Updated post 17.6.14
Crowe Horwath Report – Review of DVML Expenses (PDF, 363 KB)
Dunedin City Council has released a report recently completed by independent auditors Crowe Horwath, into the work expenses of DVML’s ex Commercial Manager then part-time contractor Guy Hedderwick. ODT reporter Chris Morris is covering the story.
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[Received]
Readers of this site will recall the efforts that campaigner Bev Butler went through to track down the expenditure incurred by Guy Hedderwick while he was the Commercial Manager for Dunedin Venues Management Ltd (DVML).
After much effort through the LGOIMA process Ms Butler was told that Mr Hedderwick had run up bills of nearly $80,000 during 51 work-related trips since 2010.
Readers will also recall the reaction by Neville Frost, DVML’s Finance Manager (ODT 22.3.14), who labelled Ms Butler’s claims of this expenditure as “completely inaccurate and ill-informed” while accusing her of “disgraceful” conduct and that she was “lacking in personal integrity”.
Readers should now be fully informed that the figure of nearly $80,000 was indeed incorrect. The figure arrived at in the report compiled by Crowe Horwath is $144,879 – the amount released by Mr Frost in response to Ms Butler’s LGOIMA request has nearly doubled.
Readers should also be informed that the report found there was almost $4,000 spent by Mr Hedderwick with no evidence of what it was spent on; and a total of over $34,000 with no evidence of any approval.
City ratepayers now need real answers to some basic questions.
1. Why, when Neville Frost was required to provide accurate information under an LGOIMA request on Guy Hedderwick’s expenditure, did he provide information that was inaccurate and misleading? Readers should not need to be reminded that when Steve Prescott, Manager of Aquatic Facilities at the DCC, did just this recently he resigned.
2. Now that the full extent of Guy Hedderwick’s spending has been revealed by the Crowe Horwath report, can DVML still maintain as Neville Frost did in his press release, that it was “frugal”?
3. What is DVML doing to obtain refunds from Guy Hedderwick on those sums incurred where there was no approval, or where there was no evidence of what the expenditure was for? For expenditure where there was no approval, is Neville Frost or Darren Burden at fault for lack of oversight and lack of management, and if so, should they be also responsible for repayment?
4. What benefit to DVML and the ratepayers occurred from this $144,879 expenditure? Guy Hedderwick seems to have had carte blanche to travel at his own whim and it appears that DVML can’t point to any general or particular benefit from any of it.
5. What accountability will be enforced by DCC, on behalf of the ratepayers, on the actions of Guy Hedderwick, for Neville Frost’s failure to both financially control this expenditure and to mislead and misinform both Bev Butler as the LGOIMA requestee and the general public by the content of his press release, and on the Board for its failures to contain costs?
6. A full, comprehensive and public apology must be obtained from Neville Frost for his disgraceful and inaccurate statements made in his press release of March 22, 2014.
Note: Thanks to Bev Butler and Russell Garbutt for these statements.
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Related Posts and Comments:
22.3.14 DVML, Money for jam…..fig jam’ [see links provided]
4.3.14 Bev Butler: Guy Hedderwick’s departure package (LGOIMA)
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Posted by Elizabeth Kerr
What if? Dunedin... 
ODT takes an unusual love-DVML slant.
Terry Davies is careful with his words.
Most of the Crowe Horwath report identifies the expenditure of Guy Hedderwick as being of “medium risk” to DVML. As a result of the audit, according to word on the street, Hedderwick was recently dismissed as a part-time contractor to DVML (he is currently based at Adelaide where he works as general manager for Arena Stadium Management) due to a ‘misdemeanour’, said to be unrelated to the papertrail of invoices.
Hedderwick gets all clear; DVML criticised
Independent auditors have given a former Forsyth Barr Stadium manager the all clear following claims of inappropriate spending, but the company running the venue has not escaped unscathed.
http://www.odt.co.nz/news/dunedin/305310/hedderwick-gets-all-clear-dvml-criticised
[Due to smartphone limits with the WordPress platform and app, the Crowe Horwath report, formatted as a PDF, cannot be uploaded here. Awaiting a link at the DCC website.]
