in barnet, the amount of resources we have to focus on is not large. their duties are split among management, hiring, payroll, billing and collection for the hospital. they are also responsible for monitoring changes in state and federal regulation that impact our reimbursement. so there is a great deal going on in addition to the gift fund. if i were to look at the single greatest shortcoming over the past several years, what i think is the most significant issue, somewhere along the line, the administration and our finance division lost track of the requirements in that had been code that the help commission approved policy changes. where policy changes were made over eight period of years, there was a lack of transparency in having those policy changes reviewed. i look at the changes themselves, i do not feel there was anything division about the change itself. reasonably good policy that made sense at the time, as we moved from the 1990's, when this at minto was first established, to a changing environment, when the needs of the patients at laguna