Tammy J.


Principal | CPA, FHFMA



Tammy Brunetti on Video

"Through our expertise, responsiveness, and dedication to client service, BerryDunn provides you with the tools to be and stay successful."

- Tammy Brunetti, Principal

"I enjoy guiding my clients through reimbursement, financial, and operational challenges." 

Tammy is a Principal in BerryDunn’s Healthcare and Not-for-Profit Groups, and she is the leader of BerryDunn's Senior Living practice segment. She has a wealth of experience in audit, accounting, third-party reimbursement, and general consulting services. She has worked extensively with senior living organizations such as assisted living, residential care, and independent living organizations, nursing facilities, and other post-acute care providers, and not-for-profit organizations varying in size and complexity throughout Maine, New Hampshire, and Massachusetts. 

Tammy also leads BerryDunn's Long-Term Care Group in gathering industry specific data for cost report and financial ratio databases. BerryDunn analyzes and reports this data to assist clients in gaining traction and to support legislative initiatives in this heavily regulated industry.

Experience Highlights:

Tammy helps clients with a variety of issues including:

  • Audit and accounting services
  • Regulatory consulting
  • State and federal cost report preparation, review, and analysis
  • Operational assessments, analyses and benchmarking
  • Financial regulations
  • Review and appeals of cost report audits
  • Certificates of Need
  • Development of cost reporting/reimbursement models
  • U.S. Department of Housing and Urban Development compliance and reporting

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Expense or Capitalize: The Challenges of Software Transition and What to Consider


  • State Update – The Way Life Should Be?, presented at BerryDunn's 2017 Exclusive Client Event: Annual Nursing and Residential Care Update
  • Protecting Your Organization from Fraud
  • Preparing for the Recovery Audit Contractor and Other Federal Initiatives
  • Long-Term Care Update
  • Audit and Accounting Update
  • A Regulatory Update for MaineCare and Medicare Providers

Memberships and Committees:

  • American Institute of Certified Public Accountants
  • Healthcare Financial Management Association, Maine Chapter
  • American Health Care Association, Not-for-Profit Advisory Council member
    Maine Health Care Association
    LeadingAge Maine and New Hampshire
    New Hampshire Health Care Association
    Massachusetts Senior Care Association
  • Massachusetts Nonprofit Network

Long-Term Commitment for Long-Term Care Organizations

BerryDunn’s Senior Living Group brings its specialized healthcare accounting knowledge to its customers with a personal touch. With a wide breadth of talented staff members, and a focus on fostering a strong relationship with clients, BerryDunn has set itself apart as a premier accounting firm in the healthcare industry.


  • CPA



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