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Number One
QAI McClure Watters Hpetatvor
4 Chartered Accountants Belfast BT1 3GP
i] Northern Ireland
Ourref; 8135/RWG/SA
Your ref. ~TM/MP/CRIM
John J Rice & Co
m Solicitors
9-11 Crumlin Road
Belfast
BT14 6AA
22™ December 2004
Dear Sir,
Your Client: Alan McLaughlin
Fa] Further your letter of 14” December 2004 please find enclosed a copy of our revised draft
report incorporating the additional information gathered from the consultation of 3" November
2004. I as yet have not received any comments on our draft report of 19" October 2004 and
would appreciate any observations so that I may issue the enclosed report in its final form.
It has also come to my attention that although we quoted for 45 hrs of work this has now
been exceeded significantly. I have attached an analysis of our time to date and would
apologise for the oversight in not obtaining prior approval for this level of time input. I would
be pleased to receive guidance on how we should proceed in relation to these costs.
a] If you have any queries regarding the above please do not hesitate to contact me.
)
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I
Ay
eS
Consultants Hrs
I Description
initial review of material/exhibits 14
Meeting with A McLaughlin (26/05/04) and review of information gathered 5
Preparation vt letters dated 14/07/04 and 30/07/04 2
Consultation of 1/09/04 and review of exhibits and information gathered 5.5
' Preparation v! letters dated 2/09/04 and 23/09/04 2
of 8/09/04 and review of exhibits and information gathered 5.5
$.5
14
Review of acitional information received on 8/10/04 7 :
Analysing an Summarising Claim 4
‘Anal sing anv! Summarising Weekly Cash Account Summaries 2
Preparation o! draft report and associated Appendices. 26 I
Consultation of 20/10/04 15
Consultation vf 3/11/04 and review of exhibits and information gathered 3
Review of advitional information received 3
n of draft report 5
Total 105
Partner Hrs
ot material/exhibits 1
fon ot 1/09/04 3
Consultation «! 29/09/04 3
Consultation «f 20/10/04 16
[ Review of drafl report 4
[Total 10.5
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8135/RWG/SA
TM/DM
John J Rice & Co
Solicitors
9-11 Crumlin Road
Belfast
BT14 6AA
21" December 2004
Dear Sirs,
Your Client — Alan McLaughlin
In accordance with your instructions we have pleasure in setting ‘ut below our Comments in
respect of the charges under Section 17 (1) (@)s0f:the Theft Act (Norther Ireland) 1969
against your client Alan McLaughlin. ts .
Section
1 Introduction
2 Background :
3 The Horizon Computer System and Post Office Procedures ,
4 Statement of Complaint
5 Comments in relation to thé’Statement of Complaint
6 Conclusishs
Schedule
1 Expert Witness Declaration
Appendices
A Summary of Claim
B Daily Report (Horizon)
c Weekly Summary (Horizon)
D Cash Account (Final) (Horizon)
E Missing Dockets/Foils Claim Example
F Group Total Casting Differences Claim Example
Gc Adlist to Main Summary Claim Example
H Transaction Log ~ 11 July 2001
I Transaction Log Availability
Sample Transaction Logs
K Audit Report ~ 31 May 2001
L Audit Report ~ 11 January 2002
M Weekly Cash Account Summary
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We would draw your attention to the fact that our report is strictly limited to financial matters
and should not be construed as expressing opinions on matters of law, which are for the
Court to determine. However, it necessarily reflects our understanding of such matters.
The report provides financial and arithmetical information to assist you, Counsel and the
Court in assessing the case against Mr McLaughlin. This can only be done in the light of
all of the evidence, arguments and contingencies that may have to be considered.
41. INTRODUCTION
4.1 In accordance with the instructions from John J Rice Solicitors we have
reviewed the Statement of Complaint and have commented thereonon behalf of the
Defendant, Mr Alan McLaughlin. The report has been preI
ed on behalf of Mr
McLaughlin and has been based on information provided to us by the Post Office and
as set out in the Statement of Complaint prepared by Chief Superintendent J Lindsay-
White, District Commander of the Antrim Road Police Service of Northern Ireland and
the Department of the Director of Public Prosecutions. We haye not carried out any
verification of this information other than as specifically stated in is, report.
1.2 In undertaking the assignment we have reviewed the following key documents
provided to us:
(i) Statement of Complaint detailing 15 charges under Section 17 (1) (a) of the
Theft Act (Northern Ireland) 1969 against Mr Alan McLaughlin;
(ii) Letter from the Department of the Director of Public Prosecutions dated 1
June 2003 detailing that the 15 charges at (i) above are specimen charges
and that it is intended to put forward evidence in relation to £10,288.47 of an
alleged loss; i
(iii) Breakdown of £10,288.47 alleged loss;
ye
of Exhibits;
(v) Available transaction and events logs from Fujitsu;
(vi)>. Weekly cash reconciliations;
(vii) Brookfield Post Office Call Analysis to Help Desk (June 99 — Feb 02); and
(vili) Audit reports of Brookfield Post Office dated 31/05/01 and 11/01/02
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2. BACKGROUND
2.4 We understand that the Defendant was the sub-postmaster at Brookfield Post
Office, Tennent Street, Belfast from July 1999 to July 2001. We also understand
that he was self-employed in this regard operating the Post Office under a franchise
agreement. Although he was self-employed he was paid a salary by the Post Office
reflecting the amount of monthly business conducted.
2.2 The offences in question are alleged to have occurred in the course of his
employment from December 2000 to July 2001 and-relate to the alleged
misappropriation of cash by the Defendant. I The» total amount claimed is
£10,288.47 as detailed at Appendix A. This amount is discussed in detail at Section
4 of our Report.
2.3. The Statement of Complaint schedules a sample of the alleged offences and each
offence is “worded” as follows :-
“That you (the Defendant) .... dishonestly and with a view to you for yourself or
another or with the intent to cause loss to another, falsified a document required for
an accounting purpose .... contrary to Section 17 (1) (a) of the Theft Act (Northern
Ireland) 1969”.
2.4 On 26 July 2001 the Post Office sent an Audit Team to investigate the affairs of the
business and suspended the operation of the business.
2.5. The Defendant's contract was terminated approximately 1 month after the audit
team investigation.
26 The Post Office continued o operate unde! ne control of an agent but was
eventually closed in February 2002.
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3.1
3.2
THE HORIZON COMPUTER SYSTEM AND POST OFFICE PROCEDURES
The following is our understanding of the Horizon Computer System which was
operated at Brookfield Post Office and the associated procedures in relation to the
posting and processing of Pension and Allowances transactions. This
understanding is based on our discussions with Mr McLaughlin, Ms Suzanne Winter
(Post Office Investigating Officer) and our review of the various documentation
supplied.
(i) The foil from a particular Pension/Allowances Book (P/A Book) is input to the
computer system. The employee must key in the amount of the transaction
and the identifying group. It is possible that various differing amounts can be
input in relation to a particular transaction.
(ii) Cash given to the customer and the foil is removed from the P/A Book.
(iii) The foil is placed in a tray which separately identifies each payment and
allowance group.
(iv) At any point in time, an “adlist” can be printed (showing every group, no per
group, total value) and checked to the total number and values foils per the
tray. This is generally taken either once or twice daily.
(v) Any discrepancies identified are rectified on the computer system at this stage
and a final report is printed (Appendix B) and wrapped around the
counterfoils.
(vi) The system is balanced forward so that the new transactions are recognised
in a new adiist.
(vii) Every Wednesday at 4pm a weekly summary is printed (Appendix C) which
shows all transactions per group for each time an adlist has been closed off.
(viii). A weekly cash and stock count is performed and totals input to the Horizon
system.
(ix) A cash reconciliation report is printed (Appendix D) from the Horizon system
comparing the theoretical closing cash balance (using last weeks b/f and all
cash input and output transactions) and the actual cash balance counted.
Any discrepancies between theoretical cash held and actual cash held are
noted in the discrepancies table on the front page of the cash account.
(x) The weekly summary and all the counterfoils are sent to the Paid Order Unit,
Lishally, Londonderry.
We understand from Mr McLaughlin (confirmed by Ms Suzanne Winter) that 4 tills,
operating a joint balancing system where in use at Brookfield Post Office. This
system combined the transactions of all 4 tills so that all reports showed a collective
position.
Each employee had a separate logon and user name with their password changing
every month (per Alan McLaughlin)
Horizon System has the
s completed. duri
tion Logs” detail tt
tion amount. It is noted that
showing all
orts Known as.
tion group and the
on these reports is not
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transaction specific i.e. specific foils inputted cannot be directly traced against
specific User IDs.
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4.
44
4.2
43
44
45
4.6
STATEMENT OF COMPLAINT
A copy of the schedule detailing the £10,288.47 loss is attached at Appendix A and
is summarised as follows:
Keying Errors
Reversal of Transactions 3
(229.58)
Missing Dockets/Foils 6,422.23
Group Total Casting Differences 201.30
Adlist # Main Summary 3,894.52
Total
We have not commented on the above Keying Errors and Reversal of Transactions
which total (£229.58) as these reduce the total claimed against Mr McLaughlin and
also because they are not:considered material in.the context of the overall claim.
We have commented bel in the each of the remaining categories as follows:
Missing Dockets/Foils - £6,4;
The claim in relation to missing dockets/foils arises due to the number of inputs in
relation to a particular Pension and Allowance grouping (P/A grouping) not equalling
the number of foils received i.e. the number of P/A inputs on the weekly summary
and daily adlist equal each other, but are not matched by the number of foils
received.
‘Attached at Appendix E is an example of the Post Office workings in relation to the
claim for the week ending 27 December 2000. The variance in relation to this week
totals £213.45 (detailed at Appendix A) and is analysed as follows:
I Date Group” I Per Horizon Per Foils Variance
L ee — £
I I
I 24/12/00 13 I2x£125.94claimed I1x£125.94received I 125.94
I 27/12/00 I 13 I 2x£87.51claimed I 1 x £87.51 received > 87.51.
I
I _I [213.45
The claim is based on the assertion that inclusion of a transaction in the absence of
a supporting counterfoil is evidence that cash has been misappropriated and that
Mr McLaughlin was responsible for the discrepancy and hence the alleged loss
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Group Total Casting Differences - £201.30
4.7 The above loss in relation to group total casting differences can be broken down as
follows:
31/01/01 7 0x £226.30 claimed I 0x £226.30 received
04/04/01 -1x£25.00 claimed I 0x £25,00 received
4.8 Attached at Appendix F are the Post Office workings in relation to the claim of
£226.30 for the week ending 31 January 2001. The ‘workings show. that ‘although
zero units have been claimed in the volume/column, an amount of £226.30 has
registered in the value column. At present W lo not have an explanation ‘or Know
of a reason as to why this did and could have: urred:
49 It is extremely unusual that the computer system shi allow such an entry to
occur. The claim as set out at Appendix F.is not supported by any detailed adlists
or other documentation on which would gi yy indication of how this discrepancy
has arisen. The transaction log for this particular period is not available. We are
therefore unable to comment further in relation to this item.
Adlist 4 Main Summary - £3,894.52
falling the main summary arises
relation to particular P/A grouping on the weekly
daily adlist and the number of foils received. After a
Sto print an adlist which will agree to the number of
foils processed in that pet after this adlist has been printed an additional
transaction is "processe wheneversthe weekly summary is printed, the total
volumes and values Will not agree.
4.10 The claim in relation to
due to the number of input
summary not Soualing th
period of trading it is po:
4.11 Attached at Appendix ic is an example of the Post Office workings in relation to the
claim for the week ending 13 June 2001. The variance in relation to this week totals
£67.50 (per Appendix A) and is detailed as follows:
Main Summary Per
Horizon
Sub total of Adlist
Per Horizon
3
49 foils at £3,270.78
60 foils at £3338.28
4.12 Whilst the means by which the difference is identified under this heading is different
from missing dockets (see 4.4 to 4.6) the fundamental issue is the same 1.e. that
transactions have been processed which are not supported by P/A foils.
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5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8
COMMENTS IN RELATION TO THE STATEMENT OF COMPLAINT
In broad terms the information provided by means of exhibit and discovery does
support the assertion that transactions have been processed through the Horizon
system which are not supported by appropriate payment counterfoils.
These transactions relate to cash payments made to the public/customers of the
Post Office and as such the absence of appropriate vouchers may be an indication
that cash has been deliberately misappropriated.
However the following issues relating to the nature of im and the “adequacy”
of supporting evidence are highlighted.
Negative Balances
following negative balances are incorporated into. the alleged ‘loss’ totalling
£10,288.47 (Appendix A): =
£
Keying Errors (12.5791 2 88
Reversals (221,95) :
Missing Dockets (221.65)
Group Total Casting (25.00)
Adlist # to Main Summary (260.45
AA (741 62)
The above amounts have in effect been contrad against alleged losses of
£11,030.09 to arrive atiithe loss of £10,288.47 (i.e. £11,030.09 less £741.62 =
£10,288.47). Mr McLaughlin has been accused of dishonestly and with a view to
gain for himself or anoth TOF with intent to cause loss to another, falsifying
documents «required for accounting purposes. With the inclusion of negative
balances totalling £721.62 Mr McLaughiin.is in effect being accused in part of the
opposite i.e. dishonestly and with a view to loss for himself or another or with intent
to cause gain to another, falsifying a document required for an accounting purpose.
