dr. derek kerr. i was a gift fund whistleblower and i received a life after 20 years of service at laguna honda. the problem here is laguna honda forgot that this was a patient gift fund. it became a laguna honda gift fund, but it was always a patient gift fund. the audit showed $350,000 was misappropriated and had to be refunded. it also showed staff accounts, 80% of the money in the staff accounts along to patients, not in the staff accounts, so they were spending from staff accounts for staff activities, so the spending was ok, but the initial money inside did not belong there and had to be refunded. 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 repo