Inside a Donald Trump audit: Missing books and unusual accounting

Reporting cited here

1. documented

   A government audit attributed reduced public rent receipts to an accounting change. The hotel partnership disputed parts of the city's analysis.

   Sections on the accounting change and city audit

   Grand Hyatt accounting-method change: Audit finding · Cited analysis

2. reported

   The hotel partnership changed the accounting treatment used to calculate rent linked to project income.

   Sections on the accounting change and city audit

   Grand Hyatt accounting-method change: The record · The record

3. documented

   Trump's partnership operated the hotel and was responsible for the challenged accounting.

   Sections on the accounting change and city audit

   Grand Hyatt accounting-method change: The record · The record

4. reported

   The partnership disputed the city's position, and the reporting does not establish that every accounting issue was finally adjudicated.

   Sections on the accounting change and city audit

   Grand Hyatt accounting-method change: Evidentiary limit · Evidentiary limit

5. documented

   City auditors concluded that the change lowered the rent due to New York City.

   Sections on the accounting change and city audit

   Grand Hyatt accounting-method change: Who paid · Who paid

6. documented

   The audit contradicts an account of unqualified administrative performance. The partnership contested the findings, and the audit is not treated here as a criminal adjudication.

   Sections on the accounting change and city audit

   Grand Hyatt city audit and back-rent dispute: Audit finding · Cited analysis

7. documented

   The hotel partnership disputed the audit conclusions, and the record cited here is not a final fraud judgment.

   Sections on the accounting change and city audit

   Grand Hyatt city audit and back-rent dispute: Evidentiary limit · Evidentiary limit

8. documented

   City auditors reviewed the hotel's rent calculations and reported missing records and accounting issues.

   Sections on the accounting change and city audit

   Grand Hyatt city audit and back-rent dispute: The record · The record

9. documented

   Trump's partnership operated the hotel subject to the audited rent agreement.

   Sections on the accounting change and city audit

   Grand Hyatt city audit and back-rent dispute: The record · The record

10. reported

    New York City sought additional rent from the hotel partnership based on the audit.

    Sections on the accounting change and city audit

    Grand Hyatt city audit and back-rent dispute: Who paid · Who paid