The logic of such an assertion would appear flawed. The existence of such
amounts would be more likely to arise as a result of:
(i) Poor bookkeeping and controls;
(ii) Ongoing inaccuracies in the computerised system, or
(iii) A combination of these factors.
Incomplete Audit Trail
The Horizon System has the capability to reproduce reports showing all transactions
completed during a specified period. These reports known as “Transaction Logs”
detail the user, the date, the transaction group and the transaction amount. A major
limitation to these reports is that the transactions recorded by Horizon and reported
on the logs are not transaction specific i.e. specific foils inputted cannot be traced
against specific User IDs. Therefore if false transactions are input into the Horizon
computer system, it is not possible to detail who created these.
An example of this is can be viewed at Appendix H where a transaction log appears
to detail Group 7 Pension and Allowance transactions in the amount of £302.60
from 8.02 am to 12.52 pmon 11 July 2001. An amount of £302.60 is included in
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5.9
5.10
5.11
5.12
the £10,288.47 alleged loss at Appendix A for the week ending 11 July 2001
described as “received Sub Total of adlist 166 foils at £30,795.53 claimed on Main
Summary as 167 foils at £31,098.13. This would appear to suggest that an
additional “false foil” for an amount of £302.60 was input to the Horizon system. As
can be viewed at Appendix H the following initials relating to the following
employees all input transactions of £302.60 during the morning of 11 July 2001:
Initial_I Employee No of Transactions Input
AMC I Alan McLaughlin I 6
CKE I Carol Kerr 8 3 “4
7 i
MW. Mary Woods
It is not possible to identify which one of the above employees and which
transaction relates to the missing foil of £302.60
Incompiete Information
The Horizon system is operated by Fujitsu’and all tran: ictions recorded by each
Post Office is backed up and held. After a period of 18 months,the transactions are
deleted from the Fujitsu system. The Post Office did'n their investigations
choose to ask for the transaction logs to be!provided o1 tained for the period
covering the investigation. The elapst of time is now such that the logs cannot be
obtained (See Appendix !) Are
It has therefore not been possible to trace the amounts per the alleged loss of
£10,288.47 to transaction logs to see if any trend in relation to the employee
postings and the time these ‘occurred.
The weaknesses regardi he content of the transaction logs (i.e. the fact that
individual transaction entries cannot be traced to specific User IDs) is referred to
above. This weakness would reduce the usefulness of the transaction logs to an
extent. However in the absence Of,the relevant reports we are unable to conclude
jether’review of the logs’in their entirety may have assisted our
Postings not made by Mr McLaughlin
We have reviewed the transaction logs available to us and compared these with
adlists.and counterfoils including related stamp markings (summarised at Appendix
J). Theoretically if the transaction logs are complete it should be possible to trace
the number of transactions of a specific value from the transaction log to the adlist
and number of counterfoils. Any difference in these numbers of transactions could
indicate that a loss may have taken place. A comparison of the stamps made on
the counterfoil also took place to see if any trend could be established. We would
note the following:
(i) The number of transactions per the transaction logs (Appendix J) and the
number of transactions per the daily adlists and weekly summaries (per the
exhibits) do not agree. As commented upon above it would be expected that
a difference of one should arise i.e. the alleged false transaction. As can be
observed at Appendix J on 3 occasions a difference of 2 arises and on one
occasion a difference of minus 2. This would suggest that additional
transaction logs or adlists would be required to fully reconcile the amounts.
We are unable to comment as to why this has occurred except to highlight a
further absence of information.
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(ii) There are 3 transactions in relation to an alleged loss created by Mr
McLaughlin as follows:
Employee
Carol Kerr
Ruth Lavery
Mary Woods
Lorraine Archer
Date Week Ending I Alleged Loss
£
06/07/01 11/07/01 65.30
09/07/01 41/07/01
aio7i01 I 25/07/01
As noted above based on the transactions logs Mr
any of the transactions which it is alleged have res'
fed in the loss.
loyees who input
(iii) No apparent correlation is noted when. comparing thi It
id jormally have used
transactions per the transaction. fog and ‘those who woul
a specific stamp. Pet a
5.14 As noted at 5.18 below at the audit of 31 May 2001 it was noted that the Sub
Postmaster was using a former staff member's ID. It is our understanding that the
above staff were all in employment ‘at Brookfield Post Office up until the time in
which Mr McLaughlin's contrachwas terminated.
Audit Reports
5.15 We have obtained copir Me audits which occurred at Brookfield Post Office on
31 May 2001 ‘Appendix K) and 11)January 2002 (Appendix L). The audit was 2
i “thé product/process. controls, in place at the branch. The following
441 Jan 2002
Controls
5.16 From the above it would appear that control weaknesses in both the cash account
and cash management worsened after Mr McLaughlin left Brookfield Post Office in
July 2001.
5.17. In the May 2001 audit it was noted in respect of cash management that cash.
holdings were found to be adequately controlled. Cash produced to the auditors
reconciled to cash declared by the Sub Postmaster with a difference of only £39.28.
5.18 In the May-2001 audit high control risk was noted with respect of Horizon Systems
Controls. It was noted that passwords were not confidential to the individual
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operator. The Sub Postmaster was using a former staff member's ID at the time of
the audit.
5.19 In the January 2002 audit it was noted in respect of cash management that cash
holdings were found to be a high risk. Cash counted at the audit was compared to
the declared figure and it was found that the cash was not accurately declared at
the close of business. A discrepancy of £5,985 was discovered
5.20 Overall at the time of the audit in January 2002 a full check of cash, stock and
vouchers revealed a shortage of £(1,031.93). oe
National Business Support Centre Calls
5.21. The National Business Support Centre Call Log was fe\
which Mr McLaughlin's contract with the Post Office \wa:
calls which we believe are of relevance to this
[Date Incident 1D .
3310872001 I 120422759 I PM took over office’in Augt andjhad #600 discrepancy
could clear this
wainow taken out
yunting instructions
got to take it out of
suspense {
but havecho”
a discrepancy ,#620.70 from cash. shortages into final
42/09/2001 I H11010273 I Doinga final account on an office.and wants to put through I
account deficiency
24/09/2001 I Q11037385 <I Sat. Challenge all 620.70 hot cleared ***see incident log*** I
27/09/2001 “TPM has done meter token reconciliation and there are 42
missing from week 24 she took over office in week 26 and
“she wants to know where to report to
70/10/20015 I) Dir Wk29 #232.90 loss unauthorised unidentifiable loss I
(azor200%~ 20475825". I Week #313.11 loss ‘unauthorised below minimum amount
18/40/2001 7120476484 How to make good a loss
43/12/2001 11241159 I Escalation for over 41 errors in 3 months. PD6 0 PD7 8 PD8
: 6
74/12/2001 I H20529896 I Dir Wk30 #511.77 loss unauthorised ***see incident log by I
using infoview before replying thank you"**
_
1 15/01/2001 Q11299524 I 5 errors #20.00 all cash acc discussed report with Lorraine I
i] I advised her to double check parcel traffic entries against I
I I printout prior to rollover
a Horizon Support Help Desk Calls
ns 5.22 The Horizon Support Help Desk Call Log was reviewed for the period June 1999 to
E February 2002. Of 175 calls made to Horizon 15 (8.6%) were in relation to
forgotten or changing passwords or a user being locked out or not being able to
logout of the computer system.
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5.24
5.25
Weekly Cash Accounts
A weekly cash and stock count is performed and totals input to the Horizon system.
A cash reconciliation is printed (Appendix D) from the Horizon system comparing
the theoretical closing cash balance (using last weeks b/f and all cash input and
output transactions) and the actual cash balance counted. Any discrepancies
between theoretical cash held and actual cash held are noted in the discrepancies
table on the front page of the cash account. Attached at Appendix M is a summary
of the weekly cash accounts discrepancies between 29 March 2001 and 7 February
2002. As can be viewed the largest discrepancy noted while Mr McLaughlin was.
working in Brookfield Post Office was a shortage of £70.43 on the week ending 5
July 2001. After Mr McLaughlin's employment was. terminated by the Post Office
discrepancies of over £100 were noted regularly.
‘A further anomaly is the fact that after Mr McLaughlin left the Post, Office both
surplus discrepancies and shortage discrepancies can be noted in the majority of
the weekly cash accounts. This is in contrast to the period prior to Mr McLaughlin's
departure when the trend was for either a surplus or a shortage to occur (but not
both). “
The data provided in relation to the Support,Centre calls (see 5.21 above) and the
Cash differences after Mr McLaughlin's: departure would indicate that there were
continuing difficulties experienced regarding the reconciliation of cash balances at
Brookfield Post Office
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6.1
6.2
6.3
6.4
6.5
6.6
Conclusion
The Horizon System operating within the Post Office is designed to manage and
track cash transactions passing through the Post Office. Comparison of 3
“theoretical cash balance” with an actual cash balance on a weekly basis identifies
any discrepancies arising as a result of cash being over or under stated (cash
surpluses Or deficits).
The theoretical cash balance is calculated by taking the previous weeks opening
balances, adding receipts and deducting payments to calculate a closing cash
balance.
As with any system the accuracy and integrity ‘of the information isiimpacted upon
by a number of differing but interdependent factors: 3
(i) the integrity of the computer software I elf;
(ii) the controls surrounding the system; ‘K
(iii) the controls surrounding data input;
(iv) the accuracy of data input; and
(v)__ the training and quality of staff p
the system.
From our review work in relation to the Horizon system operating in Brookfield Post
Office we would conclude that there ‘were clearly ‘ongoing difficulties regarding the
reconciliation of cash balances at the Post Office. This is evidenced as follows:
(i) the discrepancies i lent ied as a result ¢ e current investigation;
(ii) ongoing cash surpl 3S and deficits which occurred not only during the period
of Mr. McLaughlin’ “employment but which continued after his departure
(indéed ‘the’magnitude of reported differences increased after his departure in
or around July 2001), ™
(ii) a high number of calls to the help line many of which related to difficulties
regarding the cash reconciliation’s on the system.
The evidence produced from the investigation has identified that for a significant
number of cash payments made during the period December 2000 to July 2001 that
supporting pension or allowance vouchers are not available.
The absence of such vouchers could be explained by any of the following (or a
combination of these):
(i) that an individual transaction is valid but that the supporting voucher has been
lost; or
(i) that the transaction has been keyed in error and that cash was not in fact paid
out; or
(iii) that the transaction has been deliberately created to reduce weekly cash
discrepancies but that cash was not in fact paid out; or
(iv) that the transaction has been deliberately created and that cash ‘has also
been taken
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I
Our review has been restricted by the fact that the Transaction Logs which detail all
Nntries to the system are Not available. These logs record transactions but also
record user ID's which show who has keyed each entry.
The charges brought against Mr McLaughlin are stated in the following terms:
“That you .. dishonestly and with a view to,you for yourself or another or with the intent to
cause loss to another, falsified a document required for an accounting purpose .... contrary
to Section 17 (1) (a) of the Theft Act (Norther Ireland).1969”
The inference therefore is that the transactions. which are not supported by
vouchers have been deliberately created by Mr. McLaughlin to “cover up” cash
taken by him or another Person. HES
Our review has identified the following-weakneésses in supporting this assertion:
(i) The differences identified by the review include transactions which have
eee
(ii) For the entries identified and included in the Claim there is no direct evidence
to trace these entries to Mr McLaughlin, although clearly as the Sub-Post
Master he had ultimate Fesponsibility for the operations of the system.
(ili) Furthérmore based on the reStricted logs available for a number of the
transactions claimed in the loss, it would appear that Mr. McLaughlin made
none of the relevant entries for the televant days.
(iv) "Differences continued and indeed increased after Mr. McLaughlin's departure
from the Post Office, This would Suggest that issues Surrounding the cash
discrepancies were not directly related to his involvement (at least fully so).
=
Please do not hesitate to contact either Richard Gardiner or Stephen Armstrong of our
office should you require any further clarification of the above.
McClure Watters
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Expert Witness Declaration In The Matter of Mr. Alan McLaughlin I
1. I understand that my primary duty in furnishing written reports and giving evidence
is to assist the court and that this takes priority over any duties which I may owe to
the party or parties by whom I have been engaged or by whom I have been paid or
am liable to be paid. I confirm that I have complied and will continue to comply with
this duty;
2. I have endeavored in my reports and in my opinions to be accurate and to have
covered all relevant issues concerning the matters stated, which I have been asked
to address, and the opinions expressed represent my true and complete
professional opinion;
3. I have endeavored to include in my report those matters of which I have knowledge
. and of which I have been made aware which might adversely affect the validity of
my opinion;
4. I have indicated the sources of all information that I have used;
5. I have where possible formed an independent view on matters suggested to me by
others including my instructing lawyers and their client, where I have relied upon
information from others, including my instructing lawyers and their client, I have so
disclosed in my report;
ediately and confirm in writing if, for any
6. 1 will notify those instructing me imm
reason, my existing report or opinion requires any correction or qualification;
7. I understand that:
(a) My report, subject to any corrections before swearing as to its correctness,
will form the evidence which I will give under oath or affirmation;
Le (b) I may be cross-examined on my report by a cross-examiner assisted by an
expert;
I (c) 1am likely to be the subject of public adverse criticism by the judge if the
court concludes that I have not taken reasonable care in trying to meet the
standard set out above.
