AMCLO000031
AMCLO000031
Criminal Procedure
FORM 2
CRIMINAL APPEAL (NORTHERN IRELAND) Act 1980
Notice of appeal or application for leave of Court
To the Master
Queens Bench & Appeals
Court of Appeal
Royal Courts of Justice,
BELFAST BTI 3JF
Part1
Particulars of appellant
Full names: ALAN WILLIAM MCLAUGHLIN
Age on conviction 45
Address: ..
Particulars of court of trial
Name of court of trial BELFAST CROWN COURT
Name of judge of the court of trial
Date of decision (if convicted and sentenced on different days, give both dates)
AMCLO000031
AMCLO000031
Offences of which convicted
(3)
(4) ae
(5)
Total sentence.......
Did the Judge of the court of trial grant a certificate that the case is fit for appeal? NO.
Part 2
Particulars of application
The appellant is applying for-
(i) Extension of time within which to give notice of appeal or application for leave to ap-
peal
{ii) Leave to appeal against conviction
(iii) Legal Aid
Signed
Date
Notes:
1. This form should be sent to the Registrar within 28 days from the date of conviction, sentence, verdict or
finding appealed against. if the’ appellant is in custody the form should be handed to the prison author-
ity (or other person having custody) for forwarding’ to the Registrar; and the date of handing in should
be recorded on the form by the prison authority or other person having custody. The period of 28 days
can with the leave of the court be extended except in the case of a conviction involving ‘sentence of
death.
2. The grounds of the appeal or application for leave must be given on Form 3 and must accompany this
form.
3.
AMCLO000031
AMCLO000031
The court of trial means the court from which the, appeal lies. This always means a court of assize or
county court and never means a magistrates' court.
In Part 1 of the form give particulars of all convictions and sentences against ,which the appellant has a
right of appeal (with or without leave). A person may appeal against conviction and sentence only if he
was convicted on indictment. A person may appeal against sentence only with leave. There is no appeal
against sentence if the sentence is one fixed by law. If the appeal is against a verdict of not guilty on the
ground of insanity, Part 2 should be adapted accordingly.
Separate forms should be submitted for convictions or sentences which do ‘not arise in the same pro-
ceedings.
If the form is not signed by the appellant, his counsel or solicitor, it may be treated as not constituting
notice in accordance with the Criminal Appeal (Northern Ireland) Rules 1968 unless there is also a state-
ment signed by the appellant that he has authorised the person in question to sign the form on his be-
half.
This notice will be treated as a notice of appeal in the case of an appellant who does not require leave to
appeal, .e.g. because the trial judge has given a certificate or because leave has been given by the Court
of Criminal Appeal.
8. An application for leave to be present, bail, or leave to call witnesses may be made subsequently.
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
Criminal Procedure
FORM 3
CRIMINAL APPEAL (NORTHERN IRELAND) Act 1980
Grounds of appeal or application for leave of Court.
To the Master
Queens Bench & Appeals
Court of Appeal
Royal Courts of Justice,
BELFAST BTI 3JF
Full names of appellant: Alan William McLaughlin
Grounds of application for extension of time:
A skeleton argument in support of an application to extend time has been
appended to this application.
Grounds of appeal or application for leave to appeal against conviction /
sentence:
The Applicant advances the following two grounds of appeal against his
convictions:
Ground 1: the reliability of Horizon data was essential to the Prosecution
and, in the light of all the evidence including Fraser J’s findings in the
High Court, it was not possible for the trial Process to be fair; and,
Ground 2: the evidence, together with Fraser J’s findings, shows that it
was an affront to the public conscience for the appellant to face prosecu-
tion.
-4-
AMCLO000031
AMCLO000031
Signed
Date
Notes
1, This form must accompany Form 2 and must be completed so far as is practicable at that time
and whether the transcript has been received or not. Where one of the grounds of appeal is mis-
direction ‘particulars of the alleged misdirection must be given. If further grounds need to be
given to amend or amplify the grounds given on this form, they should be forwarded to the
Registrar as an amendment to this form.
2. If this form relates to more than one application or to both an application and an appeal, they
should be dealt with separately and in order.
3. An appellant who is applying for extension of time within which to give notice of appeal or ap-
plication for leave to appeal, must give the reasons for the delay; he must also give details of
the appeal or application for leave to appeal...
4. An appellant who is applying for leave to appeal against conviction, must set out each convic-
tion against which he is applying for leave to appeal, and the grounds of the application. The
grounds may be the same for each conviction.
5. If the appellant requires, for the Purposes of his appeal against conviction, any exhibits pro-
duced at his trial, he should specify them in the form.
6. An appellant who is applying for leave to appeal against sentence, must set out each sentence
against which he is applying for leave to appeal, and the grounds of the application. The
grounds may be the same for each sentence.
7. An appellant who is applying for leave to appeal against conviction and sentence, must deal
with each conviction and each sentence separately.
8. This notice will be treated as a notice of appeal in a case in which leave to appeal is not re-
quired.
9. If the appeal or application is against a verdict of not guilty on the ground of insanity references
in this form to conviction should be construed as references to such a verdict.
10. An appellant who is applying for leave to appeal against sentence and wishes to call a witness
to give evidence in mitigation. should give his name and address. But the Registrar is not re-
sponsible for arranging for the attendance of the witness.
11. Documents sent with this form should be specified at the end of the form.
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
IN HER MAJESTY’S COURT OF APPEAL IN
NORTHERN IRELAND
THE QUEEN
-V-
ALAN McLAUGHLIN
SKELETON ARGUMENT IN SUPPORT OF AN APPLICATION FOR LEAVE TO
APPEAL AGAINST CONVICTION TO THE SINGLE JUDGE
1. On 16 February 2005, Mr. Alan McLaughlin (hereinafter ‘the Applicant’)
pleaded guilty to 15 offences of false accounting contrary to Section 17 (1)(a)
of the Theft Act (Northern Ireland) 1969. By letter dated 1 June 2003, the Di-
rector of Public Prosecutions had indicated that the 15 charges were speci-
mens and the total loss alleged to have been caused by the Applicant was
£10,248.77.
2. The charges faced by the Applicant alleged that he had falsified accounting
records in his role as the Sub-Postmaster (‘SPM’) of Brookfield Post Office,
Tennent Street, Belfast.
3. The Applicant denied the allegations in interview and pleaded not guilty at ar-
faignment. He commissioned an expert accountant’s report in support of his
defence and only pleaded guilty at the doors of the Court.
4. He now seeks leave to appeal against conviction and an extension of time of
some 16 years 8 months within which to appeal against conviction.
-6-
AMCLO000031
AMCLO000031
5. That period of time is obviously extremely lengthy, especially given that the
Applicant pleaded guilty to the offences. However, the Applicant's applications
arise in the context of a number of recognised miscarriages of justice caused
by the Horizon software deployed by Post Office Limited (‘POL’) in Post Of-
fices across England, Wales, Scotland and Northern Ireland. A large number
of convictions have been quashed in the Court of Appeal (Criminal Division) of
England and Wales; the first 39 of which were teported in Hamilton and Oth-
ers [2021] EWCA Crim 577.
6. Since the first successful appeals reported in Hamilton and Others, a large
number of other SPMs prosecuted by POL have seen their convictions
quashed. The principles established in Hamilton and Others have been ap-
plied in each of those cases. In all the cases where the Court of Appeal (Crim-
inal Division) in London has quashed the convictions of SPMs, it has been a
prerequisite that the use of Horizon software was essential to the prosecution
of the Appellant (see§§120, 126 and 138 of Hamilton and Others). For rea-
sons explained by the Court of Appeal, it has been irrelevant to the determina-
tion of those appeals whether the Appellant pleaded guilty or not at first in-
stance (see §§69 and 129 of Hamilton and Others).
7. Inthe Applicant's case it is submitted that it is clear that Horizon software was
essential to the prosecution of him. Indeed, it is submitted that his is one of
the clearest cases of injustice caused by Horizon software to come before the
courts. It is a paradigm case of the means by which miscarriages of justice
were caused by Post Office reliance on Horizon software.
8. It is to be recognised that the Applicant was prosecuted by the Public Prose-
cution Service and was not prosecuted by POL. A number of convictions
which followed prosecutions by the Crown Prosecution Service in England
and Wales are now before the Court of Appeal (Criminal Division). None have
yet been the subject of substantive appeal hearings, but the Crown Prosecu-
tion Service has conceded in each case that, provided Horizon was essential
AMCLO000031
AMCLO000031
to the case, the terms of the Court of Appeals judgment in Hamilton and Oth-
ers dictate that no different approach should be taken to the safety of the con-
viction. That concession has been accepted by the Court of Appeal in Eng-
land and Wales.
9. Accordingly, whilst recognising that Hamilton and Others does not bind the
Court of Appeal of Northern Ireland, because Horizon was essential to the
Prosecution of the Applicant, it is submitted that the Applicant's convictions
are unsafe and should be quashed.
10. Before elaborating upon that submission and setting out the grounds of ap-
peal advanced by the Applicant, the terms of the judgment in Hamilton and
Others and the factual background to this appeal are explained.
The Judgment in Hamilton and Others
11. Following a four day hearing in the Court of Appeal (Criminal Division) of Eng-
land and Wales the Court ruled in Hamilton and Others that any POL prosecu-
tion of SPMs, where Horizon software was essential to that prosecution, con-
stituted an abuse of the process of the Court.
12. The Court explained the operation of the Horizon system at Paragraphs 9 to
18 of the judgment.
13. It was designed and installed by ICL, which was taken over by Fujitsu Limited
in about 2002. The Horizon system provided a computerised system of ac-
counting within branch post offices, and between the branches and POL.
14. By recording ail transactions at a branch, Horizon calculated how much cash
and stock should be held in the branch. SPMs were required to make a daily
declaration of the amount of cash held at the branch. At the end of a trading
period (initially one week), the SPM was required to complete a Branch Trad-
ing Statement. The branch could not move into a new trading period without
making the requisite declaration.
AMCLO000031
AMCLO000031
15. There was no facility within the Horizon system for SPMs to dispute Horizon’s
figures: they were required instead, to contact the Helpline. if at the end of a
trading period there was a discrepancy or shortfall between the cash on hand
and the figures generated by Horizon, the SPM was required to make good
any shortfall, either by putting in his or her own money (“settling in branch") or
by asking for the sum to be deducted from his or her future income (‘settling
centrally”)
16. The Court explained at paragraph 14 that:
“POL had a contractual right to seek recovery from SPMs for losses
relating to branch accounts. The precise terms and legal effect of the
relevant contractual provisions were considered in detail by Fraser J in
his “Common Issues” judgment. For our present purposes, it suffices to
say that the approach adopted in practice by POL was that if Horizon
showed a shortfall, however inexplicable to the SPM, the SPM was re-
quired to make it good at the end of a trading period. Some of the ap-
pellants did so, using their own funds, or borrowing, to make good a
loss for which they did not in fact accept responsibility. Others re-
sorted to offences of false accounting in order to cover upa
shortfall for which they did not accept responsibility and which
they were unable to make good”. (emphasis added).
17. Through ARQ data, the ability to trace transactions on Horizon was substan-
tial. Fujitsu recorded bugs, errors and defects in two types of document; a first
level PEAK (generated when an SPM phoned the Helpline) and a higher level
Known Error Log ("KEL"). (para. 17). None were ever disclosed in any crimi-
nal trial proceedings.
18. From paragraphs 19 to 32 inclusive of the Judgment, the Court set out the
history of problems encountered with Horizon and the response of POL.
AMCLO000031
AMCLO000031
19. The initial roll-out of Horizon was delayed by technical issues. From an early
stage of its introduction, some SPMs were experiencing, and reporting, dis-
crepancies and shortfalls in their branch accounts which they considered were
caused by faults in Horizon. (para. 19 of the judgment). In that vein, it should
be noted that this Applicant's case is one of the very earliest examples of a
prosecution of this nature to be founded on Horizon data. Horizon had been
installed at the Brookfield Post Office in September 1999. The alleged of-
fences occurred over a period from 2000 to 2001. Minutes of POL board
meetings in 1999 demonstrated concerns that delayed acceptance and rollout
of the system (see para. 96 of the judgment). Plainly, Horizon was installed in
the Applicant's Post Office at a time when such concerns were being venti-
lated at the highest level in POL.
20. Despite the problems encountered by SPMs from the start, POL consistently
declined to initiate an independent review of the functionality of Horizon. In-
stead, its default position was that any losses were due to dishonesty or in-
competence on the part of the SPM. SPMs were either given time to pay the
debts that POL asserted were owed, or were prosecuted.
21.In 2015, convicted SPMs began to make applications to the Criminal Cases
Review Commission (see para. 27 of the judgment). In 2015, POL ceased to
conduct private prosecutions. (see para. 29 of the judgment)
22. In 2017 a Group Litigation Order was made in respect of legal action pursued
by hundreds of claimants. Mr. Justice Fraser presided over the trial. At the
end of 2019, shortly before Fraser J was due to hand down his Horizon Issues
judgment, a settlement was reached. (see paras. 27 to 30).
23. The Court of Appeal dealt with the terms of the judgments that Fraser J
handed down before settlement was agreed in paras. 33 to 51 of its judgment.
Those paragraphs repay careful attention and it is hopefully sufficient for the
purposes of this document if only a limited number of the relevant findings
identified by the Court of Appeal are set out, as follows:
@)
(ii)
(iii)
AMCLO000031
AMCLO000031
From para. 33 — “In his “Common Issues” judgment, Fraser J found that
POL, in demanding repayment of a shortfall shown by Horizon, misstated
the factual and legal liability of an SPM to make good any losses.
From para. 44 - Fraser J went on to note, in relation to a number of the
bugs found in Horizon, that POL did not communicate the existence of a
bug to all SPMs or even to SPMs whose branches were known to have
been affected by it. He found POL’s approach to this in the proceedings
before him to be “simply extraordinary’. He referred at [442] to a number of
points which —
“... all lead to the same conclusion in my judgment, namely that the
Post Office ought to have notified, at the very least, all those SPMs
whose branch accounts had been impacted by this bug that this had
occurred, and that it had occurred as a result of a software bug. The
fact that the integrity of Horizon data was a live issue at this time
should not have influenced the decision to notify SPMs of a software
bug. Further, the Post Office’s explanation in its submissions that
SPMs had their accounts “corrected in the ordinary course’ is not a
suitable phrase, unless by “ordinary course” one means keeping the
cause or reason for the correction secret and therefore hidden from the
other party in the accounting transaction, namely the SPM.”
At para. 46 — “Fraser J later referred to part of the evidence of a witness
called before him, Mr Latif, who described how he had performed some
basic, routine steps to transfer a sum of £2,000 between terminals, only to
find that the sum disappeared from the Horizon system. Mr Latif had been
a trainer, entrusted by POL to train other SPMs. His evidence was none-
theless challenged by POL, whose witness on this point asserted that the
sum could not have disappeared as Mr Latif had described. Fraser J ac-
cepted Mr Latif's evidence and at [928]-[929] expressed his view as fol-
lows:
“928. The approach by the Post Office to the evidence of someone
such as Mr Latif demonstrates a simple institutional obstinacy or re-
fusal to consider any possible alternatives to their view of Horizon,
(iv)
AMCLO000031
AMCLO000031
which was maintained regardless of the weight of factual evidence to
the contrary. That approach by the Post Office was continued, even
though now there is also considerable expert evidence to the contrary
as well (and much of it agreed expert evidence on the existence of nu-
merous bugs).
929. This approach by the Post Office has amounted, in reality, to bare
assertions and denials that ignore what has actually occurred, at least
so far as the witnesses called before me in the Horizon Issues trial are
concerned. It amounts to the 21st century equivalent of maintaining
that the earth is flat.”
At para. 48 “Fraser J found that there were numerous bugs, errors or de-
fects in Horizon which were capable of causing, and did in fact cause,
shortfalls in post office branches. He found that the evidence he had heard
established 25 different bugs with the potential to impact upon branch ac-
counts, with evidence of actual lasting impact having occurred as a result
of 22 of them. Horizon itself did not alert SPMs to the existence of any
such bugs, errors or defects. His overall findings included the following:
“968. ... It was possible for bugs, errors or defects of the nature alleged
by the claimants to have the potential both (a) to cause apparent or al-
leged discrepancies or shortfalls relating to Subpostmasters’ branch
accounts or transactions, and also (b) to undermine the reliability of
Horizon accurately to process and to record transactions as alleged by
the claimants.
969. Further, all the evidence in the Horizon Issues trial shows not only
was there the potential for this to occur, but it actually has happened,
and on numerous occasions. This applies both to Legacy Horizon and
also Horizon Online. ...
-12-
AMCLO000031
AMCLO000031
970. I accept the claimants’ submissions that, in terms of likelihood,
there was a significant and material risk on occasion of branch ac-
counts being affected in the way alleged by the claimants by bugs, er-
rors and defects. ...
978. ... In my judgment, there is a material risk that such a shortfall in a
branch's accounts was caused by the Horizon system during the years
when both Legacy Horizon and HNG-X were in use, which is 2000 to
2010 and 2010 to 2017 respectively. ...
983. ... there is a material risk for errors in data recorded within Hori-
zon to arise in (a) data entry, (b) transfer or (c) processing of data in
Horizon in both the Legacy Horizon and HNG-X forms.”
(v) At para. 50 - “He concluded, at [975] and for the reasons which he ex-
plained in his Technical Appendix, that Legacy Horizon was -
“not remotely robust. The number, extent and type of impact of the numerous
bugs, errors and defects that I have found in Legacy Horizon makes this
clear’.
24. From paragraphs 51 to 59, the Court of Appeal explained the process of re-
ferral of the cases before it. For the purposes of their referral, the CCRC was
of the view that the three most important points to emerge from the judgments
of Fraser J were:
1. That there were significant problems with the Horizon system and
with the accuracy of the branch accounts which it produced. There was
a material risk that apparent branch shortfalls were caused by bugs, er-
rors and defects in Horizon.
AMCLO000031
AMCLO000031
2. That POL failed to disclose the full and accurate position regarding
the reliability of Horizon.
3. That the level of investigation by POL into the causes of apparent
shortfalls was poor, and that the Post Office applicants were at a signif-
icant disadvantage in seeking to undertake their own enquiries into
such shortfalls.
25. The grounds of appeal to emerge from the CCRC’s analysis were twofold:
Ground 1: the reliability of Horizon data was essential to the prosecu-
tion and, in the light of all the evidence including Fraser J’s findings in
the High Court, it was not possible for the trial process to be fair; and,
Ground 2: the evidence, together with Fraser J's findings, shows that it
was an affront to the public conscience for the appellants to face prose-
cution.
26. The appeal before the Court of Appeal of England and Wales proceeded to
hear both grounds advanced by the Appellants.
27. The legal framework for the Court's consideration of the appeals is set out at
Paragraphs 60 to 69 of the judgment. At paragraph 68, the Court observed:
68. Where a defendant has entered an unequivocal and intentional
plea of guilty, the resultant conviction will rarely be found to be unsafe.
It is nonetheless possible for fresh evidence to be admitted and for an
appeal to be allowed in such circumstances: see R v Jones [2019]
EWCA Crim 1059 at [25]. In R v Togher and others it was held that a
conviction may be quashed on grounds of abuse of process even when
a guilty plea has been entered, though only if “it would be inconsistent
AMCLO000031
AMCLO000031
with the due administration of justice to allow the pleas of guilty to
stand” (see paragraph (33)). In a case in which a defendant who has
pleaded guilty appeals against his conviction on grounds of non-disclo-
sure, the court must consider whether the plea was entered in igno-
france of evidence going directly to his guilt or innocence. As it was ex-
pressed in R v Togher and others at [59], the question is whether the
guilty plea was “founded upon” the irregularity of non-disclosure. In R v
Early and others [2002] EWCA Crim 1904 at [18] the court emphasised
the crucial importance of a prosecuting authority making full relevant
disclosure before trial. It held that a defendant who pleaded guitty at an
early stage should not, if adequate disclosure had not been made, be
in a worse position than a defendant who, as a consequence of an ap-
plication to stay the proceedings as an abuse, benefited from further
orders for disclosure culminating in the abandonment of proceedings
against him.
28. The judgment ultimately reached by the Court of Appeal and the reasons for it
are set out at paragraphs 120 to 138 of the judgment.
29. The Court ruled that, in Horizon cases (that is to say, where Horizon data was
essential to the prosecution), both Grounds of Appeal formulated by the
CCRC were made out. (POL had conceded prior to the appeal that Ground 1
was made out in relation to all Horizon cases, but had resisted Ground 2). The
Court quashed the convictions of all appellants whose prosecutions could be
categorised as Horizon cases.
30.In respect of Ground 1 of the appeals, the Court noted that:
121. We have no doubt that the concessions made by POL in relation
to Ground 1 were rightly and properly made. Those concessions relate
to failures of investigation and disclosure in all the “Horizon cases”
10 -15-
AMCLO000031
AMCLO000031
across a period of 12-13 years. In each of those cases, there was no
independent evidence of an actual shortfall, and it was essential to the
prosecution case that the Horizon data was reliable. We accept and
adopt Fraser J’s findings that throughout the relevant period there were
Significant problems with Horizon, which gave rise to a material risk
that an apparent shortfall in the branch accounts did not in fact reflect
missing cash or stock, but was caused by one of the bugs, errors or
defects in Horizon. POL knew that there were problems with Horizon.
POL knew that SPMs around the country had complained of inexplica-
ble discrepancies in the accounts. POL knew that different bugs, de-
fects and errors had been detected well beyond anything which might
be regarded as a period of initial teething problems. In short, POL knew
that there were serious issues about the reliability of Horizon. if POL
needed further information, it could have obtained it from Fujitsu. It was
POL’s clear duty to investigate all reasonable lines of enquiry, to con-
sider disclosure and to make disclosure to the appellants of anything
which might reasonably be considered to undermine its case. Yet it
does not appear that POL adequately considered or made relevant dis-
closure of problems with or concerns about Horizon in any of the cases
at any point during that period. On the contrary, it consistently asserted
that Horizon was robust and reliable. Nor does it appear that any at-
tempt was made to investigate the assertions of SPMs that there must
be a problem with Horizon. The consistent failure of POL to be open
and honest about the issues affecting Horizon can in our view only be
explained by a strong reluctance to say or do anything which might
lead to other SPMs knowing about those issues. Those concerned with
prosecutions of SPMs clearly wished to be able to maintain the asser-
tion that Horizon data was accurate, and effectively steamrolled over
any SPM who sought to challenge its accuracy.
122. We respectfully accept and adopt the findings of Fraser J as to
problems with Horizon being raised by SPMs from 2000 onwards, in re-
lation both to Legacy Horizon and Horizon Online, and in particular his
11 -16-
AMCLO000031
AMCLO000031
finding8 that throughout the relevant period the bugs, errors and de-
fects in Horizon could, and on numerous occasions did, cause appar-
ent discrepancies and shortfalls in branch accounts.
