. >> good morning, tonia lediju, comptroller's office. government auditing standards require independence of audit staff and the audit organization and objectivity of auditors performing the work, competent staff, including continuing professional education and quality control procedures to provide reasonable assurance of the compliance of auditing standards. this is also the basis for the transparency and accountability of the use of public services, resources key to the city's governing process. a compliance audit is an engagement designed to retain sufficient evidence to conclude whether a government agency complied to regulatory guidance. this includes the determination of whether the purpose of the program is administration and its outcome incurred propose costs and revenues received are in compliance with applicable laws, regulations, contracts or agreements. on august 90, the office of the comptroller requested an audit of the laguna honda fund. work commenced on september 1st and our report was issued to and half months later. the

tonia lediju with the comptroller's office. it is broken up into city performance and operations. we performed performance audit which focuses on assessment of city services and processes and provides recommendations for improvement to a dance performance and reduce cost and facilitate decision making for parties. we also have the whistle-blower investigation under our purview. on the city performance and operations, their performances on analysis, standards and performance measures and technical assistance and professional contracting. that is shared by our controller for the fiscal year 10-11. the audits we have completed since january 27th, we have completed 49 of its during this fiscal year. we have completed audits for puc and conducted cash transaction audits and completed a financial management audit of laguna honda gift fund, we have completed an audit of the fire department and, in that, we have several projects in progress. major progress, to capital construction projects for san francisco general hospital rebuild and day construction of audit of the top and park. we hav