3
F 8 1 confirm that I have not entered into any arrangement whereby the amount or
I payment of my fees, charges or expenses IS in any way dependent upon the
1 outcome of this case.
= : Signed:
Richard Gardiner
T I Date:
#
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APPENDIX A
SUMMARY OF CLAIM
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- Alan McLaughlin - Claim Analysis
i
Keying Errors
Reversal of Transactions
Missing Dockets
Group Total Casting
Adlist # to Main Summary
£ £
(7.63)
(221.95)
(229.58)
6,422.23
201.30
3,894.52
—_—
40,288.47
SS
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Appendix A
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APPENDIX B
DAILY REPORT (HORIZON)
i
soot pees wee wee
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ff ae
field Fads 1817043
Pret i2/o472001"= capro4 abso; SAR
“Pp and A ~ Client Copy i
Allowances
HI gp 05
Total
HI ap 06
ae PRICE VQUME + Wabi 2 i
35.34 1 33.967 I
55.92 1 5.92 i
;
Total NI. gp 06 2 31.86
HI gp 07
OS RICE vOLUNE vatue
51.65 2 103.307
55.30 55.30
Total .
Pe i
NI MW i
PRICE VOLUME VALUE {
4.33 2 8.66, :
9.26 1 32 I
10.26 2 20.587
12.82 1 ele
13.76 1 13.7
14.66 1 14.66%,
15.13 1 1s’
17.44 1 1A,
18.18 1 181g
18.33 1 18.33%
1 18.557
1 We
: 2 38.8%
< 1 19/607
24.8
i 28.307
29.26,
i 30.447
200
1 45,307,
i Bate
1 54,96!
1 ER
1 59.387 I
1 SR I
1 boas {
1 60.8677
1+ 60°38
1 65.
: ea tee
1 67.08
1 626
i 67.5%
1 £8.68
1 OW,
1 31.2907
1 76.56
1 ee '
1 8.
i 82. 626,
1 ALI, if
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5 cat +
8.55 4 E
85.05 1 ; &
8678" i 86. §
' mo Ha,
88.83 i wa,
51. 1 ee
Sh. 1 Er
¢ Eon 1 S88
aot 58.
Hil i 93.1%,
102.10 1 102.1%
114065 1 114.697,
123.53 1 tee
ae
I 1 fa
1
4
1
Total
AI ap 12
_
Total
HL gp 13
peice VOLUME vauug
G 2 7.00 2 Th
AQiD_— 40.0 1 eZ
Vi need ATS 6 250.'
v A340 2 36.887,
MSL E
uot aeaegaaz eae
eg Uee AC eS ‘ MA
~ 45.30 0 0.00
3.CO, Abi 1 wy
yie J 48.33 1 18.7
51.22 2 se
33.59 5 (07a
35.30 eR
2.80 2 125.607
65.78 i ei
66.18 1 ay
6.72 ri oh
71.86 2 MB
72.35 i 72.5
7.84 2 0,
73.21 4 2 Ye
73.25 1 By
73.23 1 EZ
Th 1 wy
74,32 1 1327
ATA 1 74
76.05 r 0%
73 1
717 1
73.33 1
73.93 1
80.18 é
ai.70 1
81.83 2
ai.33 1
84.60 i
85.73 i
86.04 1
B18 i
88.37 1
BB.AO 1
68.50 1
30.17 1
92.15 2
93.52 »2
93.57 e
‘H-08 i
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ue
2
1
1
3
i
1
1
f
1
i 9
1 101.26
1 103.0%
I. 1 403.03
s i 116.907
{21-8} 8243667
122,11 1 122.1
135.00 2 270.00
i ne
«6 1 be
139.83 1 EA
151.34 1 151.3.
Total NI gp 44 29 2712.04
PAA milk (HI) *
PRICE VOLUME VALUE
Total F&A wilk (NI) 8 0.00
TOTALS: VOLUME
Allowances
Grp 0S - C 5S
Grp 06 - W 2
Grp.07 ~ D 15
Sub Total: 72
Fensions
Grp 11-1 71
Grp 12-1 4
' Grp 13- & 34
4 Grp 14-1 29
Sub Total: 138
ilk Tokens P & A
Pah Milk 8
Sub Total: 8
SUBRARY TOTAL: 270
** END OF REPORT ee
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I
APPENDIX C
WEEKLY SUMMARY (HORIZON)
]
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PENSIONS AND ALLOWANCES
OFFICE NAME: Brookfield OFFICE CODE: 1817043
ADDRESS: 213 Tennent street .
C/A WEEK NO: 04
Belfast WEEK ENDING: 18/04/2001
BT13 36G
TIME: 18/04/2001 13:54 .
This summary should be despatched with the CASH ACCOUNT.
GROUP NUMBER OF ORDERS
TOTAL AMOUNT
No FPS7/PS7 PENSIONS ALLOWANCES '¢
P
MOD-ARMY 1 ° 0.00
+. -MOD.Ind Injy 2 ° 0.00
MOD.AIR 3 ce} 0.00
4 ° 0.00
Child/one Parent 5 133 -—~ 3676.15
War Pension 6 Wl — 622.18.
Dis living A121 7 180_— 30695.12
Family Credit 8 ° 0.00
D.0.8. 9 ° 0.00
Pension/tnesupp 10 0 0.00
Income Support 11 365 25281.42-—
Ind Inj/Death Ben 12 40 1569.85 —
Ret Pension/alz 13 467 33272584 2219 5-64
Sickness Ben/all 14 163-— 15774.96
15 o 0.00 ~——
16 fo 0.00
i7 ° “0.90
Use 18 ° 0.00
TOTALS: ‘ oO 1035
Mlk Token PgR
ZkD-Or REPORT *+*
oy FULLY CHEC I.
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oa
FOR INSPECTIO
é
5 Brookfield rap 1817043" 4
* 13:50 18/04/2001 i
x fons and Allowances if
PRODUCT voume 25 4
20-5. q
33
53 4
-20, x
PrP o
TOTAL Grp 05 -c 4. ¢
/
Grp 06 - w PA/OL
Grp 06 ~ AA/OL
TOTAL Grp 06 - %
Grp 07 - p ANOL
Grp 07 - p AR/OL
Grp 07 - p aa/O2
mp 07 -p BR/OL 2361.92
TOTAL Grp 07 - p 10 30695.12
tte a
TOTAL Allowances 324. 3498345
Grp ll > AA/OL so 3422.60
Grp 11 ~ 7 BR/CL 9 8050.44
Grp 11-7 7 4210.87
Grp 11-7 AR/O1 12 8887.51
TOTAL Grp 11 -
Grp 12-7 AR/OL 3 135.48,
exp 12-7 RAO 6 225.08 ’
Grp 12 ~ 7 AR/OL is 46
Grp 12 - ¢ AR/OL 283 I
TOTAL Grp 12 -
1569.05 -—~§
tD 13-2 RA/OL oat 4287.57
Grp 13- AM/OL 200 1419, A ne
Sp 13 -R BA/OL — 8835703 £92%.0
Srp 13 -R AR/O1 ul 7657.02 © f
TOTAL Gzp 13 - R eu saeres 271465. by
TOTAL Grp 14 - 262 5774.
mp l4-7 6 1 ae
aneanane eee T Teer
TOTAL Pensions
PEA Milk
PGA Milk
PEA Milk
PEA Milk
TOTAL PER May
ebnaaaas arte teens
ilk t,
1635n0oe ~
110498-32
"TS END OF RESORT
~ 625
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APPENDIX D
CASH ACCOUNT (FINAL) (HORIZON)
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£ Brookfield
213 Tennent Street
Belfast
BT13 36G
E 181 7043
peace I
2)
2
keene
ze I
HORIZON
Cash Account (Final)
Week Ended: 1804/2001
30
TO BE SIGNED BEFORE DESPATCH OF CASH ACCOUNT.
SUBPOSTMASTER/FRANCHISEE/BRANCH MANAGER: _j
EXAMINED IN TP:
‘TABLE 2 UNCLAIMED PAYMENTS
50 £e Date
26 Unpaid Cheques A
27 ‘Unpaid Cheques 8
28 Unpsid Cheques C
29
30 Vouchers
cc a 14.85 Shortages REMS ote
32 Burglary ete Losses
33 POCL Chq pension homes
34
35 Migration
36
37
38
TABLE 2a) AUTHORISED CASH SHORTAGES:
50
A6 Cash Shortages A
AD -r22 0+ =254.64 CashShartages 8
aB ‘Tash Shortages C
49 Coch Shortagee D
‘TABLE 3 UNCHARGED RECEIPTS
50
60
61
62
63 Propurchse
64 (Cash Surplus A
65 ‘Coch Surples B
66 Surpluses in Rems ett
67
68 Migration
71
‘Surplus
Shrtage
Date: 19/04/2001 Time: 08:59
2001/2002 Week No I 04
GRO
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I
i
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2 Office code:1917043 Week No: 04 week Ending?
18/04/2001
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pate: 19/04/2001 Time: 08:59
TABLE 5(b) STOCK IN HAND BREAKDOWN TABLE 5 CASH, STOCK ETC. IN HAND
50 fp Postage
++5+271.08 — tstCtass Sips ~ I 20 fp
++++523.64 — ndCless Sps ; 4
++5,294.15 Other Postage Itens 50 +-++73,945.26 Cah
‘Sip Bhs Vending 51 Cheques:
544.36 Sp Bis Other 52 F gn Cur Sted Equiv
~B1,00 — SefAd Sips tot Ciess 53 Game Licences
‘Self Ad Sips 2nd Ciass 4
Postal Order Fees 54 Phiatefic terns,
BT s2o08 6,714.23 — Pastage Sips
19.25 Bandi 99 Disc Whale Sips
38.25 Bond2 84
+76.05 Bend?
*B7.20 Bandd
+36.00 Sas 15.00 S67 Phone Cards
31.35 Bands 25.00 £5&£10Phone Cards
‘Home Help J Care Sips
OFR
‘TABLE 10(g) NUMBER OF TRANSACTIONS +3,344.00 POFae Value
o1 5288.10 POFees
72 E111 Certificates (ther £5 Comm Coin
79 08 cigs ‘Vidrian Anviv £5 Coin
78 NS ISA Cash Crocs Warr ‘Armazon Vouchor £10
82 (Cibank M Order ‘Amnazon Voucher £20
81 ‘temafive Colection Vehicle Lic Sips
73 Parcetforce by 9 & 10 Tie Sips
65 Parcellorce 24/48 Water Atty Sips °
66 Internat Datapost
W1 Low Cover
83 Medien Cover B Gas Svgs Sips
75 High Cover ‘SEEBoard Sugs Sips
80 Contract Parcels Intand
67 Contract Parods internat ‘Smartcrods £20
7 es I ‘Special Delery heros
Internat Registered Britsh Gas Smartcards
eternat Recorded LUthewoods S10
Swifter + Registered Open Value PO Fite
Suita + Recorded £20 One 2 One Prepay
Swe E10 One 2 One Prepay
Pareatorce by 1008 £45 Orange Prepay
Viacoda Registraon £5 Orange Prepay
Dive Whise Packs £10 Orange Prepay
Postmans Pouches £85 Vodafone Prepay
SORN £15 Vocalone Prepay
‘BGas Recon/Discon £25 Vodafone Prepay
‘Camelot Vouchers £10 Vodafone Prepay
TVLUTS Pre-Appication
MBNA Loans Issued £10 Virgin Prepay
Pro-order Buy Back £20 Vign Prepay
Change OF Address
Horne Shop Returns
‘Standard Life SHP Apps
PCL Smartcard Appfcations £10 BT Cefnet Prepay
VE Repairs £20 BT Celnet Prepay
POL NI Accept Charge
£10 BT Gobal Cards
£20 BT Gobel Cords
‘Not Lot instant
Unclaimed Payments
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\... 3 Office code:1917043 Week No: 94 Week Ending: 18/04/2001 Date: 19/04/2001 Time: 08:59
I RECETS RECEIPTS (Cont)
= fumbess 00. £p 30 dumbers 0 fp
— + 76,099.92 Balance Brought Fwd 27 £5 &.£10 BT Phone Cards
POOL Chg EM Hote) 52 Home Help/Core Sips
. Philatelic UR AaB
see 210.00 DNSDeposits inc SBEN 34 PO Face Ve
Postal Order WR 21 POFees
i. Telophone Repts 82
15 ++ +7, 838,81 Geolspaynts 18 ‘ther 5 Conm Coin
* ++73.15 Giro Transcash Fees 33 Victorian Anni £5 Coin
9 tet. Driving Permits 47 ‘Amazon Voucher £10
9 Gas Card Recharge 32 ‘rnazon Voucher £20
mo Rod Licences Seles 38 Veticle Lie Sp
Teap Fist Licences 35 TV Lc Sag Sips
ni Bloc Key Recharge: 37 Woter Aity Sips
e Postage UR 44
mS V10 Motor Vehicle 56
20 ‘VI Lic Rr Fees 83 BGas Sig Sps
21 58 DVLA Photos oo Fees 53 SEEBoard Sig Sps
ir 84 Be Accept Charge 61 *
03 Disc Whsle Stps UR 62 ‘Smartereds £20
15 Travel insurance 63
59 Local Schemes 67
85 49 Britsh Gas Smartcards
73 90 Uttewoods Card
09 -- AP IPees Bark
ng 14
C a OFR
“Che Prize Pay Bel Entry o1 fp
‘Nat Lott Game
ca weeue 4.00.00 Instant Win Activate 11 pen Value PO Fite
Moneygram Send 20 £20 One 2 One Prepay
‘Bde Ch Commission 24 £40-One 2 One Prepay
Bde Ch Revaluation 17 £15 Orange Prepay
‘Trav Chqs Seles 18 £5 Orange Prepay
‘Business Purchases 24 £10 Orange Prepay
Pre-order Fge Exch 25 £5 Vodatone Prepay
19 £15 Vodafone Prepay
26 ’ £25 Vodatone Prepay
27 £48 Vodatone Prepay
Chng of Add+ Resirecton 05
RexirecSon Business 06 £210 Vegn Prepay
+ +++ 21.00. Redeection Soci 28 E20 Virgin Prepay
++ +218.G0 TWlconce fees 29
31
32
Redist Net Lott Cards 33
CARRS - Parcels 12 ‘£10 BT Cetinet Prepay
UKPA Fees 13 £20 BT Celinet Prepay
UKPA Charges 14
Franhing Sunrise 15
Other Lethrs Sunrise 16
22 £10 BT Global Cards
+++126,550.00 Roms rom Other Ofices 23 E20BT Geb Cards
Counters Rev Sched 40 Gro EIN BTA Wi No
Loan Te PO (not 80s) 24 41 8G Smartcard Tri
Final Account Surplus 25 42 ‘Unpaid Chgs from TP.
