EX-23 3 ex23.txt Exhibit 23 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS We have issued our reports dated February 14, 2002, accompanying the consolidated financial statements and schedules included in the Annual Report of Healthcare Services Group, Inc. and subsidiaries on Form 10-K for the year ended December 31, 2001. 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. 33-35915) pertaining to the Incentive Stock Option Plan and the Non-Qualified Stock Option Plans of Healthcare Services Group, Inc. and subsidiaries 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. and subsidiaries. /s/ Grant Thornton LLP New York, New York March 21, 2002 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. and subsidiaries, referred to in our report dated February 14, 2002, which is included in the 2001 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, 2001. 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, 2002 Healthcare Services Group, Inc. and subsidiaries Schedule II - Valuation and Qualifying Accounts Years Ended December 31, 2001, 2000, and 1999
Additions ------------------------------------- Balance- Charged to Charged to Beginning of Costs and Other Deductions Balance- End Description Period Expenses Accounts (A) of Period --------------------------- --------------- ------------- -------------- ------------ --------------- 2001 ---- Allowance for Doubtful Accounts $ 4,914,000 $ 5,445,000 $ 3,423,000 $ 6,936,000 =========== =========== ============== =========== =========== 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- =========== =========== ============== =========== ===========
(A) Represents write-offs and reclassificatons