Assess whether integration costs were sandbagged in the CIM (f494d0)

Situation

A health-system acquiring a specialty practice cannot treat IT diligence showing two ERPs and no chart of accounts map as color commentary on post-merger systems-integration risk register. Integration-risk PMO must close integration costs were sandbagged from that extract under M&A Due Diligence / Separation and Integration.

Decision

Integration-risk PMO in a health-system acquiring a specialty practice must choose Proceed / Reprice / Walk / Hold using post-merger systems-integration risk register after IT diligence showing two ERPs and no chart of accounts map.

Hypotheses to test

• The population in post-merger systems-integration risk register is the one IT diligence showing two ERPs and no chart of accounts map named, so Proceed follows for this Separation and Integration file.
• The population in post-merger systems-integration risk register is adjacent only to IT diligence showing two ERPs and no chart of accounts map; Reprice is the honest M&A Due Diligence call.
• A health-system acquiring a specialty practice already contained IT diligence showing two ERPs and no chart of accounts map before post-merger systems-integration risk register arrived; no new Separation and Integration path.
• Provenance on post-merger systems-integration risk register after IT diligence showing two ERPs and no chart of accounts map is broken; do not pick Proceed or Reprice yet.

Analysis required

• Name the document integration-risk PMO still needs before signing.
• Test whether IT diligence showing two ERPs and no chart of accounts map is a diligence gap, a price chip, or a walk-away.
• Separate a one-off add-back from a recurring earnings issue in post-merger systems-integration risk register.
• For this M&A Due Diligence Separation and Integration file, read post-merger systems-integration risk register against IT diligence showing two ERPs and no chart of accounts map and write the one fact that would move integration costs were sandbagged for integration-risk PMO.

Recommendation

Choose Proceed / Reprice / Walk / Hold on this M&A Due Diligence / Separation and Integration packet (post-merger systems-integration risk register after IT diligence showing two ERPs and no chart of accounts map). The follow-on Separation and Integration action is what integration-risk PMO does next: implement the option, assign an owner, and log the missing fact.