To provide an accurate report of the financial condition of the Heritage Crossing (McDougal) Project and the Entertainment Center We, the undersigned, citizens of Irving requests a complete, public third-party verification audit.

The recent “Agreed upon Procedures” review that was submitted on January 10, 2011 by Smith, Jackson, Boyer & Bovard states on its disclosure page:

+  The CPA firm “performed the agreed-upon procedures”, but those“procedures” do not constitute an audit.
+  The City of Irving was permitted to define expenditures which were subject to review in advance of the CPA firm’s investigation.
+  There should not have been predetermined “agreed-upon procedures ...” between the city and the CPA firm.
+  The CPA firm has “not performed any procedures beyond those specified by the City”.
+  The CPA firms report found $133,000.00 owed to the City, but did not address a $4.2 million discrepancy.

Therefore, we believe an official Forensic Audit, which requires third party verification, will accurately establish the financial condition of the City of Irving as pertains to expenditures regarding the proposed entertainment center.

As citizens and taxpayers, we respectfully submit this request.

- Citizens of Irving, Texas

Paid for by Tom Spink for Mayor Campaign. Don Rorschach Treasurer, 2311 Texas Dr. Irving, TX 75062 (972)554-1300