Garne ticences 27 43
Phittede 28 44
Postage 36 45
Discount Whisle Sips 03 60
04
£2 BY Phone Cards Gro Rent
tetera ‘Ped UR Mig I
I Postage WR Mig
I DW Sips UR Mig
219,701.80 RECEIPTS TOTAL I
OFR
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4 office code:1917043 Week No: 04 Week Ending: 19/04/2001 pate: 19/04/2001 Tine: 08:59
PAYHENTS (Contd)
40 Members 10 fp
Fe
32 34
39 40
98 ATM Withdronats
62 DNS WelsiPyts, ENS 67 Gro Rent Bd Entry
a 1,035 66 ++*110,792.32 p Pensions and 40 AL
‘324 ‘a Alowances 86 ‘Final Account Debiisncy
mt Paid 85 +++ 86,855.06 ‘Balance Due to Post Ofte
wee ++ 335.97. Itland Rev Tex Credits
iB = 65.00 3 Posta Orders OFR
bPaid 11 gp
+++ +20,252.04 Green Gro Cheaues —
mt 20
2
644.41 GroOutpayments 22
‘Travel Insce Refund 23
‘Net Lottinst DEACT o1 30
AQ ee eee ee 217.00 AbNa Lot Prizes 23 Ba
5 83 SWALEC Cashed Cheques 27 22 .
37 MidtWest Lothian Payments 43 33
20 ‘itlewoods Prizes 45 34
4 18 MOO Pensions. 47 35
r 42 (Cheques to CHEC I_—_——
» 52 Postal Order DIR += +219,701.80 PAYWENTSTOTAL
eo 10 ‘Ao PayfPers bark
© 12 Phiateie DIR OFR OFR
al 44 ‘Canadian Money Orders
fs 43 Postage OR ‘TABLE 12 PARCEL TRAFFIC
- 46 Encashed 08 Cheques
el 45 ise, Wha! Sips DR 90 Nunbers 90 fp
] 60 ‘Asylum Seekers Vouchers
I OL Debt Cords 86 087°: fnlond Stamped
04 8B - 08B9-° Inland Meter Posted
a 36 92° 093°" Internat Stamped
06 94° 095-- ‘nterat Meter Posted
‘Stock Returns to SSO
Moneygram Receive OFR OFR
ur de Change: Revel TABLE 6 REMITTANCES FROM OTHER POST OFFICES
Testo FrstRate
Business Sales 60 EP
‘POF gn Exchange Out
Reoxns to Ot Pos 14 ---126,550.00 Ca
‘Co-op Business Chq Cached 15 cr
VL Stamps Recind 16 Fn Cur Stor Equi
Tie Sigs Rednd I_—
Water Authy SS Redend OFR
BT Sips Rednd
8 Gas Sips Redd TABLE 6(a) STOCK RECEIPTS FROM SUPPLIES DIVISION
SEEBoatd Sp Redd
61 Postage
‘Swale Elec Stps Rednd — I
“SWEB Sips Rednd 08 1aCiess Sips I
09 2nd Class Sips I
23 ‘Other Postage ens I
UK Passport Fee Rind 48 Stamp Books Vending \
UK Pascpoxt Charge Rind 22 ‘Stanp Books Ober
International Reply Coupons 10 Sell Ad Sips tot Gs
Vouchers Sent To TP ii Saif Ad Sips 2nd Class
Promotional Vouchers I I
I Postal Order Fees
I 37 Bond + I
“Unpsid Cheques to TP I 38 Band? I
Seat 71 Bond 3
I 07 Band 4
I 05 Bond 5 i
06 Bond 6 I
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ez
"TABLE 100) GIROBANK TRANSACTION BREAKDOWN
S Office code:1917043 Week No: 04 Week Ending:
18/04/2001
Date: 19/04/2001 Time: 08:59
TABLE 8 STOCK RETURNS TO SUPP DIVICHESTERFIELD (Con!)
‘Victorian Anny £5 Coin
‘Amazon Voucher £10
‘Amazon Voucher £20
Vehicle Lie Sis
Tlic Sg Sips
70 e
aren 113 1 Transcash / Deps 13 Water Auaty Sips
De. 2 Business Deposits 17
3 ‘3 NSC Purchased 73
2 PSB Purchased 48 8.Ges Sig Sips
2 7B Gasttlty Teash 25 ‘SEEBoard Svg Sips
7 18 Bar Coded Toash 90
1538 19 Gos Token Teash 38 Smarterede £20:
9 20 initial ISA 83
4 21 PGIVERSB 82
4 2 BO Bitsh Gos Smartcards
4 2 53 Utewoods SIC
3 Py 01 Open Value PO Fife
2 5 66 £20 One 20ne Propoy
3 5 Personal Chq Dep 67 £10 One 2 One Prepay
Tonceee 6 Bas Chq Only Dep 61 £15 Orange Prepay
3 8Cnd Tax Cdsvehr 62 £5 Orange Prepay
7 9 Rent Vouchers 35 £30 Oratige Prepay
a 10 Rent Cards: 39 5 Vodelone Prepay
3 7 31 £15 Vodafone Prepay
‘0 Ed 43 £25 Verdahone Prepay
Bae nen, 10 11 Outpymtawes 44 £10 Vodelone Prepay
2 $2LINKSAVE 45
F 13Bns Cash Wals 46 £10 Vegin Prepay
lu * co 49 £20 Vagin Prepay
r 35 50
18 26
5 ‘16 Change Giving 27
29
02 £10 BTCetinet Prepay
il £20 BTCelnet Prepay
14
TABLE 8 STOCK RETURNS TO SUPP DIVICHESTERFIELD sa
56 £10:Gobat Cards
fe 57 £20 Giobal Cords
63 7 Nat Lot instant Win
‘Game Licences OFR
Philatelic ems:
1st Class Sps
2nd Class Sips ‘TABLE 9 REMS TO OTHER POST OFFICES
Otter Postage ome
‘Stamp Bks Vending
‘Stamp Bks Other 80 P
‘Saif Ad Stps tst Chass
‘Self Ad Sips 2nd Class o1l- *+20.00 Cash
Dise Whste Sips 02 *634.00 ChequesOther
43 Fgn Cur Sted Equiv
£3 BT Cards OFR,
£58 £10 BT Cords
Home Help Kare Sips
PO Face Value
PO Fee Band 1
PO Fee Band2
PO Fee Bond 3
PO Fee Band 4
POFee Band 5
PO Fee Band 5
Other £5 Comm Coin
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APPENDIX E
MISSING DOCKETSI/FOILS
CLAIM EXAMPLE
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PUS. UrriLE INVES HIGAMIUN UErAnHAcNE
REGINA V. EXHIBIT No, ©
‘SIGNED. DATE
JUSTICE OF THE PEACE/CLERK TO. MAGS. COURT]
fais ENSiad ato Alo tnes
OESCRIPTION OF TEM fat Bfaoksetm Bar OPaice
feRep enor 27fi2/c0
aAc@eyantG dea Yo
IDENTIFYING MARK UAB REF.
Eair
MC. ACT 1980-S.102 Cu. Act 1967S.9. MC. Rules 1981.8.70.
“PH IDENTIFY THE EXHISIT DESCRIBED AS THAT REFERRED TO IN THE!
STATEMENT, MADE. AND. SIGNED. BY ME '
GRO
DATE AL LOf 2222. I
_.0aTe OF halos...
1
ove Lajpolen. -
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ben GO:
PENSIONS AND ALLOWANCES
Tl? 366 TIME: 27/22/2000 13:55
should be despatch e CASH ACCOUNT.
Grove
NO
1 .
2
3
4 ° 2.00 =
= 5 “190-7 §568.70-~
6 19 $24.98—
7 “168— 29724.09-~
8 ° 0.00
$ ° 0.00
10 ° 0.00
-m ii 387— 264653.03——
; 32 cy I 367 1369.6777
13 “Gas 48 s5ezsred 52h E TS
Fi 14 168-~ 16232.06——
°
FOR °
1? ie) 99
1s ° 9.99
2 war 377" Lassa /
ba 73 24 sete. 7b
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—
Beene. A
fe C Weel petecence a
I . Ser - 7
costareepen esc Oo - RSE
i
Ce id. 2 erdary or 2s-S4 cock’
\ evSer value 26-86 pecetvedt.
Easat Dreatlooed Gag
- Pea
Geis A orders at BTS1 eeci clawed
ze value BISI ceceived. F
{
fsa si Sasser! ng / 4
or
a
ee eas as
A
wr
ivan
Or
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“FOR INSPECTION ONLY
Brookizeld
#1704
~ 13:83 27/12/2000 me eee
a ,
Allowances - Client Copy
VOLUME VALUE fs
es0.50-—
402.757
585.80
2105.90 !
2223.75<— ;
5568.70 ~
Grp 05 - © avo
Grp 08 - ¥ AR/O.
Srp 05 - © AA/OL
1125.30—
21378.22——~
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Tyres Self oce CRAG BeSO1 «SU: AA
Pand A Ces top,
z
i)
a
a
&
El
Bis
pets
25:00
22.55 :
315.09
i 60.00
Total
HI gp 06
Tota}
KE gp 67
ue
+ 60 i 50.00
89 1 80
30.95 ! 30.95
113.60 2 227:20
143.20 é 286. 40
143. 60 i y
200, 1
206. 40 1
271.00 5
232.80 3
363.80 2
Total KI gp 07 @
Aloo 41
2
2
1
1
i
i
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--Tetal
{at ep 33
1 23.70
VLUSSS:
ZVABRBSSBS
Lotta
PARI
ia
o
sora
Py
ba
La ahaa @
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VOLURE
Se Are
wee wswowte
Total
RE gp 06
Tota
NI gp 07
.
aq
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BS hE & yy St St ER Et EH & oe Ee ae ee me me
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o
wey S
HBRE fi 35.
Be, i B16 4
30 1 og ‘
Bb iH at :
Beh > oy oh Teed
3.0 , e]
3.0
3.8 2.63
ra a8
45.81 £3
46.30 os
51.90 31.90
53.08 By ™
55.80 so
57.86 Be
. ; ae 5.23,
wet GO.O3— + 03
60.78 O78
ets 63.15
64:03 B91
£5.90 ban
66.68 B68
68.20 2 6.80
eH 63.07
ose (3.5%
63.85, 85
20.82 19.te
ald Hell
Ba TD
meg
eteleteetd Teeter eer: -
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Fa
a
1
1
i
1
i
{
i
1
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fy
- ABE AB]
i
1
1
1
1 119.42 se
1 25.94
1 .
14 134.43
1
Total MI gp 13 3F AOS ge
Hi gp 14 Beste 82 StS
PRICE «VLE VALE
31.68 1 3.83
45.30 45.30
45.61 45.61
55.00 185.00
6.99 68.
70.41 70.41
72.73 Te.
74.60 74.00
* 306.00
77.69 155.20
78.59 78.
73 73.
81,70 1 _ 838.70
85. 85.12
85. 5.52
88.4 AL
w.
92.03
ttt 93.95
Jotal KI gp 14
FBE
2852S
eA wath {HE
VALUE
‘ 0.00
p Total Fea ® 0.00
7 TOTALS: WOLUNE VALE
: Allowances
Grp 03 - f
Grp Ob - ¥
Grp 07 - D
P Sub Total:
be I pensions
Grp 11-1
Grp 12 - 1G
Grp i3-& 2
Grp 14-1
Sub Total:
Hilk Tokens PER 4 2
PRA Mi]
\ Sud Total:
SUANART TOT:
ne
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APPENDIX F
GROUP TOTAL CASTING DIFFERENCES
CLAIM EXAMPLE
i EZ BS Ee SB EE EF FEST SEF SF ee BEE BE ES SS
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Meee
Brookfield
13244231/01/2001
Pr
Ju
Grp
TOTAL Grp 05 -
=.
