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Wednesday, November 30, 2011

Blogging dentist unloads her real feelings. Maybe she picked the wrong profession.

This 36 year old dentist’s name is Lora, she is a dentist in…drum roll please…. Colorado!

← The Big Reveal

10 Reasons Your Dentist Probably Hates You Too

Posted on November 28, 2011 by lolabees

lolabeesNow that I’ve left my career and cut some dead weight out of my life, I feel ready to look back and have a laugh– or just finally be able openly bitch about it.  So here’s my confession: I am a dentist who really didn’t love the dentist either being a dentist.  A few months ago I came across a funny post titled, “10 Reasons I Hate The Dentist.“  It appeared right when I was in the thick of my career transition.  It inspired me to write this, so, RedHead Chronicles, thank you for the inspiration.

10 Reasons Your Dentist Probably Hates You Too

1.  The first thing you say when you sit down in my chair is, “I hate the dentist.”  Really?!?  Did your parents teach you any manners?  Did they ever teach you that it is impolite to tell someone you hate them the moment you greet them?  What I really want to say back is, “aww, I hate you too.”

2.  You come to your appointment, and it’s obvious you haven’t brushed your teeth in days.  I’ve had some people with great hygiene come in and apologize because they’ve just eaten lunch and couldn’t brush.  This is not what I’m talking about.  I mean food and thick plaque everywhere.  After 10 years of seeing blood and rotten teeth and some really nasty things, this is still the 1 thing that makes me dry heave.  You know when you come to us that we have to be in your mouth.  Would you clean your home before having company?  Additionally, I have spent hours literally bending over backwards repairing your teeth.  Could you at least pretend that you are caring for the work that I have struggled to complete for you?

Monday, November 28, 2011

Dr. Wendell A. Racetter–Multiple offender finally goes on trial

  Late update Wednesday 11-30-2011

Lansing Michigan Journal

LSJ.com  -  November 28, 2011 - Jury selection is underway in the trial of a 65-Dr.wendellracetteyear-old dentist accused of sexually assaulting a child patient more than a decade ago.

Wendell Alan Racette, 65, of Delta Township, faces multiple counts of first- and second-degree criminal sexual conduct.

Authorities have said that the assaults happened between 1996 and 2000 at Racette's former office on East Saginaw Street in Lansing, when the former male patient, now 21, was between the ages of 5 and 10. The Lansing State Journal does not identify alleged victims of sexual crimes.

The alleged victim contacted Lansing police in December 2010 and made the accusations. Charges were filed in January of this year.

Racette was accused of sexual abuse twice in the 1990s, officials have said, but no charges were filed.

In the late-1990s, a state attorney general’s investigation found Racette performed shoddy work on four children. He was charged with misdemeanor child abuse based on allegations he harmed children's teeth, including allowing fillings to decay. Those charges eventually were dropped.

He also has been convicted of Medicaid fraud twice, dating back to the early 1980s, and had his license suspended and then revoked by the state in 2001. He sued to have it reinstated, and in 2009 was issued a limited license, state records show.

The trial is in Ingham County Circuit Court before Judge William Collette.

Update: Wednesday November 30,  2011

MASON - A 21-year-old man who says his pediatric dentist sexually assaulted him multiple times more than a decade ago gave graphic descriptions Tuesday of some of the alleged assaults.

The man described being raped on a couch in the dentist's private office on one occasion as the dentist twisted one arm behind his back and pushed his face into a cushion.

"I still remember what that couch tasted like," the alleged victim testified on the second day of the trial of Wendell Alan Racette.

The alleged victim further testified he passed out on the couch, where he had been taken to "sleep off" the effects of nitrous oxide. When he woke up, in extreme pain, he testified, Racette was getting dressed.

Racette had a warning, the man said: "He told me if I told anybody, he'd kill me and do it to my sister."

Racette, 65, of Delta Township, is charged with four counts of first-degree criminal sexual conduct involving penetration and 11 counts of second-degree criminal sexual conduct, involving touching.

Prosecutors say the assaults happened between 1996 and 2000 at Racette's former office on East Saginaw Street in Lansing, when the alleged victim was between the ages of 5 and 10. The Lansing State Journal does not identify alleged victims of sexual crimes.

The case is in Ingham County Circuit Court before Judge William Collette.

The alleged victim contacted Lansing police in December 2010 and made the accusations. Charges were filed in January.

