Luke Mandler

• Expanded financial scope from Optum Health to the broader Optum enterprise, supporting Health, Insight/Tech, and Pharmacy businesses following organizational restructuring.
• Retained responsibility for Optum Health infrastructure and operational maintenance (software maintenance labor) forecasting and expense management, while assuming enterprise-wide responsibility for capital forecasting, depreciation, and amortization.
• Providing enterprise-wide financial analysis and forecasting supporting capital planning, expense management, and strategic decision-making, while contributing to hiring and training new financial analysts.
• Leverage AI and Microsoft Copilot to automate and optimize Excel-based reporting processes, reducing manual effort by approximately 15 hours per month and continuously improving finance reporting efficiency.

Senior Financial Consultant | Apr 2020 – Mar 2024

• Managed $700M in infrastructure expense and maintenance labor budgets across 6 business areas and 15 lines of business, coordinating forecasts and shared expenses across 15 businesses.
• Developed driver-based allocation methodology for a $25M shared IT platform, aligning costs across business units.
• Improved budgeting, forecasting, monthly close, and financial reporting processes for Optum Finance Operations.

Promoted to Associate Director | Mar 2024 – Jan 2026

• Expanded finance leadership across multiple businesses, integrating fixed asset and software development labor forecasts, budgets, and trend analysis.
• Managed capital budget planning, including capitalization rates, depreciation, and amortization assumptions and inputs.
• Expanded scope into capital planning and asset management, building on existing responsibility for enterprise budgeting, forecasting, expense management, and financial reporting.

• Designed and implemented an application-based forecasting model for $1B+ in annual IT infrastructure expenses, developing business-driver-based expense allocations.
• Established standardized monthly variance reporting and delivered quarterly forecasts and financial analysis to senior operational leadership, supporting strategic decision-making.

• Managed a $60M annual budget, including forecasting, financial modeling, accruals, expense transfers, and general ledger reconciliation.
• Provided financial analysis and insights that informed strategic business decisions, improved operational efficiency, and increased profitability.
• Audited vendor invoices, enforced contractual terms, and resolved billing discrepancies to protect financial accuracy and control costs.