123. These pervasive failures of investigation and disclosure went in
each case to the very heart of the prosecution. Whatever charges were
brought against an individual appellant, and whatever pleas may ulti-
mately have been accepted, the whole basis of each prosecution was
that money was missing from the branch account: there was an actual
shortfall, which had been caused by theft on the part of the SPM, or at
best had been covered up by false accounting or fraud on the part of
the SPM. But in the “Horizon cases”, there was no evidence of a short-
fall other than the Horizon data. If the Horizon data was not reliable,
there was no basis for the prosecution. The failures of investigation and
disclosure prevented the appellants from challenging, or challenging
effectively, the reliability of the data. In short, POL as prosecutor
brought serious criminal charges against the SPMs on the basis of
Horizon data, and by its failures to discharge its clear duties it pre-
vented them from having a fair trial on the issue of whether that data
was reliable.
124. In considering whether these failures justify a finding of category 1
abuse, we bear in mind that a stay on grounds of abuse is an excep-
tional remedy. It is on the face of it remarkable that in all the “Horizon
cases” the appellants contend that they would have been entitled to
that exceptional remedy if POL had made full disclosure at the time,
and had nonetheless persisted in pursuing the prosecutions. But these
are remarkable appeals, and the fact that similar considerations apply
to numerous cases is not in these circumstances a bar to a finding of
category 1 abuse.
125. We also bear in mind that many of the appellants pleaded guilty.
But as we have already said, R v Togher and others provides clear au-
thority that a conviction following a guilty plea may be quashed on
12 “7-
AMCLO000031
AMCLO000031
grounds of abuse of process where the plea was “founded upon” the
irregularity of non-disclosure. We have no doubt that all the guilty pleas
of the appellants in “Horizon cases” were founded upon POL's failures
of investigation and disclosure. The whole conduct of the prosecutions
was based upon the constant assertion that the Horizon data was relia-
ble and that the money must have been stolen, or at least a shortfall
dishonestly concealed. The appellants were denied the material which
could have been used to question
that assertion. They were, moreover, in the very difficult position of be-
ing charged with offences of dishonesty committed in breach of their
employer's trust. They are likely to have been advised that imprison-
ment is very often imposed for such offences, and that the mitigation
which would be available to them if they pleaded guilty could therefore
be of particular importance. Many may well have felt that they had no
teal alternative but to plead guilty on the most favourable basis which
could be agreed with POL.
126. In those circumstances, we are satisfied that a fair trial was not
Possible in any of the “Horizon cases” and that Ground 4 accordingly
succeeds in each of those cases.
31.In respect of Ground 2, the Court analysed the position as follows:
128. In considering whether the failures of investigation and disclosure
which justify a finding of category 1 abuse are so serious as to justify
also a finding of category 2 abuse, the following considerations are rel-
evant.
129. First, we reiterate that POL deliberately chose not to comply with
its obligations in circumstances in which its prosecution of an SPM de-
pended on the reliability of Horizon data. It did so against a background
of asserting that SPMs were liable to make good all losses and could
lose their employment if they did not do so. It did so despite the fact
13 -18-
AMCLO000031
AMCLO000031
that POL itself had selected the SPMs as suitable persons to hold their
position of trust. In the High Court proceedings, one of the agreed facts
was that POL “incurs expense and time-costs in recruiting (including
advertising for applicants and assessing and selecting applicants) and
training new Subpostmasters”. Yet if Horizon showed a shortfall which
an SPM did not accept as correct, POL invariably accepted the position
shown by Horizon, refused to countenance any possibility that the ap-
parent shortfall may be the result of an error or bug in the system, and
was quick to assume dishonesty on the part of the SPM. As we have
seen, in internal documents relating to at least some cases, an SPM
who attributed a shortfall to a system error was dismissed as ‘Jumping
on the Horizon bandwagon’. These were very serious failures by POL
to fulfil its obligations as a prosecutor. We are driven to the conclusion
that throughout the period covered by these prosecutions POL’s ap-
proach to investigation and disclosure was influenced by what was in
the interests of POL, rather than by what the law required.
130. Secondly, whilst we agree in principle that any issue of abuse of
process must be considered in the light of the facts and circumstances
relevant to the specific individual case, we are faced in these appeals
with clear evidence of systemic failures by POL over many years.
Given that the same failures occurred in case after case, year after
year, we think that later events shed legitimate light on the approach of
POL to earlier prosecutions. We note that even the four cases in group
A cover a period of 5 years, with the appellants being convicted be-
tween 2006 and 2011. We also note that no document has been shown
to us in which any POL employee or official made any adverse com-
ment upon the incorrect approach demonstrated in the documents to
which Fraser J, and we, have referred. Nor have we seen any contem-
poraneous document criticising the misconduct which has caused POL
to make concessions as to Ground 2 in relation to the four appellants in
group A. We see powerful force in the points that as late as summer
2013 it was still necessary for Mr Clarke to spell out basic principles,
and that the response to his advice of at least some personnel was to
14 -19-
AMCLO000031
AMCLO000031
suggest that information should not be recorded, in the hope that it
would therefore not be disclosable. We think it clear that throughout the
relevant period, POL as prosecutor demonstrated, as Fraser J found in
the Horizon Issues judgment at [928], “a simple institutional obstinacy
or refusal to consider any possible alternatives to their view of Horizon,
which was maintained regardless of the weight of factual evidence to
the contrary". Moreover, the longer that approach persisted, the more
POL was able to, and did, rely upon its own past abusive conduct by
asserting that no previous challenge to Horizon had succeeded.
131. In those circumstances, we are unable to accept POL’s submis-
sion that in relation to Ground 2 there may be a distinction to be drawn
in POL’s favour between the seriousness of its conduct at an earlier
time, and the seriousness of its conduct at a later time. POL knew that
there were problems with Horizon which delayed its rollout. It knew, as
Fraser J found, that SPMs were reporting unexplained discrepancies
and shortfalls from 2000 onwards. The persistence of those reports
made it impossible to assume that all the initial problems, and any sub-
sequent teething problems, had been resolved. It was able to obtain all
relevant information from Fujitsu if it wanted to, and the fact that its own
contractual arrangements meant that it would have to incur expense in
doing so could not possibly justify its repeated failures to comply with
its legal duties. Moreover, to borrow Fraser J's phrase (the Horizon Is-
sues judgment at [1018]), POL “ought to have known how its own sys-
tem works”.
132. Thirdly, POL as prosecutor knew that the consequences of con-
viction for an SPM would be, and were, severe. Later in this judgment
we will mention individual cases, but it is important here to state that
many of these appellants went to prison; those that did not suffered
other penalties imposed by the courts; all would have experienced the
anxiety associated with what they went through; all suffered financial
15 -20-
AMCLO000031
AMCLO000031
losses, in some cases resulting in bankruptcy; some suffered break-
downs in family relationships; some were unable to find or retain work
as a result of their convictions — causing further financial and emotional
burdens; some suffered breakdowns in health; all suffered the shame
and humiliation of being reduced from a respected local figure to a con-
victed criminal; and three — all “Horizon cases” — have gone to their
graves carrying that burden. Inevitably, the families of the SPMs have
also suffered. In each of the “Horizon cases” it is now rightly conceded
that those human costs and consequences were suffered after the de-
nial by POL of a fair trial. We unhesitatingly accept and endorse [coun-
sel's] submission that these were far more than cases of “simple” non-
disclosure.
133. Fourthly, and most importantly in the context of category 2 abuse,
POL's failings of investigation and disclosure (in Ms Busch’s phrase)
“directly implicate the courts’, If the full picture had been disclosed, as
it should have been, none of these prosecutions would have taken the
course it did before the Crown Court. No judge would have been
placed in the unhappy position of learning — as some judges (or retired
judges) will do if they read this judgment — that they unwittingly sen-
tenced a person who had been prevented by the prosecutor from hav-
ing a fair trial.
135. Lastly, in relation to the balancing exercise which issues of cate-
gory 2 abuse require, we accept the appellants’ submissions that if the
full picture had been disclosed, as it should have been, the public inter-
est in prosecution would have been heavily outweighed by the need to
maintain public confidence in the criminal justice system. The charges
were serious, but in all the “Horizon cases” the foundation of the
charges — namely, that there was an actual shortfall — would have been
in issue if the full picture had been known. There was no reason why a
prosecution had to be hurried through as a matter of urgency, and no
excuse for POL’s failure to fulfil its duties. Moreover, whilst it is not nec-
essary for an accused who relies on category 2 abuse to prove that the
16 -21-
AMCLO000031
AMCLO000031
prosecutor acted in bad faith, we are troubled by contemporaneous in-
ternal documents in which POL expressed concer that disclosure in
one case of problems with Horizon could have an impact on other
cases. Public confidence in the criminal justice system would be se-
verely damaged if a prosecuting authority were permitted to give prior-
ity to such a consideration over compliance with its duties as a prose-
cutor.
137. In those circumstances, the failures of investigation and disclosure
were in our judgment so egregious as to make the prosecution of any
of the “Horizon cases” an affront to the conscience of the court. By rep-
resenting Horizon as reliable, and refusing to countenance any sugges-
tion to the contrary, POL effectively sought to reverse the burden of
proof: it treated what was no more than a shortfall shown by an unrelia-
ble accounting system as an incontrovertible loss, and proceeded as if
it were for the accused to prove that no such loss had occurred, Denied
any disclosure of material capable of undermining
the prosecution case, defendants were inevitably unable to discharge
that improper burden. As each prosecution proceeded to its successful
conclusion the asserted reliability of Horizon was, on the face of it, rein-
forced. Defendants were prosecuted, convicted and sentenced on the
basis that the Horizon data must be correct, and cash must therefore
be missing, when in fact there could be no confidence as to that foun-
dation.
138. Ground 2 therefore succeeds in each of the “Horizon cases”.
32. As is foreshadowed at paragraph 6 above, the convictions of a number of
other SPMs have subsequently been quashed; some have been conceded
but are waiting to be quashed; some await argument; some applications for
leave to appeal are currently being considered; and still more appeals are be-
ing prepared.
17 -22-
AMCLO000031
AMCLO000031
33. The Crown Prosecution Service has now also indicated that, given the terms
of the judgment in Hamilton and Others, it would not seek to oppose any ap-
peal in an ‘Horizon case’.
The Factual Background to the Applicant’s Case
34.Mr. McLaughlin had been a schoolteacher, teaching languages, before be-
coming the SPM of Brookfield Post Office in 1999. He was a man of good
character and has never offended again since the convictions to be consid-
ered by this Court. He was the SPM of Brookfield Post Office from duly 1999
to July 2001.
35. The attention of POL was drawn to him and transactions at his Post Office
when it was noticed that there were discrepancies between the number of
foils which the Horizon generated records showed had been cashed, com-
pared to the number of foils which were actually attached to that printout,
36. For example, on 21 December 2000, the Horizon record showed that two foils
to the value of £125.94 had been cashed, whereas only one foil to that value
was received. Similarly, on 27 December 2000 the Horizon record showed
that two foils to the value of £87.51 had been cashed, whereas only one foil to
that value was received.
37.An audit of the Applicant's Post Office was carried out on 26 July 2001. He
was interviewed under caution by Post Office investigators. The following con-
tents of that interview are of particular note:
(i) Exhibit 26 - p.352 — the Applicant had serious balancing problems with
the use of Horizon
(ii) Exhibit 26 - p.353 — the Applicant explained that Horizon was intro-
duced to Brookfield Post Office in September 1999
(iii) Exhibit 26 - p.364 — the Applicant recounted further Horizon balancing
problems
18
-23-
AMCLO000031
AMCLO000031
(iv) Exhibit 26 - p.365 — the interviewer informed the Applicant that he has
checked the records from the system and observes that the system
could be wrong
(v) Exhibit 26 - p.366 — the Applicant recounted how he had large unex-
plained shortages
(vi) Exhibit 26 — p, 367 - the Applicant explained that the balancing of the
accounts stores up problems for the future
(vil) Exhibit 26 - pp.371 and 372 — the Applicant provided more explanation
of the problems with balancing
(viii) Exhibit 26 - p.379 — the Applicant accepted adjusting the figures to bal-
ance
(ix) Exhibit 26 - p.384 — the interviewer pointed out that a change to
the transaction log has happened when the PO is closed. That
change was from 17 x 206.60 foils to 18 x 206.60 foils
(x) Exhibit 26 - p.385 — the interviewer pointed out that Brookfield Post Of-
fice dealt with over £200,000 of pensions each week
(xi) Exhibit 26 - p.393 — the interviewer put to the Applicant the allegation
of false accounting — the Applicant denied it and explained that all
SPMs do the same
(xii) Exhibit 26 - p.400- the Applicant stated that he thought it was not a
criminal offence to do what he did
38. The Applicant was suspended after that interview and his contract was termi-
nated approximately one month later. A different SPM took over from the Ap-
plicant but the problems with accounting in Brookfield Post Office continued
under her stewardship. If anything, as is detailed below, the problems became
worse. Brookfield Post Office was eventually closed in February 2002.
39. The Applicant was charged with the offences set out in the Statement of Com-
plaint. Essentially, they comprise 15 charges of false accounting wherein it is
alleged that the Horizon record of the number of foils received has, in each
19 ~24-
AMCLO000031
AMCLO000031
case, overstated the number of foils actually received. The Applicant is al-
leged to have altered the record in order to receive money that was never
paid out.
40. He was arraigned and pleaded not guilty to all counts on 27 April 2004.
41. Instructing Solicitors have sought to secure the case Papers from his previous
solicitors in order to verify the applicant's account of the Proceedings against
him. On 20 October 2021, Mr. Paul Dougan of JJ Rice solicitors kindly in-
formed the Applicant's solicitors by email that:
We have reviewed our closed file archive and off site storage. It seems
the file itself was closed on the 19 June 2018 and archived; and then
destroyed a number of years ago. We do not have a soft copy of any of
the materials identified in your email unfortunately.
42.What follows is the Applicant's best recollection of the proceedings against
him. We have forwarded the grounds of appeal to the Applicant's trial counsel,
Mr. Jon Paul Shields, in order that he may check the factual accuracy of them.
It is to be hoped that any records held by the PPS will be disclosed as part of
the appeal proceedings now initiated.
43.The Applicant believes he submitted a defence statement denying the of-
fences.
44.He also served an expert accountant report prepared by Messrs. McClure
Walters which is returned to below. That report was received by his then solic-
itors, JJ Rice in late December 2004. A copy is attached as Appendix 1 to
these grounds of appeal.
45. After a number of adjournments of the date fixed for trial, the Applicant even-
tually pleaded guilty to all counts on 16 February 2005. He did so because he
20 -25-
AMCLO000031
AMCLO000031
was advised to do so. His plea was on an agreed basis that he had made no
actual gain from the offences to which he pleaded guilty.
46.He was fined £1100 on the same day and that was the end of the matter,
There were no confiscation proceedings following the sentence.
The Expert Accountant’s Report
47.1n the light of what is now known about the unreliability of Horizon, the ac-
countant’s report prepared by McClure Walters is powerful evidence of the
miscarriage of justice that the Applicant has suffered.
48.As is pointed out at §§4.4 to 4.6, the allegations against the Applicant were
based on the assertion that the inclusion of a transaction on the weekly inputs
summary which is not supported by a foil is evidence that cash has been mis-
appropriated and the Applicant was responsible for it. No genuine real cash
shortfalls were ever alleged. Because the case relied completely on that
weekly inputs summary, Horizon was therefore essential to the prosecution of
the Applicant and his case can undoubtedly be described as ‘an Horizon case’
within the terms of Hamilton and others.
49. But the report of the accountants goes further.
50. At 4.7, the authors report their difficulties in understanding a Group Total
Casting Difference of £201.30 for the week of 31 January 2001. It shows that,
whilst no units have been claimed, £226.30 has been recorded in the value
column. The authors report that they have no explanation for this. They say at
§4.9
It is extremely unusual that the computer system should allow such an
entry to occur. The claim as set out at Appendix 5 is not supported by
any detailed adlist or any other information on which [sic] would give
any indication of how this discrepancy has arisen. The transaction log
21 -26-
AMCLO000031
AMCLO000031
for this particular period is not available. We are therefore unable to
comment further in relation this item."
51. Knowing what is now known about the deficiencies of Horizon, such an unu-
sual event for a computer is now much more readily explicable.
52. Moreover, at §5.4 the authors identify negative balances for which there
would be no incentive for the Applicant to create, as is fully explained at §5.5.
The authors point out that such a Position could be due to ongoing computer
error.
53.At 5.13, the authors are unable to explain why the number of transactions as
per the transaction logs, compared to the number of transactions as per the
daily adlists and weekly summaries do not agree. (In hindsight, that finding is
symptomatic of Horizon unreliability). And it is also noted that some of the
questioned transactions could not have involved the Applicant.
54. From 5.15 to 5.25, the authors explain how the accounting problems at
Brookfield Post Office continued and intensified after the Applicant had been
teplaced.
55. The overall picture is one of unexplained accounting difficulties with no dis-
cernible actual shortfall. Again in hindsight, the pattern is classically sympto-
matic of Horizon unreliability.
Submissions
56. It is submitted that Horizon data was essential to the prosecution of the Appli-
cant. The case could not have proceeded without it. it can accordingly be de-
scribed as an Horizon case.
ST
1 As is pointed out at §5.10 of the report (and detailed at Appendix 1), the transaction data was routinely de-
stroyed by Fujitsu after 18 months.
22 -27-
AMCLO000031
AMCLO000031
57. But, additionally in this case, the tangible effects of Horizon unreliability are
clear to see in the report prepared by McClure Walters.
58. The Applicant's conviction is unsafe.
Conclusions
59. The Court is respectfully asked to grant leave to appeal to appeal out of tine
and to quash the convictions of the Applicant on the basis of the grounds ad-
vanced.
Tim Moloney QC
Bar Library
Belfast
14 October 2021
Annex A
LIST OF AUTHORITIES
NAME OF PROCEEDINGS: R-v- Alan McLaughlin
PARTY PROVIDING THE LIST: Applicant/Appellant
NAME OF COUNSEL: Tim Moloney QC
CASES
1*. Rv Togher and others [2001] 1 Cr App R 33 at para(s) [33] & [59]
2* Bates & Ors v Post Office Ltd ((No.3) "Common ‘ssues") [2019] EWHC 606 (QB) at paras
[44], (222), (542), [1111],[1115]
23 -28-
AMCLO000031
AMCL0000031
3*. Bates & Ors v the Post Office Ltd (No 6: Horizon Issues) (Rev 1) [2019] EWHC 3408
(QB) at paras [442], [928-929], [968-970], [975], [978], [983).
4*. Hamilton and Others [2021] EWCA Crim 577 at paras [9], [14], [17-69], {96}, (120-138).
5. R v Early and others [2002] EWCA Crim 1904 at para [18].
6. R v Jones [2019] EWCA Crim 1059 at para [25].
24 -29-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
Number On
McClure Watters Number One
Chartered Accountants Bellast BT1 3GP
Norther Ireland
Ourref; 8135/RWG/SA
Your ref. TM/MP/CRIM
John J Rice & Co
- Solicitors
9-11 Crumlin Road
Belfast
BT14 GAA
22™ December 2004
. Dear Sir,
Your Client: Alan McLaughlin
- 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. 1 have attached an analysis of our time to date and would
apologise for the oversight in not obtaining prior approval for this levet of time input. I would
be pleased to receive guidance on how we should proceed in relation to these costs.
7 If you have any queries regarding the above please do not hesitate to contact me.
Patines:
I
RB. NicChure FA DS Watters #64, J Hansen FCA, FABRE. DW. Gray hoa RW. Gardiner FCA i
Cuvctors: {
1%, Blur LOC TA sina CPA 2 G1 Su A arters 39
Autiaresod 8 Instiuie 91 Crartured Accaumtunts v0 elane 10 earty on
AMCLO000031
AMCLO000031
Consultants Hrs
{Description
Initial review of material/exhibits 14
{ Meeting with A McLaughlin (26/05/04) and review of information gathered 5
I_ Preparation of letters dated 14/07/04 and 30/07/04 2
Consuitation vf 1/09/04 and review of exhibits and information gathered 55
I Preparation v! letters dated 2/09/04 and 23/09/04 2
Consultation vf 8/09/04 and review of exhibits and information jathered 5.5
Consultation vf 29/09/04 and review of exhibits and information gathered 55
Review of anitional information received on 10, 13, 15 Sep 2004] 14
Review of ac\liional information received on 8/10/04 a I
Analysing ani Summarising Claim 4
ing and Summarising Weekly Cash Account Summaries 2
ration ol draft report and associated Appendices 26 —™
Consuttation vf 20/10/04 75 a
I Consultation w! 3/11/04 and review of exhibits and information gathered 3
Review of ac:lilional information received [>
Revision of cisft report 3
Total 705 —~
Initial review ot Material/exhibits :
Consultation «! 1/09/04 4
Consultation «! 29/09/04 2
Consuttation « 20/10/04 7 me
Review of driitt report
7 —_ ¢ +
——— I
7
‘otal _ - I
AMCLO000031
AMCLO000031
-32-
AMCLO000031
AMCLO000031
-33-
AMCLO000031
AMCLO000031
B135/RWG/SA
TMIDM
John J Rice & Co
Solicitors
9-11 Crumlin Road
Belfast
BT14 GAA
21 December 2004
Dear Sirs,
Your Client - Alan McLaughlin
For your convenience, our Feport is set out under the following :main headings:
Section : ,
1 Introduction :
2 Background, i
3 The Horizon Computer System and Post Office Procedures i
4 Statement of Compiaiit
5 Comments in relation tothe Statement of Complaint
6 Concliisionis
Schedute
1 Expert Withess Declaration
Appendices
A Summary of Claim
8B 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
G Adlist = to Main Summary Claim Example
H Transaction Log - 11 July 2001
I Transaction Log Availability
J Sample Transaction Logs
K Audit Report ~ 34 May 2001
L Audit Report ~ 11 January 2002
M Weekly Cash Account Summary
-34-
AMCLO000031
AMCLO000031
Coo
-35-
AMCLO000031
AMCLO000031
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.
1. INTRODUCTION
4.1 In accordance with the instructions from John J Rice. &.Co- Solicitors we have
reviewed the Statement of Complaint and have commented thereon’on behalf of the
Defendant, Mr Alan McLaughlin. The feport-has been prepared ‘on behalf. of Mr
McLaughlin and has been based on information provided to us by'thé 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 treland and
the Department of the Director of Public Prosecutions. We have not carried out any
verification of this information other than as specifically stated In this 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 ¢f'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;
(ili) Breakdown of £10,288.47 alleged loss; °
(iv) List 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
(viii) Audit reports of Brookfield Post Office dated 31/05/01 and 41/01/02
-36-
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
2. BACKGROUND
2.1 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.
