                    % of                    % of                      % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $70,935        $31,504      44.41%      $20,033     28.24%       $5,814     8.20%          $7,358     10.37%          $4,758     6.71%        $1,468      2.07%
       Medicare                                $3,307          $2,296     69.44%         $219      6.61%         $199     6.00%           $511      15.47%            $52      1.58%           $30      0.91%
       Blue Cross / Blue Shield                $7,448          $1,553     20.85%       $1,839     24.69%       $1,138    15.28%           $569       7.64%          $2,264    30.40%           $85      1.14%
       Line item entitled "Invalid"            $1,687            $79       4.69%         $661     39.19%         $183    10.85%            $71       4.22%           $692     41.05%
       Childrens Medical Services              $1,687           $391      23.19%         $612     36.27%          $96     5.66%            $96       5.66%           $106      6.26%          $387     22.95%
       Ryan White                              $4,777           $636      13.31%       $3,415     71.49%                                  $277       5.80%           $248      5.20%          $201      4.20%
       Other 3rd Party                        $19,138          $4,453     23.27%       $3,612     18.87%       $2,072    10.83%          $3,023     15.80%          $5,585    29.18%          $393      2.05%

       Total 3rd Party                       $108,980        $40,913      37.54%      $30,391     27.89%       $9,501     8.72%         $11,905     10.92%         $13,705    12.58%        $2,564      2.35%

       Total Client Receivables (Self-pay)    $99,690          $3,758      3.77%       $5,093      5.11%       $3,735     3.75%          $3,218      3.23%         $25,351    25.43%       $58,535     58.72%

       Total Receivables                     $208,670        $44,672      21.41%      $35,484     17.00%      $13,237     6.34%         $15,123      7.25%         $39,057    18.72%       $61,098     29.28%


       2002 Balances
       Medicaid                               $44,215        $34,637      78.34%       $4,087      9.24%       $1,964     4.44%           $660       1.49%          $2,770     6.26%           $97      0.22%
       Total 3rd Party                        $90,046        $57,119      63.43%      $12,932     14.36%       $5,478     6.08%          $4,247      4.72%          $8,582     9.53%        $1,688      1.87%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                     45
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       St. Lucie
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $78,355       $9,868     12.59%      $11,124     14.20%       $5,332     6.80%          $5,092      6.50%         $26,961    34.41%       $19,977     25.50%
       Medicare                               $14,208        $262       1.84%         $577      4.06%       $1,438    10.12%          $1,050      7.39%          $6,612    46.54%        $4,269     30.05%
       Blue Cross / Blue Shield               $17,014                                                                                   $25       0.15%          $1,305     7.67%       $15,684     92.18%
       Line item entitled "Invalid"            $1,219                                                                                  $180      14.77%           $120      9.84%          $919     75.39%
       Childrens Medical Services                $595                                  $40      6.72%                                  $120      20.17%           $410     68.91%           $25      4.20%
       Other 3rd Party                        $14,728        $227       1.54%         $145      0.98%         $699     4.75%          $1,088      7.39%          $4,812    32.68%        $7,756     52.66%

       Total 3rd Party                       $126,119     $10,358       8.21%      $11,886      9.42%       $7,469     5.92%          $7,556      5.99%         $40,220    31.89%       $48,630     38.56%

       Total Client Receivables (Self-pay)   $132,526       $3,416      2.58%       $9,650      7.28%       $7,294     5.50%          $7,630      5.76%         $44,329    33.45%       $60,206     45.43%

       Total Receivables                     $258,645     $13,773       5.33%      $21,536      8.33%      $14,763     5.71%         $15,186      5.87%         $84,550    32.69%      $108,837     42.08%


       2002 Balances
       Medicaid                               $87,511     $34,069      38.93%       $4,688      5.36%       $5,903     6.75%          $4,595      5.25%         $17,727    20.26%       $20,530     23.46%
       Total 3rd Party                       $175,578     $39,838      22.69%       $9,462      5.39%      $15,402     8.77%         $20,080     11.44%         $33,859    19.28%       $56,937     32.43%




       Sumter
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $6,926       $3,684     53.19%       $1,678     24.23%         $353     5.09%           $116       1.68%          $1,095    15.81%
       Medicare                                  $124        $124     100.00%
       Blue Cross / Blue Shield                $2,973        $139       4.68%          $23      0.77%         $574    19.32%          $1,954     65.71%           $283      9.52%
       Other 3rd Party                         $2,249        $164       7.29%         $516     22.94%         $783    34.83%           $295      13.11%           $491     21.83%

