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I would just raise the issue as is. Hey SM, the last SM popped smoke after being accused of favoritism, etc ... what you just did screams favoritism and we need to address it before the unit gets hurt.  What's the SM and CC going to do? Kick you out of a troop you're already thinking about leaving?

In regard to the Youth, my only counsel is to keep them in focus and do not let adult things interfere.  Every unit is different and has myriad issues and personalities.  None of us can "fix" things all the time.  IF the adult leadership is an issue, and you cannot work within it to the benefit of the youth, then perhaps that decision to find another option for yourself is viable.  As often noted; all units would be great if we could keep the adults in the background.  Scouting is still one of the most shining options for the malaise of America, or the U.S.  We do what we can and pray a lot.  

I'm an ASM and one of the things I do is track our Scouts below Star to provide a resource for planning to the PLC.  I was updating my tracker last night and noticed a Scout that needed to fulfill Second Class 8c and 8d on Tuesday night was signed off, along with the SM conference.  I distinctly remember this Scout needed those because I counseled him on it on Tuesday night toward the end of the meeting.  I pointed out to the SM today that me may have mismarked it in SB because it wasn't done on Tuesday.  He said that he met with the Scout this weekend and completed the requirements then, along with holding a SM conference.  Contrast this with another Scout who completed all of the requirements for Second Class short of a BOR, was denied a BOR for November due to Veterans Day falling on our meeting night.  He finished up First Class, minus the SM Conference before the end of November.  Our BOR night is normally the second week of the month.  For some reason, the CC decided to move BOR night up a week.  The Scout was denied a SM conference that night before the BOR, so he could only complete the Second Class BOR that night and had to wait another month for First Class.  Never was an SM conference offered on a weekend.  No public announcement of offering to complete any requirements was made, other than swimming, this past weekend, and the SM was not in attendance at that event.  The optics are really poor here.  The troop was accused of favoritism under the last SM.  It feels like the Scouts from this family are being favored over the rest of the troop.  The Scout's older brother was slammed through rank progression as fast as they could.  The excuse being that he is 15 and has a short timeline.  Meanwhile, the Scout lacks the skills his current rank indicates that he should possess.   So how do I tell the SM that this is an unacceptable way to do business?  At this point, I'm ready to move to another unit, even if it adds another 15 minutes to my drive.  Between the CC and SM being married and unwilling to relinquish either role and a complete lack of transparency on the troop finances, it's frustrating.  

I get your point. I thought it was up to this amount and assumed it would be lower.

Not sure how 141 IRO cases could take 80% of additional insurance money. If only $4 Billion more is recovered how could the average settlement be an average of 27 million.