Crowe Horwath Report, page 5,
1.6 High Level Summary of Findings and Recommendations
The table below provides a summary of the work undertaken and high level results which are explained in more detail in section 2 of the report:
Total number of transactions (943) reviewed that related to Guy Hedderwick Total $144,879.66
Total number of transactions (813) reviewed that related to Guy Hedderwick’s travel and entertainment $108,263.40
Transactions (118) reviewed with no invoice attached $3,974.50
Invoices (71) reviewed with no evidence of approval noted on the invoice $28,852.03
Credit card statements (6) reviewed with no evidence of approval on the statement $5,359.55
Cash advances and withdrawals made (10) $3,016.41
Thanks Bev. The audit summary does not mention self-entitled ‘ribeye steaks and bottles of pinot’ at every port of call, alas. But the invoices tell that story in enticing detail. It was nice of Neville Frost to let you see just some of these!
Guessing. Terry Davies sounds like a man sat upon by Hedderwick’s lawyer. Why else such a liberal whitewash applied to his old mate from Adelaide – Adelaide boys together!!
Crowe Horwath Report page 8:
2.1.3 Expenses with no Supporting Documentation:
There were 118 transactions totalling $4k for which we could not find original invoice documentation, although credit card statements provided limited details of the transactions.
These transactions related significantly to 34 food and beverage expenses totalling $688, 24 parking fee expenses totalling $95, 12 payments to ticketing agencies for events attended totalling $605, 11 subscriptions to marketing websites totalling $344 and 1 payment to 1-Day online shopping for $609 for which we have found no further detail.
MEDIUM RISK RATING
Crowe Horwath Report Recommendation
3) Supporting documentation should be required for all expenditure reimbursements. Non-compliance should result in removal of the credit cards or refusal to reimburse expenses.
I note from the report that Hedderwick continued to use his DVML-issued credit card after his employment ended – and clearly, that DVML failed to take back that card immediately following.
Mr Davies doesn’t have a handle on finance, should we think? Or was that, not a handle on his finance manager Neville Frost who didn’t have a handle on the playboy Hedderwick in perpetual motion about the global territory, what?
Is this Crowe Horwath mob that’s masquerading as being INDEPENDENT, a derivation of the same lying, cheating mob (Horwath HTL) that fabricated the (year 2007) $188M budget upon which Farry sold this septic edifice known as the Forsyth Barr Stadium. Don’t forget that Horwath HTL’s sordid work included a budget (credit) line that forecast $3M in revenue from the sale of Carisbrook. Horwath HTL supported this ‘revenue claim’ on the basis that they had negotiated the ‘gifting’ of Carisbrook from the Ruby Union to the promised stadium in return for an anchor tenancy. As we all know this was total bullshit – the Union (if there ever was a deal) defaulted and instead later sold to the DCC for $7M. Add that $7M ratepayer cost to the opportunity cost of the budgeted $3M credit that Horwath wrote into their shabby budget to ‘sell’ the punters the $188M bullshit, and it is clear that Horwath HTL were directly responsible for a $10M rort. Are we now being led to believe that an INDEPENDENT investigation has been commissioned and paid for by the ratepayers, by a mob bearing that same curious name ‘Howarth’? Yeah right!!
There are also fairies at the bottom of the garden and my arse is a fire truck.
Only recently, Crowe Horwath completed the audit around DCC’s aquatic services and the vending machine issue.
Crowe Horwath report page 12,
2.3.1 Credit Card Use Following Termination of Employment
The DVML Credit Card Policy states that credit cards will be withdrawn by the CEO as part of standard termination procedures on ceasing employment.
A contract for consulting services exists with Guy Hedderwick following the termination of his full-time employment with DVML.
This contract commenced on 16 September 2013.
Guy Hedderwick continued to use his company credit card until February 2014. A total of $1,163.33 was spent by Guy Hedderwick on his company credit card after termination of his full time employment with DVML. Supporting documentation for these expenses was not submitted to DVML by Guy Hedderwick for these expenses although a review of the credit card statement entries does not suggest any suspicious activity.
MEDIUM RISK
Report’s recommendation:
6) The requirements of the DVML Credit Card Policy should be enforced. Credit cards should be cancelled immediately on
termination of employment to ensure no further expenses including items such as monthly subscriptions continue to be incurred.
It’s a common trait throughout all government, both central and local, that whenever anyone from the public arena voices any concern over the activities of any of these authorities that an inquiry is instigated. It is also without exception that the people entrusted to conduct these inquiries are either in-house, as the Police service, DIA, AOG, Audit office or appointed bodies from the Judiciary or professional accountancy practices. It is a remarkable fact that so few of these actions result in any outcome other than a bland statement of ‘perhaps a little laxity in a rule here or there (which ought to be rectified), but on balance no blame can be sheeted home to any person or persons involved. It happens almost without exception to the point that it is difficult to come to any other conclusions than that corruption runs right through the corridors of power in this fair country of ours.
