What GOOD|GOAT is prepared to defend

Findings Register

The story page is each finding’s public home. This register keeps its version, status, source bundle, City position, and correction history visible in one place.

Public-ready findingG-08 · v1.0 · 2026-08-16

Phoenix used restricted parks-tax money to solve a golf operating-debt problem and protect the City’s broader financial position.

6 supporting recordsCity position: includedCorrections: none

Public-ready findingL-05 · v1.0 · 2026-08-16

The 2013 opinion supplied after-the-fact legal cover for using PPPI to pay accumulated golf debt.

5 supporting recordsCity position: includedCorrections: none

Public-ready findingA-05 · v1.0 · 2026-08-16

The 3PI-specific engagement presented as satisfying the annual-public-audit promise was not a full audit and did not investigate or disclose the two largest golf transfers.

6 supporting recordsCity position: includedCorrections: none

Public-ready findingR-03 · v1.0 · 2026-08-16

Phoenix used parks-tax money for Golf Fund debt, then designated eligible park-land sale proceeds to refill the parks fund.

2 supporting recordsCity position: includedCorrections: none

Methodology corrections

F-03 · v1.1 · 2026-08-12The FY2016 and FY2017 attestation schedules used in this record were corrected on 2026-08-12 to use the complete examined reports rather than partial or missing schedules.