DANKS & DANKS
Attorneys at Law
1010 Sycamore Street
Evansville, IN 47708

February 11, 2013

I have been asked to give an opinion on the “legality and propriety” of the
Council using David Garrett’s services.

I have done so and find that Garrett’s services are NOT in contravention of
Federal, State or Local laws and the State Board of Accountancy’s
regulations.

In addition to my own research, I telephoned the Board of Accountancy’s
Compliance Officer, Brian Cusimano, who was quoted in the Courier & Press.
I explained to him the services being provided by Mr. Garrett and read to
him, verbatim, the Descriptions of Services provided in Mr. Garrett’s
Contract.

Mr. Cusimano stated that Garrett “absolutely did not” need to be a Certified
Public Accountant to perform the services and that his services were in no
way improper.

Moreover, Garrett’s Contract provides that “Garrett agrees to be bound by
all State and Federal laws and standards applicable to Certified Public
Accounts.regardless of the status of Garrett’s past or present Certified
Public Account License.” Thus, it is acknowledged in Garrett’s Contract
with the Council that he does not have to have a current CPA Certification.
Additionally, I find no improprieties relating to Garrett’s services.

Mr. Garrett graduated from college in 1980 with Honors. In 1985 he passed
his CPA exams and was Certified. He also became a CMA and TMP.

Because Mr. Garrett never served as a Public Accountant, he did not feel it
necessary to maintain his Certification and allowed them to expire in 1997.
AT NO TIME WERE GARETT’S CERTIFICATIONS REVOKED OR SUSPENDED
OR SUBJECT TO ANY OTHER DISCIPLINARY ACTION.

It should have been no surprise to anyone on the Council that Garrett did
not hold a current CPA Certification.

Mr. Garrett’s resume was submitted to the Council. In addition to providing
his employment and educational history, his resume reflects that he held the
“prior certifications”: CPA, CMA, PMP. His resume DOES NOT reflect any
current certifications.

Garrett has never referred to himself as a CPA in writing or otherwise nor
does CPA ever appear after his name in written communications.

The only reference to Garrett being a CPA is when Councilman Friend was
discussing his qualifications and, among many other things, stated that he
was a CPA. Councilman Friend inadvertently left out the word “was.” This
is the only time that anybody made referenced to Garrett’s Certification
status and there is absolutely no evidence of any attempts to mislead the
Council.

In speaking with Mr. Cusimano I learned that a “formal complaint” has not
been filed. Apparently, he was acting on a telephonic report of some type
of impropriety on Garrett’s part. He informed me that any investigation was
not even in the preliminary stage. After explaining all of the above to Mr.
Cusimano and the nature of Councilman Friend’s statement, he indicated that
he had not been provided with all the facts and indicated that he did not
feel that a violation had occurred.

It should also be noted that any complaints to the State Board of
Accountancy are to remain confidential until such time as wrong doing is
found pursuant to State statute. This Statute seems to have been violated
in Garrett’s case.

I believe that the State Board of Accountancy and the Evansville Courier &
Press have been duped by someone with malicious intent toward Mr. Garrett.

Mr. Garrett provides an invaluable service to the Council as well as to
myself as the Attorney for the Council. I have found him to be a brilliant
analyst and has been of a great assistance to me. Moreover, Garrett has
literally devoted several hundreds of hours of his time on behalf of the
Council that is above and beyond what is required by his contract without
compensation for these services.

I truly believe that the complaint to the Board of Accountancy and the
reporting to the Courier & Press was a malicious attempt to bully and
intimidate Mr. Garrett. I would sincerely hope that the Council would give
Mr. Garrett a unanimous vote of confidence at tonight’s meeting.

Scott A. Danks, Attorney at Law
for the Common Council of the City of Evansville

Footnote: This article was posted without editing, opinion or bias.

Reitz High School and Cynthia Heights Elementary School both qualified to compete at the State SeaPerch Competition scheduled for Saturday, April 6, in Dubois County. (An exact location is yet to be announced.) The two schools are among 64 teams that competed at the regional event earlier this month, and two of only 16 teams from both divisions from Southern Indiana to advance to the state level.

SeaPerch is an innovative underwater robotics program that trains teachers to teach their students how to build an underwater Remotely Operated Vehicle (ROV) in an in-school or out-of-school setting. Students build the ROV from a kit comprised of low-cost, easily accessible parts, following a curriculum that teaches basic engineering and science concepts with a marine engineering theme.

Reitz’s team is composed of freshmen Howard Yeh, senior Keith Mitchell and senior Bryan Mitchell. Students in Cynthia Heights’ team are Chesney Kosor and Reese Wines. In addition, two other teams from Cynthia Heights placed at the regional competitions, including placing first and second in the Sprint competition. A team from Delaware Elementary School placed fourth.

Winners of the state competition will be able to participate in the national event in Indianapolis this May. Last year a team from Scott Elementary School won first place in the middle school obstacle course event in Manassas, Virginia.

INDIANAPOLIS – The Indiana Board of Pharmacy agreed to revoke the New England Compounding Center’s license for its connection to the meningitis outbreak.

