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NORC has extensive experience analyzing financial data for clients, ranging from the evaluation of community impact of for-profit hospital conversions to assessing the accuracy of Individual Indian Trust accounts for the Bureau of Indian Affairs. The unique strength of the NORC team is its ability to apply a combination of traditional approaches to program and policy evaluations with pragmatic financial management and accounting expertise. In addition to traditional financial tools and measures, we have used multivariate analysis and financial analysis techniques to measure profitability, cash flow, liquidity, solvency, and the ability to invest in physical assets. Team members have used financial datafiles as well as other data, including audited financial statements and area resource files.