The Llano Ledger
Newsletter Text V26
This Website Is Full. Starting With The December 25, 2000 Newsletter,
All Future Editions Will Be Posted In The Llano Ledger 2, Found By
Clicking http://maxpages.com/llanoledger2.
*************February 7, 2000**************
Having had approximately two weeks to further "digest" Llano Memorial
Healthcare System (LMHS) released documents, this edition will focus on
the accounting reports. As strongly asserted January 24, the CYA (Cover
Your A--) language is quite disturbing. Although fear of lawsuits
drives this phenomenon, there may be more here than meets the eye.
While the Administrator laid blame on the accountants and expressed
irritation at their linguistic tactics, something isn't quite right.
To illustrate, several excerpts will be presented. While originally
intending only to paraphrase this material, it is in fact so disturbing
taxpayers should see it themselves. Indeed, it offers nothing of value
to LMHS competitors, but provides interesting insight into the nature
of the Hospital-accountants relationship. Commentary will follow:
*******************************************
Accountants' Compilation Report June 22,1999
'We have assembled, from information provided by management, the
accompanying projected financial statements of Llano Memorial Hospital
(the "Hospital") for each of the years in the five year period ending
May 31, 2004. This financial projection omits the summary of
significant accounting policies and does not indicate which of the
disclosed assumptions included in the summary of significant
assumptions are particularly sensitive, as is required under
established guidelines for presentation of a projection.'
'The accompanying projection and this report were prepared to
assist in your evaluation of the impact of the proposed Hospital
construction project and should not be used for any other purpose. We
have not compiled or examined the financial projection and express no
assurance of any kind on it. Furthermore, even if the proposed Hospital
construction project is undertaken, there will usually be differences
between the projected and actual results because events and
circumstances frequently do not occur as expected, and those
differences may be material.'
'In accordance with the terms of our engagement, this report and
the accompanying projection are restricted to internal use and may not
be shown to any third party for any purpose. ... A compilation is
limited to presenting in the form of historical financial statements
information that is the representation of management. We have not
audited or reviewed the accompanying historical financial statements
and, accordingly, do not express an opinion or any other form of
assurance on them.'
'The financial statements prior to 1999 were previously audited by
us, but we have not performed any auditing procedures since the date of
those reports. Management has elected to omit substantially all of the
disclosures required by generally accepted accounting principles and
the statement of cash flows. If the omitted disclosures and statements
of cash flows were included in the historical financial statements,
they might influence the user's conclusions about the Hospital's
historical financial position, results of operations, and cash flows.
Accordingly, these historical financial statements are not designed for
those who are not informed about such matters.'
*************************************
All this is quite disturbing, and points at the very least to a very
interesting relationship between the auditors and Hospital officials,
-- if not worse. While these excerpts must not be taken out of context,
nor distorted, they raise serious questions as to the motives of
Hospital management. This was exactly my reaction to the accounting
reports the day of disclosure. Although I challenged the Administrator
immediately after reading them, he glossed over the issue. Having had
additional time to think and further study the material, I find it even
more disturbing. Consider the following:
*************************************
Accountant's Report August 30, 1999
Llano Memorial Healthcare System
Llano, Texas
'At your request, we have applied the procedures in the attached
report. It is understood that this report is solely for your
information and is not to be referred to for any purpose or distributed
to anyone who is not a member of the Board or management of Llano
Memorial Healthcare System. Our procedures and findings are discussed
in the attached report.'
'Because the procedures noted above do not constitute an audit made
in accordance with generally accepted auditing standards, we do not
express an opinion on any of the items referred to above. In connection
with the procedures referred to above, no matters came to our
attention, other than those discussed in the report, that caused us to
believe that the specified items should be adjusted. Had we performed
additional procedures, matters might have come to our attention that
would have been reported to you.'
****************************************
Interesting, isn't it? Why weren't "generally accepted auditing
standards" used? Why employ "procedures" not conforming to such
standards? To what end? For what purpose? Why request and then pay for
this accounting report? It's not clear what the Hospital agenda was.
... The Administrator offered no explanation the day of disclosure.
Could the accounting reports be worthless and a sham? Interesting
question.
Readers should clearly understand the media does not have the
Gestapo power of a prosecutor, law enforcement investigator, or
appointed auditor. Simply put, this writer has not been granted access
to all LMHS records, some of which may indeed be mitigating. Procuring
information from Hospital authorities is akin to pulling teeth. ...
There has been stiff resistance. Why?
If all is on the up and up, why not offer access? From the language
in the accounting reports, it is quite clear why LMHS strongly resisted
Open Records disclosure. There may be nothing more sinister here than
management reluctance to share unflattering information. The accounting
reports, however, raise serious questions. If there was no collusion,
why would accountants assert: "In accordance with the terms of our
engagement, this report and the accompanying projections are restricted
to internal use and may not be shown to any third party for any
purpose"? Good question, isn't it?
What about it Ernie? Are you willing to provide access to LMHS
contracts with the accountants as well as ALL correspondence? ... It
would eliminate the need and legal expense of defending against an open
records request. If there is nothing to hide, why not provide access
without a fight? ... Mr. Parisi is fully aware I would rather handle
all information requests informally. -- One way or the other, access
will eventually occur. In the near future, further discussion of the
accountants' reports will be presented.
There is interesting material to be found in reader Letters Vol 2.
Thanks to Rebecca Ervi, Ernie Parisi, and Harvey Klee for their timely
contributions. The visitor count at this website stands in excess of
6900. -- The best week so far. A truly staggering number for a
community as small as ours. If this publication is apparently good
enough to be read by so many, WHY isn't it being financially supported?
