The VND's Tuesday Takes

| Monday, Dec. 31, 2012, 9:01 p.m.

Funding BC3: Although Butler County Community College is sitting on a $12 million reserve fund — almost half of its operating budget — the county commissioners still gave the school more than $4 million in the 2013 budget. Just withholding $1.2 million — as county Controller Jack McMillan suggested — would've prevented the county's one-mill tax increase.

A filing is nigh?: Surely a Chapter 11 bankruptcy filing is not far off for West Penn Allegheny Health System. The latest sign is the failure of Pittsburgh's second-largest hospital group to meet last Friday's deadline for releasing an auditor's report of its fiscal year ended on June 30. The system — which includes the Allegheny Valley Hospital in Harrison — is surviving only because it's being propped up by Highmark Inc., which is attempting to subsume operations. But the longer West Penn Allegheny waits to reorganize, the more likely it is that it won't be able to. As a profitable entity, Allegheny Valley Hospital shouldn't have to worry, but bankruptcy is almost always a bit of a crapshoot.

There they went: Now the soul-searching begins for the Pittsburgh Steelers. The Black and Gold closed the 2012 campaign on a high note, defeating the Cleveland Browns. But the fact remains that the Steelers' wildly inconsistent play forced them to struggle just to finish the season with an 8-8 record and no playoff berth. Expect significant personnel changes in the off-season, on and off the field.

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