       Total 3rd Party                        $12,272       $4,111     33.50%       $2,217     18.07%       $1,710    13.94%          $2,365     19.27%          $1,869    15.23%

       Total Client Receivables (Self-pay)     $6,719        $239       3.55%       $1,660     24.71%       $1,019    15.16%          $1,196     17.81%          $1,282    19.08%        $1,324     19.70%

       Total Receivables                      $18,991       $4,349     22.90%       $3,877     20.41%       $2,729    14.37%          $3,561     18.75%          $3,151    16.59%        $1,324      6.97%


       2002 Balances
       Medicaid                              $107,239     $19,327      18.02%       $5,441      5.07%       $4,829     4.50%         $14,898     13.89%          $6,441   600.63%       $56,304     52.50%
       Total 3rd Party                       $142,988     $21,518      15.05%       $8,190      5.73%       $6,839     4.78%         $15,530     10.86%         $12,343   863.19%       $78,568     54.95%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  46
                                                                                             Aged Receivables
                                                                                          (3rd Party and Self-Pay)
                                                                                         by CHD, by Payer Source
                                                                                         as of September 30, 20041
                                                                                                                                    1
                                                                                   With Comparison to October 31, 2002

       Suwannee
                                                                         % of                    % of                    % of                     % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $17,047        $14,092      82.67%       $1,549      9.09%         $602     3.53%           $389      2.28%           $327      1.92%           $88      0.52%
       Medicare                                $2,377          $1,927     81.07%         $200      8.41%         $130     5.47%            $25      1.05%            $95      4.00%
       Blue Cross / Blue Shield                      $35                                  $35    100.00%
       Line item entitled "Invalid"                  $35         $35     100.00%
       Line item entitled "Organization"             $40         $40     100.00%
       Other 3rd Party                         $1,158           $301      25.96%         $305     26.31%         $131    11.35%           $273     23.56%           $148     12.81%

       Total 3rd Party                        $20,691        $16,395      79.23%       $2,089     10.09%         $863     4.17%           $687      3.32%           $570      2.75%           $88      0.43%

       Total Client Receivables (Self-pay)    $12,794          $1,170      9.15%         $907      7.09%         $843     6.59%           $857      6.70%          $5,605    43.81%        $3,412     26.67%

       Total Receivables                      $33,485        $17,565      52.46%       $2,996      8.95%       $1,706     5.09%         $1,544      4.61%          $6,175    18.44%        $3,501     10.45%


       2002 Balances
       Medicaid                                $3,668          $2,506     68.33%          $69      1.87%          $74     2.01%           $638     17.41%           $381     10.39%
       Total 3rd Party                         $6,398          $3,929     61.41%         $437      6.83%         $222     3.46%           $844     13.20%           $734     11.47%          $232      3.63%




       Taylor
                                                                         % of                    % of                    % of                     % of                       % of                    % of
                                             Total         0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $6,518          $4,009     61.50%         $826     12.67%         $357     5.48%           $240      3.68%          $1,061    16.28%           $25      0.38%
       Medicare                                  $543           $543     100.00%
       Blue Cross / Blue Shield                $2,332          $1,116     47.86%         $310     13.29%         $580    24.88%            $20      0.86%           $192      8.23%          $114      4.87%
       Line item entitled "Invalid"              $265           $161      60.75%          $52     19.62%          $52    19.62%
       Childrens Medical Services                 $65                                                             $65   100.00%
       Other 3rd Party                         $2,727           $901      33.04%         $765     28.03%         $558    20.46%           $163      5.96%           $341     12.50%

       Total 3rd Party                        $12,449          $6,729     54.05%       $1,953     15.68%       $1,612    12.95%           $423      3.40%          $1,594    12.81%          $138      1.11%

       Total Client Receivables (Self-pay)    $32,188          $1,175      3.65%       $3,343     10.39%       $1,403     4.36%         $1,156      3.59%          $6,369    19.79%       $18,741     58.22%

       Total Receivables                      $44,637          $7,904     17.71%       $5,296     11.86%       $3,015     6.75%         $1,579      3.54%          $7,963    17.84%       $18,880     42.30%


       2002 Balances
       Medicaid                               $11,193          $6,249     55.83%       $1,545     13.80%       $1,755    15.68%           $987      8.82%           $659      5.88%
       Total 3rd Party                        $19,453        $12,127      62.34%       $1,829      9.40%       $2,392    12.30%         $2,031     10.44%          $1,075     5.53%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                    47
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Union
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $8,316       $1,312     15.77%       $1,610     19.36%          $60     0.72%           $573       6.89%          $2,986    35.90%        $1,776     21.36%
       Medicare                                  $590                                  $50      8.47%          $55     9.32%            $60      10.17%           $100     16.95%          $325     55.08%