-- Especially in a booming economy? Sadly, our community is willing to
allow this writer to take the risk, do all the work, put up with the
harassment, and swing in the wind. ... 'Ain't' greed grand? For those
who already provided assistance, thanks. For the rest, shame on you.
As previously mentioned, the pop-up and banner advertising belongs to
Maxpages. _The Ledger receives no income from either, and remains
non-profit. As always, this publication needs and appreciates donations
from readers. Sadly, no other publication is willing to challenge
corrupt and abusive officials. Readers can expect continued aggressive,
relentless, officious, tireless pursuit of our most egregious
offenders. -- Figuratively speaking, a "take no prisoners" approach,
regardless of whose toes are stepped on, feathers ruffled, tail
feathers plucked, or beak tweaked. Things CAN change in our community.
Be part of it. Help me to help you. Support this publication.
Tim Chorney, Publisher (Scroll down for earlier edition.)
*************January 31, 2000**************
Nothing quite as endearing as a bumbling bureaucrat, is there? Our
illustrious new LISD Superintendent Jack Patton has indeed been a busy,
busy boy lately, hasn't he? Certainly been too busy apparently to
answer an earlier informal e-mail inquiry regarding the LISD
"Recognized School District" billboards peppering our area. If they're
indeed privately funded, why not crow about it Jack?
Poor, poor Jack. He's even been too busy to respond to the
following request for information made under the Texas Open Records
Act:
*************************************
Jack Patton
Superintendent
LISD
202 E. Lampasas
Llano, Tx. 78643
Tim Chorney, Publisher
The Llano Ledger
http://maxpages.com/llanoledger
Rt 2 Box 464A
Buchanan Dam, Tx. 78609
January 12, 2000
Re: Open Records Request
Dear Mr. Patton:
Under the Texas Open Records Act, Ch.552, Gov't Code, Public Information, the following is respectfully requested:
1. Cost of LISD "Recognized School District" billboard on Hwy 29 just inside Llano city limits.
2. Cost of LISD "Recognized School District" billboard on Hwy 1431 in Kingsland.
3. Cost and location of all other LISD "Recognized School District" billboards.
Sincerely,
Tim Chorney, Publisher
The Llano Ledger
cc: File
***********************************
A complaint against LISD and Patton has been filed with the Open
Records Division. Wonder what the Superintendent's so afraid of? ...
Couldn't be he doesn't know what I'm talking about, could it? Nah...
Our fine feathered friend is smarter than that, isn't he? After all,
he's an "educator", right? While indeed grateful for the fodder Jack,
you're making this TOO easy.
All joking aside, the current School Board is one of the worst in
recent history. The egregious waste of taxpayer funds continues
unabated. Worse yet, serious legal questions have been raised by the
apparent intention of LISD officials to use surplus bond revenues to
fund new projects. LISD officials need not worry, however. Indeed, our
prosecutors have their heads securely lodged in a bodily orifice that
seldom sees the light of day. -- They're far too busy running for
re-election anyway. ... Amazing how many seminars District Attorney Sam
Oatman and County Attorney Cheryll Mabray attend, isn't it? After all,
our legal beagles need to stay sharp, don't they?
More importantly, it certainly helps them selectively prosecute, --
after due consideration paid to political factors of course. ...
Amazing how the former victims' assistance coordinator was never
prosecuted after leaving under highly questionable circumstances. More
pointedly, what about former inmate trusty Johnny Joe Pessina who was
never fully prosecuted for the jail-rapes? ... After all, the Sheriff
and the "Good Old Boys" who run the jail needed to be protected, didn't
they? Just as importantly, good excuse as any for a new facility,
right? In light of these and numerous other cases, why should Sam or
Cheryll investigate LISD and the horrendous waste? The taxpayers don't
care anyway. Do they?
Time to bend over again and grab your ankles. The shaft's on its way.
Don't think for a moment Patton and his cronies on the Board are
finished legally looting us. Sadly, they've only just begun. ... Way to
go Jack. How's Sid? Readers will recall Sid Schmidt is a long-term
crony of Patton. Our illustrious Superintendent appointed him
Maintenance Manager, passing over other long-time LISD employees. Our
stalwart Board went along. Why not? They all take care of one another,
don't they? Pitiful. D----d pitiful.
The visitor count at this website stands in excess of 6400. A truly
staggering number for a community as small as ours. If this publication
is apparently good enough to be read by so many, why isn't it being
financially supported? -- Especially in a booming economy? Sadly, our
community is quite willing to allow this writer to take the risk, do
all the work, put up with the harassment, and swing in the wind. ...
'Ain't' greed grand? For those who already provided assistance, thanks.
For the rest, shame on you.
As repeatedly stated, the pop-up and banner advertising belongs to
Maxpages. _The Ledger receives no income from either, and remains
non-profit. As always, this publication needs and appreciates donations
from readers. Sadly, no other publication is willing to challenge
corrupt and abusive officials. Readers can expect continued aggressive,
relentless, officious, tireless pursuit of our most egregious
offenders. -- Figuratively speaking, a "take no prisoners" approach,
regardless of whose toes are stepped on, feathers ruffled, tail
feathers plucked, or beak tweaked. Things CAN change in our community.
Be part of it. Help me to help you. Support this publication.
Tim Chorney, Publisher
Tim Chorney, Publisher
P.O. Box 997
Buchanan Dam Tx. 78609
llanoledger@mailcity.com
Page Updated Tue Oct 9, 2001 1:27pm EDT