Grp 06 - W
* Grp 06 -
{p06
Grp 06 - W
Grp 06 - W
TOTAL Grp 06 ~ W
Grp 07
Grp 07
Grp 07
Grp 07
Grp 07
Grp 07
Grp 07
Grp 07
Grp 07
ryrtennne
vuoveooLD
TOTAL Grp 07 - D
feveuseereross os
TOTAL Allowances
Grp ll
a1
11
ut
il
aL
iL
ql
il
ul
pevrraaues
pi2-1
pi2z-1
piz-I
pi2-1
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Brookfield
13:45 31/01/2001
PRODUCT
Grp 14-1
Grp 14-2
Grp 14-1
TOTAL Grp 14 - I :
FAD 1817043
pen#$0Ms and Allowances - Client Copy
‘sU/BP
AA/OL
Ra/OL
aa/OL
Peeerereer eres oad
TOTAL Pensions 2268 yn 1666 HO gqo.>
PEA Milk 3/01 to I
sh Milk xA/OL «
PER Milk A/OL
PéA Milk aAR/OL
PEA Milk aAR/OL
PEA Milk aA/OL
eA Milk an/OL
PEA Milk aa/O1 a
PéA Milk MA/OL
TOTAL PéA Milk
poveeverecsrccsrcss . i
0.00
TOTAL Milk Tokens PiA
SUMMARY TOTAL
*+* END OF REPORT ***
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APPENDIX G
ADLIST # TO MAIN SUMMARY
CLAIM EXAMPLE
id
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a
=
a
asian
a
bik
m
Brookfield FAD 1817043
J 13:34 13/06/2001
+ Penbivns apd Allowdntes - Client
8 VOLUME
gf! 176
I so
8
4s
eg 17
I I ae er
c TOTAL Gep 05 - ¢ 470 1356.35
I Gep 06 - ¥ 2asOl” 2 348.20 .
Grp 06 - ¥ AA/OL- 2 159.75
\ Grp 06 - # RA/O2 2 47.52
Grp 06 - © RA/OL 1 55.92
_.Gzp 06 - 8 ROL 5 .
Grp 06 - © RaAsO1
« TOTAL Grp 06 -
Grp 07 - D RA/OL
Grp 07 - D AK/OL
Grp 07 - > BAOL
Grp 07 - D AAOL
Grp 07 - D AOL
rp 07 - D AAs/ol
- Gep 07 - D na/od
Grp 07 - D BA/OL
Grp 07 = D mao.
TOTAL Grp 07 - 2
grestesecesaetrese
TOTAL Allowances
MONTH MERON
3
@
BasOL
RA/OL
Gzp 13 ~
Grp 33 -
Grp 13 -
Gzp 12 -
eb 13-
Srp 13 -
Grp 13 -
pro) we
Grp t3- 8
- 460
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Goktieid eee
33:34 13/06/2001
PRODUCT
seeeaeteeeaeeeetet
TOTAL Pensions
rupee fe ANKDIL SS ea -
PEA Milk AA/OL
PEA Milk AA/OI .
PsA Milk RA/OL
PeA Milk RA/OL
PEA MIE RA/OL t
PsA Milk AR/OL
PsA Milk RA/OL ~
TOTAL PEA Milk
porevsverecero ota
TOTAL Milk Tokens PéA ama 9.00
3113 216996.01
SursARY TOT)
+e* END OF REPORT *7*
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BanRsns
Sadavas
dase
frit et ctctetet es trict tele nt cht rd MS
3
3
3
Rilowances
RE gp 05
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u
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Srp 5 - 1
<8 Grp? - D
Sub- To!
eee OD
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APPENDIX H
TRANSACTION LOG
11 JULY 2001
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FAD: 1817043
woot en Ntzve001 pets Bp:0L SU: AA
Transaction Log ~ Office Copy
TRANSACTION REF SU CAP BP
USER
DATE TIRE
HODE PRODUC! OLUKE VALUE
ARCOO! 2-§3488H42 AA 16 OL
M707 /2004 gés0e
So NI ap © 1 02.60
3-539002-3 fA 16 OL
oe 2001 oe 03
SC Mi gp © 1 302.60
3-539035-3 fa 16 OL
CKEOO
11/07/2001 08215 .
SC NI gp 07 1 302.60
01 4-388779-2 fA 16 OL
nado
11/07/2001 08:26 :
St MI ap 07 1° 02,60
2-53500i-2 «AA «6 OL
are 7/ 2001 OB: oe
SC NI ap 07 1. 302.60
2-535003-2 fA 16 OL
#nco0L
11/07/2001 06:27
SC HI ap 07 1 302.60
3-939086-2 aA 16 OL
oe r/200 06:33
SCRE gp 07 1 302.60
nad001 4-388830-2 AA 16 OL
Ma7z200t 08:45
St KI ap 07 1 302.60
ANCOOL 2-S35111-2 fa 16 OL
Sivan /200t re
SC HI gp 07 1 302.60
CKEOOL $-$3N191-2 AA 16 OL
11/07/2001 09303
‘st MI ap 07 1 302.60
CKEOOL 3-939251-2 fi 16 OL
11/07/2001 He 20
SC AI ap 0 1 302.60
ny 4-388946-2 fa 16 Of
11/07/2001 09:22
SC NE gp 07 1 302.60
_
tneool
11/07/2001
St NT ap
cneot
il. ig 09342
AMCLO000006
AMCLO0000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
(89394-6
nvo00! 4
11/07/2001 11215
Se NL gp 07
rivO00L 4-383468-2
14/07/2001 11227
SC HI gp 07 :
WOOL 4-389474-2 fa ie 3h
14/07/2001 11:30 .
SC Mi gp 07 i 3a. ee
nu0001 4-383505-2
11/07/2001 11:42
SC MI ap 11 z
AACOOL 1-361018-2 an te 71
11/07/2001 1235 .
SU MI go 07 1 ee SK
eo
wee END OF REPORT ##*
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APPENDIX I
TRANSACTION LOG AVAILABILITY
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(CR Graham C Ward To; Suzanne Winterle/POSTOFFICE@POSTOFFICE
S cc:
om 22/09/2004 15:12 Subject: Re: Transaction Logs Brookfield 181/704[4
Suzanne
Logs for July 99 - Feb 02 have been destroyed (Feb 02 would have been lost approx Aug 04). We
have all data from May 02 available for 7 years. The long winded technical explanation is below
Old format transaction data prior to 18 May 2002 is not available due to the data
retention policy in operation under the Service Contract operating up to and
including December 2002 which only required 18 months of transaction data to be
available to the system. The transaction data was allowed to age until it become 18
months old and was then automatically deleted by processes operating on the audit
servers. With effect from January 2003 all new transaction data generated by the
system has been retained in a seven year archive, however, the old format data
remained outside of that archive and was therefore being deleted when it reached 18
months. This situation remained until November 2003 when Post Office requested
that all remaining old format transaction data be incorporated into the seven-year
archive.
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APPENDIX J
SAMPLE TRANSACTION LOGS
a ee ee Be ee Ee ee Be Be Be Bs Bo Bs Bs BO To
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Appendix J
Alan McLaughlin
Per Alleged Loss
Date 03-Jul-01] 04-Jul-01] 06-Jul-01] 09-Jul-01] 14-Jul-01 FO-Jul-01] 24-Jul-01] 25-Jul-04
Week ending 04-Jul-01] 04-Jul-01] 14-Jul-01] 11-Jul-01] 11-Jul-04 25-Jul-01] 25-Jul-01] 25-Jul-01
Transaction Group. 11 14 13) 5 7 13 44 7
No of Missing Transactions
per Alleged Loss 1 4 1 1 1 1 1 1
Alleged Loss £81.71] £154.20 £55.30] £103.40] £302.60 £92.15 £82.85] £206.60
No of Transactions Processed per:
Transaction Log
Alan McLaughlin 1 1 6 4 7
Mary Woods 1 1 1 2 7 4 3
Ruth Lavery 2 1 2
Carol Kerr 4 7 3 8 6I
Lorraine Archer 1 5
* JTotal 2I 6 11 6 21 6 4 18
IAdlist
Morning 0) 4 10 3 19 3 3 17
Afternoon 0) 0 3 2 i?) 2 0 9
0I 4 43 5) 19 5 3 17
Oifference 2I 2 -2 4 2 4 4 1
‘Stamps on Counterfoil 2
Morning
A 4 5 4 5
96 1 5 3 2 4
80 3 5 8 6
. 2 4
Unreadable 4 1 1 4
0 10 3 19 3 3] 7
Afternoon
A 1 1
96 1 1
80 4 1
. 1
(e) ) 3 2 0 2 [‘) )
Total 0 4 13) 5 19, 5 3 17
Normal Stamp Usage - per Alan McLaughlin
Alan McLaughlin (less likely on a Friday as only opened and closed up
- Mary Woods
* ‘ol Kerr I
fi - Ruth Lavery
isl ' na Friday and stamp that was free
o ot working sor uld have used the A stamp as it was the clearest
ey
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Brookfield FAD: 1817043
ee 05248 26/07/2001 CaPs19 BP:01 SU: AA
I Transaction Log - Office Capy
USER TRANSACTION REF SY CAP
bATE it
NODE PRODUCT VOLUME VALUE
ariCO0L 6601-1 AA 15 OL
0307/2008 oso
By SC NI gp 13 1 433.70
I CKEOOL 3-530294-2 Aa 15 OL
iy 03/07/2001 08202
iG SC NI gp 11 1 134.21
I nwOOOL 4-383570-2 fa 15 OL
; 03/07/2001 O8z03
PI ap it 1 109.50
° CKEOOL 3-530305-1 AA 15 OL
a 03/07/2001 08:03
ug SC NI gp 11 1 100.61
« Ancoo1 2-526610-3 AR 15 OL
: 93/07/2001 98203
ig . SC HI gp t 1 81.10
rivoooL 4~383530-4 Aa 15 ot
03/07/2001 08:06
I SC NI gp 13 1 85.97
i CKEOOL 3-530349-2 aA 15 Ot
98/07/2001 08:06
ual CNT gp ft 1 92.18
I rioo01 4-393594-2 mas oO
s/u7/2001 08:07
I SC NI gp 14 1 139,50
a
bi CKEO01 3-530364-2 PA 1S OL
03/07/2001 9:08
I gp i 1 82.57
AnCOOL 2-526640-2 AA 15 OL
99/07/2001 08303
CME op it 1 106.03
: CKEOOL 3-$30374-2 AA 15 Ot
98/00/2001 08:19
SC NI gp it 1 431.27
: tulcoo 4-393607-3 AA 1S Of
al 03/07/2001 08310
SC NE op Af 1 103,30
ee
CKEOOL 3-530373-2 AR 15 Ot
0/07/2001 08:11
. SC NI gp 14 1 4.40
I fA 15 1
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Gz BS BE Sf wl Gy GE. Se Et Gh Sf Sh ET BE SY St Se et oes
mUGOOL 4-383674-2 fa 15 01
03/07/2001 08:20
SU NE gp 14 124,40
CKEOOL 3-530441-2 AA 15 O01’
03/07/2001 08:21
SC NI gp 13 95.48
AACOOL 2-526690-3 fA 15 OL
03/07/2001 08:22
SC NI gp if 84.90
CKEOOL 3-530447-4 AR AS OL
03/07/2001 08:22
SC Cash 120.00
tWO001 4-363692-3 Aa 15 Of
03/07/2001 08:24
SC NI op 13 106.82
CKEOOL 3-530453-2 AA AS OL
03/07/2001 08:25
SC NI op it 115.02
CKEOOL 3-330456-3 fA 15 OL
03/07/2001 08:27
SC MI gp 13 103.80
AWOOOT * 4-383699-2 AA 1S OL
03/07/2001 08:28
SC NI gp 13 150.32
‘AUCOOL 4-383702-2 AA AS Ot
03/07/2001 08:29 *
SC NT gp 14 104.81
ANCOOL 2-526693-2 AA AS OL
03/07/2001 08330
SC NI gp 14 96.74
CREOOL 3-830503-1 AA 1S OL
03/07/2001 08:32
SC W/let giro eshed 0.44
ARCOOL 2-526703-2 AA 1S OL
03/07/2001 08333
SC Family TC - NI 108.97
RWOOOL AA 15 OL
03/07/2001 08:
SC NI gp 13 101.13
HGOOL AA AS OL
03/07/200
113.84
SC NI g
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SI Gl Bt OE ES 6 ES ee RS eS Se Se et ES Sf S&S Ss est re
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a WOOL 4-343767-3 AR AS OL
i 03/07/2001 08:48
a SC NI gp ii 1 109.93
CKEOOL 3-$30526-2 AR AS Ot
03/07/2001 08:45
SC NI gp il 1 114.10
3-$30528-3 Aa 15 Ot"
70/2001 08:47
SC NI gp 11 1 67.90
HWOOO 4-383770-3 Aa 15 OL
03/07/2001 08:48
SC NI gp 11 i 62.85
CKEOOL 3-530556-3 AA 1S OL
03/07/2001 08:52
SC HI gp 14 1 139.50
3-530558-2 AA 1S Of .
mate ee 55
iI gp i 1 85.35
ARCOOL 2-526767-3 AA AS OL
03/07/2001 06258
. SC NI gp 1 1 84,90
BNCOOL 2-526770-3 fA 1S OL
03/07/2001 08:59
SC NI gp 13 1 97.64
CKEOOL 3-530569-3 fA 15 OL
03/07/2001 oe 02
SC NI gp 1 1 105.69
3-530606-1 Aa 15 OL
oiron 09:04 °
iC Cash 1 100.00
3-530603-2 AA AS OL
ar0/2004 09:05
SC NI gp 11 e 101.52
COOL 2-$26803-2 AA 1S OL
nara ie 05
« I gp 13 1 104.69
ARCOOL 2-526830-2 AA 1S OL
03/07/2001 09:07
SC NI gp 44 1 116.05
CKEOOL 3-530613-2 fa 15 OL
03/07/2001 09:08
GC NI gp it 1 126.96
CKEOOL 3-530615-2 AA AS OL
3707/2001 09:09
SC NI op 11 1 91.82
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APPENDIX L
AUDIT REPORT
11 JANAURY 2002
BB BB EB 2 SO Se
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IN CONFIDENCE
To: Mrs L Archer
Agent
copy: V O'Hare
RLM
From: Linda McLaughlin Date: 03 September 2004
Security & Network Audit
Audit of Brookfield Branch code 181704 .
