• adding the total Prior Year True-Up to its Restated 2019 MPC, resulting in a 2019 Adjusted MPC of $854,058 (i.e., $859,286 + (-$5,228) = $854,058). 

For 2019, Tournament A’s 2019 Adjusted MPC ($854,058) would be the MPC that the PMF Committee recommends to the Board of Directors. 

For calculating Tournament A’s 2020 MPC and all future Tour Years’ MPCs, its 2019 Restated MPC ($859,286) is used and its 2019 Adjusted MPC ($854,058) is ignored. 

As its 2016 Restated PSI is approximately 0.61% (1-($6,510,000/$6,550,000) = .0061 = .61%) lower than its original 2016 PSI and its 2019 Adjusted MPC is approximately 0.61% (1-($854,058/$859,286) = .0061 = 0.61%) lower than its 2019 Restated MPC, Tournament A would not be subject to a fine in accordance with Section XIV.B.10 below. 

m. The PMF Committee may, subject to Section XIV.B.6.f, develop such additional accounting rules and procedures as it may deem appropriate from time-to-time. 

## 9. Review Procedures 

The PMF Committee (through the Independent Accountant) and the WTBA (through an independent public accounting firm selected and engaged by the WTBA for such purpose (“WTBA Accountant”)) shall each have the right to perform procedures on the books and records of each Tournament and its Tournament Affiliates to confirm that such Tournament’s Final Reports are complete and accurate, subject to and in accordance with the provisions of this Section XIV.B.9. 

The PMF Committee shall agree upon and instruct the Independent Accountant to perform certain procedures on the Final Reports and other financial information submitted by the Tournaments, which procedures may be modified or supplemented by the PMF Committee from time-to- time (“Procedures”). Each Tournament shall be subject to the Procedures at least once every three (3) years, but the PMF Committee may instruct the Independent Accountant to perform the Procedures on any Tournament more frequently if it so determines in its discretion. 

For any Tour Year, the WTBA shall have the right to require the Independent Accountant to perform the Procedures on any Tournament on which it has not yet performed the Procedures for such Tour Year. In addition, after the Independent Accountant performs the Procedures on a specific Tournament, 