Racette's attorney, Chris Bergstrom, began questioning the alleged victim late Tuesday afternoon. Bergstrom will continue his cross-examination when the trial continues Thursday.

In opening statements Monday, Bergstrom said testimony would show patients were never led to Racette's private office after being administered nitrous oxide.

The effects of the gas, he said, typically wear off in minutes.

He said the alleged victim's accusations were, in many cases, not physically possible.

Also Tuesday, the alleged victim testified the most terrifying moments happened in a treatment room, where he said Racette would belittle him in front of office assistants, hold him down and intentionally inflict pain when drilling.

"The more you would fight, the more painful it would be," he said.

Intentionally inflicting pain on young children was common at the practice, according to the testimony of former employee Joyce Sample-Franco. So was screaming, she said.

"I saw him drill without anaesthesia down to the nerve," she said, adding that Racette regularly yelled at the children.

Sample-Franco testified that she once asked Racette why he was doing that. He responded that it was faster, she said.

Racette - who has been convicted of Medicaid fraud twice and once was charged with misdemeanor child abuse - had his license suspended and then revoked by the state in 2001.

He sued to have it reinstated, and in 2009 was issued a limited license, state records show.

Tuesday, November 22, 2011

Church Street Health Management and FORBA Services new address

Well, it’s not really new, only the suite number has changed, but still…

It’s now:

Church Street Health Management – Small Smiles Dental Centers

618 Church Street
Suite 130  (used to be 520)
Nashville, TN  37219

Wonder if the top 4 floors blew off down there recently!  lol  Sorry, but it was funny.   

California Dental Association sues the state Medicaid Association

CDA sues government over Medicaid cutbacks

By DrBicuspid Staff

www.cda.org 2011-11-22 13-2-16November 22, 2011 -- The California Dental Association (CDA) has joined forces with the California Medical Association (CMA), the California Pharmacists Association (CPhA), and the National Association of Chain Drug Stores in a federal lawsuit against the California Department of Healthcare Services (DHCS) and the U.S. Department of Health and Human Services protesting proposed cutbacks to the state's Medicaid reimbursement system.

Read the rest of the story at Dr. Biscupid

Wonder why the CDA hasn’t sued because of the waste and fraud?  Why has the CDA not taken action in house to bring an end to the waste and fraud?  Surely is it not because they are the problem and crying for a bigger piece of the pie!  Who is really behind the lawsuit?   

I’ll say it again, for the millionth time, and I’ll keep saying it, stop the abuse and fraud and there is plenty money to pay for treatment to those who need treatment.  But to stop it, dentists and dental associations have to get involved and quit leaving it to the public to fix the mess!  We can only do so much out here!!

Monday, November 21, 2011

Thanks

When given the opportunity to do what is right, correct a wrong, and end the child abuse, how do you explain not taking it? You can't, not really.

I'll be giving thanks this holiday season for all those who take the opportunity they have been given.





Friday, November 18, 2011

Smith and Lindley

 11-1-2011
I heard Al Smith and Michael Lindley are no longer President and CEO of Church Street Health Management/Small Smiles dental.

True? I don't know.

update:  11-10-2011
Confirmed!
Michale Lindley is "no longer with the company"

Still working on ole Alford Joseph.

update: 11-18-2011

I hear Todd Cruse has been put in charge to guard the hen house, taking Lindley's place.
Still not sure about Smith.

Wednesday, November 16, 2011

Stockton, California 4 year old, dead after dental surgery

 

Jermaine Harrison

RECORD Net

By Joe Goldeen

Record Staff Writer

November 16, 2011 12:00 AM

STOCKTON - On Friday, Dominique Smith brought her son Jermaine, 4, to a dentist in Oakland. She later left him with the Alameda County coroner.

Something went wrong after Jermaine was given an oral anesthetic to calm him down and subdue any pain caused by the dental procedure intended to remove some rotten teeth and cap some others. The family wants some answers.

Jermaine died after doctors unsuccessfully attempted to revive him, administering chest compressions for up to 45 minutes, his family said.

On Aug. 6, 2007, in Stockton Jermaine Lee Harrison was born with a hole in the wall that separates the right and left ventricles of his heart. He required open-heart surgery and, about 12 months later, he had a pacemaker installed. Three years later, he was thriving and healthy, his family said.

