The 4-Stage Month-End Close Cadence
Engineered by Leigh Ann Garber (Certified Internal Auditor) and Glen Garber (Fortune 500 FP&A leader). We eliminate reactive spreadsheet ping-pong and replace it with predictable, institutional financial intelligence.
The 4-Stage Monthly Concierge Cadence
Every client follows this structured calendar each month. We never leave you guessing where your close stands.
Feed Clearing & Account Reconciliation
Multi-source ingestion and precision reconciliation across operating bank accounts, merchant clearing accounts, corporate credit cards, lines of credit, and electronic medical lockboxes.
CIA Internal Audit Checks & Safe Harbor Review
Leigh Ann Garber, CIA, executes pre-close internal audit scans across the general ledger to identify tax-saving reclassifications, Safe Harbor thresholds, and fee creep.
60-Second Client Check-In & CPA Package Lock-In
Clients receive a private, PIN-protected mobile link (PIN: 2012) to classify 3–5 mystery transactions with 1 click. Zero 40-row spreadsheet ping-pong.
Partner-Led Strategic Review Meeting
A dedicated 30-minute live video strategy session with Leigh Ann & Glen Garber. We walk through how and why your numbers moved—no static PDF email drop-offs.
Responsive P&L Variance Ledger
Experience the depth of Leigh Ann's Month-End Close analysis. Below is actual reconciled variance data from Health Source Chiropractic of McKinney (October 2026), showing how we uncover safe harbor tax deductions and vendor fee creep.
Interactive Monthly P&L Variance Ledger
Container-responsive ledger demonstrating Leigh Ann's CIA Month-End Close variance classification.
| GL Account / Category | Type | Prior (Sep '26) | Actual (Oct '26) | Budget (Oct '26) | Variance ($) | Variance (%) | CIA Audit Finding & Tax Notes |
|---|---|---|---|---|---|---|---|
4010 · Patient Care & Adjustments | Revenue | $68,400 | $76,250 | $71,000 | +$5,250 | +7.4% | Strong patient retention + 18 new McKinney patient intakes |
4020 · Rehab & Decompression Therapy | Revenue | $22,100 | $26,800 | $23,500 | +$3,300 | +14.0% | High-margin decompression package utilization up 21.3% MoM |
4090 · Merchant Processing Fees | COGS | $2,410 | $3,190 | $2,500 | +$690 | +27.6% | Effective merchant rate rose from 2.66% to 3.09% — flagged for audit |
5010 · Clinical & Rehab Supplies | COGS | $4,120 | $7,600 | $4,300 | +$3,300 | +76.7% | Includes $3,480 Chattanooga traction table — move to Fixed Assets |
6100 · Clinic Payroll & Benefits | Expense | $38,200 | $39,100 | $39,000 | +$100 | +0.3% | On budget (37.9% of gross collections) |
6400 · Facility Lease, EHR & Admin Overhead | Expense | $16,850 | $17,050 | $17,000 | +$50 | +0.3% | Steady fixed overhead |
6420 · Digital Local Patient Acquisition & Marketing | Expense | $4,800 | $4,690 | $5,000 | ($310) | -6.2% | McKinney search & community outreach campaigns |
Net Operating Income (EBITDA) | Net | $28,920 | $31,420 | $26,700 | +$4,720 | +17.7% | +$4,720 ahead of October target (+$34,900 after Fixed Asset reclass) |
Win #1: $3,480 Section 179 Safe Harbor Reclassification
During Stage 2 review, Leigh Ann caught a $3,480.00 Chattanooga Traction Table booked inside consumable clinic supplies. Reclassifying this above the IRS $2,500 De Minimis threshold increased true October Net Operating Income to $34,900 (33.8% margin) and teed it up for Dr. Phillips' CPA Section 179 bonus depreciation.
Win #2: 43 bps Merchant Fee Drift Identified
Glen's corporate variance model detected that effective merchant processing fees rose from 2.66% to 3.09% in October ($440/month cost drag), driven by card-not-present HSA downgrades. Glen drafted a ready-to-send rate adjustment script for Dr. Phillips to submit to the processor.
The 10 Core Accounting Services
Every engagement is comprehensive. We do not nickel-and-dime you for bill pay, reconciliations, sales tax, or meeting with your CPA.
Monthly Multi-Account Reconciliations
Precision reconciliation across operating bank accounts, merchant service clearing accounts, corporate credit cards, and commercial lines of credit.
Concierge Bill Pay, AP & AR Management
End-to-end Accounts Payable, vendor bill pay execution, and Accounts Receivable aging oversight so your cash cycle stays predictable and friction-free.
Monthly Financial Statements & Executive Review
We believe it is critical to meet with every client monthly. We don't just email a static PDF—we walk you through how and why your numbers moved.
CPA, Banker & Payroll Ecosystem Liaison
We partner directly with your Certified Public Accountant, business banker, and payroll provider to ensure tax filings, lines of credit, and compliance are seamless.
Healthcare Practice Financial Architecture
Designed specifically for chiropractic, dental, and specialty medical groups. Comprehensive tie-out of EHR/PM patient ledger deposits to bank lockboxes.
Section 179 CapEx & Fixed Asset Tracking
Proactive identification and tracking of capital equipment purchases exceeding the IRS $2,500 De Minimis safe harbor threshold.
Merchant Fee & Interchange Rate Audit
Ongoing forensic surveillance of payment processing fees to detect unannounced basis-point rate creep and non-qualified card downgrades.
Texas Sales Tax & Multi-Jurisdiction Compliance
Timely preparation and electronic filing of Texas state, county, and local sales & use tax returns with zero late penalties.
Commercial Loan & SBA 7(a) Underwriting Packs
Fast-track financial preparation for commercial bank financing, line-of-credit renewals, and SBA 7(a) expansion packages.
Operational Cash Flow Forecasting & Budget Modeling
Glen Garber's 30-year corporate FP&A methodology applied to growing private businesses. 13-week rolling cash flow projections.
Why Boutique Firms Choose Garber² Partners
How our dual-lock-in concierge model compares to traditional bookkeepers and Big-4 hourly billings.
| Evaluation Dimension | Traditional / Offshore Bookkeeper | Big-4 / Large Regional CPA Firm | Garber² Concierge Close |
|---|---|---|---|
| Senior Personnel Direct Engagement | Junior bookkeepers or offshore contractors | First-year staff accountants; partner bills $750/hr | Leigh Ann Garber, CIA & Glen Garber (Founders) every month |
| Month-End Close Turnaround | Day 25 to Day 30 (or months behind) | Slow ticketing system; bureaucratic approvals | Day 12 Lock-In followed by live Partner Review |
| Suspense Account (GL 6890) Discipline | Dumped into 'Ask My Accountant' until tax season | Lengthy workpaper requests requiring client staff time | 60-second mobile check-in; $0 suspense balance guaranteed |
| IRS $2,500 De Minimis Safe Harbor | Rarely detected; capital items expensed as supplies | Caught only during expensive year-end audit | Automated monthly scan; immediate CPA Section 179 prep |
| Monthly Meeting with Partners | None (static PDF emailed without context) | Additional billable consultation fee | Included: Dedicated 30-min strategy call with Leigh Ann & Glen |
| CPA Year-End Handoff Quality | CPA charges thousands to clean up messy entries | Strict workpapers, high friction for private firms | Spotless, pre-reconciled workpapers with 0 adjustments |
Ready for Big-4 Precision Without the Big-4 Bureaucracy?
Take our 30-minute interactive diagnostic to discover blind spots in your practice management reconciliation, merchant fees, and IRS safe harbor deductions.