22 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. : The total amount claimed is
£10,288.47 as detailed at Appendix A. This amountis 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 io you for yourself or
another or with the intent to cause loss to another; falsifiéd a document required for
an accounting purpose .... contrary to Section 17 (1) (a) of-the Theft Act (Northern
Ireland) 1969".
24 On 26 July 2001 the Post Office sent an.Audit Team to investigate the affairs of the
business and suspended the operatiori of the business.
2.5 The Defendant's contract was terminated approximately 1 month after the audit
team investigation.
2.6 The Post Office continued to operate under the control of an agent but was
eventually closed in February 2002.
-38-
5]
er
AMCLO000031
AMCLO000031
t
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. 7
(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 pm 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) end 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,
Lishatly, Londonderry.
We understand from Mr McLaughlin (confirmed by Ms Suzanne Winter) that 4 tills,
operating a joint balancing system where in use at Brookiield Post Office. This
system combined the transactions of all 4 lls so that all reports showed a collective
position
Each eniployee had a separate logon and user name with their password changing
every month (per Alan McLaughlin}
The Hetizon System has tie to reproduce is all
trai is completed dur period. These reports known as.
“Transaction Logs” detail i On group and the
transac: amount. [tis not yded on these reports is not
AMCLO000031
AMCLO000031
-40-
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
transaction specific i.e. specific foils inputted cannot be directly traced against
specific User IDs.
-42-
AMCLO000031
AMCLO0000031
-43-
AMCLO000031
AMCLO000031
STATEMENT OF COMPLAINT
A copy of the schedule detailing the £10,288.47 loss is attached at Appendix A and
is summarised as follows:
Nature of “Loss
lair Ee Total
nos as £ €
Keying Errors
Reversal of Transactions
(229.58)
Missing Dockets/Foils ‘ 6,422:23
Group Total Casting Differences 201.30
Adlist # Main Summary ann 3,894.52 .
Total 10,288.47
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 matefial in the context of the overall claim.
We have commented below On the each of the remaining categories as follows:
Missing Dockets/Foils - £6,422:23 i
The-claim in relation to-missing dockets/foils arises due to the number of inputs in
relation. toa 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:
Date Group="[:Per Horizon Per Foils Variance I
£
21/12/00 13 2x £125.94 claimed 1x £125.94 received 125.94
27/12/00 13 I 2xE87.Stclaimed I 1x£87.51 received I 87.51 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 toss.
-44-
AMCLO000031
AMCLO0000031
47
48
49
4.10
4.12
Group Total Casting Differences - £201.30
The above loss in relation to group total casting differences can be broken down as
follows:
Date Group I Per Horizon Per Foils Variance I
: £
31/01/01 7 I 0x£226.30 claimed I 0 x £226.30 received 226.30
04/04/01 42 I-1x£25.00claimed I 0x£25,00 received I _(25.00)
201.30
Attached at Appendix F are the Post Office, workings in felation 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 vokime’ column, an amount of £226.30 has
registered in the value column. At preserit we*do:not have an explanation.or know
of a reason as to why this did and could haveoccurred.
It is extremely unusual that the computer system should allow such an entry to
occur. The claim as set out at Appendix Fis not supported by-any detailed adlists
or other documentation on which would give any 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.
Adiist # Main Summary - £3,894.52
The claim in relation to the ‘adlist printoutinot: équalling the main summary arises
due to the number of inp! ts:in relation toa particular P/A grouping on the weekly
summary not equalling ‘tl
je ‘daily adlist and the number of foils received. After a
period of trading it is possible to print an adlist which will agree to the number of
foils processed in that ‘period. “If; after this adlist has been printed an additional
transaction is processed; whenever the weekly summary is printed, the total
volumes and values will not agree.
Attached at Appendix: 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 ig detailed as follows:
‘al of Adlist Main Summary Per] Variance
rizon Horizon
£
13/06/01 rn 49 foils at £3,270.78 I 50 foils at £3338.26 67.50
= _ 67.50
Whilst the means by which the difference is identified under this heading is different
from missing dockets (see 4.4 (o 4.6) the fundamental issue is the same i.e. that
transactions have been processed which are not supported by P/A foils.
AMCLO000031
AMCLO000031
-46-
AMCLO000031
AMCLO0000031
5.
5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.3
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 Horjzon
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 the claim 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): eos
£
Keying Errors (12.57)
Reversals (221,95)
Missing Dockets (221.65)
Group Total Casting (25.00)
Adlist # to Main Summary (260.45)
(744.62) I
The above amounts have. in effect been-contrad against alleged losses of
£11,030.09 to arrive at-the loss of £10,288. 47 (is e. £11,030.09 less £741.62 =
£10,288.47). McLaughlin I ‘has been accused of dishonestly and with a view to
gain for himself or another or with intent to cause loss to another, falsifying
documents required for accounting’ purposes. With the inclusion of negative
balances totalling £721.62 Mr Mclaughlin, 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
(iit) A combination of these factors.
Incomplete Audit Trail
The Horizon System has the capability to reproduce reports showing alt 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 exampie 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 pm on 11 July 2001. An amount of £302.60 is included in
AMCLO000031
AMCLO000031
-48-
AMCLO000031
AMCLO0000031
5.9
5.10
5.14
the £10,288.47 atleged 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 _{ Carol Kerr 8
MW ___I Mary Woods 7
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 transactions recorded by each
Post Office is backed up and held. After a period of 48 months-the transactions are
deleted from the Fujitsu system. The Post Office did no! eir investigations
choose to ask for the transaction logs to'be. provided or elainéd for the period
covering the investigation. The elapse of time is now such that the logs cannot be
obtained (See Appendix !)
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 occurréd.
The weaknesses regarding the content of the transaction logs (i.e. the fact that
individual transaction entfies cannot be traced to specific User IDs) is referred to
above. This weaknéss: would teduce the usefulness of the transaction logs to an
extent. However in the absence of.the relevant reports we are unable to conclude
as to whether:'review of the logs in their entirety may have assisted our
investigation.
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 adiist
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 al 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.
AMCLO000031
AMCLO000031
-50-
AMCLO000031
AMCLO0000031
-51-
s
5.18
(ii) There are 3 transactions in felation to an alleged loss created by Mr
McLaughlin as follows:
Date Week Ending I Alleged Loss Employee
£
(06/07/04 77/07/01 36.30 I Carol Kerr
Ruth Lavery
Mary Woods
Lorraine Archer
09/07/01 T7707/01 703.40 I Mary Woods
Carol Kerr’
Ruth Lavery
19/07/01 25107101 92.16 I Mary Woods
Lorraine Archer
CarolKerr
Ruth Lavery}!
‘As noted above based on the transactions -logs Mr McLaughlin did not input
any of the transactions which it is alleged havé'resulted in the loss.
(iii) No apparent correlation is noted when. comparing the. employees who input
transactions per the transaction log:and ‘those who would normally have used
a specific stamp. .
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 contractwas terminated.
Audit Reports
We have obtained copies of two audits which occurred at Brookfield Posi Office on
31 May 2001 (Appendix K) and 44: January 2002 (Appendix L). The audit was 2
review.“6f ‘the product/process’ controls in place at the branch. The following
weaknessés were noted:
31 May 2001 11 Jan 2002
[saa Controls Controls
ii I Low I High inI Low I High
Place I Risk I Risk Place _I Risk I Risk
v4 v
Not Tested
J I Tv
Stock Managem Not Tested I v
[Cash Management I i l v
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.
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.
tn 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
AMCLO000031
AMCLO000031
-52-
AMCLO000031
AMCLO000031
-53-
AMCLO000031
AMCLO000031
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). R
National Business Support Centre Calls
5.21. The National Business Support Centre Call'og was. revie after the ‘period in
which Mr McLaughlin's contract with the“Post Office'was terminated. ‘The: ‘following
calis which we believe are of relevance to’this-case are noted below:
Date Incident ID I Detailed Description” *
t .
2zm0e72001 I H20422759 I PM took over officéin Aug
she was told she could clear thi
suspense, ley have now taken outer
but have‘ho accounting Instructions
chad #600 discrepancy
ut at to take it out of
7270912001 I H11010273 I Doing’a final account on an ‘office and wants to pul through
a discrepancy #620.70 from cash shortages into final
account deficiency.
‘Sat Ghallenge'call620.70 hot cleared ““"sse incident log’
24709/2001_I Q11037385 7)
27/09/2001 I H11046651- PM has done meter Token reconciliation and there are 42
sing from week 24 she took over office in week 26 and
‘wants to know where to report to
40/10/2001, _[:H20473397 : Dir Wk29 "232.90 loss unauthorised unidentifiable loss
77/10/2001 _-I'H20475625 - I Week #313.11 loss unauthorised below minimum amount
Ferio/2001 _I H20476484 I ‘How to make good a loss _
7312/2001 I Q11247159: I Escalation for over 11 errors in 3 months. PD6 0 PD7 8 PDB
: 6
44/12/2001 I H20529896 I Dir Wk39 #511.77 loss unauthorised ““*see incident log by
using infoview before replying thank you" _I
TsIOT06T I 11299524 I 5 errors #20.00 all cash acc discussed report with Lorraine
advised her to double check parcel traffic entries against
printout prior to rollover
Horizon Support Help Desk Calls
5.22 The Horizon Support Help Desk Call Log was reviewed for the period June 1999 to
February 2002. Of 175 calis made to Horizon 15 (8.6%) were in relation to
forgotten or changing passwords or a user being tocked out or not being able to
fogout of the computer system.
ee a
r°
-54-
a
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
Weekly Cash Accounts
5.23 Aweekly 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 £70.43:0n the week ending 5
July 2001. After Mr McLaughlin's employment was terminated by the Post Office
discrepancies of over £100 were noted regularly.
5.24 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 I
departure when the trend was for either a surplus-or’a shortage to occur (but not
both).
5.25 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
! ) ) 1 roy
a a a a a ae
asi
-56-
AMCLO000031
AMCLO0000031
ae ae oe eee
61
6.2
63
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 a
“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 batance is calculated by taking the previous weeks opening
balances, adding receipts and deducting payments to calculate a closing cash
balance. ' L
‘As with any system the accuracy and integrity of the information is:impacted upon
by a number of differing but interdependent factors: *
(i) __ the integrity of the computer software itself’;
(ji) the controls surrounding the system; ~
(iii) the controls surrounding data input;
(iv) the accuracy of data input; and . Fa
(v) the training and quality of staff operatirig 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 atthe Post. Office. This:is evidenced as follows:
(i) the discrepancie: identified asa result of the current investigation;
(ii) ongoing cash surpluses and deficits which occurred not only during the period
of Mr. McLaughlin’ 's:employment but which continued after his departure
{indeed the: magnitude of'reportéd differences increased after his departure in
. oraround July 2001);
(ii) a high number ‘of:.callg-to the help line many of which related to difficulties
regarding the casti-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 individuat transaction is valid but that the supporting voucher has been
lost; or
(i) that the transaction has been keyed in error and thal cash was not in fact paid
out; or
(iii) that the transaction has been deliberalely created to reduce weekly cash
discrepancies but thal cash was not in fact paid out; or
(iv) that the transaction has been deliberately created and that cash ‘has also
been laken.
AMCLO000031
AMCLO000031
-58-
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
-es-,_-77--99, 2
Our review has been restricted by the fact that the Transaction Logs which detail all
entries 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 statéd inthe following terms:
“That you ... dishonesty and with a view (o you for yourself or another or with the intent to
Cause loss to another, falsified a document required for‘an'accounting purpose .... contrary
fo Section 17 (1) (a) of the Theft Act (Norther Irelanid) 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.
Our review has identified the following ‘weaknesses in ‘Supporting this assertion:
(i) The differences identified by thé review include transactions which have
resulted in cash payments being both over and under stated. The logic of why
an individual would create fictitious entries which would require him to lodge
Money into the system is not @pparenit.;Such differences are more consistent
with keying errors or system errors rather than theft.
(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 responsibility for the operations of the system.
(iif) Furthermore based on the restricted fogs available for a number of the
_ transactions ‘claimed in the foss, it would appear that Mr. McLaughlin made
y none of the relevant entries for the relevant 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.
7 McClure Watters
-60-
AMCLO000031
AMCLO0000031
Pee ew ww @ OF & Bch oe
Expert
Witness Declaration In The Matter of Mr. Alan McLaughlin
1 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;
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 opinicns expressed represent my true and complete
professional opinion,
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,
I have indicated the sources of all information that I have used;
n independent view on matters suggested to me by
lawyers and their client; where I have relied upon
and their client, I have so
I have where possible formed ai
others including my instructing
information from others, including my instructing lawyers
disclosed in my report;
1 will notify those instructing me immediately and confirm in awriting if, for any
reason, my existing report or opinion requires any correction or qualification;
{ 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;
(b) I may be cross-examined on my report by a cross-examiner assisted by an
expert;
{c) I am 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.
! confirm that I have not entered into any arrangement whereby the amount of
payment of my fees, charges or expenses is in any way dependent upon the
outcome of this case
Signed:
Richard Gardiner
Date:
AMCLO000031
AMCLO000031
-62-
AMCLO000031
AMCLO000031
-63-
AMCLO000031
AMCLO000031
APPENDIX A
SUMMARY OF CLAIM
-64-
AMCLO000031
AMCLO0000031
v
Keying Errors
Reversal of Transactions
Missing Dockets
Group Total Casting
Adlist # to Main Summary
AMCLO000031
AMCLO000031
Appendix A
(7.63)
(221.95)
(229.58)
6,422.23
201.30
3,894.52
40,288.47
-66-
AMCLO000031
AMCLO0000031
-99-
ii a BB
Alan McLaughlin - Claim Analysis
r. Analysed by
Week Period P&A P&A Variation I GroupI Amount Keying I Missing Group I Adlist# to
Ended I Claimed Received No I Overclaimed Errors I Dockets Total Main I Reversal
Casting Summary
£ £ £ £ £ £ £ £ £
39 20-Dec-00 I 307,314.67] 306,915.77! 398.90) 7 133.05] 133.05
ah 122.54 122.54
13 53.55 53.55)
13 35.80 35.80)
13 53.55 §3.55I
13 0.44 0.44)
40 27-Dec-00 I 115,708.17] 115,494.72 213.45) 13 125.94 125.94)
13 87.51 87.51
41 03-Jan-01 183,374.50I 182,635.87 738.63I 6 127.20 127.20
7 292.80 292.80
1 2.60} 2.60)
14 101.80 101.80
7 214.20) 214.20
a 0.03 0.03,
42 10-Jan-01 214,513.56] 214,074.74 438.62) 13 0.20 -0.20)
7 200.00 200.00)
1 -0.10) -0.10
1 99.46 99.46
13 0.22 0.22
13 563.55 53.55)
14 0.04, 0.04
13 85.85 85.85 -
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
-69-
-0l-
AMCLO000031
AMCLO0000031
Analysed by
Amount Keying Missing Group Adlist # to
Overclaimed Errors I Dockets Total Main I Reversal
Casting Summary
£ £ £ £ £ £
17,55 I
163.40
0.20
0.22
69.42
1156
45.00
ins I I I
206.40
81.70
66.50!
126.25
25.00)
409.62)
226.30
-25.00
40.00
25.001
51.45
89.95
75.10!
-83.94
1,00
AMCLO000031
AMCLO000031
-71-
-2L-
Alan McLaughlin - Claim Analysis
Analysed by
Week Period P&A P&A Variation I Group] Amount Keying I Missing Group] Adlist#to
Ended Claimed Received No I Overclaimed Errors I Dockets Total Main Reversal
Casting I Summary
£ £ £ £ £ £ £ £ £
46 07-Feb-o1 I 214,267.34] 213,804.67I 462.67I 11 40.40 40.40
W 0.50) 0.50
13 $3.65 53.55
13 81.70) 81.70
14 163.40) 163.40
13 -2.30) 2.30
Wi 58.22 58.22
1 22.85 22.85)
13 29.35 29,35)
5 15.00 15.00
47 14-Feb-01 208,420.01) 207,707.10) 712.91) 13 154.46) 154.46)
al 130.65 130.65
14 135.00 135.00
7 292.80; 292.80
48 21-Feb-01 208,560.97) 207,741.71 819.26] 14 ~0.30 -0.30
4 198.52) 198.52
13 53.55) 53.55
11 80.95 80.95
ik 32.46 32.46
7 292.80 292.80
7 56.80} 56.80)
13 35.80} 35.80
13 68.68) 68.68 I
AMCLO000031
AMCLO0000031
a)
AMCLO000031
AMCLO0000031
-pl-
AMCLO000031
AMCLO0000031
Alan McLaughlin - Claim Analysis
I Analysed by
P&A P&A Variation I GroupI Amount Keying I Missing Group I Adlist# to
Claimed Received No I Overclaimed Errors I Dockets Total Main I Reversal
Casting Summary
£ £ £ £ £ £ £
28-Feb-01 195,890.61 495,633.03 257.58) 13 75.82 75.82!
5 -15.00 -15.00}
13 0.01 0.01
7 143.20! 443.20
13 93.55) §3.55
07-Mar-01 214,752.16 214,395.68) 357.08] 14 67.75 67.75
41 -0.10' -0.10
13 74.60 71.60)
13 217.88) 217.88
Wi 0.27 0.27
13 0.22 0.22)
St 74-Mar-01 253,768.37 70.34[ 13 70.00) 70.00!
13 0.44] o44I
14 -0.10 -0.10
2 04-Apr-01 207,394.37 207,394.15) 0.22) 13 0.22] 0.22
41 25.00 25.00
12 +25.00) 25.00)
3 TiApro1 I 308,115.39 307,965.70! 749.69, 11 ~4.00) -4.00I
7 $59.04 159.04
W -0.20) 0.20
5 20.70 20.70 I
5 -25.85 -25.85 .
AMCLO000031
AMCLO0000031
S22 es Rom
-9/-
Alan McLaughlin - Claim Analysis
Analysed by
Week Period P&A P&A Variation I GroupI Amount Keying I Missing Group I Adlist# to
Ended Claimed Received No I Overclaimed Errors I Dockets Total Main I Reversal
Casting Summary
£ £ £ £ £ £ £ £ £
4 18-Apr-01 140,792.32] 110,795.32 3.00} 13 -3.00 3.00
5 25-Apr-01 222,828.10) 222,441.98! 386.12I 7 55.30 55.30
5 15.50 15.50.
1 231.34 231.34
83,98) 83.98
6 02-May-01 I 278,480.04) 278,161.47! 318.67] 13. 55.30 $5.30
1 33.87 33.87
1 -0.60 0.60)
13 75.65 75.65)
13 184.80 184.80)
13 0.30 -0.30
7 146.80 146.80
13 41.75 44.75
13 41.75 41.75
13 -260.45 260.45
7 09-May-01 155,669.13) 155,657.64’ 11.49) 11 0.20) 0.20)
12 11.29) 11.29
8 16-May-01 I 203,962.91} 203,738.11 224.80) § 103.40 103.40)
13 37400) 37.00
14 84.40 84,40)
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
-B/-
Alan McLaughlin - Claim Analysis
: Analysed by
Week Period P&A P&A Variation I Group Amount Keying I Missing Group Adlist # to
Ended Claimed Received No I Overclaimed Errors I Dockets Total Main Reversal
Casting Summary
£ £ £ £ £ £ £ £ £
9 23-May-01 I 271,650.22) 271,215.09 435.13} 13 55.30 55,30
5 110.60 110.60
7 37.00 37.00
14 2.00 2.00
13 96,53 96.53
13 133.70 133.70)
10 30-May-01 163,817.60] 163,556.40 261.20] 11 106.60 106.60
7 154.60 154.60
ch 06-Jun-01 213,056.32} 212,325.23) 731.09( 11 23.64) 23.64,
W 46.55) 46.55
W 99.10 99.10
1 92.61 -92.61
cal 113.84) -113.84)
12 84.40] 84.40)
12 139.50) 139.50
13 55.30 55.30
13 68.51 68.51
5 103.40 103.40
7 148.00 148.00
13 55.30 55:30)
13 143.84 113.84)
12 13-Jun-01 216,996.01] 216,928.51 67.50) 11 67.50; 67.50)
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
-79-
oe! de! de! Io tein I
-08-
Alan McLaughlin - Claim Analysis
Analysed by
Week Period P&A P&A Variation I Group Amount Keying I Missing Group Adlist # to
Ended Claimed Received No I Overclaimed Errors I Dockets Total Main Reversal
Casting Summary
£ £ £ £ £ £ £ £ £
13 20-Jun-01 212,858.25] 212,714.95 143.30) 13 27.90 27.90
7 115.40 115.40
14 27-Jun-01 I 216,439.32) 216,284.72 154.60) 7 154.60 154.60
15 04-Jul-04 247,075.32) 216,813.56 261.76) 5 25.85 25.85)
1 81.71 81.71
14 154.20 154.20
16 41-Jul-01 250,421.16] 249,960.26 460.90 5 103.40 103.40
11 -0.40 -0.40)
13 65.30 55.30
7 302.60) 302.60
7 18-Jul-04 169,303.14] 168,733.14 570.00) 5 0.20 0.20
7 279.80) 279.80
14 139.60 139.60
5 110.60) 110.60
1 15.50 -15.50
13 55.30 55.30
18 25-Jul-01 215,034.69} 214,574.04 460.65} 11 79.05 79.05
13 592.15 92.15
7 206.60 206.60
14 82.85 82.85 -
10,288.47 10,288.47, +7.63I 6,422.23 201.30I _3,894.52I _-221.95
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
-81-
APPENDIX B
DAILY REPORT (HORIZON)
AMCLO000031
AMCLO000031
-82-
AMCLO000031
AMCLO000031
-83-
ld
k Eee
Brookfield I
1751 12/04/2001": ° cabs04
P and A ~ Client Copy
Allowances
Ngp os
peice * youike
1
10
8
1
2
ai
ay
i
ok
Total HT gp 05.55,
AI gp 06
PRICE — VOLUME
35.34 1
Total NI gp 05
HI gp 07
* pRIC
51.65
55.30
366.80
Total =D gp 07,15
Wi gp 11
" PRICE = VOLUME
4.33
AMCLO000031
AMCLO000031
Fad: 1817043
101 SUE RA
SERRE
Reed.
WSN
REERRREE
Ri
8
N
eee
=
.
AMCLO000031
AMCLO000031
-85-
AMCLO000031
AMCLO000031
RY
ae
seem
SEBER
SESRR’
ZEB
Total
HE gp arog OLE
ac
REE
S33
REAR
233)
Le
VRE
AMCLO000031
AMCLO000031
-87-
AMCLO000031
AMCLO000031
151034
Total HI gp 14
Pa milk (HD) *
PRICE VoLUnE ue
6
Total Pa wil (HI) 8
TOTALS: VOLUNE VALUE
ig Allowances
I Grp 0S-C 5 tag5.35
i Grp 06 - 3 31.86
ja Grp 07 ~ 0 15
PY Sub Total: 2 ;
4 Fensions
_ Grp 1 - 1 1 4910.47 ;
; Grp 12 - I 4 nes
a ; Srp 13 -& Wo Bir ayy-o8
. i Giarea 2 ane.