This latest diversion from the truth certainly goes straight to the integrity and credibility of DVML’s chief executive, Terry ‘Munchies’ Davies (where the buck must stop).
I guess the questions that just didn’t get answered for me were:
1) Why did we spend $100,000+ to send Hedderwick gadding around the world on these junkets? What value did it provide to us? Was it at least $100k+ worth?
2) Didn’t the ODT report he took up a new fulltime job running a stadium in Adelaide months ago? How come we were still paying him last month?
Mike, exactly the question I put in an ODT on-line comment some hours ago which has not appeared. Not much point in having wonderfully documented claims for travel all over the place without any cost-benefit analysis attached to them. Just what did Guy Hedderwick achieve in his long period with DVML working either full-time in Dunedin or part-time in Adelaide? And do you think that it will ever be revealed why he left all types of employment?
Terry Davies is no better than his predecessors. Why should we be surprised? He was appointed by Hansen and his DVML Board. They had to know the kind of man they could rely on. Davies continues the fine tradition of coverup.
This ODT report was typical. It provided some details to look legit, for appearances sake only. The headline, however, is misleading and they only tell half the story in order to protect a beers and rugby mate.
Once again, Guy Hedderwick gets off the hook. Consider these movements.
Ronald Biggs. England; Melbourne, Australia; Rio De Janiero, Brazil. Back to England on compasssionate grounds. Dead.
Guy Hedderwick. South Africa; Dunedin, New Zealand; Adelaide, Australia; And then?????
A man has to do what a man has to do…..especially when he is in a bind.
All day as I happily splash about in puddles of whitewash I’ll be ahummin’ that little song about ODT stadium love, y’know the one. Oh, bother – what’s it called? The one about Sir John Hansen, y’know, ex Judge, now chair of the Press Council. Well, anyway, it’ll come to me in time. You’ll all recognise the tune when you hear it. “Splish-splash….”
For those playing at home, Frosty is the signatory to the ORFU accounts prior to the Carisbrook debacle.
His LinkedIn page still bills him as the “Business Manager at Otago Rugby Football Union” given the secret contract between DVML and the ORFU this may actually be true.
And was the signatory on the applications made to The Trusts Charitable Foundation on behalf of that upright body along with some others.
Is his book keeping for the ORFU and DVML a mess as a result of lack of ability? Or what?
He looks like a man on death row to me. But, hey, Darren or Guy might give him a job and no doubt the ODT will run a nice, little story about him and ‘all that he has achieved’.
Bless them.
Dear Million Dollar Customer has skated off into the sunset one more time, like with every other company he has worked for.
People in this country have gone to jail for a lot less than the receipts he has inadvertently or deliberately lost in order to receive DIRECT CASH. Maybe Frost ripped them up because those bits of paper go to Room Service in noble masculine style as might accompany hearty steak and wine, um everywhere he goes.
Did you notice that the ODT’s misleading headline about Hedderwick ‘being given a full bill of health’ is mirrored by Hedderwick himself with his joyous comment using much the same wording. Nothing else is really reported of him by way of comment. What a coincidence! This smells of a possible jack up between friends.
(Note Chris Morris doesn’t get into asking him for explanation for unexplained expenditure. Oh, no.)
Bluntly, Dunedin is the ultimate little town to espy how the Good Old Boys look after arseholes.
The ODT’s official colours should be brown…..and yellow.
But hey, Guy still has one friend at COC.
Ohhh. Tweets between Guy and Chris in the tweet history. Mates!
Thanks to Jamie for the intel :D
Sisters, sisters
There were never such devoted sisters,
Never had to have a chaperone, no sir,
I’m there to keep my eye on her….
…All kinds of weather, we stick together
The same in the rain and sun
Two different faces, but in tight places
We think and we act as one……..
Rosemary Clooney & Vera Ellen in the 1954 movie White Christmas, Irving Berlin.
There’s quite a bit of “I’m there to keep my eye on her” – uhh, him. Unlike a strict chaperone intent on seeing that no hankies get pankied, one’s sister/brother can be trusted to turn a blind eye then assure Mummy and Papa that you were never, no truly, not for a moment, out of each other’s sight.