       Total 3rd Party                         $8,906       $1,312     14.73%       $1,660     18.64%         $115     1.29%           $633       7.11%          $3,086    34.65%        $2,101     23.59%

       Total Client Receivables (Self-pay)       $737                                  $21      2.86%          $36     4.85%            $99      13.46%           $399     54.15%          $182     24.68%

       Total Receivables                       $9,643       $1,312     13.60%       $1,681     17.43%         $150     1.56%           $733       7.60%          $3,485    36.14%        $2,283     23.67%


       2002 Balances
       Medicaid                               $69,616       $1,882      2.70%       $3,159      4.54%       $5,242     7.53%          $4,637      6.66%         $20,956    30.10%       $33,740     48.47%
       Total 3rd Party                        $72,835       $1,907      2.62%       $3,159      4.34%       $5,242     7.20%          $4,637      6.37%         $21,054    28.91%       $36,835     50.57%




       Volusia
                                                                      % of                    % of                    % of                      % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days     Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $76,689     $49,746      64.87%       $8,255     10.76%       $7,298     9.52%          $2,078      2.71%          $9,277    12.10%           $34      0.04%
       Medicare                                $3,972       $1,488     37.45%       $1,375     34.63%         $200     5.04%            $56       1.42%           $818     20.59%           $35      0.88%
       Blue Cross / Blue Shield                $4,598        $461      10.02%                                  $20     0.43%          $1,311     28.51%          $1,465    31.86%        $1,342     29.17%
       Line item entitled "Invalid"               $15                                  $15    100.00%
       Childrens Medical Services                $289         $50      17.30%                                                          $239      82.70%
       Ryan White                              $2,294       $2,294    100.00%
       Other 3rd Party                        $36,264     $12,397      34.19%       $4,649     12.82%       $3,454     9.52%          $3,698     10.20%         $10,484    28.91%        $1,582      4.36%

       Total 3rd Party                       $124,121     $66,434      53.52%      $14,295     11.52%      $10,972     8.84%          $7,383      5.95%         $22,043    17.76%        $2,993      2.41%

       Total Client Receivables (Self-pay)   $210,606     $13,515       6.42%      $17,551      8.33%      $17,983     8.54%         $18,901      8.97%       $122,733     58.28%       $19,924      9.46%

       Total Receivables                     $334,727     $79,949      23.88%      $31,846      9.51%      $28,955     8.65%         $26,284      7.85%       $144,776     43.25%       $22,917      6.85%


       2002 Balances
       Medicaid                               $23,445     $16,387      69.90%       $4,486     19.14%       $1,478     6.31%           $596       2.54%           $497      2.12%
       Total 3rd Party                        $40,449     $25,612      63.32%       $7,980     19.73%       $4,443    10.98%          $1,224      3.02%          $1,169     2.89%           $22      0.05%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                  48
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Wakulla
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $5,595       $2,468     44.12%         $921     16.47%         $511     9.13%           $963     17.22%           $721     12.88%           $10      0.18%
       Medicare                                  $916                                                                                                            $916    100.00%
       Childrens Medical Services              $1,083        $361      33.33%         $601     55.56%         $120    11.11%
       Other 3rd Party                         $1,148        $663      57.78%         $110      9.58%         $242    21.05%            $78      6.79%                                     $55      4.79%

       Total 3rd Party                         $8,741       $3,492     39.95%       $1,633     18.68%         $873     9.99%         $1,041     11.91%          $1,637    18.72%           $65      0.74%

       Total Client Receivables (Self-pay)     $1,301         $99       7.64%         $198     15.19%                                   $44      3.39%           $569     43.74%          $391     30.04%

       Total Receivables                      $10,042       $3,592     35.77%       $1,830     18.23%         $873     8.69%         $1,086     10.81%          $2,206    21.96%          $456      4.54%


       2002 Balances
       Medicaid                               $17,838       $9,240     51.80%       $6,339     35.54%       $1,274     7.14%           $106      0.59%           $745      4.18%          $133      0.75%
       Total 3rd Party                        $28,317     $13,477      47.60%       $9,020     31.86%       $1,864     6.58%           $564      1.99%          $2,652     9.37%          $739      2.61%