: Sub’ Total: 138 sheet
ilk Tokens B8 A
PAR ilk 8
Sub Total: 6
SUNRARY TOTAL: 270 105833 S
wee E99 oF geronr ae 1 ESEE'SS
“a.
foe)
AMCLO000031
AMCLO000031
I ee —
APPENDIX C
WEEKLY SUMMARY (HORIZON)
AMCLO000031
AMCLO000031
EE
-90-
AMCLO000031
AMCLO000031
-91-
AMCLO000031
AMCLO000031
PENSIONS RND ALLOWANCES
OFFICE NAME: Brookfield OFFICE CODE: 1917043
ADDRESS: 213 Tennent street
C/A WEEK No: 04
Belfast WEEK ENDING: 16/04/2001
BT13 36g TIME: 18/04/2001 13:54
THis surmary should be despatched with the CASH Accounr,
GROUP NUMBER OF ORDERS
TOTAL AMOUNT
NO FPS1/zS7 —_ PENSToNs ALLOWANCES = ¢
Pp
MOD. ARMY 1 ° 0.00
+. MOB.Ind rnjy 2 C) 0.00
MOD.AIR 3 Qo 0.00
4 ° 0.00
Childsone Parent 5 133 3676.15.
War Pension 6 We_— 622. 18
Dis Living au 7 180_-—~ 30695.12
t, Family Credic 8 ° 0.00+
Down. 9 ° 0.00
a Pension/Incsupp 10 ° 0.00
I Income suspert 11 365. 25281.42 —
Tad Inj/peath Ben 12 40 1569.85 — :
, Ret Pension/aiy 13 467 39572784 22) Soh /
I Sickness Ben/ai) 14 163.— 15774,96
t 15 : ° 0.00 ~——
i 16 ° 0.00
~~ Se. FUTURE fe) “0.90
F oO
OFFICE superna:
ne
AMCLO000031
AMCLO000031
ee Mer ere
ee ee
OR
a]
“Be: ?
a Bee? ew
FOR INSPECTIO
Brookfield
13:50 18/0¢/2001
PRopuct
Grp 05 -~c
Srp 05 ~ c
Stp 05 -c
© 4
Srp 06 ~ w AR/OL
Szp 06 ~ w PAA/OL
vera erp os - x I
Grp 07 - p RAVoL
Grp 07 - p AR/OL
Srp 07 ~ p 4a/o1
Grp 07 - a
TOTAL Grp 07 ~ p
StF tt tet tee,
TOTAL Allowances
Grp ly sy Rav/OL
Grp ll ~ aR/CL
Grp 41-7 Be701
Gra ir AR/OL
TOTAL Grp 11 - 7
Grp 12 ~ ARvOL
Srp 12-7 RALO}
Grp 12-7 a3/01
Grp 12-5 85/01
TOTAL Grp 12 _ y
AR/oL
AA/OL
BA/OL
AR/OL
la-y
TOTAL Gep a4 _ ;
Fett tttteresteseey
TOTAL Pensions
PEA Mi dy 3,
PED Midge
Tt END oF ae
fons and Allowances
$4
lis
a
3422.50.
8050. 44
o
1568.e5 “I j.
£
4237.57
14193002 I
é
as 3g
TG G40). 23
9.00
0495-32
AMCLO000031
AMCLO000031
Boh
-.}
} ¢
625 I -9-
AMCLO000031
AMCLO000031
or er ee Oe ee a en a el ae
i a a ae
APPENDIX D
CASH ACCOUNT (FINAL) (HORIZON)
AMCLO000031
AMCLO000031
~96-
AMCLO000031
AMCLO000031
-97-
a)
See ————
Office code: 1917043 Week No: 04 Week Ending?
£
Brookfield
213 Tennent Street
Belfast
BT13 366
‘028 90744886
181 704 3
12/04/2001 Date: 19/04/2001 Time: 09:59
2001/2002 Week No [I
HORIZON [I
Cash Account (Final)
Week Ended: 18/04/2001
30
TO BE SIGNED BEFORE DESPATCH OF CASH ACCOUNT.
‘SUBPOSTMASTER/FRANCHISEE/BRANCH MANAGER: _}
EXAMINED IN TP:
TABLE 2 UNCLAIMED PAYMENTS .
50 fe Date
[26 Urpid Choques A
27 Unpaid Cheques 8
28 Unpoid Cheques ©
29
30 Vouchers
BL -------- 44.85 Storage AROS
3 OCT Gh pein aes
34
35 ‘Migration
36
37
38
‘TABLE 2{a) AUTHORISED CASH SHORTAGES:
50
46 Gach Shertoges A
AT stress 254.64 Gach ShertogasB
aB Cash Shortages C
49 Cock Shortages D
‘TABLE 3 UNCHARGED RECEIPTS
50
60
61
62
63 Prepurche
64 Cach Surplus A
65 Cah Supt B
ee Surphraz in Rams to
67
ee Nigrston
71
Suns
Shetie
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-99-
AMCLO000031
AMCLO000031
I RRA eeeeeeeneeneememnseeee ne
Few page: 2 Office code:1817043 Week No: 04 Week Ending: 18/04/2001 Date: 19/04/2001 Tine: 00:59
1
" TABLE S(b) STOCK IN HAND BREAKDOWN TABLE 5 CASH, STOCK ETC. 1M HAND
= 0 fp Postage
++271.08 tt Cuss Stes 20 tp
"i + +523.64 tndCes Sps —
Other Postage items 50 ----73,945.26 Cah
me Sp Bie Vending 51 Cheques :
. ‘Sip Bia Other 52 Fn Curt Stort Equiv
Sead Sips fst Cle 53 Gane Leences
ke sata see
= Postal Order Fees 54 Phiatefie tems:
_ ST ves 6,714.23 Protege Sps
a Band 1 99 Disc White Sips
Bond 2 B4
le Bond 3
ay Ban «
Bond $ BT Phone Cards
f Band 6 £5 & £10 Phone Cards
Va — ‘Home Heb Care Sips
a OFR
, ‘TABLE 10(g) NUMBER OF TRANSACTIONS PO Foce Value
1 POFees 5
i 72 £111 Cerfficates Other £5 Comen Coin
73 OB Chqs ‘Vien Aas ES Cin
i’ 78 MS ISA Cash Croce Warr ‘Amazon Voucher £10
ie 82 (Cifbank M Order ‘Amazon Voucher £20
. el Atornaive Cokocton Vehide Lic Sips
x 73 Prrcelforce by 9 & 10 Whe Sps
65 Parcelfren 24/48 Wile Authy Sips
ke 66 Internat Dotapost
71 Low Cover
83 Hediuen Cover BGn1 Oops Sys
4 75 High Cover ‘SEEBoord Sigs Sips
80 (Contract Pret Inte
67 Contract Parets tnt Sarterods £20
34 bars Rered si Ga Sart
feternat Reaorted idowoods SIs
bl Swit « Recetered Open Valve POF:
i ‘Suifiair + Recorded £20 One 2 One Prepay
‘Sas 10 Ove 2 One repay
Paatfrca by 4008 £15 Grange Prepay
i Vaso Registration £5 Grange Propay
i ise Whise Packs E10 Grange Prepay
3 Prstmans Pouches £5 Vodstone Prepay
. ‘SORN £15 Vodalone Prenay
- (8Gas Recon/Discon £25 Vodatone Prepoy,
q Camel Vouchers £10 Vodafone Prepay
z TVLU?S Predppicoton
i MANA Loans Iscued £10 Visia Prepay
5 Pre-order Buy Bock £20 Vigin Prepay
‘Change OF Address
4 Horae Shop Rsarns
Stondant Life SHP Apps
eB. PCL Smartcard Appin £10 87 Catnet Prepay
oH 61 ME Repsics T2ODT Celnet Prepay
ake 62
86
: 95 POL ba Aacopl Charge
10 £10 BT Gobel Cords
nee creases
me
-100-
AMCLO000031
AMCLO0000031
palose: 3 Office code: 1917043 week No: o¢ week Ending: 18/04/2001
AMCLO000031
AMCLO000031
Date: 19/04/2001 Tice: 08:59
=
4 RECEWTS RECEIPTS (Cony)
ed
—30 Nmbes 00 £p 30 9 Murbes gg, tp
Batance Brought Fd 27 €5.& £1081 Phone Cards I
POOL Chg ERI Hote) 52 Hame Hp Cre Sp3
Phitelic UR, ae
DNS Deposits ine SB E/N 34 PO Face Vive
Post Order UR 21 POF ees
Telephone Rept: 82
Gio inpaymts 18 ther 85 Car Coin
Gico Tranccash Fees 33 ‘Vietorin An 5 Coin
{et Oring Perms 47 ‘Armazon Voces £10
Gas Cand Recharge 32 ‘Asnazon Voucter £20
Rod Uvences Sales 38 Vebicle Lic Sp
Temp Fit Licences 35 Te Sig Sp
‘Box Key Recharge 37 Wor uty ps
Peatoge UR 44
10 Motor Vetice 56
‘VI1 Le Raw Feo B83 ‘BGas Sig Sps
DLA Photos co Fez 53 ‘SEEBoard S19 Sp
Lic Azzep! Charge 61 .
Oise Wine Sips UR. 62 Smartreds £20
Travel iswance 63
Loca Schemes 67
49 Gish Gas Srartarts
90 Uttewoods SCad
‘AP Pers Bark
OFR
‘Cha Prize Pay Ba Ent o1 fp
‘Not Lott Gome
Into Win Aira 11 Open Valve OFC
Moneygram Send 20 £20 One 2 One Propay
Bde Ch Cameinsion 24 £40 One 20ne Prepay
8B de Ch Revaafon 17 £18 Orange Pregey
Trav Chee Sos 1s £5 Orange Prepay
Burnes Purchaces 24 £10 Orange Prepay
Pro-ndee Fon Exch 25 5 Vodatona Frezay
19 1S Vodafone Prey
26 + £28 Vodetene psy
27 £18 VodedonePepey
‘Chong of Add+ Redrecten os
Redirection Business os £10 Virgin Prepay
Resieocfon Soci 28 EDO Vegin Prepay
WLcenca Feoe 29
31
32
98 Reciot tex Lot Cords: 33
66 CARRS - Parcels 12 (£10 BT Cetinet Propay
93 UKPA Fees 13 £20 BT Cetinet Prepay
95 UKPA Cherges 14
a6 Frocting Sonica i5
64 Other eters Sue 16
cl 17 22 £10 BY Gebel Cards:
36 ---126,550.00 Remstrom Other ices 23 BT Gea Coxe:
= 68 Counters Rey Sched 40 (Ceo ER BIA WN
ty 39 Loan Te PO not BOs) 24 41 BG Smartcard itt
40 Fincd Account Surplus 25 42 Unpaid Chea trom TP
24 ‘Gare Licences: 27 43
ad 25 Plott 28 44
28 Portage 36 45
i 72 Discount Wide Sps 03 60
55
54 —
a 26 E20 Mone Crate Gro eat }
x Fe ET UUM I
Postage UR Mig I
” oO WR Mig, !
FOL. GO FELEMTS 101A I
OFR
-102-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
I
ya € Office code:1917043 Week wo: 04 week Ending? 19/04/2001 Date: 19/08/2001 Tize: 08:59
‘AYHENTS PAYMENTS (Contd)
fe 40 Mambers 10 ee
‘Loan Wel (SPSOMSPO) 32 34
POCL CL EN Wh Note} 39 40
Monon TV Refund 98 ATU Wiehe
Ns Wary, Es 67 Gio Rent 4 Ent
+++110,792.32 P Pensions and 40 41
2 ASoueareas 86 Final Accor Doing
mtPaid BB +--+ 86,855.06 Salone Duvte Post Ofer
+ ©335.97 land Rov Tax Cross
oe =+65.00 aPostal Orders OFR
bPod 1 gp
+++ +20,252.04 Groen Gro Cheques
mt 20
2i
sees 644.41 Gro Oupamerts 22
Travel Insce Refund 23
Nat Latiect DEACT 1 30
seco eee 217.00 AbMatLou Prizes 23 Bi
'SWALEC Cashed Cheques: 27 22 .
‘MidWest Lothian Payments: 43 33
‘dewood Prizes 45 34
M00 Pensions 47 35
Cheques to CHEC
Posts Order DR ++ =219,701.80 PAYWENTSTOTAL
Aude PayfPore bank.
Phaateke BR. OFR OFR
CCanation Money Orders
Postage Off TABLE 12 PARCEL TRAFFIC
Encashed 08 Cheques
Disc. Whe! Sips DR
Asta Seckers Vousbors
edi Cords
‘Stock Rsses to SSO _—
Moneygram Recsive
Sede Chonge-Revel TABLE 6 REMITTANCES FROM OTHER POST OFFICES
‘TOs FirtRete
Business Sdes 60 fp
POF gn Exchange Out
seeeeee 654.00 RansteOtor Pee 14 ---126,550.00 ca
Cop Business Chq Cachod i5 a
MVL Stamps Recmd 16 Fgn Cur Sod Equiv
settee 86.00 TUeSig:Rednd
Wotor Athy SS Rednd I OFR
BT Stps Retnd
8 Gos Stps Rednd I TABLE 6(a) STOCK RECEIPTS FROM ‘SUPPLIES DIVISION
SEEScard Sips Redind ‘
61 Postage
‘Suolee Boe Sips Roeind oe I
SWER Sips Redd 08 40a Sps
09 Ind Class Spo
23 Otter Portage hens
UK Paxzpesi ee Rind 48 ‘Stang Books Vending
UK Poesport Charge Rind 22 Stay Backs Othe
Infornatena Reply Coupons 10 Sal Ad Sos ta Ores
Vouchess Sent To TP ai. . ‘Saif Ad Sips 2nd Clase
Promotions Vouchsrs j
Postat Cuter Fees
I
i it
-104-
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
rage: S$ Office code:1917043 Week No: 04 Week Ending: 18/04/2001 Date: 19/04/2001 Time: 08:59
H TABLE 10(9 GIROBANK TRANSACTION BREAKDOWN TABLE 8 STOCK RETURNS TO SUPP DIVICHESTERFIELD (Cont)
70 f°
sete 1 Transcach /Deps 13 7 Water Athy Sips
2 Business Deposts 417
3 NSC Purchased 73
4 P58 Purchased 43 8 Gas SrgSeps
7B Gavi Teash 25 ‘SEEBoard $vg Sps
18 Bar Coded Teach 90
19 Gas Token Teach 38 ‘Smacterads £20
20 eal SA 83
21 POBRSB 82
2 80 Bish Gas Sovtards
a 53 UsiowoodsSiC
2 OL Open Value PO File
ro) 66 220 One 2 One Prepay
‘5 Personal Chq Dop 67 £10 One 2 One Prepay
6 Bas Chq Only Dep 61 £15 Orange Prepay
BCod Tax case 62 15 Orange repay
9 Rest Vouchors 35 £10 rane Prepay
10 Rent Cards 39 £5 Vodafone Pesay
w 31 £15 Vodslooe Prepay
30 43 £25 Vedshooe Prepay
M1 Odpymsias 44 £10 Vedelone Prepay
T2UNKSAVE 45
13 Bas Cech Wats 46 £10 Vigia Prepay
Lod 49 (E20 Vegin Prepay
bed BO
8 26
16 Change Giving 27
~ 29
02 £10 BTCetnet Prepoy
11 £20 BTCedne Prepay.
14
TABLE 8 STOCK RETURNS TO SUPP DIVICHESTERFIELD sa
56 C10 Geos Cas
fe 57 (£20 Gobel Cords:
63 7 at Let tant
Carne Licences OFR
Phioteeers
tstClass Spx
rd Class Sys TABLE 9 REMS TO OTHER POST OFACES
Otior Postage Horas
Stamp Bis Vong
‘Stamp Bks Other 80 fp
‘Solf Ad Sips tst toss
Self Ad Sips tnd Claes o1- 20.00 Cah
Olas Weta Sips 02 +--+ +++ 634.00 — Chequevone
I 43 Fgn Cure Stot Equiv
‘£3 BT Cards OFR
£5 &.£10 BT Cords
Home te Kare Sips
PO Face Value
PO Fee Band 1
PO Foe Band?
POF ee Bond 3
‘PO Fee Band 4
POF ee BandS
POFee Bends
‘Other £5 Conan Cain
Vieoran An £5 Goin
‘Aeaton Voucher £10
‘Amazon Voucher £20
Vehicle Lic Sips
We Sy Ses
-106-
AMCLO000031
AMCLO000031
C.
ee a a ee Oe OO a et ee ee ee
APPENDIX E
MISSING DOCKETS/FOILS
CLAIM EXAMPLE
AMCLO000031
AMCLO000031
-108-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO0000031
-OTI-
“eos 188 “Bas osnas
) eS ar fr aon raaners i
j BW AS GBNDSS ONY 20yW LNSYELYIS
JAHN OL C2RG-SY Iv Sy GSeMOSSC UENO AHL AALNSOH I.
Dew Les! SomU OM “SS L96t Py TO ZOrsoset Loy on
MH?
ON “54 En . SEY ONAGRLNEOF
Oh [ean prurnoly
eoelcfiz ears soma
. BPBIO AY SAS yeeRG YOY WAU 40 NOUEwOSSO _
SPAT OMe Persnsy ony
HYNCD SOM “OL METIS BOVSd SHL IO ZOuUsnr
2a “oBNOS,
2 ont rons ‘A rea f
a
We
SIRs yrsesc
7
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
ONS AND ALLOWANCES
Street
22/2090
TRE: 21272009 13:55
Grove RMSUNT
m >
i 9.00 ‘
2 0.00
3 0.00
4 2.00
5 190" 5568.70
6 13 $24.98
? 168-—— —- 29724.05—~
6 ° 0.090
9 oO c.00
10 ° ¢.00
a 367— 2€453.03——~
-112-
AMCLO000031
AMCLO000031
io
-113-
AMCLO000031
AMCLO000031
2
ee ee
ee a a
'BReorce rey . seal
C Gen TS
cabal 4S
1
Ce ws. 2 erdery on
Caineck.
No erSar value 26-96 pacetvecd
fey.at Diatteocd Gate.
- -
Geis. A avders at F750 seen clawcel
Verdae value 3751 received.
Psst Sastleeel. ag. / J
wives ante
wr
a
wn
-114-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO0000031
“FOR INSPECTION ONLY
Brookizeld
+ 13:53 27/12/2000
FAD 1617043 -
Client Copy
396
-116-
AMCLO000031
AMCLO000031
t
33
i
4550 21/2000 240
id A Chiat Copy g
Bllowances
AE sp 05 vs
PRICE Lune
10.0) - 4
ASO. 2 45
ARS 5
iy i
2S 1
00 3
00 !
Total WT p05. 4g
HI pp 6
Total
AL gp it
AMCLO000031
AMCLO000031
Sas
shy
338h3)
2B
s
3535.55
-118-
AMCLO000031
AMCLO000031
-119-
ri
®
I
Fi
See ee eo
PRICE
23.70
35.50
40.40
40.48
vous
pa na a ae Ee ee te ee Re eg ee
pestiag
VVSrzesam
AMCLO000031
AMCLO000031
-120-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
:
BE gp 06
jot!
KI gp 07
Gos I
a a a ee
-122-
~
AMCLO000031
AMCLO000031
-123-
AMCLO000031
AMCLO0000031
neciupbneesvoneauaren Be
my Be
~veT-
AMCLO000031
AMCLO000031
-125-
AMCLO000031
AMCLO0000031
-126-
Se et ee te EB
AMCLO000031
AMCLO000031
SS) EZ EE PM yt yy ey
Total = AL gpd at
ey ABS
KL yp 44 or
PRICE I LURE
H.8 1
45.0 i
45.61 :
55.00 3
cs 1
70.M t
23 1
4.60 i
76.0 4
60 id
78.59 4
73.79 1
81.70 iW
85.42 i
85.52 i
88.41 1
». :
92.03 :
92.98 t
93.95 4
HS 1
101.89 1
103.62 1
110-00 1
LS. '
116.39 i
116.90 i
120.40 2
5 Ey
!
!
1
1
1
i
Allowances
Grp cS 53
Srp Ob ?
Grp 07 MS
Seb Tot. Bt
Pensions
Grp 3
AMCLO000031
AMCLO000031
SISAL
i
i
!
052,12
VALUE
3.00
-128-
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
APPENDIX F
GROUP TOTAL CASTING DIFFERENCES
CLAIM EXAMPLE
-130-
AMCLO000031
AMCLO000031
-131-
AMCLO000031
AMCLO000031
OR iNSeL 0H. OF
- Brookfield
13244231/01/2001
L~ sooer
Grp 05
Grp 05.
Grp 05
Grp oS
Grp 0S -
Grp 05 -
Grp 05 -
Grp 05
Grp 05
aanananan
OF
TOTAL Grp 05 - c
Grp 06 - W
BA . Grp 06 - Ww rel
{- —__—Gep-06 Ht. -
‘ Grp 06 - W
Grp 06 - &
Grp 07 - D
Grp 07 - D ar
I Grp 07 - D ere
Grp 07 - D aK
’ Grp 07 - D Ze lOe
Grp 07 - D
Grp 0? - D
Szp 07 - D .
Grp 07 - D 283
TOTAL Grp 07 - © Fw
. eerececeresecccees , au eerrcc 149
I JOTAL Allowances serpy cesses GBIGL aq’
AA/OL
aa/Ol
aasoL
AR/OL
AN/OL
AA/OL
AR/OL
ae/OL
BA/OL
AR/OL
AR/OL
“4
3
3
&
@
5
3
TOTAL Gop 12-1
SOGGCGEIS
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
1 I a
Brookfield
13:45 31/01/2002
PRODUCT
Grp l4.- I
Grp 14-1
Grp 14-1
TOTAL Grp 14 - I
EEE Eee ttt
TOTAL Pensions
PEA Milk
PEA Milk
POA Milk
PEA Milk
PEA Milk
PEA Milk
PEA Milk
TOTAL POA Milk
peveerteccorssr ea
TOTAL Milk Tokens PA 159 0.00 I
w
SUMMARY TOTAL 205320709
Ta433t CF
END OF REPORT ***
AMCLO000031
AMCLO000031
APPENDIX G
7 ee CLA EXALE
J
I
PI
4
ff
&
i
i
a
a
a
b -135-
AMCLO000031
AMCLO000031
-136-
AMCLO000031
AMCLO0000031
~LET-
09%
yyy
MR
sarien
‘oBea eracret Guz
* gdea suesra — qequenetTy out tuaTated...
r+ 15 Gre weror
<<
a= 90 e50 Tezcz
tones A - 90 Gio
Tove =~ 30 G79"
Torey a - 90 d30
tose 2-30 470
+ TOW A- 30 d70
_ tOeee A - 90 C79
2 $0 dz9 TeE0s
Tosee 2-50 9
torre 23.50 G9
nage NEMOARE = #ETE so dz9
IOAN "2 - so dz5
Topee 2 > 50 drs
ores > - $0 a5
toree 2 - $0 d30
tore 2 - $9 das
Tose >- so do
aayns sonacea
Tooz/oevEt veret
ers
(oa ee
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
oe
crp 14
‘ Grp a4
I Grp 24
TORAL Gzp 14 - I
toee
ore
seseaeenetars neers 165820.95 .
