Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income	$ 73,160	$ 58,127
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization expense	8,625	8,173
Gain on sale of operations, net	(99)	0
Bad debt expense, net of recoveries	461	549
Adjustment to contingent earnout liability	630	642
Stock-based compensation expense	3,831	3,689
Deferred income taxes	2,641	2,944
Other, net	108	48
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(99,423)	(93,222)
Other assets	(188)	(2,441)
Accounts payable	1,049	3,370
Income taxes payable	23,408	16,100
Accrued personnel costs	(61,898)	(39,243)
Other liabilities	3,184	(9,626)
Net cash used in operating activities	(44,511)	(50,890)
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(39,055)	(72,469)
Purchases of client fund investments	0	(8,450)
Proceeds from the sales and maturities of client fund investments	500	2,370
Proceeds from sales of divested operations	120	55
Change in funds held for clients	5	85
Additions to property and equipment	(3,599)	(833)
Other, net	(3,867)	(2,289)
Net cash used in investing activities	(45,896)	(81,531)
Cash flows from financing activities:
Proceeds from bank debt	348,600	268,000
Payment of bank debt	(210,600)	(124,400)
Payment for acquisition of treasury stock	(19,776)	(5,199)
Indirect repurchase of shares for minimum tax withholding	(8,224)	(6,373)
Changes in client funds obligations	(23,251)	42,499
Proceeds from exercise of stock options	3,629	3,224
Payment of contingent consideration for acquisitions and client lists	(28,600)	(7,305)
Net cash provided by financing activities	61,778	170,446
Net (decrease) increase in cash, cash equivalents and restricted cash	(28,629)	38,025
Cash, cash equivalents and restricted cash at beginning of year	160,145	150,474
Cash, cash equivalents and restricted cash at end of period	131,516	188,499
Reconciliation of cash, cash equivalents and restricted cash to the Condensed Consolidated Balance Sheets:
Cash and cash equivalents	2,265	558
Restricted cash	25,109	33,394
Cash equivalents included in funds held for clients	104,142	154,547
Total cash, cash equivalents and restricted cash	$ 131,516	$ 188,499