such as turtles and iguanas, which is in direct opposition of USARK's interests. Specific criticism Allegations of misappropriation of donations for Hurricane Katrina rescues In 2006, the Attorney General of Louisiana opened an inquiry into the American Red Cross and HSUS after complaints about the misuse of funds raised in the aftermath of Hurricane Katrina. This inquiry was part of a wide-ranging effort to ensure that charities providing relief for the victims of the hurricane did not profit from the incident. Neither Attorney General Charles Foti nor his successor Buddy Caldwell took any action, and the inquiry focusing on HSUS ended in early 2008. AR-HR's analysis of the HSUS's 2005, 2006, and 2007 tax returns claimed that 48% of the $34.6 million donated to the HSUS for the purposes of helping animals after Hurricane Katrina was then unaccounted for. For a number of years, HSUS published updates on its Gulf Coast spending, the last of which appeared in 2011. Allegations of misleading fundraising materials Critics including the CCF, AR-HR, and Nathan Winograd have accused HSUS of misleading donors into thinking that their donations directly support local animal shelters, when HSUS has no affiliation with or control over local humane societies. HSUS states on its website that it is not affiliated with local animal shelters, and that the organization's role is to supplement and support the work of local shelters, not duplicate them. The fundraising materials of HSUS do not make the claim that HSUS runs local shelters, or that donations will be applied directly to local animal shelters. Allegations of financial malfeasance According to the "Pennies for Charity" report issued by the New York State Attorney General, of the $1.95 million raised in 2008 by fundraisers, only 5.29% went to HSUS. The average return for charities in the report was 39.5%. HSUS actually incurred a net loss of $5,358 (−0.32%) in 2007. Those figures in 2006 and 2005 numbers were more positive, with 7.27% and 19.99% of contributions going to HSUS. In July 2015, the Council of State Governments (CSG) passed a resolution calling on their states' attorneys general to investigate HSUS' fundraising efforts. The resolution highlighted the fact that HSUS' promotional materials give the impression that animals are the main focus, even though only one percent of the money raised goes to pet shelters (and HSUS runs none itself). Animal rights agenda USA Today, The International Herald Tribune and