2
888333;
segee
0
“06
AMCLO000031
AMCLO000031
-140-
AMCLO000031
AMCLO0000031
} eee,
Mie 1 wot ct PT
so dk yy
saSuenotty
Fo
meme
FERBTg
a SRS SRR
yy x veer
wu
-ToT-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
re WO)
We AL
terete
rset
Tae
Srp 05 - yy
+ Grp a? - 5
Sub To
-143-
AMCLO000031
AMCLO000031
-144-
Fal
AMCLO000031
AMCLO000031
APPENDIX H
TRANSACTION LOG
11 JULY 2001
ht he ee ee ks 2
¢
-145-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO0000031
I RRRARnunneessenconesemnaemseemasemenes—————
q FAD: 1617043
72001 P29 BPsO1 SU: AA
ul n Log ~ Offike Copy
R TRANSACTION REF SU CAP BF
DaTE TIRE ’
i fave PRODUCI WOLURE VALUE
H aRCOUL 3.53480992 A 16 Ot
1/07/2001 Qss02
SCNT gp 0 1-42.60
3] CREOOL 3-539002-3 aa 16 OL
“ Ti7on/2001 aes 09
SC MI gp 0 1 2.60
ig £001 3-533035-3 An 16 OL :
( fiyar/200t gas I .
¢ SC HE gp © i 02.60
I . riv0001 8879-2 fa 16 of
. 11/07/2001 ge 26
a : SC NI gp 07 1° 42.60
; RCO: 2-s3500l-2 «AA 16 OL
{ fivarze0os 08326
SC HI gp 07 1. 302,60
anc001 2-535003-2 ah 16 OF
707/200! 06:27
SC HI ga 07 t 302.60
3-939086-2 fA 16 01 : .
} Sree 200k abs 33
al SC NI gp 0 1 302.60
. 0001 4-388830-2 AR 16 OF
m0 2001 O8:45
a $C MI ap 07 1 302.60
ty AAcoG! 2-S35111-2 fl 16 OL
B: 11/07/2001 08:55
r) SC HI gp 07 t 302.60
S
CKEOOL 4-939191-2 fA 16 Ot
‘ tifa 2001 09:03
st HL op 0? 1 302.60
: (REGUL 3-939251-2 fi 16 OL
11/07/2001 9
SC RI ap 07 1 102.60
L ah 16 01
a 302.60
7
1}
=
aha.
-147-
AMCLO000031
AMCLO000031
HOO! 4-28954-6 RAY
11/07/2008 11:15
pa SC NI gp 07
GOL 4-389465-2
14/07/2001 11:27
me SC HI ap 07
FiuodoL 4-309474-2 aa ig 35
~ 14/07/2001 11230 .
. SC Ni gp 07 i eS
1w000L 4-369505-2 aa 4g sh
> 11/07/2001 11342 ,
SC NT gp 11 é 2B
I ARCOOL 1-361018-2 ha te ot
= 11/07/2001 12382 ,
SU KI go 07 1 RES
ek EXD OF REPORT #**
AMCLO000031
AMCLO000031
-149-
AMCLO000031
AMCLO000031
t--
-150-
AMCLO000031
AMCLO000031
APPENDIX I
y
TRANSACTION LOG AVAILABILITY
oO RE BE mE
-151-
os
AMCLO000031
AMCLO000031
a
oR
AMCLO000031
AMCLO000031
Ey Seaham ¢ Ward To: Suzanne Winterle/POSTOFFICE!
( > 22/09/2 5 wet
004 15:12 Subject: Re: Transaction Logs Brookfield 181/704[3)
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 fo 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.
-153-
AMCLO000031
AMCLO000031
-154-
Oe ee eee ee ee ee oo eee ot
Bou) gL}
B
cass” hemes!
APPENDIX J
SAMPLE TRANSACTION LOGS
AMCLO000031
AMCLO000031
-155-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
Appendix J
Alan McLaughlin
Per Alleged Loss
Za-dulOt] 25-Jul-01
Date 03-Jul-01] 04-Jul-01] 06-Jul-01] 09-Jul-01] 11-Jul-01] 79-Jul-04
[Week ending 04-Jul-01] 04-Jul-01] 14-Jul-01] 14-Jub0t] 41-Ju-01[ 25-Jul-01] 25-Jul-01] 25-Jul-01
Transaction Group 1 14 13 5 7, 13 44 7
No of Missing Transactions
per Alleged Loss 1 1 1 1 1 1 1 1
Alleged Loss £ar71] £15420] 655.30] f10340/ #30260] £9275] £62.85] £206.60
No of Transactions Processed per:
Transaction Log
‘Alan McLaughlin 1 1 6 1 7
Mary Woods 1 1 1 2 7 4 3]
Ruth Lavery 2 1 2
[Carol Kerr 4 7 3 8 6
Lorraine Archer 4 5
* [Total 2 6 it 6 21 6] 4 18
Adlist
Morning 0 4 10 3 19 3 3 17
Afternoon 0 0 3 2 0 2 o 0
0 4 73) 5 79) 5 3] 7
Difference 2 2 2 i Zz i 7 a
[Stamps on Counterf .
=~ Morning
A 4 5 1 5
' 9G 1 5 3 2 4
80 3 5 8 6
- . 2 1
Unteadable 1 1 1 1
a 0 4 10 3 19 3 3 7
Afternoon
A 1 1
96 1 1
80 1 1
. 1
F I a 0 3 2 0 2 a 0
> Total tf) 4 13 5 19 5 3 17
Normal Stamp Usage - per Alan McLaughlin
ul
- Alan MeLaughin (less fikely on a Friday as only opened and closed up)
Mary Wrods
~ Caroi Ker
. Ruth Lavery
ny stamp that was free
uld have used the A starnp as it was the clearest
nel woul
er on a Friday 2
oiking soineon:
Mote - Lorraine At
- Alan MeLaughi
net
Ba’ Wo
-157-
ain *
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
rook field FAD: 1817043,
Os:46 25/07/2001 capst9 EeOL BU: AA
Transaction Log - office Capy
USER TRANSACTION REF SU CAP BP .
bay TIE z
RODE PRODUCT VOLUNE VALUE ‘
AACOOL 2-S26601-1 RA LS OL
6ac07 00 03:04
IT gp 13 1 133.70
CKEG 3-530294~2 AAAS Ot
Hora 08:02
SC NI gp 11 1 134.21
WOOO! 4-383570-2 RA 15 OF
04/07/2001 08303
NT gp 1 1 109.50
cKEOOL 3-530305-1 AA 15 Ot
93/07/2001 08:03
SC NI gp 11 1 100,61
ANCOOL 2m 6610-3 AA {5 Ot
95e02/e001 08:0.
. € AL gp 13 1 81.10
HWGGOL 4-383890-4 Aa 1S og
oarnrseoOL 08:06
T go 13 1 85.97
CKEQOI
370072001 08:06
530349-2 AA AS Ot
I SC NT gp ff 4 92.15
=
i waoo1 FH om 15 oy 7
04/97/2001 oa?
[:. CHT ap 14 1 139.50
=
I CKEDO 3-530364-2 ® 15 OL
rao 08308
SC MI gp 11 1 easy
ANcoOL -526640-2 an 15 oy
Ba ogar/ennt 08303
5 SC'NE op iL 1 106.03
a CKEOO -530374-2 Aa 15 a
I 63¢07/2001 8: 33
L SC RT gp df 1 1aher
2 te ~393607-3 AA 1S a4
Hy Dy oot ostia
a Tgp Ll 1 103,30
r I cKEoa 3-530375-2 A135 O1
1 05/07/2001 08211
~ SC AT gp 14 ! 84.40
d CREOG 3°530383-2
’
-159-
AMCLO000031
AMCLO000031
-160-
—— a a Le
AMCLO000031
AMCLO000031
rioodt 4-383674-2 A 15
03/07/2001 08:26
SC NE gp 44 1 124.40
CKEQOL 3-530441-2 AA 15 OL’
03/07/2001 06:25 .
SC HI gp 13 1 5.44
aricoos 2-826690-3 M15 Of
03/07/2001 08322
SC MI gp It 1 84.50
cKEOoL 3-520467-4 AA 15 08
03/07/2001 08:22
SC Cash 1 $20.00
iswo004 4-383692-3 mA 15 Of
03/07/2001 03:24 .
SC NI gp 13 1 106.82
CKEOOL 3-530453-2 AR AS OL
03/07/2001 08:25
SC NI gp 11 Fr 115,02
CKEOOL 3-530456-3 AR 15 OL
03/07/2001 08:27
SC MI 9p 13 1 103,80
HwO00L —*4-343699-2 aa 15 ot
93/97/2001 09:28
SC KE gp 13 L 450.32
nu0004 aA 1S ot
03/07/2001 .
SC NE gp 14 1 104,6t
#0001 2-526693+2 M15 01
05/07/2001 68336
if HE gp 14 1 96.74
CKEOOL 3S30503-1 fa 15 01
03/07/2001 08332
SC Wlet giro cshed 50.44
aACOOL 2-526703-€ fa 15 Of
03/07/2001 08:33
SC Family TC - NI 1 108,97
AWOOOL 4-383741-3 fA AS ot
05/07/2001 08333
SC NE 9p 13 1 totus
Hoo §-363748-2 AAS ot
03/07/2001 $334
SC NI gp 13 1 113.84
RUOOOL
By, 3
So NT go I i
SU Fawily IC - ¥i .
ee
wie Ra 1S of
°.
1 HK
——__
-161-
AMCLO000031
AMCLO000031
L
-162-
AMCLO000031
AMCLO0000031
(ARERR
_ nu000L 4-385767-3 fa 1S OL
03/07/2001 08:48
. SC NI gp il 1 109.93
4 CREDO! 3-$20526-2 aa 15 OL
63/07/2001 08:46
, SC HI gp tf 1 14.0
= 3-930528-3 fa 15 OL”
jya7re0ot gst?
4 SC NI gp fi 1 67.90
~ nug00! 4-393770-3 mA 15 OL
: 03/07/2001 08:48
ix SC HI gp 11 1 82.65
~ (KEOOL = 3-890556-3 AA ISO
i 03/07/2001 08352
a I HI gp 14 1 139.50
“
CKEOOL 3-930556-2 A 15 OF .
03/07/2001 08355
, SC HI go tf 1 65.35
vs AnCOOL 2-§26767-3 Aa 1S OL
03/07/2001 06358
a... SC NI gp 11 t 84.90
5 I aNcoos 2-526710-3 A 15 Ot
a 03/07/2001 08:59
SC NI gp 13 1 97.66
CKEOOL 3-$30569-3 AA 15 OL
as7az/eoat 93202
ns SC NI op 1 1 105.69
CKEO 3-530606-1 aa 15 a
aatr00 09:04 *
Cash 1 100.00
CKEOOL 3-§30609-2 aa 15 of
: 03/07/2001 09205
SC KI op 1 2 10L.se
: ANCOOL 2-$26805-2 aa 15 OL
a 03/07/2001 09205
«SC RI gp 13 1 104.69
r aco0 2-526830-2 fh 15 Of
- 03/07/2001 09:07
; SC Hi gp 14 1 116.05
a I CKEOOL 3-53 fa 15 Ol
= 03/07/2001 09:08
ih SC AI gp it 1 126.96
r
F CKEDOL 3-530615-2 Rl AS OL
? 93/07/2001 09:09
‘ SC NI gp fi i 51.82
a HEDODL 4-383741-2 i 18 ot
° 5/07/2061 09:19
F I St WE gp Li . 1 148.45,
}
r 0370? /200% 03: -163-
ari SC Hi ao tt i 84S
AMCLO000031
AMCLO000031
-164-
AMCLO000031
AMCLO000031
ie 7s OES OE,
cKEOOL -§30829-3 An 15 Of
a7or7200t geet?
SC RE gp 05 1 111.60
HeGOoL 4-383603-2 Aa 15 Of
03/07/2001 09:19
SC RE go 11 1 12.62
ChEOOL 3-530668-1 Aa 15 OL”
03/07/2001 09320
SC MI gp 13 1 81.88
Oot 4~383812-2 AA 15 1
Gazav200. 09320
SC NI go U1 1 146.72
CKEOOL 3-530684-2 AR 15 OF
oy707/2001 oF 22
SC HI gp t. 1 93.35
CKEOOL 3-530686-3 RA AS Ot
03/07/2001 09:24
SC TV step rdw 1 100.00
M0001 §-383844-2 Aa 15 OL
03/07/2001 09:28
SC NI gp it 1 108.51
C001 2-526880-3 AA 15 01
03/07/2001 09:28
SC NI gp il 1 82.85
4-383871-3 AR 15. 04
0001
03/07/2001 09:31
SC HI gp $4 1 86.48
#0008 4-383885-2 aa 15 61
03/09/2001 oar34
$C AI gp 1 i 92.15
HWO0OL 4-363917-2 AA 35 OL
03/07/2001 03:36
SC MI go it 1 97.98
2-§26885-2 fA 1S OL
a5 09356
SC MI gp 13 i 90.05
W000 4-383923-3 AA 15 OL
03/07/2001 09:37
$C V/let giro cshed = 1 91.16
KOGOL 4-383933-1 fA 15 OL
Bazor72004 03238
SC Family TC - NI 1 194.35
ARCOOL -§26905~4 Aa 15 01
03/07/2001 19)
$C NI op 15 1 82.52
HH0oG 4-369586-2 Aa 15 Of
03/07/2001 09:41
SC AT ao 36 1 44.40
A 1S OL
Tigereun
Cash t 31.95
er
e000 & AA 15 Ob
03/07/2001 03: .
SC Hi go is i 81.75
$$
muO00L fl 15 OF
OA/07 7001 09
-165-
AMCLO000031
AMCLO000031
-166-
AMCLO000031
AMCLO000031
rm
aor oe pee
—
—
erDebyle-s HA au US
oie 09:47
HE gp At 1 117.45
mao: 4-393996-1 Aa 15 OL
rfarreoot 09:46
90.00
SC Cash t
ANCOOL 2-§26925-5 fa 15 Ob
3/07/2001 09:51
$C HE 9p 13 s 82.99
aitco0 2-526230-2 Ak 15 01
ao 7200L 09:52
SC NI op tt 1 103.65,
C001 2-526942-1 Aa $5 OL
3570772001 09358
SC NI gp Li 1 91.75
KEGOL 3-530742-2 aa 15 Ot
4707/2001 gest
$C HE gp 1 1 105-45
CREOOL 3-530744-2 AA 15 OL
03/07/2001 03:57
8C NI gp 13 i 84.00
riogdL 4-384030-2 fa 15 OL
03/07/2001 09:58
SC NI gp f 1 85.56
4-384040-3 aA 15 OL
004
Garor/eo01 s0s01
SC Faaily TC - NE 1 126,33
4-384040-4 AA 15 OL +
Byer en 10:01
SC NI a5 1 103.40
004 4-384046-2 AA 15 (OL
ayn ite 03
CONE ap L 1 106.74
ruOOOL 4-384048-2 AA 1S OL
wae. 10:07
SC Wi 13 1 133.70
001 3-530782-3 fA 15 OL
aso 72001 10:08
SC Hi gp 13 t 83.40
eS
CKEOO 3-630785-2 AALS Ob
Sron/e00t 10:09
SC Hi gp 13 1 133.50
3-530787-4 AA 1S OL
sirens 10:10
$C Cash 1 84,00
Aa 15 Ob
1 129.66
fA AS OL
i 92.32
AALODE
63/07/2091 10:
-167-
AMCLO000031
AMCLO000031
-168-
AMCLO000031
AMCLO0000031
ball
- CREOOL = 3-530805-3 Aa 15 OL
03/07/2001 10:17
Li SC Mi gp 13 1 83.66
= Huo001 4-R4129-3 aA 15 OL
5 03/07/2001 10218
# I SC Cash 1 108,00
~ AUGOOL 4-384140-2 AA 15° OL
03/07/2001 10319
SC NI op 11 1 106.60
~ CKEOOL 3-530818-2 BA 15 Of
03/07/2001 10319
SCRE gp 13 1 83.64
HuGOOL 4-364152-1 fA 15 OL
Lal 03/07/2001 10:20
. SC NE ap 14 1 139.50
Anco! 2-S27016-2 fa is a1”
93/07/2001 10:26
SC Fanily TC - NL 1 104.35
he HHN0001 4-384157-2 Aa 1S OL
bone 03/07/2001 10:22
. SC HI op 13 1 136.27
j AAcOOL 2-$27035-2 fA 15 OF
03/07/2001 10:22 .
_ SC AI gp 13 1 108.46
Lal fuooo1 4-384157-4 M15 OL
03/07/2001 10322
=: iC NI gp 11 1 101.73
ielll CKEOOL 3-$20827-2 aa tS oO
03/07/2001 10323
=i SC HE go 1 128.25
Lal tw0001 4-384192-2 AR 15 OL
03/07/2001 10324
ie SC HI gp 13 1 B34
Fi ancoot 2-827003-2 aA 15 Of
- «03/07/2001 10325
Ff SC NI ap 0? 2 103.30
alll (kEOO! 5-$30835-2 AIS OL
a 05/07/2001 10326
1 SC NE gp 13 1 B15
maDOOL 4-384217-2 AAAS of
7 03/07/2601 10230
a SC NI go 14 4S 64, 49
AaCOO! 2-527100-2 fA 15 OL
~ 93/07/2001 10:31
I SMT ap 14 1 44,40
= myo! 4-384219-2 fa 3 OL
* -169-
AMCLO000031
AMCLO000031
~170-
CKEOOL = 3-530955 5
as/ar/e00s 10398 m iso
SC HT gp 1 {£06.60
ARCCOL Ah 15 OL
43/02/2001 10:48 "
SC NE go 13 1 94.84
ANCOOL §-384055-3 AR AS OL
03/07/2001 10:39
SC NI gp 14 1 84.40
nuOOOL 4-384260-3 Aa 15 Of
03/07/2001 10:44
SC Cash 1 100.00
RWOOOL 4-484262-2 PA 15 Of
03/07/2001 10:42
SC NT gp Lt 1 153.21
CKEOOL 3-530889-3 AAAS Ob
93/07/2001 10:45
SC HI gp tf @ 135,94
CKEOOL 3-530902-1 fA 15 OL
3707/2001 10:47
SC NI gp it - 1 83.50
HUOODL 4-364279-2 R15 OL
03/07/2001 10348
SC NI gp 1 1 115.40
ast 4-284291-1 Aa 15 Of
03/07/2001 10:50
SC Cash 1 98.92
ARCOGE 2-$27153-3 aA 1S OL
03/07/2001 10351
SC HE go 13 1 133.70
CKEOOL 5-530309-2 Aa 15 OL
03/07/2001 10:52
SC KE gp 18 1 151.18
FRGOOL 4-364304-4 AA AS OL
93/07/2001 10:52
SC HI gp IL 1 108.82
CKEOO! 3-550925-2 AA 15 OL
63/07/2001 10355
SC HI gp 13 1 115.87
BHOOOL 19-3 AAAS OL
02/07/2001 $9.
SC HI go 1 102.55
3-850928-3 Ah 15 OL
257
1 110,83
aA AE OL
Su HE gp 1a 1 124.40
weeneas as
AMCLO000031
AMCLO000031
-171-
AMCLO000031
AMCLO000031
-172-
AMCLO000031
AMCLO000031
APPENDIX L
a AUDIT REPORT
My 41 JANAURY 2002
a
my
a
i
a
I
B «
-173-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
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 11th 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 contro! 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.
questionnaire to provide feedback on the audit
ise you wish to bring to our attention please feel
rt or contact Ina Crawford,
At the audit, you were given a
process. If there is anything e
free to write your comments on the reverse of this repo
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.
1 would also like to thank you and your staff for your help and hospitality
throughout the audit. .
Network Auditor signature -
Auditee signature ........-..-.62 ++
-175-
AMCLO000031
AMCLO000031
-176-
1 OR Eo Be
)
a
al
bl
4
d
d
fe
Ly
AUDIT OF Brookfield
AMCLO000031
AMCLO000031
Procedural Security
Physical Security
Horizon System Controls
Cash Account
Stock Management
Cash Management
Royal Mail
OOo n oo
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
Oopeoonoooooo00>
COcCcaspoooooopooocooooock
OOOO ooo ooOooOoeeeicos'
Network audito
should not b:
place.
can only comin:
sumed that un
s examined dui
have sa
ig their visit. It
y cantrals in
-177-
AMCLO000031
AMCLO000031
-178-
AMCLO000031
AMCLO000031
Appendix A
Audit of Brookfield a
- Asset Verification
ui A full check of cash, stock and vouchers revealed a shortage of £-1031.93 which
7 is broken down as follows:
'
. Net shortage declared week no 42 £290.38
4 Difference at audit £741.55
7 The details of this report have been given to your RLM who will contact you about
* arrangements to make good the shortage.
mi Comments: Mrs Archer was appointed temporary spmr on 1 2" 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.
7 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. ‘
I There were also two personal cheques on hand drawn on-the account of the spmr
4 £250.00 and £3090.47. Consultation with spmr established that these cheques
2 were payment fo the agency that is responsible for the office and that crediting
their giro account was their preferred method of payment.
i l advised Mrs Archer that deposits to giro accounts were either by cash or a
q cheque in a sealed envelope. I also expressed concem that the cheques were
Bi I 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
PI 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
5 I Your security procedures were examined in line with the Counter Attack
Reference Manual and our findings were as follows:-
I Control Gaps
+ SP02 . outlet opening procedure was unsatisfactory
I SP05 . there was excess working cash held on counter
sP08 . cash and stock was not adequately safeguarded
. SPi2. inadequate key management processes were in place
I SP17._ the alarms are not operational or adequately tested
SP18 . acopy of the ‘Counter Attack’ book was not on hand 7
i SP19 . the agent and/or staff were unaware of the hostage policy
A SP25 . there was no documentation of alarm tests
-179-
a
AMCLO000031
AMCLO000031
-180-
oy
all
J
i
3
i
!
1
t
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
SMO1 . 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 lo ensure that optimum stock levels are maintained.
