Fixed Asset Inventory Audit and Reconciliation

1. HCA Asset Management LLC d/b/a/ Hirons & Associates June 28th, 2012 Fixed Asset Inventory Audit and Reconciliation Good Afternoon A Brief Presentation by: Greg Sheahan HCA Asset Management LLC. d/b/a/ Hirons & Associates

2. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • Who is HCA - Hirons & Associates: • Hirons & Associates is a unique firm offering clients a national presence and capabilities, without losing that “small company” feel so often associated with the highest level of customer satisfaction. Although there are larger consulting practices, we feel we are appropriately sized to satisfy our clients. HCA is a wholly-owned, privately-held corporation, and is not owned in part by any other organization or corporation. We have been headquartered in Bradenton, FL. Since 2002. Prior to that, 1985- 2002, our main office was located in St. Louis Mo. In 2011, our firm underwent a corporate restructuring of management, resulting in the renaming of our company to HCA Asset Management, LLC (d/b/a Hirons & Associates). This restructuring changed nothing in our personnel, service offerings, or reporting functions; however, the reorganization helps ensure the long-term viability of our company.

3. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • HCA Hirons & Associates – why select us: • We deliver only the highest quality product, after it has been thoroughly reviewed by Senior Management – we do things once and understand that your satisfaction is paramount to our continued success. • We deliver what clients need/want, when we agree to do so – missed delivery dates are unacceptable, both to you and Hirons & Associates. • We are not the largest valuation firm in the industry… and our clients enjoy the many benefits of this focus – our goals do not include “top line” growth, but rather the emphasis is placed on long-term relationships, one client at a time. Multiyear update agreements are a staple for our firm, as evidenced by our client list and past project experience.

4. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • HCA Hirons & Associates • Higher Education Client Listing w/Research Ranking • 69 Arizona State University • 71 Boston University • 62 California Institute of Technology • 37 Case Western Reserve University • Clark Atlanta University • College of William & Mary • 58 Colorado State University • 31 Cornell University • CUNY – City College • CUNY – Hunter College • 34Emory University • Florida Atlantic University • 140 Florida International University • 102 George Washington University • 111 Georgetown University • Joslin Diabetes Center-Harvard Medical • 81 Iowa State University • 115 Kansas State University

5. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • HCA Hirons & Associates • Higher Education Client Listing w/Research Ranking • 93 Medical University of South Carolina • 89 New York Medical College • 30 Northwestern University • 94 Oregon State University • 15 Pennsylvania State University • 157 Rice University • Saint Joseph’s University • SUNY Downstate Medical Center • 73 SUNY Stony Brook • 62 SUNY University at Buffalo • 142 Temple University • Tidewater Community College • 10 The Ohio State University • University of Alabama - Tuscaloosa • 120 University of Alaska • 23 University of Arizona • 17 University of California – Berkeley • 6 University of California – San Diego • 46 University of Chicago

6. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • HCA Hirons & Associates • Higher Education Client Listing w/Research Ranking • 49 University of Cincinnati • 68 University of Colorado • 148 University of Idaho • 59 University of Iowa • 128 University of Kansas • University of Massachusetts – Boston • 79 University of Medicine& Dentistry of New Jersey • 4 University of Michigan • 12 University of Minnesota • 80 University of Nebraska - Lincoln • 24 University of North Carolina – Chapel Hill • 9 University of Pennsylvania • 160 University of Oregon 69 Research Universities • 154 University of Rhode Island • University of South Alabama 20 Top 50 Schools • 99 University of South Carolina • 60 University of South Florida 40 Top 100 Schools 26 University of Southern California • 77 University of Tennessee – Knoxville 47 Top 125 Schools

7. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • HCA Hirons & Associates • Higher Education Client Listing w/Research Ranking • University of Tennessee – Memphis • 40 University of Texas – SWMC 54 Top 160 Schools • 125 University of Vermont • 70 University of Virginia • 8 University of Washington (Seattle) • 3 University of Wisconsin • 110 Utah State University • Virginia State University • 67 Wake Forest University • 61 Washington State University • 20 Washington University (St.Louis)

8. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • HCA Hirons & Associates • CAPITAL FIXED ASSET CONSULTING CLIENTS 2012 • (PARTIAL LISTING DEMONSTRATING DIVERSITY) • Martin County Florida Sarasota County Florida • Virginia Municipal League Kentucky League of Cities • League of Minnesota Cities NCLM Members • Kansas Counties Association League of Raleigh NC • California Institute of Technology Boston University • University of Michigan University of Arizona • Arizona State University Colorado State University • Utah Counties Indemnity Pool Ohio State University • Loudoun County Virginia North Carolina University • Iowa (Hospitals & Clinics) Emory University • Our commitment to every client is complete satisfaction, from start to finish.

9. HCA Asset Management LLC d/b/a/ Hirons & Associates FixedAsset Inventory/Audit and Reconciliation Equipment moves at the speed of sound:

10. HCA Asset Management LLC d/b/a/ Hirons & Associates Fixed Asset Inventory/Audit and Reconciliation • Summary - what the results will bring: • Compliance with GASB 34 requirements • Ability to provide asset life study of equipment by classification • A “snap shot” in time on equipment location • Location information provides increased use of equipment • Removal of “ghost items” • Hirons inventory methodology provides good data • Good data in the system produces accurate consistent reports • ROI – provides increased speed, use & accuracy • Audit confidence A-133 audits etc.

11. HCA Asset Management LLC d/b/a/ Hirons & Associates Thank you Greg Sheahan gsheahan@hironsassociates.com (941) 752-6330 or (941) 544-2369 HCA Asset Management LLC d/b/a/ Hirons & Associates www.HironsAssociates.com