       Walton
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                                $8,731       $4,660     53.37%       $2,721     31.16%         $117     1.34%           $243      2.78%           $923     10.57%           $68      0.78%
       Medicare                                  $196                                                         $100    51.02%                                      $96     48.98%
       Blue Cross / Blue Shield                  $930        $105      11.29%          $35      3.76%          $40     4.30%                                     $563     60.54%          $187     20.11%
       Other Insurance                         $9,369        $621       6.63%       $1,425     15.21%       $3,684    39.32%            $86      0.92%          $3,553    37.92%
       Other 3rd Party                           $229                                 $117     50.93%          $30    13.09%            $10      4.36%            $72     31.62%

       Total 3rd Party                        $19,455       $5,386     27.68%       $4,297     22.09%       $3,971    20.41%           $339      1.74%          $5,207    26.77%          $255      1.31%

       Total Client Receivables (Self-pay)    $13,020        $941       7.23%         $650      5.00%         $502     3.85%           $519      3.98%          $4,928    37.85%        $5,481     42.10%

       Total Receivables                      $32,475       $6,327     19.48%       $4,948     15.24%       $4,473    13.77%           $857      2.64%         $10,135    31.21%        $5,736     17.66%


       2002 Balances
       Medicaid                                $3,481        $973      27.97%         $144      4.15%         $112     3.22%            $71      2.03%          $1,887    54.22%          $293      8.41%
       Total 3rd Party                         $5,035       $1,262     25.07%         $256      5.09%         $239     4.75%           $171      3.39%          $2,689    53.40%          $418      8.30%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 49
                                                                                          Aged Receivables
                                                                                       (3rd Party and Self-Pay)
                                                                                      by CHD, by Payer Source
                                                                                      as of September 30, 20041
                                                                                                                                 1
                                                                                With Comparison to October 31, 2002

       Washington
                                                                      % of                    % of                    % of                     % of                       % of                    % of
                                             Total      0-30 Days    Balance    31-60 Days   Balance    61-90 Days   Balance   91-120 Days    Balance    121-365 Days    Balance   Over 1 Year   Balance
       Medicaid                               $13,942       $2,929     21.01%       $2,089     14.98%         $669     4.80%           $874      6.27%          $3,782    27.12%        $3,600     25.82%
       Medicare                                $3,207       $1,265     39.45%         $116      3.62%          $32     1.00%            $32      1.00%           $381     11.87%        $1,381     43.07%
       Blue Cross / Blue Shield               $22,272       $1,153      5.18%       $1,689      7.58%       $1,315     5.90%         $1,129      5.07%          $6,263    28.12%       $10,723     48.15%
       Line item entitled "Invalid"              $688                                  $16      2.33%                                   $41      5.96%           $105     15.26%          $526     76.45%
       Childrens Medical Services                $234         $35      14.96%                                  $30    12.82%                                     $159     67.95%           $10      4.27%
       Private                                   $111                                                                                   $56     50.45%            $55     49.55%
       Other 3rd Party                         $5,602        $356       6.35%       $1,436     25.63%         $395     7.05%           $455      8.12%          $2,069    36.94%          $891     15.91%

       Total 3rd Party                        $46,056       $5,738     12.46%       $5,345     11.61%       $2,441     5.30%         $2,587      5.62%         $12,814    27.82%       $17,132     37.20%

       Total Client Receivables (Self-pay)     $9,025       $1,052     11.65%         $877      9.72%         $934    10.35%           $223      2.47%          $1,729    19.16%        $4,210     46.65%

       Total Receivables                      $55,081       $6,789     12.33%       $6,222     11.30%       $3,374     6.13%         $2,811      5.10%         $14,543    26.40%       $21,342     38.75%


       2002 Balances
       Medicaid                               $17,395        $671       3.86%       $1,513      8.70%         $274     1.58%           $194      1.12%         $13,001    74.74%        $1,741     10.01%
       Total 3rd Party                        $35,386       $1,082      3.06%       $2,331      6.59%         $586     1.66%           $490      1.39%         $23,416    66.17%        $7,481     21.14%




1
    All amounts are according to the CHD's Health Clinic Management System.                                                                                                                                 50
        GLOSSARY OF ABBREVIATIONS, ACRONYMS AND DEFINITIONS

AR                     Audit Review
CHD                    County Health Department
DOH                    Department of Health
FAC                    Florida Administrative Code
Headquarters           Management and program and support staff of Department of
                       Health located in Tallahassee.
HIG                    Department of Health Office of the Inspector General




      AR-05-001                                                               51

								
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