AMCLO000031
AMCLO000031
-181-
AMCLO000031
AMCLO000031
-182-
L
an
a
j
on
Se a ee ee es I
oy
AMCLO000031
AMCLO000031
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
CM0t . ONCH not listed accurately > £500
CMo2 . cash declarations are not retained
CMO3 . 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.
-183-
AMCLO000031
AMCLO000031
co te a Ht a he he I EE EE
rd
APPENDIX M
WEEKLY CASH ACCOUNT SUMMARY
AMCLO000031
AMCLO000031
-185-
AMCLO000031
AMCLO000031
Lo
-186-
i
AMCLO000031
AMCLO000031
Appendix M
Alan McLaughlin - Claim Analysis
I Summary of Weekly Cash Account (Final) .
= .
kd Week No Date Discrepancy
= Surplus/(Shortage) Surplus (Shortage)
1 29-Mar-01 . 30.94 30.94 -
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) *
i 8 17-May-01 (6.32) - (6.32)
ny 9 24-May-01 (25.93) - (25.93)
a 10 31-May-01 9.92 9.92 -
I , 11 07-Jun-01 13.79 13,79 :
12 : 14-Jun-01 42.34 42.34 -
: 13 24-Jun-01 1.20 1.20 -
14, 28-Jun-01 (32.84) - (32.84)
15 . 05-Jul-01 (70.43) : (70.43)
‘ 16 Not Available 0.00 - -
17 19-Jul-01 (18.01) - (18.01)
18 Not Available 0.00 - -
19 10-Aug-01 (610.31) - (610.31)
20 11-Aug-01 (620.70) - (620.70)
24 16-Aug-Ot 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 :
3 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)
44 04-Jan-02 (276.19) 249.08 (525.27)
42 10-Jan-02 (280.38) 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)
Finat Account 15-Feb-02 (2.04424) - (2,044.24)
-187-
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
_ IN CONFIDENCE
bad To: Mr Alan McLaughlin copy: Mr Aidan McNeill
I Agent RNM
{ From: Ina Crawford Date: 03 September 2004
_ Network Audit Team
L Audit of Brookfield Office code ‘
vy, An audit of the above office was undertaken on 31.05.01 by Ina Crawford. This
fy audit is a review of the product/ process controls in place at the outlet and not a
. cominent 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
ia
_ revealed at audit.
bal Appendix A contains a more comprehensive report detailing our findings and
m 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 wer: 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 Paul Large,
Network Audit Manager on telephone number I
[
Please retain one of th.»se reports for your information and return the other one,
signing it to confirm that you understand all the points mace.
bot oo!
Network Auditor sig: ature 1... ese
re oe
Subpostmaster/ Out!st Manager s\
Nema’ aa '
F I version 3 April 2001 -189-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
5
AUDIT OF
=
3
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
OOOO ooCoooooOCoooCCoKooO
Ooeoooor
Teer ayer jae
OOOO oOooooeoOooO Re
OOOO oO
Leeal Transport Scheme
an only comment on the
red Chat untested pro
work auditors:
cel nat be asst
ear ee a a
ai, 1 Pye
-191-
Be Wis I Saw”
version 4 Apert 2001
AMCLO000031
AMCLO000031
Appendix A
Audit of Brookfield ° .
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
Comments:
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
protected. In the event of a robbery before 9.00 am. POCL loss could be
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 on a weekly basis and document results on cash
account calendar. .
version 3 April 2001
AMCLO000031
AMCLO000031
-193-
AMCLO000031
AMCLO000031
-194-
AMCLO000031
AMCLO000031
I [ee
Appendix A
Horizon System Controls :
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
+ 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
L Comments:
{ The Postmaster Memory
4 . the office.
£ member's ID at time of audit. This
The Sub Postmaster was using.a former staf:
ted under the Sub Postmaster’s own ID and at the
the counter. The Sub Postmaster was advised
wld use their own ID.
Card and PIN were held separately and securely within
s was to enable reports to be prin
same time allow him to serve on
that passwords should remain personal and all users sho
Two former employees were still on the system and a member of staff on
maternity leave was not disabled.
Cash Account
s Manual - Cash Account, Balancing & Preparation refers.
Counters Operation:
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 an
The Suspense Account was preview
was advised that a Suspense Account s!
Account documentation.
d signed.
ed but was not printed. The Sub Postmaster
ould be printed and held with the Cash
Cash Management
a Cash holdings were examined for the period week
a be adequately controlled
(05) to (10) and were found to
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.
-195-
ine @ Avril 2001
AMCLO000031
AMCLO000031
~196-
I
a a Oe ee a
i ie ee en
Baten
le
AMCLO000031
AMCLO0000031
Appendix A
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.
Comments:
Sub Postmaster is aware of the correct system of retention and disposal of -
National Savings warrants and advices.
-197-
version 3 April 2001
AMCLO000031
AMCLO000031
t
Dele ee ee ee ee ee er ee Oe a
ian I
AMCLO000031
AMCL0000031
serz0n ogssn re mA 1S 4
NI gp 14 1 154.20
CKEOOL = 3-S3z036-2 an 15 of
04/07/2001 09356
SC MI gp 13 1 118.85
001 4-385136-2 50
Mpor7eo0t 09453 mis a
$C Mi gp 13 1 héL
mwQ00!4-365138-2 aR 15. OL
w/ar/an01 09:57
SCNT gp 1 1 $02.82
wO00L 4-385146-2 aR 15 OL
04/07/2001 10:02
9¢ MI gp if 1 126,96
CKEOOL = -530e72-2an S Le
04/07/2001 10:03
$C NI ap 07 1 154,60
Nooo, 4-385150-2 ad 15 OL
4207/2001 10:03
3C NE gp 13 1 98.98
Lagool —2-Se8e40-2 =A 15- OL
64/07/2001 10:05
SCNT gp 11 1 98.45
NOOO, 4-385150-2 ma 1S OL
04/07/2001 10:05
SC W/let gino ested = 12.18
CKEOOL = -3-532078-2 =a. 15,, OL
04/07/2001 10207
GC RE gp 11 1 — the.so
cKEOOL = 3-532081-2 ah 15 OL
04/07/2001 10308
SC MT gp 07 1 448.00
CKEOOL —-3-532289-2 AAS:
04/07/2001 10311
$C NI ap 2 4 90.32
LAROOE 2-$28266-2 ah 15 1
Bi/E7/z001 19:13
AE go L 1 64.40
HWOD0L 4-385175-2 AROS OL
04/07/2001 10:18
SC HI gp 11 1 104.60
CKEOOL 3-532314-2 fa 1S OL
oauz/2001 10321
$C NI go 07 1 93.95
mwOUOL —=385179-2 mk 5 4
dasd7/2008 10x21
so Fawily TM. = 190,30
eS
1 -3-892818-3 a 15 of
2
oh 1 109.00
ene
2-520314-3 M15 Gt
6 ML 10224
SU NI gp 14 i 415.76
eee
mecO0 4- 3951942 fA 1S OL 199-
Wis 1:24 ~
ae Os 4 193.40
ff
AMCLO000031
AMCLO000031
c
AMCLO000031
AMCLO0000031
muaoo1 f308196-2 an 15 Of
otf /001 1058 °
I gp 13 1 84.22
cREOOL 3-532326-3 ma 15 OL
04/07/2001 10326
SC TV step rdz 1 120.00
2-528327-2 AA I OL
40972901 10:31
SC Wlet giro cshed 1 41.42
mwdor 4-385201-2 fA 15 Ot
04/07/2001 10232
SC MI gp 12 2 90.32
385221-3 AA 1S OL
etre wore
NE gp 13 1 97.30
LAROOL 2-526332-3 Aa 15 Of .
oncbr/2001 40:33
T ap 14 1 84.40
CKEOOL 3-532330-3 AA 15 of
94/07/2001 10336
HI gp 1 4 94.05
2-526352-3 aa 15 ot
0m 10:38
SCRE go 4 1 84.40
CKEOO 3-932412-3 Ah 15. Of
04/07/2001 10344
SC NE gp 14 1 420,27
muoooL 4-385239-2 AA IS 6f
04/07/2001 10:42
SC V/let giro eshed = 1109, 09
i000) 4-385251-1 AA 15 Of
04/07/2001 10:45
SC NI gp 1f 1 108.84
UOOOL 4-385259-2 ah 15 of
oa700/2001 10248
< SENT go 67 i 148.00
CREOOL 324254 Aa 15 OL
O4/07/2001 1
SC MI go 11 1 137.89
cKEOOL 3-592456-2 Mm 15 oF
04/07/2001 10254
CMI gp 07 1 154.60
CKEGoL a 15 on
/o7se
SO Mi 9 i te9
Fino AR 15 of
4/67/2004
Lao 9A 15 Os -201-
04/97/2001 : tps. ca
SU Wi op 1!
AMCLO000031
AMCLO000031
04/07/2001 11304
$C NE gp 07
nudodt 4-385266-3
AMCLO000031
AMCLO000031
RA IS Of
1 148.00
04/07/2001 11:94
SC Mi gp it
LAROOL 2-§28419-2
fA 15 OL
1 99.39
04/07/2001 11305
bwd001 4-305268-2
SC W/let gito cshed
AA 15 OL
1 106.10
04/07/2001 11308
“SC NE gp 13
fwO001 4-385290-2
AA 15 Of
1 95.26
04/07/2008 11209
SC HI gp 07
bdOOOL 4-395296-2
AA 15 OL
1 £48.00
04/07/2001 11310
CKEOO 3-532495-2
SC Wlet giro cshed
AAAS OL .
90.44
‘Sa a a a pe
04/07/2001 A111
SC NI go 13
FWGOOL 4-385307-2
fA 15 01
92.83
04/07/2001 L1:t1
SC NT go 11
LAROOL 2-528421-3
MA AS OL
142.06
04/07/2001 14312
NE gp 07
LAROOL 2-528424~2
AA IS O41
148.00
HHO001
04/07/2001 11313
SC V/let giro cshed
4-385328-1
AAAS Of
106.10
0470772001 11344
SC MI gp 13
‘AUOOOL 4-385331-2
AA 1S Of
SAS
HOOOL
04/07/2001 14314
SCaME gp 07
4-385331-3
AA IS Ob
154.60
04/07/2001 [L316
SC Ni ge 07
CKEOOL 3-592520-1
AAAS OL
33.95
Gas07/e001 11313
SC ME gp JL
LARGO) 2-S26426-4
fA iS ot
145.95,
04/07/2001 AL
8¢ Mi gp 13
20
CKEQOL 4-532526-2
Aa IS OL
36.13
Unkdit 2
0479752001
SC MI 99
awego 4-305352-2
04/07/2001 11321
St NI gp 14
2430-2
aa 15 of
84.40
AA AS OL
133,50
AA AS OL
117.20
LAROOL 2-526434-2
94/07/2001 11224
SC V/let giro eshed
MAAS OL
89.60
-203-
AMCLO000031
AMCLO000031
J
Gama theane 2 a
ee a)
AMCLO000031
AMCLO000031
tw0002 4-385379-2 AR OAS OL
04/07/2001 11:24
SC NE yp 13 1 112.67
LARGO! 2-528456-2 AA LG Of
04/07/2001 11525 .
SC U/let gito cshed 1 154.20
CKEOOL 3-592549-1 AA 15 Ot
04/07/2001 11:25
SC WI gp 14 1 94.50
LARODL 2-526436-4 AR OAS Ot
04/07/2001 11:25
SC NT gp 11 i 108, 40
NuGOOL 4-385394-2 AR IS OL
04/07/2001 11:28 .
SC NI gp 14 1 40
OOO 4-385388-2 AA 15 01
04/07/2001 11330
SC AT go 14 1 84.40
CKEOO! 4-552555-2 AA AS Ot
04/07/2001 11:34
iC NE gp 07 1 148,00
CKEOGL 3-532555-3 AR IS OL
04/07/2001 14234
SC NI op 13 1 141,90
‘NwOO01 4-385401-2 AR AS Of
09/07/2001 (1:35,
SC NT go 13 ! 108.14
CKEOOL 3-832558-3 ah 15 OL
04/07/2001 11336
SC NI op 11 1 95.45
smd0001 A-385418-2 AA 1S Ot
04/07/2001 11:40
SC NI gp 11 1 83.05
H0001 A-3O54A1-1 FAAS OL
94/07/20 344
BC KE g ! 113.60
WOO)! AA 1S OL
04/02/2001 1.
30 NI ae 1 t tee
ChEdOL 3-§32577-2 aR
O4/07/2001 11:47
SCNT op 1
rettul
dal he
SC Hi ov 14 i Sid
rica ah 15 as
OS/07/2061
SH ! y
4aae
-205-
MOCO AGE MAS
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
eee
ANCOOL, 1-356196- :
04/07/2001 12898 miso ce
SC NE gp 14 1 154.20
eee END OF REPORT ex
re a
-207-
ee
AMCLO000031
AMCLO000031
a ae
Ta
AMCLO000031
AMCLO000031
Brookfield FAD: 1817043
Toss) 27/07/2001 onps19) ababi “Sly AR
Transaction Log ~ Office Copy
USER TRANSACTION REF SU CAP BP
DATE THE
NODE PRODUCT VOLUME YALUE
2-529845-3 AA 16 OL
wer $3 09
st 55.30
RLAOOL 3-534050-2 AA 16 OL
06/07/2001 09:12
SC HI gp 13 i 55.30
CKEOO! 2-529930-2 AA iS OL
06/07/2001 10:04
SC NI gp 07 1 55.30
CREO 2-530031-3 A 16 Ol
06/07/2001 10:32
SC KI yp 13 1 55.30
RLAO0L 3-$34267-2 RA 16 OF
06/07/2001 10:36
SC RI gp 13 1 55.30
2-530132-3 fA 16 Ot
CKEOOL
oej1/2001 12318
SC NI gp 13 1 55.30
KEOOL 2-530168-3 AA 16 OF -
Geror72001 12:35
SC NI op 13 1 55.30
3-534465-2 AR 16 OL
ter ye
Tap 1 1 55.30
2-5.30296-8 PA 16 OL
01
te g7/2008 13:22
NI ap 13 1 55.30
CKEOO1 2-530296-9 AA 16 OL
06/07/2001 13:22
SC NI gp 13 1 355.30
3-534641-6 AA 16 OL
meyer. bal
T gp 05 2 35.80
CKEOOI 2-530496-3 RA 16 OL
Seyrse00t 15:47
SC MI op 13 1 55.30
peje A 16 O1
Seponzovos 17300
SC HI gp 13 1 55.30 x
wee END OF REPORT #4#
-209-
oo)
iw
AMCLO000031
AMCLO0000031
wl
7
[
a J
Pe SO SO @
aa!
@
AMCLO000031
AMCL0000031
brooks ieig FAD: 1817043
11300 2776772001 capetg BP201 SU: ga
Transaction Log ~ Office Copy
USER TRANSACTION REF su cap ap
DATE THE
NODE PRopuct vowune VALUE
iua004 43869952 aw 16
85/07/2001 96:03
Mp gy 95
Cheooy SSIR7-2 a 1g gy
95/67/2001 8334
SONI ap 05 1 103.40
a a
03/07/2004 10:20
SC MI gp 05 1 103.49
wooo 4-387522-1 A 16 of
99/07/2001 11317
SC NI gp 13: 1 103, 95,
001 S3er2-2 any
0907/2001 11319
SCNT gp 13 1 103,95
CKEO0 F53623-3 tg gy
0970772001 11338
SC KE go 13 i 103,477 .
CREO, 3-53¢299-3 Aa 16 o4
93/07/2005 11348
SC Wlet giro ested 1 103.77
—
Tygeh ay sp@eSNCCAT-2 gg 16 ot
V0Fa001 11353
SUE op 05 J 103. 46 .
kuAGos 2-552499-4 A 16 oy
03/07/2001 43:01
SC Cash 1 104.00
(neo SSE tg gy
03/07/2661 13:24
CME op 05 1 103.40
ANOOO! 2 Ah 16 oy
83/07/2001 15593 :
SC NE op HT 1 103.95
Wi 4801
i a2-2 a ig of
-211-
AMCLO000031
AMCLO000031
im
8 Ae a Hl As ig!
®
&
AMCLO000031
AMCLO000031
FAD: 3
i 03 a 700 P19 what ee
Transactibn Log ~ Office Copy
useR ryensncrntH REF SU CAP BP
NODE saan UOLUKE VALUE .
ACOOL 53498942 Mi 16 OL
11/07/2001 06202
‘SC MI ge 07 1 02.60
EO0L 3-539002-3 fa 16 Of
$i707/2001 08:09
SC MI gp 07 1-02.60
CKEOOA 3-533035-3 Mm 16 OL
uiya7/200k gests .
Ni apo 1 W260
0001 4-388779-2 mM 1 of
Tiybr/200t 0s:z6
SC ONE gp 07 1 392,60
fRICOOL 2-535001-2 fA 16 1
tizor/eoot aa26
SC KI ap 0 1. 302.60
2-335003-2 fe 16 Of
ipoy/avon gga?
SC HI gp 0 1 302.60
E001 3-932086-2 mh 16 OL .
fi7o7/2001 98233
SC NL go 07 1 302,60
nu000L 4§-368830-2 mA 16 OL
11/07/2001 08:45
SC ME ge 07 1 302.60
ancool S 2-S351H1-2 fa 1 Ol
41/07/2001 08255
SC HI 4p 07 1 302.60
CKEOOL 3-539191-2 fA 16 OL
1170772001 i203
gt NI ap 0? 1 302.60
ChEGOL 3-939251-2 fi 16 OL
14/07/2001 09:20
1 (02.60
SCAT op 07
M2.60
-213-
fa Ae OL
AMCLO000031
AMCLO000031
te
co
-214-
™~
AMCLO000031
AMCLO000031
wl00L 473895:
11/07/2001 11315
SC NI gp 07 3
fvOOOL 4-383466-2 ha is
14/07/2001 11:27
SC MI gp 07 i ;
Torreon
SC MI gp 07 i REE
nw000! 4-3uI0S-2 AS
11/07/2001 L342 ,
SC HI gp 11 é H2.64
AncOO1 1361012
11/07/2001 12382 wo ce
SC KI gp OF 1 BREE
ent EXD OF REPORT #8
-215-
AMCLO000031
AMCLO000031
-216-
ad
AMCLO000031
AMCLO000031
~ Brookfield FAD: 1817063
10:27 26/07/2001 cesta P20 Suz AA
Transaction Log - Office Copy
~ vse TRANSACTION REF SU CAP EP
NODE PRODUCT WOLUNE = YALUE
ruo0. 4-393394-1 AA 18 Ot
~ 19/07/2001 08320
SC Ni gp 13 1 92.15
uaikooL 3-545076-2 At 18 Of
= 13/07/2001 09340
SC RE gp 11 1 9215
~ tv0901 4-393703-3 A «18. O1
uf 19/07/2001 03241
4 $C HE 3p 13 1 015
a CKEGOL 2-539980-2 A 18 OL
19/07/2001 09:54
. SC I go 13 1 92.35
a 10001 4-393884-3 N18 OL
19/07/2001 10330
$C HI ap 13 1 92.15
- 0001 4-393982-4 fa 18 01
19/07/2001 11:03
SC NI gp i 1 922,
2 Lénkoot 3-545366-2 AA 18 OL
13/07/2001 11341
SC ME gp 11 1 92.15
7 fwO00L 3-545787-2 MA 18 Oo
19/07/2001 14334
Si Mi a0 13 1 92.15
i 000 3-545896-3 Mm 18 Of
19/97/2001 15:32
SU KL gp 13 ! 52.90
RLAGOL 2-540835-2 ah 18 Ot
13/07/2001 16:42
. SC HE go 13 92.15
5
ny 2-540842-2 AA 18 01
2001 16243
SC Ki go 13 1 is
s
: eee END OF REPORT ee
:
+
ny ,
HS mo.
AMCLO000031
AMCLO000031
-218-
AMCLO000031
AMCLO000031
brookfield: FAD: [617045
0:43 25/67/2001 CAPs19 BPsOL SU: AA
Fransactian Log - difice Copy
ust TRANSACTION REF SY CAP BE
TIRE
Dale
‘ODE FRODUCT VOLUKE VALUE
Te
cn
I
"Races BSMISI-2 “ORAL t~
24/07/2001 08:03
"SC HE gp i 1 82,57
yet
iz : 5448-3 Ais OL
ay)
5 82,33
i _ faa a
1 482.85
if I fa it et
i
a
&
B
0D)
24/67/2001 10z4i
So Al gp
ssisy! aia ‘iat! ~ bsg!
cant
we
Wee
-219-
a
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
fa
ey
isl had”
it
a
-221-
AMCLO000031
AMCLO000031
en Oe Se -Oer oF )a7 ar"
Tee BOE EE Ee
a? Mow! Bw! Be Be! Be
AMCLO000031
AMCLO000031
LARGO!
€5/97/206:
A-IDUFI
1 Ot
aan
NL
-223-
AMCLO000031
AMCLO000031
bi
pen Ty
APPENDIX K
AUDIT REPORT
31 MAY 2001
AMCLO000031
AMCLO000031
-225-
AMCLO000031
AMCLO000031
-226-
71
ye
AMCLO000031
AMCLO000031
teEe01 3-530949-3 fa 15 OL
escor/eoot 14207
SC HE gp 13 1 7215
a
ANCOO1 2-527219-3 AA 15 OL
acar/enan 11:08 :
gp it 1 106, 88
10001 4-384368-2 AA 15 OL
03/07/2001 11:1
SC KI op if 1 108.26
‘Ancoot 2-527234-2 fA 15 OL
03/07/2001 11:12
SCNT gp 13 1 87.43
¥wO001 4-384362-4 fA 15 OL
03/07/2001 11:14
SC HI gp 13 1 133.70
CKEOOL 3-530993-2 AA 15 Ot
03/07/2001 1316
NI gp 13 1 92.40
CKEOOL 3-531005-1 AA 15 OL
03/07/2001 11:18
SC NI gp 13 1 42.84
001 3-931003-2 RA 15 OL
duro 11219
SC HI gp 13 1 96.45
4-384393-2 AA 15 Ot
straw 1421
1 gp 13 1 96.95
AaCO0L 2-527252-2 PA 1S Ot
03/07/2001 11:23
SCNT gp 11 1 114.92
CREDO. 3-551049-3 fA 15 OL
Oa/b0/e00! 11328
SC NI gp 13 1 6549
AHCOOL 2-527258-3 AA 1S a
03/07/2001 11:26
SC NI op Li 1 118.25
HACOOL 2-327862- fa 15 OL
03/07/2001 11:28 .
