According to Bruce Myers, CPA and legislative auditor for the office, this was a routine audit conducted whenever a facility such as Rosewood ceases operation. It was conducted in cooperation with the state Department of Health and Mental Hygiene (DHMH), which operated Rosewood. DHMH responded to each of the deficiencies documented in the report and indicated that it had resolved some and is working to resolve others. Specifically, the DHMH says it has located some of the missing inventory and will continue to search for any additional missing items; the agency says it has now documented how the donated funds totaling $580,102 were spent and has reverted what remained of that amount—$28,740—to the state's General Fund; finally, it says it is reviewing the bookkeeping for the center to ensure that all bank accounts were properly disposed and to document the propriety of the transactions pointed out by the audit. The DHMH says its review will be completed by April.