The Massachusetts-based pharmacy reached a voluntary revocation agreement on Friday with Indiana Attorney General Greg Zoeller’s office. The board approved the agreement Monday during its meeting in Indianapolis.

“Public health and safety is a top priority and today’s action was a necessary step to ensure this company, which put patients unnecessarily at risk, does not operate within our state’s borders going forward,” Zoeller said.

Zoeller said a license revocation means the company cannot operate in Indiana for at least seven years. The company could apply for a new license after that time, but the board would have to approve the license application.

In November, the Indiana Board of Pharmacy voted to indefinitely suspend NECC’s non-resident pharmacy license and the Attorney General’s office recently filed a licensing complaint against the company. Zoeller said the pharmacy failed to ensure its epidural steroid injections were safe for patients which led to devastating harm.

As of Feb. 4, the U.S. Centers for Disease Control (CDC) identified 10 deaths and 79 total cases of fungal meningitis in Indiana stemming from epidural steroid injections produced by NECC. Nationwide there were a total of 696 cases and 45 deaths across 20 states.

In September, the CDC in coordination with the Food and Drug Administration identified the NECC as the compounding pharmacy that produced the epidural steroid injections that caused the onset of meningitis in certain patients. Shortly after, NECC ceased production and initiated a recall of the drugs.

As a licensed non-resident pharmacy whose products were distributed and sold in Indiana, NECC is legally responsible for the “proper and safe storage and distribution of drugs and devices.”

The EVSC Board of School Trustees approved the hiring of Bret Szabo as the head football coach at North High School. Szabo replaces Mike Wilson who has retired after serving as head football coach at North since 1989.

For the past 10 years, Szabo has served as the head football coach, assistant athletic director and teacher at Bedford North Lawrence High School in Bedford, Ind. Prior to that position, Szabo served as teacher and assistant football coach at Harrison High School from 1992-2003.

Over his 21-year coaching career, Szabo has acquired a list of accomplishments, including being named twice as an Indianapolis Colts Coach of the Week and receiving the All-Conference coach award. Szabo also has received two Seven Star Awards, presented by the North Lawrence Community Schools Corporation for outstanding achievements in coaching. In addition, he has won a conference championship and in 2011 his team was sectional champions. Szabo has established feeder systems at Bedford North Lawrence, which have built team numbers to higher levels than the school had seen previously. As assistant coach at Harrison, Szabo helped lead the team to four conference titles in nine years.

“We are very excited about the future of the North High School football program,” said North Athletic Director Peyton Stovall. “We look forward to Coach Szabo working with our student athletes on and off the field. We welcome him to the EVSC and look forward to him leading the North Huskies and working with the community to build an outstanding program.”

Szabo also is an active member of the Indiana Football Coaches Association. He holds a Master’s degree in Education from the University of Southern Indiana and a Bachelor of Arts degree in social studies from the University of Evansville. He has served as an adjunct professor at the University of Southern Indiana.

Everyday law enforcement officers watch out for our well-being and protect us from harm. This session, the Evansville Police Department and the Indiana Sheriffs’ Association asked me to author two bills, House Bills (HB) 1111 and 1151, which deal with various police/SWAT team issues. Recently, both bills passed out of the House of Representatives with unanimous support and are now moving to the Senate for consideration.

HB 1111, requested by the Evansville Police Department, is a unique bill that will give individuals trained in tactical emergency medicine the recognition and legality to perform in immediate life-saving circumstances. These individuals include members of the SWAT team who are trained to handle these kinds of situations.

The first responders, who have been trained to handle critical active shooter situations, are currently not recognized or able to legally perform these life-saving skills. HB 1111 will give these individuals the green light to use their skills to immediately and appropriately act in times of distress.

The bill allows for the practice of tactical emergency medicine if the individual:

1. is an emergency medical technician, an advanced emergency medical technician, or a paramedic;
2. is employed by a law enforcement agency or an emergency medical services agency to provide retrieval
and field medical treatment to victims of violent confrontations; and
3. has successfully completed an accredited educational training program in tactical emergency medicine.

HB 1151, requested by the Indiana Sheriffs’ association, creates a ‘Blue Alert’ notification system. The ‘Blue Alert’ program is designed to notify the public when a law enforcement officer has been killed, seriously injured or becomes missing in the line of duty. The concept of the ‘Blue Alert’ is fairly similar to the Amber and Silver alert programs.

The ‘Blue Alert’ program will allow families and communities to come together and be made aware of serious situations involving law enforcement officers, as well as provide peace of mind to the men and women who serve and to their families.

This system will be operated by the Indiana State Police Department (ISP), and they will be responsible for determining the geographic boundaries of the system and how widespread the alert will be. The ISP will also need to adopt the guidelines for the operation of this alert, including receiving and verifying information.

John:

I returned to Evansville Sunday afternoon. We will provide what we can to you for Mr. Garrett Monday. Since I was out of town I didn’t feel it would be productive to request Finance Dept. staff to come in on Saturday or Sunday to work overtime to process this request.

I will let you know our progress on Monday.

Russell Lloyd, Controller

Foot Note: Posted without editing, opinion or bias.