Irving Berlin
I do assume that Dr Sue Bidrose is well aware of Mr Neville Frost’s misleading and untruthful responses to Bev Butler’s LGOIMA request. I would also assume that Dr Bidrose will surely be expecting a very good explanation in the days to come.
Whatever did we do for innocent amusement before Google?
“Frosty the Snowman” is a popular song written by Walter “Jack” Rollins and Steve Nelson, and first recorded by Gene Autry and the Cass County Boys in 1950.
Then there’s this from http://www.merriam-webster.com/dictionary/snow, after the weather-related stuff:
Snow, synonyms
bamboozle, beguile, bluff, buffalo, burn, catch, con, cozen, delude, dupe, fake out, fool, gaff, gammon, gull, have, have on [chiefly British], hoax, hoodwink, hornswoggle, humbug, juggle, misguide, misinform, mislead, snooker, deceive, spoof, string along, sucker, suck in, take in, trick
The fact of corporate theft (ultimately, of ratepayer funds) as much as any lack of financial integrity or adherence to (council-owned company or department) accounting policy runs counter to city council and ratepayer safety.
The fact of all this, including the Hedderwick/Frost debacle now published, MUST hang like glowering inquisitional clouds over the DCC chief executive’s (we hope) comprehensive stadium review, to practically deny continuance for protracted (extremely obvious) white collar fraud and corruption – the massive exercise in old-boy greed that undermines Dunedin City.
Elizabeth. In China they shoot these types. Funny, given the Communist Party’s own rampantly corrupt capitalism. Maybe it is a wistful nostalgia for something tangible from Mao Tse Tung’s time?
Mao, along with ‘Uncle Joe’ Stalin, loved wholesale purges. Something so cleansing about having a good purge and a prerequisite for cementing a new order. Every effective leader, good or bad, does it.
I always believe we can learn a lot from other cultures. Don’t you?
Peter, ‘I do’ in the same way a bad curry sent through the intestine might effect.
We’ll have to remember to keep an eye on Slippery Davies’ future reporting of ground attendance numbers. He let slip the other day that there were in excess of 2,000 ground and foundation members. Those people, as a rule, get included in the event attendance figures, whether they were physically there or not. Apparently that is common practice around all stadia, but not all stadia need to be seen generating the same income as we do. Take the upcoming football match in July. It is reported that 9,500 tickets will need to be sold just to cover the direct event purchase cost for the day. If the final attendance report shows 10,000 then that is in fact only a maximum of 8,000 people paid for their tickets, and that somewhere between 8,000 and 10,000 people actually showed up.
Phil, when you look at DVML’s accounts you will see for Y/E 2012 operating revenue was $6.085m and at Y/E 2013 it was $8.205m. To me that indicates clearly that DVML only ever gets a rental for use plus a bit of a sling from sales. The actual ticket sales revenue goes to the promoter. So it doesn’t really matter if it is a modest crowd or a sell-out full house. The real money goes elsewhere. In the case of the test on Saturday the NZRFU will take the bag after paying a match fee towards DVML’s expenses (extra staff etc). So that immediately blows away Cr Whiley’s contention of huge economic benefits to the city. As most of the ticket revenue will be from the local citizenry, that is a huge export of Dunedin’s wealth away and gone. These so-called economic bonanzas are a myth fostered by the promoters of the stadium.
I do not think that Hedderwick was ever going to be a goer. But what about our old friends the CSCT? In its return lodged last year that covered the period 2012 – 2013, quite a lot was going on in an organisation that was solely set up to construct and manage a stadium that had been constructed and handed over to someone to manage quite some time before this financial reporting period began. They began with about $100,000 in the bank – described as ‘equity’.
Apparently 4 unpaid volunteers put in 1000 hours each over the year – Doing what?
An anonymous donor (perhaps Sky City of Kim DotCom?) gave them $260,000 during this period – For what?
$300,000 of the $366,000 of expenses accrued over the period were incurred as ‘distributions towards stadium construction’ – Paid to who and for exactly what purpose?
The remaining costs were roughly evenly split between trust and project costs ($14,331 + $24,854) – What project?
and (wait for it Bev…..)
$26,087 for a ‘post construction dinner’.
This particular item merits its own note in the accounts:
‘The post construction dinner was fully funded by third party contributions included in sundry income in the previous year’ – I wonder if they knew that was what it was going to be used for.