"He was playful. He never wanted to stay in the house. He was a jolly little boy, a happy little boy," said his grandmother, Pamela McElroy of Stockton, who accompanied her daughter and grandson to Children's Hospital and Research Center Oakland last week where the dental procedure was scheduled.

Children's Hospital Oakland was familiar with Jermaine's medical history, the family said, because that's where his initial open-heart surgery was and where he returned every six months for a cardiology checkup.

The family is at a loss on what to do next. An autopsy report on the cause of death from the Coroner's Bureau of the Alameda County Sheriff's Office is not due for about a month, according to a coroner's spokesman who said it is standard procedure.

A spokeswoman for Children's Hospital Oakland said late Tuesday neither she nor hospital staff could speak about any aspect of the case without written consent from the family, which they are working on obtaining.

Anyone wishing to contact the family may call McElroy at (209) 271-3401.

Contact reporter Joe Goldeen at (209) 546-8278 or jgoldeen@recordnet.com. Visit his blog at recordnet.com/goldeenblog.


STOCKTON, Calif. (KCRA) -- A 4-year-old Stockton boy who survived three open-heart surgeries died Friday while having his teeth capped.

The boy’s grandmother, Pamela McElroy, said she watched as he was taken into an operating room. She never saw him alive again.

The cause of death remains a mystery, and an official at Oakland Children’s Hospital – where the dental surgery was performed Friday – said an investigation is underway.

“I just want to know what went wrong,” McElroy said.

Strange visitors indeed

Over the last 5 days there has been an increase in web traffic here.  Some of the search terms used are:

Todd Cruse
Forba Nashville Closing
Stockton 4 year old death
Eight dental office closed over billing news 8
Smile Starters Complaints
Heartland Dental Complaints
Neta DeRose Obituary

Friday, November 11, 2011

Xerox owned company contributing to dental Medicaid fraud; Fraud from the dental office to the billing processor exposed

It’s apparent to me that neither private companies or government operated health care can operate and deliver healthcare to American’s for a fair price, since theft of taxpayer dollars is part of the business plan.  I’ve said all along that people who think Obama Care will solve the problems are so wrong.  Some seem to think the government will actually operate it—which somehow would be better.  But that simply isn’t the case folks.  The government will hand out contracts to greedy corporations to oversee and operate.  The same corporations who donate and lobby our lawmakers.  All I can see Obama care doing is giving the government the ability to add their favored companies to the free-for-all raiding of the taxpayer money pot. 
 
 
Byron Harris
November 11, 2011
DALLAS - Claims procedures discovered in a News 8 investigation of "Your tax dollars aren't working," said a former claims specialist, one of several News 8 has interviewed. "You're paying for [dental] services that shouldn't be paid for."the Texas Medicaid Dental program may apply to the whole country, because of the payment process employed by a major government contractor.
In a series of investigative reports over the last several months, News 8 discovered hundreds of millions of dollars in Medicaid billing for orthodontics. Now it appears the problems, which have triggered a federal audit, may be linked as much to the way the claims are approved, as they are to the individual dentists involved.
It turns out that the claims examiners are paid by quantity, and not
Employees who might have been making $20 per claim two years ago, now are making $10 per claim. To take home the same pay, they have to push nearly twice as many claims through the system.

"People didn't know how they were going to make their mortgage payment, their car payment, pay their babysitter because every time they turned around, their pay was being reduced again because corporate felt they were making too much money," a former employee said.
necessarily quality, under a program called Activity Based Compensation, or ABC. The more claims they process, the more money they make, creating a strong incentive not to take too much time with each one.
"Your tax dollars aren't working," said a former claims specialist, one of several News 8 has interviewed. "You're paying for [dental] services that shouldn't be paid for."





Latest Small Smiles Job Postings

Wait a minute, I thought Church Street Health Management was simply a “management company” contracted with dental centers to manage day to day operations.  (sarcasm) Hmmm… 

They aren’t even telling folks this is to work at their Small Smiles Dental Centers.

If anyone reading this ad has a brain cell one left, do NOT call Jacob!  It’s a trap you don’t want to be caught up in…  I promise! But if you are here at this website, you likely already know that, don’t you?

Here’s a current job posting:

Wednesday, November 09, 2011

Lawsuit on behalf of 23 Smile Center patients was filed sued by parents


Wednesday November 9, 2011
WOIA TV


Reported by: Brian Collister
Email: BrianCollister@woaitv.com
A chain of dental clinics here in San Antonio is hit with a massive lawsuit filed by parents who took their children to The Smile Center.