An audit of the above branch was undertaken on 41th Jan 021 by
Linda McLaughlin. This audit is a review of the product/process controls in place
at the branch and not a comment on the performance of individuals.
The following page contains a brief summary of the areas that could be routinely
tested at audit and the tests carried out are selected on a basis of risk
assessment from branch performance data. The products/processes with a cross
indicate items that have been tested by the auditors on this occasion and the
findings revealed at audit.
Appendix A contains a more comprehensive report detailing our findings and
recommendations for your information and attention. Any control gaps in bold
were noted on a previous audit and had not been actioned at the time of our most
recent visit. Please note the reference numbers preceding the control gaps are for
our internal use only.
At the audit, you were given a questionnaire to provide feedback on the audit
process. If there is anything else you wish to bring to our attention please feel
free to write your comments on the reverse of this report or contact Ina Crawford,
Network Auditor Manager on telephone number
Please retain one of these reports for your information and return the other one,
signing it to confirm that you understand all the points made.
I would also like to thank you and your staff for your help and hospitality
throughout the audit.
Network Auditor Signature ........-.seeecresesretsesessseete Date ...ecece cece eeteceneceeeeeeee
Auditee signature ......:....0:2001 Date terre
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AUDIT OF Brookfield
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7)
:
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Procedural Security
Physical Security
Horizon System Controls
Cash Account L.
Stock Management
Cash Management
Royal Mail
Franking Machines
Stamp Vending Machines
Alliance & Leicester Girobank
Personal Banking
National Savings
National Lottery On Line
National Lottery Instants
Littlewoods Scratchcards
Bureau De Change
Foreign Exchange Service
Moneygram
Travel Insurance
Benefits Agency
Motor Vehicle Licences
Rod Fishing Licences
UK Passport Agency
Utility Schemes
Local Transport Scheme
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eas examined during their visit. It
s have satisfactory controls in
Network auditors can only commen
should not be assumed that unte:
place.
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Appendix A
Audit of Brookfield .
Asset Verification
A full check of cash, stock and vouchers revealed a shortage of £-1031.93 which
is broken down as follows:
Net shortage declared week no 42 £290.38
Difference at audit £741.55
The details of this report have been given to your RLM who will contact you about
arrangements to make good the shortage.
Comments: Mrs Archer was appointed temporary spmr on 42" September 2001.
Discussion established that no training was received and this may have been a
contributing factor to the volume of weaknesses highlighted during the audit.
Of the £741.55 difference established at audit, £663.50 could be identified.
£400.00 related to an error in scratchcards (brought to account incorrectly and
were being counted as stock on hand when they were not physically held) and
£263.50 was due to stock items being overstated. ‘
There were also two personal cheques on hand drawn on-the account of the spmr
£250.00 and £3090.47. Consultation with spmr established that these cheques
were payment to the agency that is responsible for the office and that crediting
their giro account was their preferred method of payment.
l advised Mrs Archer that deposits to giro accounts were either by cash ora
cheque in a sealed envelope. I also expressed concern that the cheques were
undated and the giro receipt was datestamped the 5" January 2002, this was
reported to the RLM during the audit.
It was further noted that a personal cheque drawn on the account of the previous
spmr for £350.00 was on hand. This had also been accepted for a giro deposit .
Cheques proper to spmr were remitted during the audit.
Procedural Security
Your security procedures were examined in line with the Counter Attack
Reference Manual and our findings were as follows:-
Control Gaps
SP02 . outlet opening procedure was unsatisfactory
SP05 . there was excess working cash held on counter
SP08 . cash and stock was not adequately safeguarded
SP12. inadequate key management processes were in place
SP17. the alarms are not operational or adequately tested
SP18 . acopy of the ‘Counter Attack’ book was not on hand
SP19_. the agent and/or staff were unaware of the hostage policy
SP25 . there was no documentation of alarm tests
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Appendix A
sP27_ . the hostage reporting procedure not known by the office staff
SP28 . there was no money laundering pack available and/or staff were
unaware of the regulations or helpline details
SP31_ . acopy of the personal guide to security was not on hand
Comments: While many issues were discussed during the audit, namely
cash/stock being held in filing cabinets, spmr was advised to ensure that both
she and her staff become conversant with security procedures as laid down in the
counter attack booklet with immediate effect.
Cash Account
Counters Operations Manual - Cash Account, Balancing & Preparation refers.
The daily documentation for week 42 and weekly cash account documentation for
weeks 36 to 42 was examined and the following was found:
Control Gaps - High Risk
CA02 . procedures for adjusting losses and gains were not adhered to
Comments: All mandatory reports were produced and retained.
All cash accounts were dated and signed.
However it was noted that losses/gains were not being adjusted as they occurred
and that cumulative balances were being shown in the discrepancy table.
Spmr was advised that losses/gains should be adjusted on a weekly basis.
Stock Management (modified) ;
Guidelines from National Secure Stock Centre
Control Gaps - High Risk
SM01 . items over or under stocked by more than 25%
Comments: It was highlighted during the asset verification that the level of stock
in the office was excessive. Postage £20949.81 and postal orders £20017.70.
Spmr was advised to ensure that optimum stock levels are maintained.
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Appendix A
Cash Management
Cash counted at the audit was compared to the declared figure and it was found
that the cash was not accurately declared at the close of business. A discrepancy
of £5985.00 was discovered.
Control Gaps - High Risk
CM01 .« ONCH not listed accurately > £500
CM02 . cash declarations are not retained
CM03_ . cash denominations are incorrectly listed
Comments: Cash to be declared accurately at the close of business.
There should be an entry against each denomination and all cash declarations
should be retained.
. The level of cash on hand was also excessive, against a target of £27000 the
office was holding £196000.
It was. also a cause for concern that only £13000 of notes was secured in the
main safe, all other cash was held in two key access only safes and a filing
cabinet.
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APPENDIX M
WEEKLY CASH ACCOUNT SUMMARY
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Appendix M
Alan McLaughlin - Claim Analysis
Summary of Weekly Cash Account (Final,
Week No Date Discrepancy
Surplus/(Shortage) Surplus (Shortage)
1 29-Mar-01 ° 30.94 30.94 z
2 05-Apr-01 (29.55) - (29.55)
3 12-Apr-01 10.66 10.66 *
4 19-Apr-01 2.02 2.02 =
5 26-Apr-01 (9.12) - (9.12)
6 03-May-01 42.29 42.29 -
7 10-May-01 (10.59) * (10.59)
8 17-May-01 (6.32) - (6.32)
9 24-May-01 (25.93) = (25.93)
10 31-May-01 9.92 9.92 -
1 . 07-Jun-01 13.79 13.79 -
12 * 14-Jun-01 42.34 42.34 -
13 21-Jun-01 1.20 1.20 -
14 28-Jun-01 (32.84) * (32.84)
15 . 05-Jul-01 (70.43) 2. (70.43)
16 Not Available 0.00 = -
17 19-Jul-01 (18.01) 7 (18.01)
18 Not Available 0.00 - -
19 10-Aug-01 (610.31) - (610.31)
20 11-Aug-01 (620.70) - (620.70)
21 16-Aug-01 78.39 233.68 * (155.29)
22 22-Aug-01 (56.42) 74.84 (131.26)
23 29-Aug-01 76.92 86.50 (9.58)
24 05-Sep-01 21.43 39.16 (17.73)
25 12-Sep-01 26.64 26.64 -
26 19-Sep-01 45.14 45.85 (0.71)
27 26-Sep-01 0.00 - -
28 03-Oct-01 (316.36) 8.06 (324.42)
29 10-Oct-01 “= (225.14) 8.06 (233.20)
30 17-Oct-01 8.29 8.29 -
34 24-Oct-01 12.95 28.32 (15.37)
32 31-Oct-01 (6.99) 8.11 (15.10)
33 08-Nov-01 (15.13) 8.11 (23.24)
34 16-Nov-01 (3.76) 8.06 (11.82)
35 21-Nov-01 (161.29) 8.06 (169.35)
36 28-Nov-01 (105.03) 7.16 (112.19)
37 06-Dec-01 (120.06) 9.73 (129.79)
38 13-Dec-01 (504.67) 9.10 (513.77)
39 20-Dec-01 7,870.42 8,022.76 (152.34)
40 29-Dec-01 (507.83) 13.55 (521,38)
41 04-Jan-02 (276.19) 249.08 (525.27)
42 10-Jan-02 (290.38) 255.09 (545.47)
43 17-Jan-02 (627.93) . 252.16 (880.09)
44 24-Jan-02 (350.59) 251.43 (602.02)
45 06-Feb-02 (24,616.46) 1.53 (24,617.99)
46 07-Feb-02 (1,214.43) 10.26 (1,224.69)
Final Account 15-Feb-02 (2,044.24) ~ (2,044.24)
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nm IN CONFIDENCE
n To: Mr Alan McLaughlin copy: Mr Aidan McNeill
L Agent RNM
( From: Ina Crawford Date: 03 September 2004
- Network Audit Team
Audit of Brookfield Office code ‘
An audit of the above office was undertaken on 31.05.01 by Ina Crawford. This
audit is a review of the product/ process controls in place at the outlet and nota
. comment on the performance of individuals.
The following page contains a brief summary of the areas that could be routinely
tested at audit and the tests carried out are selected on a basis of risk assessment
from outlet performance data. The products/ processes with a cross indicate
items that have been tested by the auditors on this occasion and the findings
revealed at audit.
Appendix A contains a more comprehensive report detailing our findings and
recommendations for your information and attention. Any control gaps in bold
were noted on a previous audit and had not been actioned at the time of our most
recent visit.
At the audit, you were given a questionnaire to provide feedback on the audit
process. If there is anything else you wish to bring to our attention please feel free
to write your comments on the reverse of this rep. contact Paul Large,
Please retain one of these reports for your information and return the other one,
signing it to confirm that you understand all the points made.
Network Auditor sig: ature .
Subpostmaster/ Out!=t Manager signature
L
J
5
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version 3 April 2001
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rc
AUDIT OF
Procedural Security
Horizon System Controls
Cash Account
Stock Management
Cash Management
Royal Mail
Franking Machines
Stamp Vending Machines
' Alliance & Leicester Girobank
Personal Banking
National Savings
National Lottery On Line
National Lottery Instants
Littlewoods Scratchcards
Bureau De Change
Foreign Exchange Service
Moneygram
Travel Insurance
Benefits Agency
Motor Vehicle Licences
Rod Fishing Licences
UK Passport Agency
Utility Schemes
Local Transport Scheme
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Network auditors can only comment on the areas examined du
should not be assumed that untested processes have satisfacto
version % April 2001
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Appendix A
Audit of Brookfield . 6
Asset Verification
A full check of cash, stock and vouchers revealed a shortage of £ 166.45 which is
broken down as follows:
Net surplus declared week no. 10 £9.92 (adjusted)
Audit Shortage £166.45
The shortage was made good at the time of the audit.
Comments:
The office showed a surplus of £9.92 the previous night's balance. The audit
revealed 10 x £7 Postal Orders overstated, 10p’s were overstated by £50 and 100 x
50p Postage Stamps overstated and the remaining discrepancy of £10.05 was a
difference in Postage. .
Security Procedures
Your security procedures were examined in line with the Counter Attack
Reference Manual and our findings were as follows:-
Control Gaps - High Risk
* stock was not adequately safeguarded
¢ the alarms are not operational or adequately tested
fo. Comments:
4 ID passes were examined prior to admittance of auditors to the secure area.
It was noted that all stock was secured in the working safe which is not time lock
a protected. In the event of a robbery before 9.00 am. POCL loss could be
i unnecessarily large. Sub Postmaster was advised that bulk stock should be
secured in the main safe.
Alarms are tested on control panel only and bells do not physically ring. Sub
Postmaster advised to test alarms ona weekly basis and document results on cash
account calendar.
