and charged staff development and gift fund expenditures to staff subaccounts." it is important we understand this. at the end of the day, it speaks to whether there was any use of patient money for the benefit of anything of than the patients, vice versa. there was good, discreet accounting in terms of where expenditures were charged in the accounting for this. that is important. the other point i would like to make from the presentation is that, with the exception of a few items that were exceptions here, the large bulk of things that appear in the audit were identified by their laguna honda accounting staff, corrected as part of the june 30 close. i do not think that is easy to pull out of this, including the $176,000. that was corrected through the audit. all of these things we had worked on and identified. the topic on the missing records, we are looking back over a six-year period. in the four months prior to the audit being started, it was early september 2010, we have responded to 150 public inquiries about the gift fund contained in 26 public records req

the audit team was not able to determine the cause of the discrepancies, nor in many cases, where subaccounts charges were correct or incorrect. for commissioner melara, a woman has no shame. quarterly reports to the health commission -- just adopted on march 1 -- are not going to the full commission. they are going to a subcommittee, the jcc. under sonia melara's leadership, they have withheld full reporting to the health commission. in fact, the december 3 hearing at laguna honda to except the comptroller's office, ms. melara introduced a motion to take no action on the report. in fact, the report was never discussed by the health commission. she asked only during a meeting of the health commission that the power point presentation, presented on december 3, should be forwarded to the health commission. they never discussed in public the audit. the claim that the audit had been discussed and used is incorrect. when the commission met on march 1, they only discussed the changes to the policy, not the audit. i draw your attention to my written public testimony, that i encourage chapter 26 of y