However, apparently waiting a year makes it OK to eat and drink the proceeds…
This may not be the end of these goings on. Note 10 states that:
‘The Trust will continue to receive donations [in] the future from parties committed to its purposes’ – How interesting. What purposes are those I wonder?
From Hedderwick’s LinkedIn page:
“Commercial Manager
CST
2004 – 2010 (6 years)”
The CST didn’t register until August 2006.
The CST’s financial statements only declared 2 years of employees’ salaries.
Does LinkedIn have a “corrections” policy to prevent members posting fraudulent material?
Exactly right, Calvin. 90% of the gross revenue from ticket sales comes directly from existing disposable income within the stadium catchment region. $50 spent at the rugby means $50 not spent elsewhere in the region. It has a zero income effect. In fact, as you say, it can even be a negative income effect, with the majority of the gate takings disappearing out of the city directly to the NZRFU. I don’t recall now the exact figures but the gross take for the venue hirer (note, that is the ORFU and not the stadium itself) is something around 20-25% of the gate sales for a Super Rugby match. From memory there is a flat fee paid for normal test matches of somewhere around $50k. That is, as we know, an operating loss for the venue for the day. It is only when there is a Wallabies match or a British Lions match that the fee received comes close to covering the direct operating expenses for the day. As for surplus income for debt servicing, maintenance, overheads, salaries, well, forget about that.
I had to have a quiet chuckle. Despite “Hedderwick gets all clear”, it seems that Guy has suddenly removed around 50 photos from his personal social media site, depicting himself at various locations during his global jaunt. Strange, I thought he had done nothing wrong ?
Good spotting, Phil. I bet he has gone quiet on Twitter, lately, with some of our locals, who won’t want to be associated with him now. Must have been deja vu for him when he left South Africa some years back. Persona Non Grata.
Google ‘Guy Hedderwick, South Africa’.
Fascinating!!!
What did you make of this, http://www.famousmormons.net/rugby.html?
Hah. Nice to know those cleancut Mormon boys have their own fallen brothers. Maybe Guy learnt his marketing skills from door knocking for Joseph Smith. Must have had better luck than the Jehovah’s Witnesses.
Probably too late, Guy. Damn, all those verified screenshots. *gulp
Hmm, I wonder how many still exist on other people’s pages. Tagged photos can probably be searched. I’m not into social media enough to know how that works but have read warnings along the lines of “don’t post pissed photos because future employers will probably check your facebook etc and even if you remove them you can’t stop other people copying them and sending them around.”
Facebook search GuyHedd
http://www.espnscrum.com/scrum/rugby/story/39005.html
Key sentence: ‘His axing follows the specialist forensic audit and an internal disciplinary inquiry into the financial affairs of the union.’
Searching a bit more it seems charges were eventually dropped, seems they were accusing him of helping his boss to divert some grant money to use to fix his car – it may be that there wasn’t enough evidence, or maybe that he stood there silently and overlooked his bosses behaviour, or maybe he turned state’s evidence – one can only guess, it’s not really obvious why the charges were dropped – you’ll notice he didn’t get his job back.
Could be different there, but…
Here if a person is dismissed or charged or otherwise dumped on, and it turns out they didn’t deserve it, there’s compensation, reinstatement, all manner of “putting it right” to make up for what they were put through. As Mike says, “notice he didn’t get his job back”.
(it does make one wonder what sort of due diligence CST did when they hired him, did they know about this part of his background? surely they at least googled him)
I think the CST would probably have felt ‘he’s our man’.
I assume that the most effective way of terminating Mr Hedderwick’s employment would be any non-disclosure of any criminal record, but if he had failed to disclose that he had been dismissed for financial shenanigans at his previous employment, that would be good enough I would have thought. I wonder if Mr Hedderwick’s current employers at Adelaide know of the full story and history of this man.
But the interest now must surely switch to Neville Frost.
He, as I have said, was the signatory on a number of applications for funds made to TTCF. Enough has been written here or elsewhere about the detail of that, but suffice to say that it is a matter that has not yet “gone away”. But ignoring that for a moment, Mr Frost supplied information under the provisions of the LGOIMA which was untruthful. Not by a couple of bucks, but by tens of thousands of dollars. In addition, he issued a press release accusing Bev Butler of a number of things and impugned her character.
That is not something which can be left to lie.
