Exhibit 23

2:14-cv-11700-PDB-MJH Doc # 1-24 Filed 04/29/14 Pg 1 of 4 Pg ID 289
DEPARTMENT OF HEALTH AND HUMAJ4 scSOURCES

HEALTh CARE FINANCING ADMINISTRATION

FORM APPROVED

0MB NO 0938-0227

PLAN OF TREATMENT FOR OUTPATIENT REHABILITATION coMnErEpoRrnrn.t CLAiMS ONfl7

13 SIGNATURE professional establishing POC including prof designation

CER11FV THE NEED FOR THESE SERVICES FURNISHED UNDER

ThIS azLAN OF TREATMENT AND UNDER MY CARE ON/A

fDATh

20 INITIAL ASSESSMENT Hisloty medical contplieatioos level of functional

start of can Reason for refenal

14 FREQIDURATION ct 3/11% 411%

2.3/WK/4/WK

Ii CERTIFICATION

FROM 09.222010 ThROUGH 10.211010

ON FILE Pflm/pephysiciaiCs name

DR MARTIN QUIROGA

19 PRIOR HOSPifALIZATION

PROM TO fl WA

50 yr old male came to the clinic with diagnosis of lumbar strain with radiculopathy the patient reported that he met with an

accident on 09/01/2010 since then the pain has started.pt c/o pain and stifthess in low back and is radiating to both lower

extremities causing difficulty in fimctional mobility and adl .plof patient was independent in adl and functional mobility prior

to the episode social history patient is single worked as chef and is unemployed right now .past medical history patient

underwent surgery for appendisectomy when he was IS yrs patient admitted to hospital two times within last two yrs with

pulmonary embolism is on medication for high bp .functional status pain level at Is is about 7/10 on 0/10 scale and

tenderness is about 4/5 on 0/5 scale spasm at Is 415 on 0-5 scale arom ls is restricted due to pain .muscle power is about 3/5

on 0-5 scale endurance is poor balance static/dynamic good pt has max difficulty to go up down stairs mod difficulty to

get in out of the car and bath tub patient has max difficulty to get up from the low height chair .also has mod/max difficulty

with bed mobility .patient max pain with right side bending and rotations .patient c/o pain with walking 10 mis Pt is unable to

sleep on stomach for 5-10 mts max difficulty to sit for 10-15 tuts animax difficultyto stand for 10- 15 mt patient has

max difficulty to reach for object from floor due to pain special test positive crossed sIr test pre cautions patient is advised

to avoid sudden jerky twisting and turning and repeated forward bending at lower back.pt is alert and oriented and has

good rehab potential

PATIENTS lAST NAME FIRST NAME M.I .PROVHER NO HICN

RJEORD NO Optional

--

PROVIDER NAME MEDICAL O1SIfl DATE 7.SOC DATE

POINTE PHYSICAL ThERAPY 09.052010 10.05.20 10

PT DOT SLP OCR LUMBAR STRAIN WITH RADICULO LUMBAR STIN WITH

8.TYPEt PRIMAJI DIAGNOSIS Pernneni Medical DX JO TREATMENT DIAGNOSIS II VISITS FROM SOC

ORT OPS SN 05W PATHY RADICULOPATHY

12 PLAN OF TREATMENT FUNCTIONAL GOALS PLAN

cots SJIon IN WEEKS .IFC WITH MHP/CP TO THE MID LOWER BACK FOR 15

I.DEC PAIN LOWER BACK TO 5/10 ON 0/10 SCALE.2 DEC 2OMTS

TENDERNESS @LOWER BACK TO 3/5 ON 0/5 SCALE.INC ROM 2.THX US INCLUDES LMHZeI.2 W/CM2 TO THE LS 8MTS

@LS BY 10 DEGREE IN ALL PLANES ESTABLISH MEl FUNCIlONAL MASSAGE FOR 10 MTS

OUTCOME Long Terra INI WEEKS

DEC P4 IN @LO WER 84 CK TO 0-i/JO ON 0/10 SCALE 2.DEC TE tIER MESS @LOWER

RACK 700-115 UN 0/S 5CALfl INC RUM LS 70 WF1 INC MMSTR To Wit 3.1/Vt

FUNCTIONAL MOR1LIfl INADLS PA/N FREE

4.INSTRCT AND EDUCATE HEP

STI-IX EXCS INCLUDES AROM AND STRETCHING EXCS TO

LOWER BAcK BOTH LB FOR 15-30 MTh

ON/A

2:14-cv-11700-PDB-MJH Doc # 1-24 Filed 04/29/14 Pg 2 of 4 Pg ID 290
rombao 4bUU IUIUUIUIU loIJj tUO r.uutuu

