FINANCIAL SECTION XIV - PRIZE MONEY FORMULA •  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. 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. 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 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,  261