The ODT pursued Steve Prescott, previous Manager of the Aquatic Facilities, over his side-line perk of running the food machines at the pool. He appeared to have had tacit approval of his perk from his Managers, but it appears to have been his less than forthcoming statements to the ODT about this operation that led to his “resignation”. Yes, he benefitted financially from this operation, but his Managers seemed to have been aware of this and did not tell him to divest himself of this side-line operation. The ODT don’t seem too interested in treating Mr Hedderwick in the same manner as they did Mr Prescott. Yesterday’s headline did not reflect the findings of the Crowe Haworth report at all, and given Mr Hedderwick’s colourful record in South Africa where he is reported elsewhere as being summarily dismissed for financial irregularities, it is hard to see why the ODT should appear to be so sympathetic to him. Maybe it is the OB network surrounding rugby, maybe something else, but there does appear to be a lack of objectivity in the ODT story. Certainly a lack of depth. Nowhere is there a mention of the conflicts in the times that he is said to have been working for DVML or not. And no interest whatsoever in the benefits of his many trips round the globe all paid for by the ratepayers.
Surely Mr Frost can use Google as well as anyone else and surely Mr Frost after working so closely with Guy Hedderwick knew of and approved all the expenditure that was going on. Mr Frost also seems to retain a very strong connection to professional rugby in one form or another and the lines between the operations of DVML and the ORFU or the Highlanders do seem to be very blurred. Mr Frost, I would suggest, has much to answer for to the Board of DVML, but because of the current investigation into DVML and all the structures round the wretched stadium, the Board seems more and more irrelevant. The DCC CEO looks like she has taken this role in this case and I think that Mr Frost could be expected to be asked to explain quite clearly why he provided misleading information under the LGOIMA and impugned the character of a person who has done more than probably anyone else to expose the gross failings of those employed to look after the interests of the ratepayers.
Russell: I don’t think he was convicted, it’s hard to find but there’s one reference to his charges being dropped – as I said above we don’t really know why, it could genuinely be a case of him not being involved, or there might not have been enough evidence, or he might have simply looked the other way while his boss misbehaved (which is still wrong, but maybe not criminal), or he could have got off in exchange for testifying – who knows …. the only other piece of information we have is that the rugby club didn’t take him back after the charges were dropped.
It should have been obvious to CST that something fishy had happened, we don’t know if they knew, or if they cared – ignorance either way.
Russell. You say, ‘The ODT don’t seem too interested in treating Mr Hedderwick in the same manner as they did Mr Prescott.’
It is probably hard to do with a mate who shouts you to the rugby and has a few beers with you.
I understand the ODT was visited by Terry Davies in his first week here and ODT staff were involved in trying to get the Katy Perry concert to Dunedin. (They met the promoter reps at the stadium, who possibly realised how unsuitable it was for their star.) They failed, of course, but it makes you realise how donkey deep the ODT is with the stadium debacle and their vain efforts to give it CPR. Surely it is Davies and his ‘team’ (now vanished from their website) whose role it is to get on with the job. That’s what we pay them for.
This gets funnier, by the minute, watching these desperadoes trying to give their stadium a stiffy.
speedfreak43 on Wed, 11/06/2014 – 1:54pm.
http://www.odt.co.nz/news/dunedin/305310/hedderwick-gets-all-clear-dvml-criticised#comment-57961
The penny has just clicked. The ODT had to do a whitewash on Hedderwick and displace the blame onto a ‘body’ like DVML and pass the whole thing off as bad process and we’ll do better next time.
They had to print some information on him, but did Hedderwick have something on certain ODT staff? They were cosy together, afterall. He could have conceivably turned nasty if they did their proper job. He was capable of doing so.
Ears are to the ground, jam jars are up against the wall.
The Crowe Horwath report on Hedderwick will be published at the DCC website as work loads allow. It’s coming.
That’s transparency in action. Great.
Today’s over hyped growing like a weed tourist mecca is tomorrow’s tawdry dump. Just look at Blackpool, Southend Atlantic City and Coney Island.
The Crowe Horwath report (May 2014) on Guy Hedderwick’s expenditure has been added to the post at the top of this thread.
NOTE: The report is not the result of a forensic audit, which should now take place to provide clarification for Mr Hedderwick and his manager.
QUESTION: Why is Dunedin City Council not seeking requirement for a forensic audit? Does this cut across the review of the stadium as a whole?