The court action is more fallout from my investigation into the clinics and allegations it did unnecessary work at taxpayers expense.

The lawsuit filed Wednesday on behalf of 23 children alleges the Smile center would routinely recommend unnecessary and excessive dental services.

The lawyer filing the suit says this is the first of many to come as they prepare to file on behalf of one-hundred children.

“The lawsuit alleges and we intend to prove with substantial evidence that a lot of the dental care received by these children was unnecessary and improper”, says Attorney Tom Crosley.
Read the entire story at WOIA TV
If your child was injured due to dental treatment received at The Smile Center, Kool Smiles or other Medicaid dental centers in San Antonio contact attorney Tom Crosley for a free case review at:
Crosley Law Firm P.C. Free Case Review
Injured Smile Center Patients Information
Attorney Tom Crosley named Texas Super Lawyer for 2011




Tuesday, November 08, 2011

I think Kool Smiles Dental press releases about “new jobs” is very misleading

Over the past several days Kool Smiles Dental (NCDR, LLC) has published press releases about their expansion, growth and plans to hire from 80 to 100 jobs in various states. i.e. South Carolina to get 100 new jobs, Virginia blessed with 100, Indiana 88 new jobs.
Using buzz words and phrases such as “expansion”, “bright economic outlook” “provide jobs” leaves the reader feeling warm and fuzzy about Kool Smiles doesn’t it?  Heck they are providing dental treatment for underprivileged children and children whose parents have fallen on hard times due to the poor economy and bleak job outlook.  As the cherry on top they state they are providing jobs for states and local communities. 
FANTASTIC!
Shoot, they even have lawmakers commenting about the fabulous news:

Sunday, November 06, 2011

Just saying...

The only thing worse than bad people doing bad things is good people doing nothing.



Friday, November 04, 2011

North Carolina Dental Board nixed Heartland Dental’s attempt to take root, taking the bull by the horns.

It looks like North Carolina is taking the lead to put an end to the corporate take over of dentistry.  Now, if they would just look into the Smile Starters agreement with Root Dental Management, and the sales agreement between Dr. Rivera and Dr. Michael DeRose another income flow to the DeRose family might be cut off. 

If you want to understand how the corporation do business, you should read this.  It lays it all out for you.

North Carolina State Board of Dental Examiners (NCBDE)

vs.

Heartland Dental Care, Inc
d/b/a Heartland Management, Inc
Gary Cameron and Associates, P.C and';
Gary L. Cameron, DDS

Case 11-CVS-2343

Heartland Dental Permanent Injunction

heartlanddentalThe NCBDE filed a complaint in Superior Court, Randolph County, North Carolina in September accusing Heartland Dental of implementing a series of transactions, contracts, documents and agreements to which Dr. Gary Cameron, DDS of Asheboro, North Carolina unlawfully transferred to Heartland Dental; Ownership, Management, Supervision and Control of his dental practice, Asheboro Dental Care..

Dr. Cameron was selling his dental practice to a corporation, “an unlicensed individual or entity.”

Heartland denied Dr. Cameron transferred ownership or management to anyone and maintained Dr. Cameron merely sold certain assets to Heartland then entered into a lawful management agreement with Heartland.

This violates North Carolina’s Dental Practice Act (N.C. Gen. Stat. 90-22) and the Management Arrangement Rule (21 N.C. Admin. Code 126X.0101).

Heartland Dental denied the allegation that Dr. Gary Cameron transferred ownership or management to anyone and maintained Dr. Cameron merely sold certain assets to Heartland Dental then entered into a lawful management agreement with Heartland.

[I’m seriously trying not to roll on the floor while laughing at Heartland’s position]

However, in 2009, Dr. Cameron hired Roger K. Hill and Company to assess and valuate his dental practice and provide him with a valuation of $2,350,800.00.  I’m not even going to get into what was likely done to make sure the the clinic had a high value.

By December 1, 2009 Dr. Cameron and Heartland agreed on a price of $2,450,000.00 PLUS the value of his accounts receivable and entered into a “Letter of Intent to Acquire Certain Assets”.  In this letter of intent it listed the “assets of the Seller” to be:

”All operating assets, leasehold improvements, office equipment, dental equipment, supplies, inventory, trade receivables, licenses, contracts,
trademarks, and other tangible and intangible property necessary to the operation of the Seller

In January 2010 Dr. Cameron established a new company called Gary Cameron and Associates, P. C. with him being the sole owner.