SC Cash i 485.00
aNCOO1 2-587276-3
0370722001 11:25
SC KI oo i
-227-
AMCLO000031
AMCLO000031
-228-
AMCLO000031
AMCLO000031
ee
ry a),
pT)
—]
7)
CREOOI i Peal 3 Aa 15 OL
Sarorva001 hed
BC AT go 14 1 106.04
aricooL a se70s-2 aA 15 0
03/07/2001 11:4
8C AI ap 13 1 93.52
\
CKEOOL 3-53141-2 AA 15 OL
03/07/2001 11343
SC Family TC - KI 1 89.76
001 4-384502-1 aa 15 Of
duro7ve00s 11%i3
HE gp 13 1 4.20
2-527523-3 AA 15 OL
Hit 11345
SC Wlet giro cshed 1136.40
CKEOO: 3-531162-2 AA 15. ot
ssAarvenon nt
SC HE gp 11 1 84.90
CREOGL 3:531176-3 mA 15 of
03/07/2001 11352
SC ML gp 11 1 82.85
CKEOOL S-531181-2 AA 15 1
osso7/emns 14353
SCNT ap 1 1 92.15
svo001 4-384506-2 Aa 15 of
03/07/2001 11:55
Tgp 13 1 50.74
4:831198-2 ah 15 01
iar eon 11:57
SCNT gp ti 1 451.30
(KE0OS 3-831200-3 A 15 of
8407/2001 11358
SC NE gp 1 1 96.05
ancooL 2-527351-4 Aa 15. oO
03/07/2001 12320
SC Cash 1 $01.05
AAC OOL 2-527434-1 AH 1S OL
03/07/2001 12:35
SC Family TC ~ NI 1 106.60
ancogt 2-527440-4 6A 15 8
03/07/2005 12339
SC RT gp 05 1 103,40
ancog1 2-527459-2 fA 15 ot
03/07/2001 12:49
SC HI gp 13 1 8.07
FaiO01 2-S27483-3 AAS OL
08/07/2001 12:53
SC NT gp 12 2 32,52
sACO0L 7500-3 Aa 15 of
03/97/2001 12:87
$ Ah 6e
SC KT gp fi
1
SC UI gp tit
AMCLO000031
AMCLO000031
-230-
y
i ed
1
AMCLO000031
AMCLO000031
HALOOL 2-887519-12 AA 1S 08
93/07/2001 13:03
SC HE op 11 1 114,36
ARCOOL 2-527535-4 AA 15 Of
93/07/2001 13:08
SC HI op 13 1 $00.94
Anco. 2-527536-2 AR 15 OL
03/07/2001 13:10
SC Wiet giro cshed i 84.00
eee
ARCOOL 2-527540-3 AA AS Ot
03/07/2001 13:11
SC NT gp 13 1 133.70
ARCOOL 2-527540-5 AAAS OL
93/07/2001 13:12
SC HE gp 11 1 103.95
aco 2-527548-2 mis oe
3707/2001 13313
SC NI gp 14 1 143.00
ANCOOL 2-527548-3 AAS GL
03/07/2001 13:13
VWlet giro cshed 1 $9.93
‘gicoo1 2-527551-2 AA 15 of
03/07/2001 13314
SC NE go 14 t 139.50
ANCOOS 2-587551-4 AAAS Of
03/07/2001 13:14
SC NI gp 14 1 133.50
AACOOL 2-S27551-5 PA IG OL
03/07/2001 13:14
SCNT op 14 1 105.20
CKEOOL 3-531280-2 AAAS OL
03/07/2001 13:20
SC HI op 14 1 139. 50
cKEo0I 3-531267-3 A 15 oF
03/07/2001 13:23
SCAT gp fi £ staa7
AaCoOL M15 OL
03/07/2001 13:25
SC MI gp 13 1 133.70
ckeooL S-531511-3 Ai IS of
03/07/2001 13:28
SC HE gp 13 1 83.82
CkEOO 3531315-2 OS OF
05/07/2091 13:27
SCNT gp i! 1 8.
ee
-231-
AMCLO000031
AMCLO000031
CKEOOL 3-531363- 15 0
03/07/2001 13:40 3653 fa
7 SC MI gp if 1 95,50
we
\: Hucoo! 2-527636-1 AA 15 0
03/07/2001 13:47
SC Cash 1 98.00
W000! 2-527640-2 AA AS OL
03/07/2001 13:57 ~
SC NI gp 13 1 96.72
CKEOOL 3-531407-2 AAAS OL
03/07/2001 13358
SC V/let giro cshed 1 82.36
haD001 2-527658-1 fa 15 Ob
03/07/2001 14:03
SC NT op li 1 84.90
‘AMOO0L 2-527665-2 AAAS OL
0307/2001 14718
‘SC NI gp 11 1 117.20
CKEOOL 3-591439-3 AA AS OL
93/07/2001 14:21
SC HI gp 13 1 65.56
. WOODS 2-527671-4 AR AS OL
03/07/2001 14323
‘ . SC NE gp 13 @ 93.56
CKEOOS 3-531452-3 AAAS Ob
03/07/2001 14:24
i SC AE gp 13 1 88.10
7 CKEOO 3-531463-1 mh 15 Ot
: 03/07/2001 14325 :
4 SC MI gp 13 1 90.85
7 CKEOOL = 3-5u1463-2 =—AASOL
03/07/2001 14325
4 SC ME gp 13)” 1 30.86
ruOOOL —. 2-527695-4 Aa 15 of
03/07/2001 14:26
t $C NI gp 14 1 139.50
8
CKEOOL 3-531970-2 a 15 OL
: 03/07/2001 14:30 .
L $C Ni gp 11 1 150. 12
e001 2-S27715-3 AA 1S Of
AMCLO000031
AMCLO000031
-233-
AMCLO000031
AMCLO000031
-234-
“Tfassanemad
ina.
05/07/2001 14334
SU Cash
nuGOO 2-527 18-2 AA 15 Ot
03/07/2001 14:31
SC NE go If { 81.71
AUOOOL 8-§277281-2 PA AS Of
03/02/2001 14:33
SC NL go 1! 1 115.48
CKEOOL 3-551494-2 AA AS 08
03/07/2001 14:35
SC NI gp 13 1 43,70
kuodo 2-527741-1 mA 15 Oo
03/07/2001 14338
SC NI gp 13 1 129.76
CKEOOL = 3-531507-2 aN 15 Ot
03/07/2001 14:43
SC HI gp ML 1 103.95
mu0OOL 2-527781-1 AA 15 OL
03/07/2001 14:52
SC NI gp 13 1 102.81
Fu000L 2-527787-2 AA 15 OL
05/07/2001 14356
SU AT gp 13 1 84.56
CKEOOL 3-531546-2 AR AS Of
03/07/2001 14:56
SC Wlet giro cshed d 83.40
‘WOOL 2-527813-2 AA 15 1
03/07/2001 1
SC NI go 1 2 110.60
er
CKEOO! 3-531550-4 PA 1S OL
03/07/2001 15301
SC KI gp 13 1 85.03
mw000! @-527819-3 AA 1S 64
03/07/2001 15:05
SU HE go IL 1 103.95
W009! AAAS Ot
03/02/2001
SC NI go 05 1 111.60
AR AS OL
p13 1 61.60
ee
SC NI ge 43 1
CKEOOL 131644-2 i
0807/2991 15:4
SU NI 9p 19 1 173.50
CREOOL 1644-3 fa 1S Ob
03/07/2061 ie .
SC HE gp 13 1 129.51
AMCLO000031
AMCLO000031
-235-
AMCLO000031
AMCLO000031
-236-
AMCLO000031
AMCL0000031
‘000: 8-527872-3 fA 15 Ol
= erdrve00t 1938
SC NI gp if 1 BIL
I hao! 2-527875-2 mA 15 OF
a 5707/2001 15:33,
SCNT go 08 2 107.82
I CREO 3-931651-2 AA 15 Of
= sueraia 153236 ;
CNT ap 14 1 $4.40
— cKEOOL 3-531665-5 fa 15 of
; 05/07/2001 15:33
k SC HT gp 13 1 02.36
a fw0061 2-527687-2 aa 15 of
03/07/2001 15:48
ke SC NE gp if 1 90.58.
fa wooo. 2-527836-2 mA IS OL
03/07/2001 15:59
bk SC Ni gp 07 1148.00
7 W000! 2-5278%6-3 An 15 oO
ih 03/07/2001 16303
ki NI gp Uf 1. 107.28
~ CKEOOL 35316831 A 15 Ot
03/07/2001 16303 .
SC Cash 1° 147.36
_ CKEOOL 3-531665-3 aA 15 01
. 03/07/2001 16:04
SC HI gp 13 1 95.28
CKEO0! 3-931715-2 Aa, 15 at
iat O3/07/2001 16303
" SC Fawily TC - Hi 1 113,75
\ fryo001 2-527918-3 fa 15. OL
wi 05/07/2001 16303
SC W/let gira cshed = 1 ‘$80.00
4 SRco0L 4 bygTels-2 AA 15 of
7/2001 172
bal SC KI gp {1 1 an 2
: (woo, a-S2801I-2 ASL
a 0470?/2001 03300
_ SC Ni gp 07 1 93.95
ad 2-38B01-2 AR 15 0
- Sarors200¢ 98:05
~ SC HE gp 12 2 135.48
wal
=
4
ag vet
O7/EOO1 VEE
4 SC Ni ga 1a J
d tard i
4 LARGO!
VOR FEOG! 433 -237-
SC KI gs f4 1 137.50
wt?
AMCLO000031
AMCLO000031
-238-
AMCLO000031
AMCL0000031
04/07/2001 08204
$C MT gp 14 1 95.23
CKEOOL 3-531817-2 fa 15 OL
04/07/2001. 08205
SC NI gp 07 1 146.80
CKEOOL 3-531817-5 Aa 15 OL
6407/2001 08305
SC NI yp 14 1 184.20
4-384676-3 fA 15 OL
baya7/eoL 08%08
$C NT gp 14 ! 84.40
40001 4-364560-3 ma 15 OL
04/07/2001 08:07
SC KI gp 07 1 85.76
2-$28038-4 A 15 OL
wgtr/an gs08 .
HI gp 1 1 110.02
CKEOOL 3-$31626-2 ao 15 OL
04/07/2001 08:09
‘SC NE gp if 1 87.34
5001 4-384706-1 Ah 1S Of
tayo/20ut 903
‘SC NI gp 0: 1 93.95
LaRoot e-see0st-2 AA 15 OL
04/07/2001 08:12
$C HI 99 07 1 154.60
4-384733-2 AAAS ON
ower oasis
i gp 0 1 148.00 *
#40001 4-38735-2 AAAS OL
04/07/2001 08213
‘SCNT gp 14 1 85.25
2-$26064-4 AA AS OL
Gurot/ 2001 08:13
$C Wi gp 13 1 06.17
cxeou! aa
04/07/2001 0a;
SC MI gp 13 !
LaKOOL Ah 15 OL
4/07/2001
SC ME gp 14 ! 40 -
credo! reuse? MS OF
1 448.10
e-s26072-2 =f AS ot
2001 OSL?
Hi gp iL 1 116.83
we Mé-2 AAAS OL
Gajazianos ostid
SC HT gp 14 1 139.50
nw00! 4-384789-4 AR 1S OL
04/07/2001 98:19
SC i gp 4 1 118.84
fa §-831850-3 Aa 1S OL
ayer 001 G9:20
SC Hi gp 14 1 133. 08 239
AMCLO000031
AMCLO000031
-240-
wonsc
a
LAROOL 2-528076-2 AA 15 OL
O01 08:22
Wiet giro eshed = 1105.00
CkEGOL 3:831974-2 Ah 15 04
SAs7/2004 osses
SC HI go tf 1 81.45
Laoo4 2-526078-2 aa 15 of
0407/2001 08:23
NE ap 07 1 148.00
CkEOO 3-531877-3 Aa 15 Of
34/07/2001 aged
SC KI ap 1 1 136.55
2-529081-3 RA 15 OL
oyo0z200, 08:24
SC TV stup rda 1 92.06
CKEOOL J-531884-2 ah 15 Ot
04/02/2001 08330
SC HE go 13 1 91.53
ROO ‘geti-e A 15 of
wear 001 ogee
SCH 1 151.30
CKEOOL 5-831895-3 AA 15 OL
04/07/2001 08333
SE RI og 07 1 154,60
3-531895-4 an 15 8
SeAtrreo01 0083
SC NI op 14 1 123.60
Lago 28101-2 mA 15 Of
Bayor/2001 o8s3 -
SCNT gp 13 1 100.01
CKeO01 3-931997-4 Al 15 01
94/97/2001 08335
SC KI gp it~ 1 134.99
2-526103-2 mA 15 Ot
DaraTre001 o8sds
SC NI go 0b 1 111.00
*
LawOoL 2-528103-3 aa 15 a1
04/07/2001 08235
SC HT gp 13 1 85.41
AuOdO: 4~384836-1 AAAS Ob
Sasorrenot 08838
SC Cash 1 135,83
LaROO! 2-528112-2 Aa $5 Ot
04/07/2001 08:41
SU Ki go 07 1 93.95
AAAS OF
CME go 07, 148.00
AR 15 OL
LakOodL 2-528 14-3
aL 42
a
Suro) e004 a on .
SC U/let gree eshed
AMCLO000031
AMCLO000031
-241-
AMCLO000031
AMCLO0000031
-242-
90004 AR YS ot
U4 G72 2001 G
SCNT gp 14 i 84,40
WOOOL 4-, essen 2 AA 1S OL
04/07/2001 08:4
SU Wet giro shed 1 106.10
LAROOL 2-$28129-3 AR IS OL
V4LI/2 et 08353
SC KI go i 1 83.50
CREO 3°531964-2 AA 1S OL
ogi e0oL 06354
SC NI gp 13 2 10.60
LAROOS 2-528151-2 AA OAS OL
04/07/2001 03:56
SC NI gp 07 rT 154.60
EOL 3+951961-1 AA 1S OL
area 08:57
I gp 07 1 148.00
2-S28158-3 AA 15 OL
siyorse00L 08359
SC NI a9 07 ! 154,60
muoOdL 4-384943-2 AA 45 on
04/07/2001 09301
SC ME gp 14 1 139.50
RLAOOL 3-$32007-2 AR 15 4
on 7/200L Ha OL
Tgp 1 ! 133.70
huoodt 4-384943-3 fA 15 O41
Biren. 05301
NE gp it 1 34,90
LAROGL 2-528165-2 AA 15 On
04/07/2001 09303
SC NT op 07 1 148.00
RLAOOL 3-532009-3 Aa 15 OL
64/07/2001 09:02
SC NI op 11 1 427.93
ROO! 2-528165-2 ARIS OE
9470072001 03305,
SC Family TE - KT L 429, 92
LAROOL 2-528170-2 AA 1S Of
04/07/2001 09:04
SU MI go 07 1 117,20
ALAGOL LS201E-4 AIS Ob
94/07/2001 03:07
iC AI go 05 5
k i
OM07/2001 63219
SC KI gp ta
AMCLO000031
AMCLO000031
-243-
AMCLO000031
AMCLO000031
ys aateaiag-2 815 of
72001 05:11 mG
$C AT go 1 1 146.20
LHROOL 2-528162-3 AR 15 Of
04/07/2001 09:11
SC NI op 14 1 133.50
RLAGOL 3-532031-2 aa 15 of
4/07/2001 09:12
St NI gp 07 1 117.20
LaRoot 2-526194-2 aa 15 OL
04/07/2001 0981
SU Wlet giro cshed = I 106,40
tw0001 4-SHA9H1-2 PA 15 OL
04/07/2001 09:13
SC NI gp LL 1 42t.03
twO00! §-344998-2 AA 15 OL .
04/07/2001 05:15
SC KI op 11 1 487.40
HWGOOL 4-395000-2 AA 15 Of
04/07/2001 09:16
SC HI gp 07 1 93.95 : _
LaKoor 2-528199-4 AA 15 of
64/07/2001 09318
SCNT gp 11 1 31.40
CREOOL 5-532092-3 AA 1S Of
94/07/2001
SC NI go 07 od 117,20
WOOO 2 AR iS OL
09/07/2001 09:23 °
SC NI go 07 1 148,00
CKEOOS 3-592144-2 AA 35 OL
94/07/2001 09:34
SC V/let giro cshed 1 146.40
HMOOOL AA IS OL
03/07/2001 a
SC HI go 13 1 85,64
FWUOGL AA 15 Of
04/0
1 119.52
sc
-244-
Bafyn 2002 09253
SC MI oo 1
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
IN HER MAJESTY’S COURT OF APPEAL IN
NORTHERN IRELAND
THE QUEEN
-V-
ALAN McLAUGHLIN
SKELETON ARGUMENT ON EXTENSION OF TIME TO APPEAL AGAINST CONVIC-
TIONS
Background
1.
On 16 February 2005, Mr. Alan McLaughlin (hereinafter ‘the Applicant’) pleaded guilty
to 15 offences of false accounting contrary to Section 17 (1)(a) of the Theft Act (North-
em Ireland) 1969. By letter dated 1 June 2003, the Director of Public Prosecutions had
indicated that the 15 charges were specimens and the total loss alleged to have been
caused by the Applicant was £10,248.77.
Detailed submissions in respect of the appeal against the convictions are appended to
this application.
The application for leave to appeal requires the Court to exercise its discretion under
section 16(2) of the Criminal Appeal (Northern Ireland) Act 1980 to extend the time in
which to appeal.
The applicant has not had a previous appeal against his convictions.
It is accepted that under normal circumstances the time period allowed by Section
16(1) of the Criminal Appeal (NI) Act 1980 for leave to appeal runs for 28 days after
the date of the conviction. In this case that deadline would have expired on the 16
March, 2005. As such the Applicant's application for leave is 16 years and 7 months
out of time. However Section 16(2) makes it clear that this is not an absolute rule and
that the Court retains discretion to extend time.
In this jurisdiction Lord Lowry LCJ observed in R v Winchester [1978] 3 NIJB that an
extension of time is not obtained for the asking. The most important point is that justice
should not be sacrificed to procedure and convenience. The potential merits of an ap-
peal are relevant but not paramount.
-245-
7.
10.
11.
12.
13.
AMCLO000031
AMCLO000031
In R v. King (2002) Cr App R 391, the Court of Appeal granted an extension of time of
over 12 years in a murder appeal because there were “matters worthy of considera-
tion” as to “whether an injustice may have been done” (p 463B-D).
The Court further applied modern day standards of fairness in assessing whether con-
fessions had been so unfairly obtained that the case verdict was unsafe.
King was applied by the Northern Ireland Court of Appeal in R. v. Mulholland (2006)
NICA 32 (see paras 37-38).
Carswell J touched on the principles in R v Bel! [1978] 5 NIJB giving the judgment of
the court where he said:
“The Court of Appeal has power to extend the time if it thinks fit, but substantial
grounds must be given to account for the delay before it will exercise its power. One of
the factors to be taken into account is the likelihood of success in the appeal if the ex-
tension is granted: see R v Marsh [1936] 25 Cr App Rep 49, where it was said to be
the rule and practice not to grant any considerable extension of time unless the court
was satisfied that there were such merits that the appeal would probably succeed.”
These authorities were relied upon by the Court of Appeal in R v McBride and others
[2014] NICA 45. It was submitted in that case that the court should also take into ac-
count the practice in the Republic of Ireland on such an extension set out by O’Higgins
CJ in The People v Kelly [1982] IR 90:
“In my view, the matters to be considered are the requirements of justice on the partic-
ular facts of the case before the court. A late and stale complaint of irregularity with
nothing to support it can be disposed of easily. Where there appears to be a possibility
of injustice, of a mistrial or of evidence having been wrongly admitted or excluded, the
absence of an earlier intention to appeal or delay in making the application or the con-
duct of the appellant should not prevent the court from acting. This seems to me to be
the practical result of considering what the ‘justice of the case may require’.”
R v Hamilton [2012] 1 WLR 2875 provides further assistance on the governing princi-
ples. In Hamilton, the Privy Council granted very lengthy extensions of time in murder
cases from the Caribbean. The Court provided
“In these cases, too, the overriding consideration will be whether it is in the interests of
justice that the time limit should be extended, But the question for the Board is no dif-
ferent. Weight will always be given to the merits of the appeal and the severity of the
sentence. The stronger the case appears to be that the Appellant may have suf-
fered a serious miscarriage of justice, the less likely it will be that the application
will be rejected on the ground that it is out of time.” [emphasis added]
In R v Brownlee [2015] NICA 39 at [8] the Court had an opportunity to distill the author-
ities and arrived at the following statement of general principles which the court would
take into consideration;
i. Where the defendant misses the deadline by a narrow margin and there appears to
-246-
14,
15.
AMCLO000031
AMCLO000031
be merit in the grounds of appeal, an extension will usually be granted. This occurs
most frequently when the application to extend time for a conviction appeal is lodged
immediately after sentencing.
ii, Where there has been considerable delay substantial grounds must be provided to
explain the entire period. Where such an explanation is provided an extension will usu-
ally be granted if there appears to be merit in the grounds of appeal
iii. The fact that a person involved in the crime subsequently receives a more lenient
sentence will generally not be a satisfactory explanation for any delay in an appeal
against sentence. A defendant should take a view about his attitude to the sentence at
the time that it is imposed.
iv. A convicted defendant will usually get advice on any grounds for appeal from his le-
gal representatives at the end of the trial. It will normally not be an adequate explana-
tion for considerable delay that the defendant has sought further advice from alterna-
tive legal representatives.
v. Where the application is based upon an application to introduce fresh evidence the
court may extend time even where a considerable period has elapsed as long as the
evidence has first emerged after the conviction, the circumstances in which the evi-
dence emerged are satisfactorily explained, the applicant has moved expeditiously
thereafter to pursue the appeal and the evidence is relevant and cogent.
vi. Even where there has been considerable delay or a defendant had initially taken the
decision not to appeal, an extension of time could well be granted where the merits of
the appeal were such that it would probably succeed.
It is conceded that in the applicant’s case there has been considerable delay. It is
submitted that point (ii) is pertinent to the Appeliant’s case and the burden rests with
him to provide an explanation for the entirety of the period between the date of the
convictions and the date of the lodging of the notice of appeal.
It is submitted that the Court should take the following points into consideration in de-
ciding whether to grant an extension to the Appellant;
The basis of this appeal is on the recent EWCA decision of Hamilton and Others
[2021] EWCA Crim 577. This decision was handed down by the Court of Appeal on
23rd April, 2021. The upshot of this judgment is referred to in depth in the applicant's
skeleton argument for leave to appeal. As seen in the Hamilton judgment, the applicant
says that the reliability of Horizon software was essential to his prosecution. At the time
of the applicant’s prosecution, the fact that Horizon was unreliable was not only not
known to the applicant, it was denied by Post Office Limited. The applicant did not
know he had a basis to appeal against his convictions at the material time.
When the applicant became aware of the referral of Post Office cases to the Court of
Appeal he sought advice from Hudgell solicitors in England.
