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
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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
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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.
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