six months before this audit, comptroller ben rosenfield, issued a review of the gift fund that found nothing wrong and was used to discredit our concerns. i am submitting the controllers whitewash review for your examination to compare with the final audit. but even the final audit was flawed. major fiscal irregularities that we reported were not addressed. every issue that was addressed, we had reported. the audit also wrongly points out that the problem was due to a lack of policies and lack of oversight mechanisms. but in fact, laguna honda had excellent gift on policy and oversight mechanisms until they were indicted in 2004. then, thousands of dollars were spent on staff and administrative amenities, while patients amenities were cut. all in violation of the administrative code. we pointed this out, even the controller's review did not find a violation of the administrative code. our reporting of these problem was met by disparaging press releases and workplace retaliation. we learned that the city whistleblower program does not respond to, nor does it protect whistle-blowers wh