During the course of the past several months I have read Windy City Times' articles dealing with the scandal occurring at the Howard Brown Health Clinic. The articles have all contained some of the details surrounding the scandal and do emphasize the need for ongoing transparency as the details of this scandal continue to emerge.
As I have sat back and read all the many articles written by [ Windy City Times ] and others in the gay press about this topic, I have wondered about some of the various aspects of this whole situation. It may just be that because of my previous training and experience in the accounting and auditing fields that I may be questioning some of the aspects of this situation differently than most people would.
I was recently surprised that the 2010 audit report has been posted on the clinic's website ( www.howardbrown.org ) . This is certainly a good beginning for the organization's transparency promise. I read the audit report with interest, but all it did was prompt more questions in my mind about the whole situation. Although these questions occurred to me, I am surprised that they have not occurred to the general public. Please see below for some of my questions:
It should be noted that my questions are based upon the statement contained within the audit report that the reported problems occurred during the period of 2005 to 2010:
1. Who were the auditors for Howard Brown during the period of 2005 to 2010 prior to the release of the current audit report?
2. Where are the audit reports from Howard Brown's previous auditors?
3. Why weren't the previous audit reports posted on the website for us to read as part of the transparency promise?
4. Did the previous audit reports contain the section titled "Auditor's Report on Internal Controls?"
5. What comments were made by the previous auditors concerning the internal controls in their reports?
6. What actions were taken ( or not taken ) in connection with those previous audit reports on internal controls?
7. If no actions were taken to correct previously reported internal controls problems, why not?
8. What is the extent of the responsibility shared with the board members as part of their fiduciary responsibilities?
9. Can members of the board be held individually ( or collectively ) be held responsible for these previous problems, civilly or criminally?
10. If the board members can be held responsible, what is currently happening to hold these individuals responsible? Are there lawsuits or charges pending against these individuals?
I feel that the above issues need to be addressed for some "real" transparency to occur. To date all of the comments I'm reading in the various gay media are nothing more than "window-dressing" or "spin" generated by the HBHC board members and/or employees. The comments in these articles "sound" nice and sound like things are getting done, but lets get some comments addressing the above issues and have these members/employees quit putting out "fluff" that is deemed acceptable to the public and designed to do nothing more than protect reputations and the fundraising efforts of HBHC.
I have read a comment from a Letters to the Editor section of one of the gay publications suggesting that people withhold their donations and contributions to this organization until "all the cards are on the table" and I certainly agree with this point of view. These board members and/or employees of HBHC are not telling all they know because they are all "ducking for cover" and the latest mode of operation there has to be "cover your ass."
Although the "cover your ass" strategy is going to work to maybe tell the public what you think it wants to hear, the real stories will leak out either from rumors or from former employees telling all.
Jerry Rupert is a professional IT consultant who, in addition to IT experience, has more than 20 years experience in the accounting and auditing fields.