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4
version 3 April 2001
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Horizon System Controls 3
Controls relating to the use of the Horizon system were examined, in line with the
Horizon System User Guide (HSUG). The following control gaps were found:
Control gaps High Risk
I * passwords were not confidential to the individual operator
Control gaps - Low risk
« obsolete users had not been deleted from system
® user accounts for staff on leave had not been disabled
Comments:
The Postmaster Memory Card and PIN were held separately and securely within
the office.
The Sub Postmaster was using.a former staff member's ID at time of audit. This
was to enable reports to be printed under the Sub Postmaster’s own ID and at the
same time allow him to serve on the counter. The Sub Postmaster was advised
that passwords should remain personal and all users should use their own ID.
Two former employees were still on the system and a member of staff on
maternity leave was not disabled.
Cash Account ’
Counters Operations Manual - Cash Account, Balancing & Preparation refers.
The daily documentation for week (10) and weekly cash account documentation
for weeks (05) to (10) was examined and the following was found:
Control Gaps - Low Risk
the suspense account summary was not printed and held at the office
Comments:
Cash accounts were final, dated and signed.
The Suspense Account was previewed but was not printed. The Sub Postmaster
was advised that a Suspense Account should be printed and held with the Cash
Account documentation.
Cash Management
Cash holdings were examined for the period week (05) to (10) and were found to
be adequately controlled.
Comments:
Cash produced to auditors reconciled to cash declared by Sub Postmaster (£39.28)
variance.
Remittances are adjusted as business dictates and no cross-remitting occurs.
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National Savings
Counter Operations Manual - National Savings Accounts - Ordinary & Investment
Account Withdrawals refers.
National Savings warrants and advices on hand at the outlet were examined. The
process was adequately controlled.
9 €&To Ws & 5 5 “I
Comments:
Sub Postmaster is aware of the correct system of retention and disposal of +
National Savings warrants and advices.
PoP ie ie Ge ia
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04/07/2001 10:32
SC NI gp 13 1 97.30
LAROOL 2-§26332-3 AA 15 Ot
04/07/2001 10233
SC NE ap 14 1 84,40
CKEOOL 3+532390-3 AA 15 01
04/07/2001 10336
SC NI op dt 4 94.05
LAROOL 2-528352-3 AA 5 OL
04/07/2001 10338
SC NE gp 14 1 84.40
CKEOOL 3-932412-3 AA 15 Of
04/07/2001 10:41
SC NI gp 14 1 120.27
muOOOL 4-385239-2 AA AS Ot
04/07/2001 10:42
SC V/let giro cshed 1 109.00
fw0001 4-385251-1 RA 15 1
04/07/2001 10245
SC NI gp 11 1 108.84
nooo 4-385259-2 AA 15 OL
04/07/2001 10:48
SC NI gp 07 1 148.00
CKEOOL 3-532425-4 A 15 Ot
4707/2001 10251
SC NI gp tt 1 137,29
CKEOOL 3-532456-2 AA 15. Ot
04/07/2001 10358
SC NI gp 07 1 154.60
CKEOOL 5-2 AAAS OL
04/0272
SC NI gp 07 i 117,29
_
ROO. 270-2 AA 15 Of
04/07/2001 1
SC V/let giro cshed i 154, 20
Saar
CREOOL 328824726 AA 15 og
04/07/2001 11:02
SUNT gp 13 ! 81,32
—_
twooos AA 1S oy
94/07/2001 11
St NE ap 14 1 98.81
ese
LAROO? AA 15 oy
2
04/97/2001 11204
St NI ap ft 1 104 6a
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
auserane
mw00L 4-385286-3
04/07/2001 11304 oe
SC NI gp 07 1 148.00
LAROOL 2-526419-2 AA OL
04/07/2001 11:04 2
SC HI gp 11 1 99.39
nwQ001 4-385288-2 AA 45 OL
04/07/2001 11305
SC V/let giro cshed = 106.10
WOOO! 4-385290-2 AA 15 OL
04/07/2001 11:06
SC NI gp 13 1 95.28
bwO00L 4-395296-2 AR 15 OL
04/07/2001 11:09
SC NE gp 07 1 148.00
CKEOOL 3-532495-2 Aa 15 Ot
04/07/2001 11:10
SC W/let giro cshed 1 90.44
WOOL 4-385307-2 AA 1S OL
04/07/2001 L1s1h
SC NI gp 13 1 92.83
LAROOL 2-528421-3 AA AS OL
4707/2001 Absit
SC NI gp 11 1 142.06
LAROOL 2-526424-2 AR 15 OL
04/07/2001 11312
SC NI gp 07 1 148.00
mWOOO! 4~385326-1 AA AS OL
04/07/2001 11:13
SC W/let giro cshed 1 106.10
wWOO0S 4-385331-2 AA 15 OL
0407/2001 11214
SC NI gp 13 1 lS
rwOOOL 4-385331-3 AA 15 OL
04/07/2001 11:14
SCNT gp 07 1 154.60
CKEOOL 3-532520-1 AA 15 OL
04/07/2001 11:16
SC NI go 07 1 93.95
LAROOL 2-S26426-4 AAAS OL
04/02/2001 11319
SC NI gp iL 1 145.95
CKEOOL $-532526-2 AR OAS OL
04/07/2001 11220
SC NI gp 13 1 36.19
LakooL 430-2 Aa 15 OL
04/07/2001 11
SCNT go 12 1 84,40
hwGo0L 4-385 552-2 AA 15 OL
04/07/2001 {1521
SC NI gp 14 1 139.50
CREOOL 3-532536-3 AA 15 1
04/07/2001 11223 5
SC NI gp 41 1 117.20
Lagos Bo5eB434-2 fa 15 Ot
04/07/2001 11:84 1 89.60
SC Wlet giro cshed
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
NWOOOL 4-385379-2 AA 1S OL
04/07/2001 11:24 S
SC NI gp 13 1 112.67
LAROOL 2-528436-2 fA 15 OL
04/07/2001 11:25
SC Wiet giro cshed 1 154,20
CKEOOL 3-532548-1 AA 1S OL
04/07/2001 11:25
SC NE gp 14 1 54.50
LAROOL 2-§28436-4 AR AS OL
04/07/2001 11:25
SC AI gp 11 1 108.40
WOOO L 4-385384-2 AA LS OL
04/07/2001 11:28
SC NI gp 14 1 84,40
WOOO! 4-395388-2 AR AS OL
04/07/2001 11:30
SC NI op 14 1 84.40
CKEOOL 3-532555-2 AA AS OL
04/07/2001 11:34
SC NE op 07 1 148,00
CKEOOL 3-532555-3 AA 15 OL
04/07/2001 11:34
SC Ni go 13 1 141.00
W000 4-385401-2 AA AS. Of
04/07/2001 11235
SC NI gp 13 1 106,14
CKEOOL 3-532558-3 AA 15 OL
04/07/2001 11336
SC NI op 11 1 95.45
ndGOOL 4-385418-2 AA 15 Of
04/07/2001 11:40
SC NI gp if 1 63.05
HWOOOL A-3BS441-1 AA AS OL
04/07/2001 11:44
SC NI go 14 1 A136
AWDOOL 4-385441-2 Aa 15 OL
ya/07/2001 11244
SC NE gp {1 1 91.28
01 3-532577-2 AAAS OL
/OT/2001 11347
$C NI op it 1 62.85,
4-38546?-1 AR AG Of
1 11:47
1 4,4)
mWUOOL AA 15 Of
04/07/2001
SC NI gp 1 59.75
AA AS
94/07/2001
SC AI go 1 44.40
8196-2 fA 15 Ot
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
im aa” &
a
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be I
aq
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AMCLO000006
AMCLO000006
AncOoL 1-358196-2 MA 15 OL;
04/07/2001 12338
SC NI gp 14 1 154.20
ae END OF REPORT #xx
AMCLO000006
AMCLO000006
ey
fa
USER
DATE TIE
KODE PRODUCT
Brookfield FAD: 1817043
10:57 27/07/2001 CAPS19 eeti SU: AA
Transaction Log - Office Copy
TRANSACTION REF SU CAP BP
VOLUNE VALUE
2-529845-3 fA 16 OL
Ge7o77z001 09508
SC HI ap 13 1 55.30
A001 3-534050-2 Mm 16 OL
Ge700/2001 09si2
SC MI ap 13 1 55.30
CKEOOL 2-529930-2 MA 16 Ol
06/07/2001 10:04
SC NI gp 07 1 55.30
CKEOOL 2-$30031-3 MA 16 OL
06/07/2001 10332
$C NI gp 13 1 55.30
3-534267-2 RA 16 Ol
Sear 72001 10s
SC NI gp 1 1 55.30
CKEOOL 2-530132-3 AA 16 Of
06/07/2001 12318
SC HI gp 13 1 55.30
CKEOOL 2-530168-3 mm 16 OL +
06/07/2001 12:35
SC MI ap 13 1 55.30
u0001 3-534465-2 AA 16 Ot
06/07/2001 13:22
SC MI ap 13 1 55.30
CKEOOL 2-530296-8 RA 16 OL
06/97/2001 13:22
NI gp 13 1 55.30
O01 2-530296-9 Aa 16 Of
ervn/eoot 13:28
SC NI gp 13 1 55.30
Hy0001 3-534641-6 AA 16 OL
96/07/2001 14344
SC NI gp 0 2 55.80
CKEOOL 2-530496-3 AA 16 OL
06/07/2001 15247
SC NI gp 13 1 55.30
01 ee fA 16 OL
bey 07/2001 4750
SC NI gp 13 55.30 *
wee END OF REPORT #4*
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
Srookfield FAD: 17
11:00 277/201 CAPs tao et 04
Transaction loo - Office C
USER rrpefASACTION REF SU Cap Ep
KODE PRoDucT VOLUKE VALUE
AuGooL 4-3) 306495-2 A 16 OF
9/07/2001 sso
SUNT pp 11 . 1 103.95
CkEOOL 5-535337-2 AA 16 of
merit 08:38
SCNT op 05 1 103.40
CKEOOL 5358974 mA 16 O1
99/07/2001 10228
SUNT gp 05 1 103.40
wO00L $307ee-1 AA 16 of
97/07/2001 STS
I gp 13 1 103.95
wooo 4 serie 2 AA 16 1
Hare ay
103.95
CKEO0 -536238-3 AA 16 Of
oseerfeo04 uh
gp 13 1 103.47*
CKEOOI -536292-3 AA 16 4
99/07/2004 Ls i
SC Wlet gira ested 1 yop 7
KLAOOL 2-532047- 2 AA 16 of
9/07/2001 11353
St Ni op 05 1 103.40
RLAGOL 2-532499-1 AA 16 4
eeaera 13204
st 1 104.00
CREOOL 3-5: $36562- x4 AR 16 OY
93/07/2001 1332
SC NIE op 05 1 103.40
WOOO! 535108-1 AA 16 of
7
? 1 95
03/07/2001
Per End OF REPORT
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
FAD: 1817043 .
ies sizes 39 wol ‘Sis an .
Transaction Log ~ Offibe Copy
USER TRANSACTION REF SU CAP BP
DATE TIRE :
MODE PRODUCT WOLUKE VALUE
5-§34889¢2 Aa 16 OL
ARCOOL
11/7200 96302
SC MI gp 0 1 302.69
£001 3-539002-3 fa 16 01
ian 06:09
SC NI gp 07 1 402.60
CKEOOL 3-539035-3 ma 16 OL
i7o%/e001 aa: 15 ‘
SC Ki gp 0 1 02.60
4-388779-2 fA 16 Ot
70/200. ts 2
SC MI gp 0 1 302.60
ARCO! 2-535001-2 fA 16 OL
1107/2004 ate 26
SC KI ap 0 1. 302.60
001 2-935003-2 fa 16 of
Myonrev01 ogre
SC KE ap 0 1 302.60
cKEOOL 3-539086-2 fa 16 Ot .
11/07/2001 08:33
SC NI gp 07 1 302.60
puooet 4-368830-2 ah 16 OL
11/07/2001 08245
SC NI ap 07 1 302.60
ancoo. S 2-S3511!-2 fA 1 OL
11/07/2001 08355
SC HI ap 0 1 302.60
CREOOL S-939191-2 an 16 OL
11/07/2001 we 03
SU MI ap 1 302.60
CREGOL 3-839251-2 fa 16 Ob
11/07/2001 03:20
SC NI gp 07 1
2.60
AMCLO000006
AMCLO000006
pHdOOL 4-389334-6
11/07/2001 11:15
SC NI gp 07
AA is Sa
Ke.60
POOOL 4-389466-2
11/07/2001 11:27
SC HI gp 07
WOOL 4-389474-2
11/07/2001 11:30
SC MI gp 07
mw0001 4-3BINS-2
11/07/2001 11:42
SC NI gp 11
ARCOOL 1-361018-2
11/07/2001 12:62
SC NIE go 07
1
eee END OF REPORT #4*
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
Brookfield FAD: 1817043
40:27 26/07/2001 caP:19 BP201 SU: AA
Transaction Log - Office Copy
USER TRANSACTION REF SU CAP BP
@ baie TINE
0 NODE PRODUCT VOLUKE VALUE
WOOO! 4-393394-1 Aa 18 Of
~ 13/07/2001 08220
BR SC NI gp 13 1 92.15
B
LaKOOL 3-545076-2 AA 18 OL
8 13/02/2001 09340
B SC NI gp il 1 52015 ‘
wooo! 4-393703-3 AA 18 OL ;
19/07/2001 09241 .