DEPARThIENT OF HEALTH AND HUMAN RESOURCES

HEALTh CARE FINANCING ADMINISTRATION

FORM APPROVED

ttifl Mn anin a4w

PLAN OF TREATMENT FOR OUtPATIENT REHABILITATION COMPLETE FOR INmAL CWMSONLI

12 PLan vi intaitns ruriciivr.uu.GOAIS

GOALS 91ofl Tens

DecpainatCStoS/lOat0-t0scalein2wks

Dcc tend at CS to 215 at 0-5 scale in wks

Inc mmstr at CS to grade

Establish REP

Dcc pain from headaches from 8/10 at 0-10 scale in wks

OUTCOME Lang Tam

Dec pain at CS to 0-1/10 on 0-10 scale in 4wks

Dec tend at CS to 0-1/5 on 0.5 scale in 4wks

Inc mnistr at CS to WFL

Inc functional mobility in ADLs pain free

eadachcs from 0-1/10 at 0110 scale in wks

FCC including ot dgnatinn

Arnitr f6

PLAN

mx at CS asrom /arorn/pre /slrctthing/strcngthening actlvitk

Instruct educate REP

MX with Ut to CS

Manual Therapy to CS

instruct educate on compensatory strategies for headaches

PATIENTS LAST NAME FIRSt WANE M.I .PROVIDER NO 3.HICN

.- PROVIDER NAME MEDICAL1tECORD NO Opnwl POThtTE PHYSICAL ThERAPY --

ONSET DATE

09.01.2010

7.5Cc DATE

o.052010

tflPE ORD AID 0515 PerTh gnMedical DX On OF SLP OCR CERVICAL STRAiN POST

ORT OPS SN 05w CONCUSSIVE HEADACHES

IO.TREATMENTDIAGNOSIS

Neck Pain Uppcr Back Pain Inc

Tend and Stiffliess Headaches Dec

FM mobility

II VISITS FROMSOC

14 YJLQPUKATIQN e.g. JI% rf

3/Wit Wit

fhiNtn FORmSSERVItP.ThB1NflBED UNDER

THI IJANO TMENTAND WHILE UNDERMY CAStE ON/A IGNATURE 16 DATE

to/-b

17 CERTIFICATION

PROM 10.052010 ThROUGH 11.042010 ON/A

it ON FILE Prin4pwpFnIc/mtsnonw

Dr.Ql/IROOA

20 INITIAL ASSESSMENT Histoty medical cotnplkailans level of Atnetlon at 19 PRIOR HOSPITAUZAT1ON

u.n of case Rcasca or reknit FROM TO

This 50 yr male came to the clinic with the diagnosis cervical strain as well as post concussive headaches Pt reported that he

met with an accident on 09.01.2010 pain started since then Pt do severe pain and stiffness in his neck and back causing

difficulty in fit mobilitys ADLs Pt do of constant pain and severe headaches and dizziness PLOF Pt was Independent In

ADLs functional mobility prior to this episode $QCJAL HISTORY Singl PTA worked as chef FAST MEDICAL

HISTORY hx of pulmonasy embolisms in the last yrs increased blood pressure currently not on medication for either dx

FUNCTIONAL STATUS of pt is as follows Pain level at CS 8-9/10 on 0-10 soale Tenderness at CS 4/Son 0-5 scale Spasm

at neck and shoulders that run down bil arms and lower back Endurance poor Pt is unable to cook and clean the house do

pain and dizziness mod/max difficulty during dressing and grooming unable to sleep on sides 15-20mm sit to watch TV 15-

20 ntin.ADL task Feeding independent Grooming max-mod Washing UB maxA mod LB mod A- mm 1ressing UB

mod LB mod A- mist Toileting independent do pain during Red mobility transfers ADL transfer sit to stand