Is this Kool Smiles way of pretending they are paying back the millions defrauded or trying to head off some bad publicity in the works?

Can you consider  “patient shopping” a donated service?  Here is their Press Release for today:

Kool Smiles Donates $12.5 Million in Dental Services to Underserved Communities and Launches Facebook Campaign to Donate a Toothbrush for Every "Like"

ATLANTA, Nov 4, 2011  Kool Smiles is proud to announce that so far this year it has donated over $12.5 million in free dental services to underserved communities. In celebration, they are launching a new Facebook page. In addition to keeping the community engaged in its vision and efforts to increase accessible dental health nationwide, the page allows individuals to have an impact on the wellbeing of children in need. For every "Like" the Kool Smiles Facebook page receives, a toothbrush will be donated to an underserved child.

Quality dental care at a young age plays an important role in both the physical and psychological well-being of children and adults. Now, Kool Smiles is empowering every person who "likes" its efforts by donating a free toothbrush and is prepared to provide up to a million toothbrushes for a million healthy smiles.

Dr. Tung Thai Nguyen Pleads Guilty To Health Care Fraud-Greensboro, NC

  NC Dental Board Action 2009

Silva and Silva DMD Pllc 
(used to be Nguyen, Silva and Silva, P.A. D.M.D –dissolved 1-12-2011)
Silva and Silva, LLC
Dr. Enrico Silva
Dr. Ha Hguyen Silva
1505 West Lee Street
Greensboro, NC  27403
336-510-2600

November 4, 2011
From WMFY News

Greensboro, NC-- A Greensboro dentist has admitted to health care fraud. 

Thursday, the US Attorney's Office accepted a plea deal with Tung Thai Nguyen. Nguyen pleaded guilty to health care fraud charges in connection with false claims submitted to Medicaid.

Dr. Nguyen, 40, pleaded guilty, in A Winston-Salem federal court room,  to two counts of violating health care fraud and one count of violating 18 false entries in a matter involving a health care benefit program.

According to documents filed in Court, Dr. Nguyen submitted claims to the Medicaid program for dental restorations not actually performed. Dr. Nguyen also submitted a claim to the Medicaid program for the installation of one type of partial denture when he actually furnished a less expensive and different partial denture to the patient.

Nguyen will be sentence in February 2012. He faces the maximum possible penalty for a health care fraud violation, which is not more than ten years imprisonment, a maximum fine of $250,000, and a term of supervised release not to exceed three years. The maximum possible penalty for a false entry violation is not more than five years imprisonment, a maximum fine of $250,000, and a term of supervised release not to exceed three years.

The Court may also order the defendant to pay restitution to the health care benefit program.

The case was investigated by the Health and Human Services Office of Inspector General and the North Carolina Attorney General's Medicaid Investigations Unit and prosecuted by Assistant United States Attorney Robert Hamilton.

So why are there no Medicaid dental mills in Florida?

Florida ranks near the bottom in access to dental care.  So why are the dental mills staying away; other than the denture places like Aspen? I’d like to hear your thoughts on why Florida is spared.
cckaddie@yahoo.com or post in the comment section.

5TH Circuit Court of Appeal Declares Florida Medicaid Fraud Statute 409.920(2) (A) Unconstitutional
from South Florida Health Care News 

This case deals with two very important subjects: The ability of Healthcare providers to market using practice management companies as well as reaffirming the principle in Florida that one cannot be criminally liable for filing a false claim by accident , error or negligence

Facts

In 2001, two Miami dentists contracted with a dental management company to open a dental office in Orlando Florida. The management company agreed to provide a turn-key dental facility. In addition, the dental management company would manage the business and marketing aspects of the practice including marketing the dental practice to Medicaid eligible recipients. In return the management company is paid between 42% and 43% of the compensation received by the dentists for their services.

