The audit of the foundation is clearly defective from a general process controls standpoint. BCHD is spending unknown staff, consultant, vendor and other expenses to fund the Foundation without a public accounting of the expenses in the report. BCHD could easily be losing $2 for each dollar raised due to the apparent failure to track the costs of the foundation at a detailed level. If BCHD is simply withholding such information, it is a public record and should be subject to full review and audit at the line item level.