EX-23 2 0002.txt EXHIBIT 23 Exhibit 23 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS We have issued our reports dated February 14, 2001, accompanying the consolidated financial statements and schedule included in the Annual Report of Healthcare Services Group, Inc. on Form 10-K for the year ended December 31, 2000. We hereby consent to the incorporation by reference of said reports in the Post-Effective Amendment No. 1 to the Registration Statements (Forms S-8 No. 2-95092 and No. 2-99215), and in the Registration Statement (Form S-8 No. 33-35915) pertaining to the Incentive Stock Option Plan and the Non-Qualified Stock Option Plans of Healthcare Services Group, Inc. and in the Registration Statement (Form S-8 No. 333-92835) pertaining to the Employee Stock Purchase Plan and Deferred Compensation Plan of Healthcare Services Group, Inc. /s/ Grant Thornton LLP New York, New York March 19, 2001 36 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON SCHEDULE Board of Directors and Stockholders Healthcare Services Group, Inc. In connection with our audits of the consolidated financial statements of Healthcare Services Group, Inc., referred to in our report dated February 14, 2001, which is included in the 2000 Annual Report to Shareholders and is incorporated by reference in Form 10-K, we have also audited Schedule II for each of the three years in the period ended December 31, 2000. In our opinion, this schedule presents fairly, in all material respects, the information required to be set forth therein. /s/ Grant Thornton LLP New York, New York February 14, 2001 37 Healthcare Services Group, Inc. Schedule II - Valuation and Qualifying Accounts Years Ended December 31, 2000, 1999, and 1998
Additions ------------------------------------- Balance- Charged to Charged to Beginning of Costs and Other Deductions Balance-End Description Period Expenses Accounts (A) (B) of Period ----------------------------- ----------------- ----------------- ----------------- ----------------- ----------------- 2000 Allowance for Doubtful Accounts $ 7,278,000 $ 3,250,000 $ 5,614,000 $ 4,914,000 ================= ================= ================= ================= ================= 1999 Allowance for Doubtful Accounts $ 3,449,000 $ 7,250,314 $ 3,421,314 $ 7,278,000 ================= ================= ================= ================= ================= Allowance for Doubtful Accounts- Long-term Notes $ 2,777,580 $ 816,214 $ 3,593,794 -0- ================= ================= ================= ================= ================= 1998 Allowance for Doubtful Accounts $ 3,663,000 $ 2,339,515 $ 2,553,515 $ 3,449,000 ================= ================= ================= ================= ================= Allowance for Doubtful Accounts- Long-term Notes $ 336,500 $ 2,441,080 $ 2,777,580 ================= ================= ================= ================= =================
(A) Represents reclassificatons from allowance for doubtful accounts and other accounts (B) Represents write-offs and reclassifications. 38