$C NI gp 13 1 92.15
- * CKEOOL 2-539980-2 AA 18 O1
my 13/07/2001 09:54
j SC MI gp 13 1 92.35
wooo! 4-393884-3 AA 18 OL
19/07/2001 10:30 ma
SC NI gp 13 1 92.15
e001 4-393982-4 A 1g OL
19/07/2001 11:03
SC Ni go 11 1 9.22 0,
g LaKOOL 3-545366-2 AA 18 Of
BE 13/07/2001 11241
7 SC HI gp 1 1 92.15
FWG001 3-545787-2 AA 18 OL
13/07/2001 14334
St KI gp 13 1 92.15 I
pw0001 3-545896-3 AA 18 OL I
13/07/2001 15:32 I
SC Ki gp 13 1 92.30
ro]
Bh RLAOOL 2-540835-2 Ad 18 OL
ad 15/07/2001 16:42
SC KI ap 13 1 92.15
KLAOOL 2-540842-2 AA 18 O1
19/07/2001 16243 a
SC KI gp 13 1 92.15
eee END OF REPORT wee
Cr
AMCLO000006
AMCLO000006
Brookfield ju: Fi
40:43 26/07/2001 CAPs19 BPs
Fransaction Log - Office Copy
‘USER TRANSACTION REF SU CAP BF
DRIE Tie
ODE PRODUCT VOLUKE VALUE
“pIEDOL B-SHAISI-2 RAB OE
24/07/2001 08:03
"SC HI ap If 1 82.57
RCOOL 2-S44167-3 AR O18 OL
24/07/2001 08234
SC KI go 13 1 82.33
. ASCOOL Ag 13 01
24/97/2001
SC NI op 1 82.85
e000) RA 1B OL
eAsdTi20ul ¥
SC Ki ap I 4 82.85
40091 4-396672-3 fA 16 Ot
24/97/2001 1044
SC Wi gp Li 1 22.85
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
- . kei 4-357! i181
- 07/201 03317
ST gp 07 1 206.60
ee OL
i 08.69
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
Laos 4-397317-3 Mm o18 Ot
65/97/2001 10:24
SC HI gp 67 1 206.60
3-551048-2 OE OL
72001 10383 !
SC Ig 07 i 208.60 *
pees HSI? ALB OL
25/07/2001 10226,
SCI.
arcoot 25458782 abt
0232
286.60
fA 48 OL
Wes
ane
NI
wr
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
APPENDIX K
AUDIT REPORT
34 MAY 2001
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
CKEOOL 3-530949-3 AR 15 OL
8s70r/200t 11307
SC RI gp 13 1 92.15
ARCOOL 2-527219-3 AA 1S OL
03/07/2001 11:08 :
SC NE gp it 1 106,86
wooo! 4-304368-2 AA 15 OL
03/07/2001 11:11
SC NI gp {1 1 106.26
2-527254-2 AA 15 OL
Ssra7/e00t ste
ap 13 1 87.43
4-384382-4 fA 15 Of
Hyon ans 11:14
Tgp 13 t 133.70
CKEOO: 3-530993-2 fA 15 OL
ian ie
I op 13 1 92.40
: CKEOOL 3-531005-1 AA 15 OL
he 03/02/2001 11318
SC NI gp 13 1 82.84
CKEOOL 3-$31009-2 AA 15 Ot
03/07/2001 11313
SCNT gp 13 { 96.45
4~384393-2 fA 1S OL
ba739/2001 {1:21
‘SC NI gp 13 1 6.95
ANCOOL 2-627252-2 AA 1S OL
03/07/2001 11323
SC NI gp 11 1 114.92
CKEOOL 3-551049-3 AA AS OL
03/07/2001 11:25
SC NI gp 13 1 65.49
ARCOOL 2-$27256-3 AR AS OL
“S 03/07/2001 11326
SC KI op tf 1 118,25
ARCOOL 2-527262-3 AR 15 OL
03/07/2001 11:23
SC Cash 1 155.00
ANCOOL 3 Aa OL
03/07/2001 11323
SC NI go 13 i
BuGOOL 4~394438-2 AA 15 OL
on 2001 11235
A
,
RACODT 2-527308-3 PAWS OL
AMCLO000006
AMCLO000006
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Sailtats Aa 15 ot
itr ihs4i
AI gp 14 t 100.04
FHICO0) 2-527309-2 Ag 15 01
tren 11:42
SC NI gp 13 1 93.52
\
CKEOOL 3-531141-2 Aa 15 01
03/07/2001 11343
SC Family TC - NI 1 89.76
4-384502-1 AA 15 OL
2y0t/0m 11243
SC NI op 13 1 94.20
ARCOOL 2-527323-3 aA 15 OL
03/07/2001 11:45
SC Wet giro cshed 1 136.40
CKEOOL 3-531162-2 Aa 15 OL
0370772001 11:47
SC NI gp 11 1 84.90
CKEOOL 3-531176-3 AA AS Ot
03/07/2001 11:52
SC NI gp 11 1 82.85
CKEOOL 3-931181-2 AA 15 Ot
03/07/2001 11:53
SC ME gp 13 1 92.15
wooo! 4-384506-2 fA 15 OL
tr 11:55
CNT gp 13 1 90.74
001 3-531198-2 fA 15 Ot
iar0n ins?
iT gp 1 1 151.30
CKEOOL 3-531200-3 mA 15 Of
03/07/2001 11358
SC NI gp il 1 6.05
aNcoot 2-527351-4 fa 15 OL
03/07/2001 12320
SC Cash 1 $01.05
ARCOOL 2-527434-1 AA 15 Ot
03/07/2001 12:35
SC Family TC ~ HI 1 $06.00
ARCOOL 2-527440-4 AA 15 Of
oxar/ano4 2839
Top 05 1 $03.40
Ancoot 2-$27459-2 AA 15 Ot
03/07/2001 12:
SC ME op 13 1 36.07
AACOOL 2-$27483-3 8 15 01
05/07/2001 12:53
SC MI gp 13 2
ARCOOL 2-527500-3 AA 15. ot
03/07/2001 12:
SC HI go tf 1 ttteg
ancoo 2 Aa 15. 01
03/02/2001 13303 . _
SCN gp 41 t 93.27
AACOOL 252751911 AA 15 OL
03/07/2001 13:03 .
SC ME gp it 1 106.06
AMCLO000006
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HALOUL 2-527519-12 AA AG OF
03/07/2001 13303 ;
$C KE op 1 1 114.90
AMCOOL = a-Se7535-4 = 15 OL
03/07/2001 13:08
SC I gp 13 1 100.94
ancooL —a-se7sae-2 an 5, 01
03/07/2001 13:10
SC Wlet giro cshed 184,00
ancool —a-Se7540-3. A 15
03/07/2001 13:11
SC KI gp 13 1 133.70
ANCOOL —2-S27540-5 15.
03/07/2001 13:12
SC HI op At 1 103.95
aco! 25275482 =a 15. Ot
03/07/2001 13:13
SC AT ap 14 1 149.00
SNC00L —2-527548-3. AR 15. OL
03/07/2001 13:13
SC Wlet giro cshed 199,93
MACOOL —B-52755I-2 15 OL
03/07/2001 13:14
SC NI gp 14 1 133,50
aNCOOL —2-527551-§ Aa 154
03/07/2001 13:18
$0 MI gp 18 1 133.50
acOOL —-Se7S51-5 15. 1
03/07/2001 13318
SC NI gp 15 1 105.20
CKEODL —3-531880-2 a 15 oy
03/07/2001 13320
SC KT gp 14 1 139.50
CKEOOL —3-531267-3 ga 15. gt
03/07/2001 13323
$C KI gp 11 1 412.87
anCOOL 5275663 ak 15 ot
03/07/2001 13525
SC AI gp 13 1 133,70
CkEOOL = 3-S33II-3 aa 15 gt
03/07/2001 13:26
SC MT 9p 13 1 83.62
CkEOOL = S-S31315-2 aa 45
03/07/2001 13387
SC MT gp fi 84.00
AMCLO000006
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CKEOOL 3°:
SCTE Fed ri pe
SC MI gp ti 1 95.50
‘BUGOOL 2-527636-1 AA 15 OL
03/07/2001 13:47
e $C Cash 1 98.00
4
( yoo! 2-527640-2 aa 15 0
98/07/2001 13357 ‘
& SC NT gp 1 1 96.72
\ CKEOOL = 3-531407-2 AAS OL
03/07/2001 13:58
SC Wlet giro cshed 1 82.36
I
nw0001 2-527658-1 AA 15 OL
Oag7/2001 14303
( I gp I 1 84.90
I
MWOOOL —B-5R7665-2 ANAS. OL
nr 03/07/2001 14218
SC NI gp 11 1 117.20
—
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cKE00L 3-531439-3 AA 15 Ot
03/07/2001 14:21
SC NI gp 13 1 85.56
2-527671-4 AR 15 OL
tyre 14:23
IT gp 13 2 93.56
2 CKEOOL 3:531452-3 AA 15 OL
a] 03/07/2001 14:24
a SC NI op 13 1 88.10
ia CKEOOS 3-531463-1 AA 15 OL
4 03/07/2001 14325 *
SC NI gp 13 1 90.86
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CKEOOL 3-531463-2 AA 15 1
03/07/2001 14325
NI gp 13” 1 90.86
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0001 2-527695-4 fA AS OL
Bivoo72004 14326
SCNT gp 14 1 139.50
3 ossttre 2 Aa 15 OL
sayo0/200t as,
SC NI gp {1 1 150.12
AWUOOL 2-S27715-3 AA 15 OL
Ta
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05/07/2001 14:31 .
St Cash 1 88.05
mWOOO!L 2-527718-2 AA 45 OL
03/07/2001 14:31
SC MI gp 1h 1 BL. 71
WOOL 2-527721-3 AA 1S 04
03/02/2001 14:33
SC KE gp 11 t 115.48
CKEOOL 3-531494-2 AA 15 OL
03/07/2001 14:35
SC NI op 13 1 89.70
wwO00! 2-S27741-1 AA 15 OL
5/07/2001 1438
iT go 13 1 129.70
3-531507-2 AA 15 OL
ou70%72001 14343
SC NI op 11 1 103.95
mw000L 2-527781-1 AA 1S OL
03/07/2001 14:52
SC NI gp 13 1 102. 81
O00 2-527787-2 fA 15 Of
$u707/2001 14356 a
SC NI gp 13 1 84,56
CKEOOL 3-531546-2 AA 1S OL
03/07/2001 14358
SC W/let giro cshed i 83.40
O01 2-527813-2 AA 1S OL
35/09/2001 14359
SC NI gp 13 e 110.60
=
CKEOOL 3-S31550-4 AA 1S OL
03/07/2001 15301
SC NI gp 13 1 85.03
mWO001 2-527819-3 AA 15 OL
03/07/2001 15305
CONE gp tl 1 103.95
yooo1 2-527819-4 AA 15 Ot
SATE ie 05
IC NI gp 05 1 111.60
CKEOOL AR IS Ot
03/07/2001 15
SL Ni gp 13 1 81.80
AA 15. Of
187
SC NI e ref 1 1.80
CKEOOL S-551644-2 AA IS 01
03/07/2001 15:31
SU NL op re 1 133.50
CKEOOL AA AS OL
03/07/2001
st i 129.51
AMCLO000006
AMCLO000006
AMCLO000006
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HWGOOL 2-527872-3 AA 15 01
63/07/2001 15:32
SC NI gp 41 84.1!
‘WOOL 2-527875-2 AA AS OL
04/07/2001 15:33
SC Mi gp 06 107.82
ChEOOL 3-531651-2 PA AS Ot
oayges20el 15336
T gp 14 84.40
CREOOS 3-531665-5 AA 15 OL
03/07/2001 15:39
SC HE gp 13 82.36
fWGOOL 2-527687-2 AA 1S OL
03/07/2001 Vb 46
SC NI gp 1 90.58
2-527894-2 AA IS OL +
33/07/2001 15:59
$C NI gp 07 148.00
2-527896-3 . AA 1S OL
by7ue/2004 16303
SC NI gp 11 107.26
CKEOOL 3-531683-1 AA 15 01
saeteyenat 16:03
SC Cast 147,34
3-531685-, PA 15 OL
orn igs 04
Tgp 1 95,28
CKEOOL 3-531715-2 AA, 15 01
03/07/2001 16:09
SC Family TC - NI 113,75
AWOOOL 2-527918-3 AA AS Oi
05/07/2001 16:09
SC V/let giro cshed 100.00
1-357819-2 AR 35 OL
3707/2001 17317 é
SC NE gp 11 81.74
LAROOL 2-528011-2 AA 15 Ot
04/07/2001 08:00
SC NI gp 07 93.95
LAROOL 2-Seb013-2 AA AS O01
04/07/2001
SC NE gp 12 135,48
nWOGO 4-384649-3 Aa AS OL
04/07/2001 08:01
SC NI gp 14 154.20
OL Ab AS Ot
04/07/2001 0
SC KI gp it 152.46
LAROOL me 15 0
04/07/2001. 6
SC NI go 14 139.50
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
AMCLO000006
04/07/2001 08:04
SC NI ap 14 95.23
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