Accountants cannot find records to support $469,365 spent over four years by the Jefferson (AL) Metropolitan Health Care Authority, created by Larry Langford, then commission president and now Birmingham's mayor, established to oversee all county health operations and assets, including Cooper Green Mercy Hospital. The missing documentation included paperwork supporting payments to a consultant who now is Mayor Langford's chief of operations, a Birmingham lawyer, the IRS, and the U.S. Treasury.