In 2003, the state filed a 130 count information against appellees Sonia Guzman and Ana Maria Mendez and three co-defendants John Rubio, Ileana Martin-Fernandez and Gustavo Fernandez. Counts I and 2 charged all defendants with racketeering and conspiracy to commit racketeering in violation of section 895.03, Florida Statutes. Counts 3 — 55 charged various defendants with Medicaid provider fraud in violation of section 409.920(2) (a), Florida Statutes. Counts 56 — 129 charged various defendants with patient brokering by engaging in a split-fee arrangement in violation of section 817.505, Florida Statutes. Count 130 charged all defendants with violating the White Collar Crime Victim Protection Act, section 775.0844, Florida Statutes.

Thursday, November 03, 2011

Assess, Communicate, Decide; guidelines impossible for dentists working for corporate dental mills

The American College of Dentists (ACD) produces a card for the wallet that contains on one side the Core Values, which guide the ethical behavior of Fellows of the ACD, and on the reverse a list of questions called the ACD Test for Ethical Decisions, following the ACD acronym.

Assess
Is it true?
Is it accurate?
Is it fair?
Is it quality?
Is it legal?

Communicate
Have you listened?
Have you informed the patient?
Have you explained outcomes?
Have you presented alternatives?

Decide
Is now the best time?
Is it within your ability?
Is it in the best interest of the patient?
Is it what you would want for yourself?
This is a simplified but excellent reminder.

Wednesday, November 02, 2011

Tuesday, November 01, 2011

Just saying...

Sugar plums can dance in one's head.

Just Saying…

per·ju·ry [pur-juh-ree]
noun, plural -ries.
to lie like a dog; the willful giving of false testimony under oath or affirmation, before a competent tribunal, upon a point material to a legal inquiry

  • Elements:
  • Oath - person must be under oath during his testimony;
  • Intent - you lied and you knew you were lying like a dog;
  • Falsity - must have made told or more lying statements, and;
  • Materiality – the lie could or would influence the legal proceeding

Section 1621 and 1623 of Title XVIII of the United States Criminal Code sections 1621 and 1623 deal with the crime of perjury.

Title XVIII of the US Criminal Code section 1623, makes it a Federal offense to knowingly make a false statement about a material matter while under oath before a Federal court.

State laws on perjury:

Kentucky CHAPTER 523 PERJURY AND RELATED OFFENSES

523.020 Perjury in the first degree.
(1) A person is guilty of perjury in the first degree when he makes a material false statement, which he does not believe, in any official proceeding under an oath required or authorized by law; or
(2) When he makes a material false statement which he does not believe in a subscribed written instrument for which an oath is required or authorized by law, with the intent to mislead a public servant in the performance of his official functions when such person is subscribing a warrant accusing his spouse of an offense under KRS Chapter 510.
(3) Perjury in the first degree is a Class D felony.

Kentucky Class D felony- not less than 1 year nor more than 5 years per charge  or in the case of perjury, per lie.

523.030 Perjury in the second degree.
(1) A person is guilty of perjury in the second degree when he makes a material false statement which he does not believe in a subscribed written instrument for which an oath is required or authorized by law with the intent to mislead a public servant in the performance of his official functions.
(2) Perjury in the second degree is a Class A misdemeanor.

Class A misdemeanor – 3 to 12 months in jail per charger or in this case or perjury, per lie.

523.040 False swearing.
(1) A person is guilty of false swearing when he makes a false statement which he does not believe under oath required or authorized by law.
(2) False swearing is a Class B misdemeanor.

Class B misdemeanor – usually no jail time

523.050 Inconsistent statements.
(1) When a person has made inconsistent statements under oath, both having been made within the period of the statute of limitations, the prosecution may proceed by setting forth the inconsistent statements in a single charge alleging in the alternative that one or the other was false and not believed by the defendant. In such case it shall not be necessary for the prosecution to prove which statement was false but only that one or the other was false and not believed by the defendant to be true.
(2) The highest offense of which a person may be convicted in such an instance shall be determined by hypothetically assuming each statement to be false. If perjury of different degrees would be established by the making of the two statements, the person may only be convicted of the lesser degree. If perjury or false swearing would be established by the making of the two statements, the person may only be convicted of false swearing.

 

Perjury

A. Perjury is the intentional making of a false written or oral statement in or for use in a judicial proceeding, any proceeding before a board or official, wherein such board or official is authorized to take testimony, or before any committee or subcommittee of either house or any joint committee or subcommittee of both houses of the legislature. In order to constitute perjury the false statement must be made under sanction of an oath or an equivalent affirmation and must relate to matter material to the issue or question in controversy.