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.
By GOOD|GOAT · 6 supporting records · The fr“audit” · v1.0 · 2026-08-16
- City Audit Committee minutes call the engagement an attestation and “not a full audit.”
- The accountant told oversight the work focused on controls and compliance, “not the dollar amount.”
- A sworn City-attorney declaration states the $5.7 million and $4.8 million transfers were known but neither investigated nor referenced in the corresponding attestations.
What the evidence does not establish
- The finding does not claim no professional work occurred or that PPPI activity was absent from the City’s broader financial-report audit.
Supporting records
SRC-2008-001: Sample Ballot and Publicity Pamphlet, District 1 Special Election, May 20, 2008 (Proposition A)
SRC-2016-001: City of Phoenix Audit Committee Minutes
SRC-2014-001: 3PI Oversight Committee Meeting Minutes
SRC-2015-001: Declaration of Les Tuskai in Van Gasse v. City of Phoenix
SRC-2015-002: Exhibits to the Declaration of Les Tuskai
SRC-2024-001: 3PI Oversight Committee Meeting Minutes
Methodology for this finding
The finding compares the ballot safeguard with the engagement’s stated form, scope, omissions, and the City’s broader-audit position.
City response
The City says PPPI activity is also included in the audit of its annual comprehensive financial report, and the 3PI examination expresses an opinion on management’s assertion.