EX-23 2 w72790exv23.htm EX-23 exv23
Exhibit 23
 
Consent of Independent Registered Public Accounting Firm
 
We have issued our reports dated February 16, 2009, accompanying the consolidated financial statements and schedule and management’s annual report on internal control over financial reporting included in the Annual Report of Healthcare Services Group, Inc. and Subsidiaries on Form 10-K for the year ended December 31, 2008. We hereby consent to the incorporation by reference of said reports in the (i) Post-Effective Amendment No. 1 to the Registration Statement on 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 Subsidiaries, (ii) Registration Statement on Form S-8 (No. 333-92835) pertaining to the Employee Stock Purchase Plan and Deferred Compensation Plan of Healthcare Services Group, Inc. and Subsidiaries, (iii) Registration Statement on Form S-8 (No. 333-101063), (iv) Registration Statement on Form S-8 (No. 333-46656), (v) Registration Statement on Form S-8 (No. 33-58765), (vi) Registration Statement on Form S-8 (No. 333-107467), (vii) Registration Statement on Form S-3D (333-108182), (viii) Registration Statement on Form S-8 (No. 333-127747) and (ix) Registration Statement on Form S-3 (No. 333-137713).
 
(SIGNATURE)
New York, New York
February 16, 2009


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Report of Independent Registered Public Accounting Firm
 
 
The Stockholders and Board of Directors of
Healthcare Services Group, Inc.
 
We have audited in accordance with the standards of the Public Company Accounting Oversight Board (United States) the consolidated financial statements of Healthcare Services Group, Inc. and Subsidiaries referred to in our report dated February 16, 2009, which is included in the Company’s Annual Report on Form 10-K in Part II of this form. Our report on the consolidated financial statements includes an explanatory paragraph, which discusses a cumulative effect adjustment recorded as of January 1, 2006, as discussed in Note 14 to the consolidated financial statements. Our audits of the basic consolidated financial statements included the Schedule II, which is the responsibility of the Company’s management. In our opinion, this financial statement schedule, when considered in relation to the basic financial statements taken as a whole, presents fairly, in all material respects, the information set forth therein.
 
(SIGNATURE)
New York, New York
February 16, 2009


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Healthcare Services Group, Inc. and
Subsidiaries Schedule II— Valuation
and Qualifying Accounts
Years Ended December 31, 2008, 2007,
and 2006
 
                                         
          Additions              
    Balance—
 		    Charged to
 		    Charged to
 		             
    Beginning of
 		    Costs and
 		    Other
 		          Balance —
 		 
Description
  Period     Expenses     Accounts     Deductions(A)     End of Period  
 
2008
                                       
Allowance for Doubtful
                                       
Accounts
  $ 4,284,000     $ 4,234,000                      $ 5,304,000     $ 3,214,000  
                                         
2007
                                       
Allowance for Doubtful
                                       
Accounts
  $ 2,716,000     $ 6,142,000             $ 4,574,000     $ 4,284,000  
                                         
2006
                                       
Allowance for Doubtful
                                       
Accounts
  $ 2,275,000     $ 622,000             $ 181,000     $ 2,716,000  
                                         
 
(A) Represents write-offs


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