Alderman Rachael Moyer asked at Monday’s city council meeting what hospital financial documents were used as a basis for the 2026 budget.
“A combination of looking at where we were in 2025 and Tiffany [CEO Means] projecting out what the additional revenue would be with new services,” Hospital Chair Sandy Martin responded.
“Throughout 2025, hospital revenue has been either misrepresented or negligently reported,” Moyer said, “and it’s leaving us a bit blind when it comes to making sound financial judgements. Obviously, some more things have come to light regarding the backroom financial reporting, but it’s now my concern that those reporting mistakes that we have consistently pointed out since April 2025 have been carried over into the 2026 budget.”
Moyer provided three examples, arguing that projected patient revenue is overestimated, and that bad debt and contractual adjustments are significantly underestimated. Patient revenue, she said, is projected to increase by 33 percent, despite recent declines, while only $250,000 is allocated for bad debt, even though a 2024 audit required an additional $765,000 adjustment. She warned that contractual adjustments could reduce by $1 million if these trends continue, noting “Whatever spin follows these comments, remember that the hospital in 2025 started with a bank balance of $7.3 million and in eleven months ended with $4.6 million.
“This brings me to my final point of concern; to my knowledge, the council has highlighted financial concerns for the commission to address since April of 2025. The council’s concerns have been dismissed by the hospital commission chair, despite these concerns finding support in the Forvis audit that was published in August of 2025. The hospital commission under the leadership of the chair, has continued to overlook financial discrepancies at all costs, and that is just a matter of record.
“In December, I began receiving an alarming number of communications regarding the CFO and billing practices, and I requested a meeting with the mayor and the CEO to share the details of these concerns in confidence. I requested the meeting without you, Sandy, and the request was denied.
“What’s clear to me now and will soon be if not already, it’s already public knowledge – is that the lack of coordinated financial stewardship for our hospital is hurting our community from inconsistent and inaccurate billing of patients to the nonpayment of vendors and contractors. I repeat – the hospital commission, which is the entity responsible for oversight, under the leadership of its chair, has continued to overlook financial discrepancies at all costs.”
Moyer motioned to remove Martin from the commission. Alderman Harry Meyer seconded, and a vote was taken. All voted yes, except Holifield.

And why did Holifield vote “no” when things were so clear?
Thank goodness we have Rachael on the council. Her intellect and diligence in this matter have saved the day.