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Our Team

Glen P. Langlinais, CPA
Glen ( has been engaged in public accounting since 1972. Glen has extensive involvement in the health care field since 1977, working almost exclusively with the health care industry clients. He has directed many of the hospital audits and consulting engagements, devoting his efforts to Medicare/Medicaid reimbursement matters and other issues impacting health care entities. Glen has been involved in preparation, appeals, Intermediary audits, feasibility studies, and strategic planning. In addition to writing articles concerning Medicare reimbursement issues, Glen has conducted numerous workshops and seminars for the Homecare Association of Louisiana, the Hospital Financial Management Association, the Louisiana Hospital Association, the Louisiana Department of Health & Hospitals, and has also addressed the Associations concerning various topics of special interest. Workshops conducted comprise the Balanced Budget Act legislation, Critical Access Hospital designation, and Prospective Payment for Home Health, Prospective Payment for Inpatient Rehabilitation Hospitals, and Prospective Payment Systems for Long-Term Care Facilities.


Gayla Falcon Russo, CPA
Gayla ( has been in public accounting since 1987. During this period, Gayla has worked in all areas of the field, concentrating mostly on healthcare clients. She has been involved in many aspects of cost reporting, including preparation, Intermediary audits, research, Medicaid DSH UCC reports and various other forms of reimbursement consulting pertaining to healthcare clients. She has worked closely with various Medicare and Medicaid intermediaries. Gayla has been involved in preparing financial statements for Hospitals, and has also been in charge on audits of healthcare clients. While much of her work has been devoted to healthcare clients, Gayla has been involved to some degree in corporate and individual income tax matters; she also works closely with clients consulting on various issues related to daily operations. She is responsible for the conversion and training of clients on our latest accounting software and providing support as needed.


Elizabeth (Lisa) L. Whitford, CPA
Lisa ( has extensive experience in the healthcare finance industry. Prior to joining Langlinais Broussard & Kohlenberg, Lisa was employed with the Medicare Fiscal Intermediary, Louisiana Medicaid DHH as a Program Manager, the Chief Financial Officer/Assistant Administrator for a rural acute care hospital and the Director of Finance/Reimbursement with a large urban, diversified health care corporation. While holding these previous positions, she worked in various capacities pertaining to Cost Reporting including cost report audits & settlements, reopenings, appeals, rate setting, field auditing, & writing State Plan Medicaid amendments. Since her affiliation with this firm, Lisa has been involved in all aspects of Medicare and Medicaid cost reporting & Medicaid DSH UCC reports, including preparation, appeals, Intermediary audits, research, feasibility studies, strategic planning, and various other forms of reimbursement consulting pertaining to healthcare clients of this firm. Lisa has also conducted seminars and workshops involving Healthcare topics.


Michael P. Broussard, CPA
Michael ( has been engaged in public accounting since 1983. A major portion of his work has been involved in auditing and tax preparation. Prior to public accounting, Mike served three years as accountant for the Vermilion Parish Police Jury. In addition, he has completed an educational achievement program in governmental accounting and auditing. Mike also has a considerable amount of experience in working with microcomputers and has worked closely with numerous clients in the installation and maintenance of their in-house computerized accounting programs. He has conducted Hospital audits, and prepared financial statements for hospitals.


John W. O’Bryan, CPA
John ( has been in public accounting since 1965. John has extensive experience in most all areas of tax services, with special emphasis on estate tax planning, individual and corporate income taxes, Medicaid and retirement planning. He has worked extensively with Louisiana sales taxation. He is experienced in auditing services, with a special emphasis on governmental audits. John has drafted several company profit sharing plans & qualified them under the IRS guidelines. He went into private industry for six years where he served as comptroller for a major oilfield construction and service company. After serving in private industry, he returned to public accounting as a sole practitioner for an additional thirty years. On January 1, 2017, John merged his practice with Langlinais, Broussard & Kohlenberg. John is a Veteran, having served six years in the Louisiana National Guard.


Barrett B. Perry, CPA, MBA
Barrett ( has been engaged in public accounting since 2012. He has a dual background with experience in both tax and audit. He has tax experience spanning several areas including preparation and review of income tax returns, individual tax planning, consulting and advisory services, tax research and IRS/LDR correspondence. Barrett has also devoted a significant amount of time to auditing with experience in planning and performing financial statement audits, reviews, and compilation engagements on a variety of different organizations including governmental, non-profit and for-profit entities.


Elizabeth N. DeBaillon, CPA
(, has been engaged in public accounting since 2012. She has a dual background with experience in both tax and audit. She has much involvement in various areas including preparation of tax returns, individual tax planning, preparation of Medicare cost reports for home health and hospice entities, and IRS/LDR correspondence. Elizabeth has also been significantly involved with performing financial statement audits, reviews, and compilation engagements for various organizations including governmental, non-profit and for-profit entities.


Michael Greco
Staff Accountant


Karen L. Sinitiere
Staff Accountant


Annette Robichaux