SFECJAL TEST Cervical Compression test ve PRECAUTIONS Patient is advised to avoid sudden jerky twisting and

turning neither movements at spine nor lift heavy weight at this time Pts co-ordination is fair Pt is alert and oriented and has

good rehab potential

Received Time Oct 2010 350PM No 0518

2:14-cv-11700-PDB-MJH Doc # 1-24 Filed 04/29/14 Pg 3 of 4 Pg ID 291
DEPARTMENT OF HEALTh AND HJMA ictSOURCES

HEALTH CARE FINANCING ADMINIcm ATIflN

FORM APPROVED

0MB NO 0935.0227

12 PLAN OF TREATMENT FUNCTIONAL GOAlS

GOALS Won Term

Dec pain at CS/IS to 5/10 at 0-10 scale in wks

Dec tend at CS/IS to 2/5 at 0-5 scale in wks

Inc mmstr at CS to Vi grade

EstabliSh HEP

Dcc pain from headaches from 8/I Oat 0-10 scale in wks

OUTCOME Long Term

Dec pain atCS/TS to 0-1/10 on 0-10 scale in 4wks

Dec tend at CS/TS to 0-1/5 on 0-5 scale in 4wks

Inc mmstr at CS to WFL

Inc tbqptional jnObility in AOLS pain free

f5 Dec pjr1froijheadaches from 0-1/10 at 0/10 scale in wks

11 // .44

PLAN

.Thx aarom /arom/pre at C.SITS/stretching

2instruct educate HEP

3.Therapeutic US to trapezius 3.3MHz l.3W/cm2 08 mm 4.IFC with MHP to CS/IS

5.Manual Therapy to CS/IS

instruct educate on compensatory strategies for headaches

PLAN OF TREATMENT FOR OUTPATIENT REHABILITATION COMPLETE FOR INITiAL CLAIMS ONL 17

PATIENTS LAST NAME FIRST NAME M1

PROVIDER NAME MEDICAL RECORI NO Optional

POINTEPHYSICALTHERAPY

8.TYPE PRIMARY DIAGNOSIS PeninentMedlealb.%

OPT OT 0512 OCR CERVICAL STRAIN POST TRAUMATIC OR PS SN Qsw HEADACHES

.PROVIDER NO file

ONSET DATE

10.16.2010

7.SOC DATE

11.02.2010

10 TREATMENT PIAGNOSI5

Neck and UppenMid Back

Pain Headaches Inc Tend and

Stiffness Dec FF4 mobility

II VISITS FROM SOC

POC including prof gnation 14 FRE4/DU RATION e% 3/F/k Mi

SERVFtES FIJ ED tiiibER 17 CERTIFICATIOiJ

WHILE UNDER MY CARE ON/A FROM 11.02.2010 ThROUGH 12.01.2010 ONA 16 DATE IS ON FILE Prinu.pepFpsdon.snaw 1//I /0 Dr.QUIROGA

complIcatIons level of fimclion ci 19 PRIOR HOSPITALIZATION

Reason rot relent ItOM TO NIA

clinic with the diagnosis cervical strain and post traumatic headaches Pt reported that she met

path started since then Pt do severe pain and stiffness in her neck and upper/mid back

ADLs Pt do of neck and back pain that is severe and radiating down her RT arm pt also

that are debilitating PLOP Pt was Independent in ADLs functional mobility prior to this

Pt is single and cunently is unemployed at this time PAST MEDICAL HISTORY N/A

is as follows Pain level at C.S 8/10 on 0-10 scale Tenderness at CS 4/Son 0-5 scale Spasm at

at 0-5 scale Manual ms strength at C.S 3/S on 0-5 scale Endurance fair Pt is unable to

mod/max difficulty during dressing and grooming unable to sleep on sides 15-20 mm sit

Feeding independent Grooming mod Washing 1.18 max A- mod LB mod A- mm

mm Toileting independent do path during Bed mobility transfers ADLA transfer sit to

unable to look up down around SPECIAL TEST Cervical Compression test ve advised to avoid sudden jerky twisting and turning movements at neck and spine Pts co

oriented and has good rehab potential

2:14-cv-11700-PDB-MJH Doc # 1-24 Filed 04/29/14 Pg 4 of 4 Pg ID 292