Las Vegas may indeed be a "redneck state," as a friend of ousted UMC Chief Executive Officer Lacy Thomas whined this week, but at least we know a glorified Chicago alderman when we see one.

Thomas, whose overdue termination occurred Tuesday morning as Metro detectives were serving a search warrant at his office, was caught playing the prince of patronage and handing out juicy contracts to friends and former fraternity brothers. At the time of his exit, he was making a $260,000 annual salary for running UMC further into the ground while featherbedding deals for pals.

Now the hospital ward-heeler with the CPA credentials is looking for work, and maybe a good defense attorney if Metro's investigation of those county hospital contracts pans out.

The county's own audit of UMC and its relationship with the Thomas-favored Affiliated Computer Services (ACS) billing consultants should be enough to raise eyebrows from here to Chicago. Authored by audit director Jeremiah Carroll, the county's review has been on file since Sept. 15.

One of my favorite areas of concern -- there are many -- is the remarkable overlap of services supposedly provided by ACS and another favored Thomas company, Great Lakes Medicaid. Although their contracts were separate -- and their checks were, too -- the work of Great Lakes Medicaid went to augment the anemic bottom line of service provided by ACS.

"Great Lakes Medicaid is involved in assisting UMC with increasing cash flow. As a result, ACS was not to receive benefit of the work attributable to GLM," the audit states. "However, GLM work got posted to financial classes that ACS used toward their baseline."

That little blending of numbers is bound to increase suspicion by cynical investigators. Thomas might have an excuse if he weren't an accountant.

Alas, he is an accountant, one with a lot of friends who benefited from his position as CEO.

Another favorite line from the audit: "Additionally ... we recommend that the contract be renegotiated to allow UMC to cancel the contract if goals are not met. Further, payment to ACS should be based on real increases in posted cash."

"Real increases." What a concept.

In March 2006 alone, UMC paid ACS more than $1 million for meeting its goals despite falling short in many other months.

That's friendly accounting.

COMMISSION OPENING: This week's resignation of County Commissioner Yvonne Atkinson Gates has stirred speculation about a possible replacement by Gov. Jim Gibbons. By law, Gibbons must appoint a Democrat, and City Councilman Lawrence Weekly is a logical choice. His council ward is contained in Atkinson Gates' District D, and he has devoted many years of service to the area. Weekly confirmed his interest in the position Thursday.

It's been reported that Clark County Planning Commission member Will Watson will have the support of Atkinson Gates, but don't be surprised if the names of Hispanic Democrats surface soon. The district has a growing Hispanic demographic.

The list of possible replacements is growing as I write.

ON THE BOULEVARD: Sammy Angel, a hard-drinking, horse-betting, watch-hustling man-about-Vegas for the past 50 years, is ailing at a local hospital. He's 86 and giving the Spring Valley Hospital nurses a hard time. Although thousands have attempted imitating Angel's incredible barking voice, his pal, radio talk show host Larry Grossman, does the best Sam Angel impersonation. ... Sports betting guru Lem Banker is featured in an upcoming edition of The New York Times magazine. His memories of Murder Inc. alone could fill the entire magazine. ... Attorney and former Judge Murray Posin turns 82 today.

BOULEVARD II: Will we see more cabs on the street in time for NBA All-Star Game week? ... Will cabdrivers increase their extortion, I mean fee, for delivering customers to topless bars from $70 to $100 in celebration of the All-Star Game? ... Was supposed Crazy Horse Too owner Michael Signorelli serious when he claimed at this week's City Council meeting that he would stop paying $70 per customer to the cabbies? Let's recap: Signorelli's not paying his rent to ousted boss Rick Rizzolo, who isn't paying his debt to paralyzed customer Kirk Henry, who must be having trouble paying the rent on his house these days. Is anyone paying attention?

Have an item for the Bard of the Boulevard? E-mail comments and contributions to Smith@reviewjournal.com or call 383-0295.