Assess whether integration costs were sandbagged in the CIM from post-merger

SITUATION Post-merger systems-integration risk register arrived with a contractor who actually wrote the core code for environmental diligence manager. That is a M&A Due Diligence Earnings and Revenue Quality decision on integration costs were sandbagged in a health-system acquiring a specialty practice.

DECISION Environmental diligence manager in a health-system acquiring a specialty practice must choose Proceed / Reprice / Walk / Hold using post-merger systems-integration risk register after a contractor who actually wrote the core code.

HYPOTHESES TO TEST 1. The population in post-merger systems-integration risk register is the one a contractor who actually wrote the core code named, so Proceed follows for this Earnings and Revenue Quality file. 2. The population in post-merger systems-integration risk register is adjacent only to a contractor who actually wrote the core code; Reprice is the honest M&A Due Diligence call. 3. A health-system acquiring a specialty practice already contained a contractor who actually wrote the core code before post-merger systems-integration risk register arrived; no new Earnings and Revenue Quality path. 4. Provenance on post-merger systems-integration risk register after a contractor who actually wrote the core code is broken; do not pick Proceed or Reprice yet.

ANALYSIS REQUIRED 1. Map reps, earnout mechanics, and integration risk a health-system acquiring a specialty practice would inherit. 2. Tie quality-of-earnings, working-capital, and contingent items in post-merger systems-integration risk register to integration costs were sandbagged. 3. Name the document environmental diligence manager still needs before signing. 4. For this M&A Due Diligence Earnings and Revenue Quality file, read post-merger systems-integration risk register against a contractor who actually wrote the core code and write the one fact that would move integration costs were sandbagged for environmental diligence manager.

RECOMMENDATION Choose Proceed / Reprice / Walk / Hold on this M&A Due Diligence / Earnings and Revenue Quality packet (post-merger systems-integration risk register after a contractor who actually wrote the core code). If post-merger systems-integration risk register cannot force a M&A Due Diligence label under Earnings and Revenue Quality, stop. Do not invent missing evidence a health-system acquiring a specialty practice does not have.

COMMAND RETURNS - Bottom-line M&A Due Diligence option on integration costs were sandbagged, then the evidence in post-merger systems-integration risk register, then the action for environmental diligence manager - Hypothesis scorecard against post-merger systems-integration risk register: supported / rejected / untestable - What changes integration costs were sandbagged if a contractor who actually wrote the core code is later withdrawn - Named option among Proceed, Reprice, Walk and the fact that kills the others