-247-
AMCLO000031
AMCLO000031
ili. On the basis that the convictions arise from Northern Ireland, Madden and Finucane
Solicitors were then instructed by the Applicant on 16 September 2021. Counsel was
instructed by Madden and Finucane on the same day.
16. Itis respectfully submitted that the grounds advanced by the applicant have disclosed
a substantial injustice against the Applicant and, if leave is granted, the applicant would
succeed at full hearing.
17. The Court is invited to the view that justice requires that the applicant be allowed to ad-
vance his appeal due to the miscarriage of justice that he has suffered.
18. Notwithstanding the delay in bringing the application, it is submitted that the court
should exercise its discretion under Section 16(2) of the Act and extend the time period.
Tim Moloney QC
Bar Library
Madden & Finucane Solicitors
88 Castle Street
Belfast
BT1 1HE
-248-
AMCLO000031
AMCLO000031
ANNEX A
LIST OF AUTHORITIES
NAME OF PROCEEDINGS: R-v- Alan McLaughlin
PARTY PROVIDING THE LIST: Applicant/Appellant
NAME OF COUNSEL: Tim Moloney QC
CASES
1*. R v Brownlee [2015] NICA 39 at [8]
2. R v Winchester [1978] 3 NUB
3. R v Bell [1978] 5 NUB
4. R v. King (2002) Cr App R 391
5.R. v. Mutholland (2006) NICA 32
6.R v Hamilton [2012] 1 WLR 2875
7. R v McBride and others [2014] NICA 45
STATUTES
8. Criminal Appeal (Northern Ireland) Act 1980 section 16(2)
-249-
Date
July, 1999
September, 1999
July, 2001
August, 2001
February 2002
27 April, 2004
22 December 2004
16 February 2005
23 April 2021
16 September, 2021
AMCLO000031
AMCLO000031
ANNEX B
CHRONOLOGY OF EVENTS
Event
Applicant/Appellant becomes ‘SPM’ for Brookfield
Post Office
Horizon is introduced to Brookfield Post Office
An audit of Applicant/Appeliant’s Post Office con-
ducted. Applicant/Appellant is interviewed and
suspended from work
Applicant/Appellant's contract at Post Office is
terminated
Brookfield Post Office closed.
Arraignment and pleaded ‘Not Guilty’.
Date of McClure Watters expert Accountant Report
Applicant/Appellants pleads ‘Guilty’ to all counts.
Hamilton judgment delivered by EWCA
Applicant/Appellant's solicitors instructed. Counsel
instructed on same day.
-250-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
STATEMENT OF COMPLAINT
-251-
AMCLO000031
AMCLO000031
FORM 15
MAGISTRATES’ COURTS (NORTHERN TRELAND) ORDER 1981
to cause
ecounting week
misleading, f21
61]
32 (1) tb) (4); Rules 28 and 32
STATEMENT OF COMPLAINT (S}
Petty Sessions District of
BELFAST & NEWTOWNABBEY
ce of Northern Ireland
Complainant
County Court Division of
BELFAST
Accused
Complaint (s)
2000 and th
of Belfast,
cer witt
the 13 day of
Councy Court
tly and with a v
loss to another, fal
computer add list of
ended
£133.03 had been paid,
that
Ireland) 1969
(1) (a)
y of December 2000 and the 4**
Belfast, dishonestly
or with intent to cause loss
purpose, namely
Oe -252-
AMCLO000031
AMCLO000031
inuation)
January 2001 and the ist
Belfast, st
to cause loss to
ye
the 24th dey o
court D
or yourself or another or +
document wired
° y and
°
th intent
ccounting purpose, nam
d pension and allowances for Brookfield Post Office for
computer add
od ended the 3ist dey of January 2001 accounting week 45 by making an
n which was or may nave been ng, false or deceptive in a material
in that it purported t 11 orders each for the amount of
.40 had been p. 10 orders for the amount cf £206.40 ct
paid, contrary to section 17(1})(e) of the Theft Act (Northern Ireland)
day of February 200] and the 15th
5 That you, on @
Gey of Februar Division of Belfast, dishonestly end
with @ view to gain for yourself or with intent to cause loss to
2
ay—eccornting- purpose, name
nces for Brookfield Post Office
ary 2001 accounting week 47 by making an
have been misleading, felse or deceptive
2 orde
document
computer add list of paid pension
period ended the 14th day o:
try therein which wes or
another,
for
®
material part t perported to
amount of £292.80 hed been paid, whereas only the ai 2
section 17(2) (a) of Act (Nort Ireland)
nad been paid, contrary
: and
cause loss to
namely 2
in the
in for your: or
doa document requir
nsion and allowance
jth day of March 2001 accounting 50 by making an entry
or may have been misleading, false or deceptive in a material
2 orders each for the amount of
it purported to show that
smount of £168.94 had been
(Northern Ireland}
cote.
Trel
plainane
-253-
AMCLO000031
AMCLO000031
STATEMENT OF COMPLAINT (S)
(continuation)
8 That you, isth day April 2001 and the
26th dey Court D. ion Belfast, dishonestly
and with another or with intent to cause loss to
another, n G purpose, nemely 2
weekly summary sheet neces for Brookfield Post Office
2001 accounting week 5 by making en
eading, false or deceptive in 2
that the total of payments
5.19 whereas true total
f the Theft Act (Northern
2. on @ date unknown between v hh 2001 and the
of May 2001, in the County Court Division Belfast, dishonestly end
_. with a view to gain for yoursei another or with intent to cause loss to
another, a z for en accounting purpose, namely &
computes ¢ add list of paid pension and allowances for Brookfield Post Office for
period ended the 2nd 2001 accounting week 6 by making an entry
therein ho was or m mislead. false or deceptive in a material
particular in th il purporte 2 orders each for the amount
4G had been i, whereas amount of £92 paid,
ry to section 17(1} (a) o Jorthern Ireland)
10. you, on a date mn the 9th day of Mey 2001 and the
Division of disnonestly and
ox with cause loss to
an accounting purpose, namely @
allowances for Brookfieid Post Office for
001 accounting week
day of May 2001,
a view
computer add 1
period ended the 16
which was or may have
ar in thet it purport
haci been paid, whereas ad been
ae to section 17(i} 1969
“namely e
st Office
gan entry
h@ material
eccounting parpose,
AMCLO000031
AMCLO000031
(cont
of Nay 2002 and the
ion of Belfast, dishonestly and
Ea f tent te cause loss to
g purpose, namei
eu to gain for yours 1
@ document for an
ecount
fals
ummary sheet of paid pens owances for Brookfield Post Office
od ended the 6th day of June 2001 accounting week 11 by making an entry
n misleading, false or deceptive ina material
now that an order amounting to £113.84 in
in that it purported to s
rary to section 17(1) {a} of
2 group 13 allow. had been paid, co
Aet (Northern Irel
bs
and
day of June 20
13. on, on
2ist day of June 2001, in the County Court Division of Belfast, dishonestly and
with @ view to gain f or another cr with intent to cause loss to
another, falsified 2 document required for an accounting pur
weekly sum sheet of paid pension and allowances for Brook?
for period er the 20th day—-efJene-2001 accounting week 1
entry therein which was or may have been misleading, false or deceptive
material particular in that it rported to show that the total of pay
made in respect of ces was £1,441,30 whereas the true total wes
£1,325.90, contrary to 17{4) (a) the Act (Northern Ireland)
1969.
ig. 2001 and che
dishonestly and
intent to cause loss to
require accounting pvrpose, a
weekly summary sheet ion a for Brookfield Post e
for period ended the
may have
eech for the total
owances whereas the
to section 17(1) fa)
15.
Signed
AMCLO000031
AMCLO000031
LIST OF WITNESSES
AND
STATEMENTS OF WITNESSES
-256-
FORM 23
MAGISTRATES’
(Rule 32(4)]
AMCLO000031
AMCLO000031
COURTS (NORTHERN IRELAND) ORDER 1981
List of Witnesses and Number of Pages in Statement of Evidence of each
Witness
nt J Lindsay-White
Northern Ireland
Petty Sessions District of
BELFAST & NEWTOWNABBEY
Complainant
County Court Division of
ughlin
BELFAST
Accused
Full name of Witness No of pages in each
witness's written st
Page
No Typescript Manuscript
1-2 2 -
3-4 2 -
5-6 2 al
2 _
15-16
Aidan McNeil
is)
tw
I
AMCLO000031
AMCLO000031
FORM 23
List of Witnesses
(continuation)
- ; No of pages in each
Fuil name of witness witness’s written statement
Page
No Typese. Manuscript
ne Crawford 17-18 2 —_
Ina Crawford 19 1 ~~
Linds McLaughli 20-21 2 ~
Linda McLaughlin 2 ~
Carol Kerr 26 1 ~
25 1 _
26-31 6 _
32-33 2 _
Kenneth Sharp 34-35 2 -
Gavin McGrotty 36-37 2 _
lie Loughery 38 i _-
Valerie Long 39 1 _
Susan Hanna 40 —
41-42 2 -
43 i _
the number
-258-
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(CA Act 1967, 89: MC Act 1980, ss SAG }¢a) and 3B, MC Rules 1981. r 70)
Statement of ASHLENE CASSON
Age if under 18 Over 18 (if over 18 insert 'over 18")
Occupation: Civil Servant
This statement (consisting of Page each signed by me) is true to the best of my knowledge and
Belief and I make it knowing that, if it is tendered in evidence, I shall be liable to prosecution if I have wilfully
stated in it anything which I know to be false or do not believe
to be true.
Datedthe f/€A dayof Decearbe&. 2001
“Signature!
Tam employed by the Social Security Agency in the Paid Order Unit, Lisahally, Londonderry and carry out
the duties of an Administrative Officer. Part of my duties is to complete forms 205A in respect of
discrepancies found in Paid Pension and Allowance claims submitted by Postmasters in the Post Office
Network. The checks of the Pension and Allowance claims are completed by staff in this Unit. After the
checks have been made and discrepancies found I receive from the relevant Administrative Assistant who
were in this case Ann McClarey Week 43, Leslie Loughery Week 44 to Week 47. Valerie Long Week 41 to
Week 42 and Week 48 to Week 49. John Cross Week 50 to Week 52 and Week 02 the add-listings. the
P2311(b)MA and the photocopies of the P2311MA summary sheets. 1 check that the discrepancies have
From the information on the summary sheets [ enter the details onto a computer.
been described correctly.
‘The information is then printed as a 205A schedule. Three copies of this are usually printed. All forms
P23! 1(byMA and the photocopies of the
205A are then placed in ihe file,
p2311MA summary sheets. The name of the checking Administrative Assistant will usually be written on
one of the 205A’s. The file is then transferred to the Executive Officer Grade IT who in this case was
Susan Hanna.
In due course the file is received back from the Executive Officer Grade I] and the add-lists, the
P2311(b)MA, the photocopied P2311MA summary sheets and one copy of the 205A are in normal course
forwarded to Post Office Network Security.
Signature ° GRO i
CSOLI Side A
Version 2,0 03/01
CConsigis ple isreastered in England and Wales Repisered number 1135203, Rewstered office, 148 Old Suet London ECIY SHO,
. j
AMCLO000031
AMCLO000031
outinuation Statement of ASHLENE CASSON
I can confirm that 1 completed 205A Schedules in respect of discrepancies found in the Paid Pension and
Allowance claims submitted by Brookfield Post Office for the following accounting periods:-
Week 43 Week Ending I7 January 2001 to Week 47 Week Ending 14 February 2001 now produced as
AC\l,
Week 41 Week Ending 10 January 2001 to Week 42 Week Ending 10 January 2001 and Week 48 Week
Ending 21 February 2001 to Week 49 Week Ending 28 February 2001 now produced as AC\2.
Week 50 Week Ending 07 March 2001 to Week 52 Week ending 2) March 2001 and Week 02 Week ending
04 April 2001 now produced as AC\3.
1 now produce the relevant 205A’s and I have signed the identification label attached thereto, AC\I, AC\2
and AC\3.
T recognise the add-tistings, P2311(b)MA and photocopy P2311MA summary sheets from which I compiled
my schedules and [ have signed the identification label attached UK\I, LLM, LL\2, LLA3, LL\4, VIM, VLA2,
VLI3, VLM4, FC\L, JC\2, IC\3 and JC\4.
To the best of my knowledge and belief, there is no reasonable grounds for believing that the documents
produced are inaccurate because of improper use of the computer. Furthermore to the best of my knowledge
and belief, the computer was at all times, working properly, or if not, any respect in which it was not working
properly or was out of operation was not such as to affect the production of the documents or the accuracy of
their contents.
Signature
C8011 Side B
Version 2.0 03/01
Consiynia ple is registered in England and Wiles. Registered muniber 4138203, Reyistered office’ 148 Old Survet London ECLV 9HQ.
© Consignia
Witness Statement
(Cd Act 1967, 59; MC Act 1980, ss SA(3)(a) and SB, MC Rules 1981. r 70)
Statement of Una Kelly
Age if under 18 ‘Over 18” (if over 18 insert ‘over 18’)
Occupation Civil Servant
This statement (consisting of pages each signed by me) is true to the best of my knowledge and
belief and I make it knowing that, if it is tendered in evidence, ! shall be liable to prosecution if I have
wilfully stated in it anything which I know to be false or do not believe to be truc.
Dated the day of
Signature :
I am employed by the Social Security Agency Paid Order Unit, Lisahally, Londonderry
as an Administrative Assistant in the Examination (or Mainstream) Section.
I am responsible for checking Paid Pension and Allowance Claims submitted by
Subpostmasters in the Post Office Network formerly known as Northern Ireland
Region.
I check the claims by taking each bundle of paid orders and calculating the totals of the
individual groups. I ther
Subpostmaster.
If the totals do not agree then I check the individual paid orders against the amounts
recorded on the list prepared at the Sub Post Office in order to identify the
discrepancy. Whenever I found a discrepancy in the Subpostmaster’s claim,
D 94A (03/96) SIDE A
e
AMCLO000031
AMCLO000031
3
a
-261-
AMCLO000031
AMCLO000031
Continuation statement of Una Kelly
1 would write details of the discrepancy on the add listing. I would then amend the
totals on the add-listing. After having completed the check, I then pass the
documentation to the Administrative Officer for checking.
I can confirm that I checked claims made by Brookfield Post Office.
The accounting periods I checked were:-
Week no.-——_______.. Week ending
43 17 January 2001
I passed the check to An MeClarey Adininistrative Officer.
I now produce the addlisting. P23!1MA for the above period. (UK\1)
Het
D 94A (03/96) SIDE A
-262-
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(CJ Act 1967, 89: MC Act 1980. ss 5A(3)(a) and 5B. MC Rules 1981. r 70)
Statement of Lesley Loughery
Ageifunder 18 Over 18 (if over 18 insert ‘over 18")
Occupation: Ci vant
This statement (consisting of Page each signed by me) is true to the best of my knowledge and
Belief and I make it knowing that, if it is tendered in evidence, { shall be liable to prosecution if] have
wilfully stated in it anything which I know to be false or do not believe
to be true,
Dated the 11 Pay of Oecemper — 2001
Signatur
I am employed by the Social Security Agency in the Paid Order Unit, Lisahally, Londonderry as an
Administrative Assistant. { am responsible for checking Paid Pension and Allowance claims submitted
by Postmasters in the Post Office Network formerly Northern Ireland Region.
The process for checking the claims submitted is by taking cach bundle of paid orders and calculating
the totals of the individual Pension and Allowance groups. { then check my totals aguinst the totals
claimed by the Postmaster. If the totals do not agree I then check the individual paid orders against the
totals recorded on the list prepared at the Post Office in order to identify the discrepancy.
Whenever I find a discrepancy in the Postmaster’s claim, I would write details of the discrepancy on the
add-listing and the photocopy of the P2311MA summary sheet./additionai sheet.
I would then amend the totals on the add-listing, P2311(b)MA and the photocopy summary sheet. Afier
having completed the check. f then pass the add-lists, form p2311(b) MA and the photocopy summary
sheets to the Administrative Officer who in this case was Ashlene Casson. The paid orders are sent to
the Correspondence section storage unit. I can confirm that I checked a number of claims made by
Brookfield Post Office.
CSO1 Side A
Version 2.0 03/01
CConsiaia ple is rexistered in Englnd and Wales. Reyiswered ember 41
z
Continuation Statement of Lesley Lougherv
AMCLO000031
AMCLO000031
44
45
46
47
CSO11 Side B
Version 2.0 03/01
The accounting periods checked were as follows:
Weck No. Week Ending
24 January 2001
31 January 2001
07 February 2001
14 February 2001
the relevant identification labels LL\1, LL\2, LL\3 and LLM.
Exhibit Mark
LL
LLY?
LL3
LLi4
I_accounting periods for Brookfield Post Office Financial Accounting Code (FAD) 181/704
Those items referred to LL\, LL, LL\3 and LL\4 were forward to Ashlene Casson.
I now produce the add listing, P2311(b)MA, and photocopy P2311MA surmmary sheets relating to those
Thave signed
CConsignia ple is eogistesed in England and Wales. Kexisicred number $138203, Regisered ote: 148 O14 Sucet Lond ECIV 9HQ a
~ 5
é
-264-
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(Cd Act 1967. 39: MC Act 1980, ss 5AB){a) and 5B, MC Rules 1981, r 70)
Statement of Valerie Long
Ageifunder18 Over 18 (if over 18 insert ‘over 18")
Occupation: Civil Servant
This statement (consisting of Page each signed by me) is true to the best of my knowledge and
Belief and I make it knowing that, if it is tendered in evidence, J shall be liable to prosecution if I have
wilfully stated in it anything which I know to be false or do not believe
to be true.
Dated the HAS day of} Detember~ 2001
Signature.
[am employed by the Social Security Agency in the Paid Order Unit, Lisahally, Londonderry as an
Administrative Assistant. { am responsible for checking Paid Pension and Allowance claims submitted
by Postmasters in the Post Office Network formerly Northern Ireland Region,
The process for checking the claims submitted is by taking each bundle of paid orders and calculating
the totals of the individual Pension and Allowance groups. I then check my totals against the totals
claimed by the Postmaster. If the totals do not agree I then check the individual paid orders against the
totals recorded on the list prepared at the Post Office in arder to identify the discrepancy.
Whenever I find a discrepancy in the Postmaster’s claim, [ would write details of the discrepancy on the
add-iisting and the photocopy of the P2311MA
{ would then amend the totals on the add-listing, P2311(b)MA and the photocopy summary sheet, After
having completed the check, I then pass the add-lists, form p2311{b) MA and the photocopy summary
sheets to the Administrative Officer who in this case was Ashlene Casson. The paid orders are sent to
the Correspondence section storage unit. 1 can confirm that [ checked a number of claims made by
Brookfield Post Office.
Signature
CSO! Side A
Version 2.0 03/01
‘ogland and Wales, Registered number 4138203, Registered office: 148 Old Street London ECLV XQ,
Consignia ple is mastered it
ng
woe a, : . . -265-
AMCLO000031
AMCLO000031
Continuation Statement of Valerie Long
The accounting periods checked were as follows:
Week No. Week Ending Exhibit Mark
4l 03 January 2001 VL
42 10 January 2001 VL
48 21 February 2001 VL3
49 28 February 2001 vi
I now produce the add listing, P2311(b)MA, and photocopy P2311MA summary sheets relating to those
accounting periods for Brookfield Post Office Financial Accounting Code (FAD) 181/704 I have signed
the relevant identification labels VL\I. VL\2, VL\3 and VL\4. ~
Those items referred to VL\I, VL\2, VL\3 and VL\4 were forward to Ashlene Casson.
CSO11 Side B
Version 2.0 03/01
rod office: 148 Old Sirvet London ECLY 9HQ. °
Consignia plc is reginered in England and Wales, Registered wunber 4138203. Res
is)
-266-
EAN
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(CI Act 1967, 59: MC Act 1980, s8 3A03)(@) and 3B, MC Rules 1981, r 70)
Statement of John Cross
Ageifunder18 Over 18 (if over 18 insert ‘over 18")
Occupation: Civil Servant
This statement (consistingof 2 Page each signed by me) is true to the best of my knowledge and
Belief and I make it knowing that, if it is tendered in evidence, I shall be liable to prosecution if I have
wilfully stated in it anything which [ know to be false or do not believe
to be true.
Dated the il day of DECEMBER 499)
Tam employed by the Social Seciirity Agency in the Paid Order Unit, Lisahally, Londonderry as an
Administrative Assistant. 1 am responsible for checking Paid Pension and Allowance claims submitted
by Postmasiers in the Post Office Network formerly Northern Ireland Region.
The process for checking the claims submitted is by taking each bundle of paid orders and calculating
the totals of the individual Pension and Allowance groups. I then check my totals against the totals
claimed by the Postmaster. If the totals do not agree 1 then check the individual paid orders against the
totals recorded on the list prepared at the Post Office in order to identify the discrepancy.
Whenever I find a discrepancy in the Postmaster’s claim, { would write details of the discrepancy on the
add-listing and the photocopy of the P2311MA summary sieet./additional sheet.
{ wouid then amend the totals on the add-listing, P23! 1(b)MA and the photocopy summary sheet. After
having completed the check, { then pass the add-lists, form p2311(b) MA and the photocopy summary
sheets to the Administrative Officer who in this case was Ashlene Casson. The paid orders are sent to
the Correspondence section storage unit. I can confirm that I checked a number of claims made by
Brookfield Post Office.
Signature! G RO i Signature witnessed by
CSOLI Side A
Version 2.0 03/0!
§
Canisignia ple is registered in England and Wales. Registered number £138203. Registered office: 148 Old Street London ECIV 9H,
5 wee -267-
AMCLO000031
AMCLO000031
tion Statement of John Cross
The accounting periods checked were as follows:
Weck No. Week Ending Exhibit Mark
50 07 March 2001 JC\l
SL 14 March 2001 IC\2
52 21 March 2001 IC\3
02 04 April 2001 JC\4
I now produce the add listing, P2311(b)MA, and photocopy P2311MA summary sheets relating to those
accounting periods for Brookfield Post Office Financial Accounting Code (FAD) 181/704 T have signed
the relevant identification labels JC\I, JC\2, JC\3 and JC\4.
Those items referred to JC\I, JC, JC\3 and JC\4 were forward to Ashlene Casson.
Signature i
CSOI1 Side B
Version 2.0 03/01
sel uniber 4438203, Registered office: 148 Old Sincet London ECIV 9HQ.
CConsignin pe is registered in England and Wal
a a -268-
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(CH Act 1967. 59; MC Act 1980, ss SA(3}(a) and 5B, MC Rules 1981. r 70)
Statement of ANN McCLAREY
Ageifunder 18 Over 18 (if over 18 insert ‘over 18°)
Occupation: Civil Servant
This statement (consisting of pages cach signed by me) is true to the best of my
Knowledge and belief and [ make it knowing that, if it is tendered in evidence, ! shall be liable to
prosecution if ] have wilfully stated in it anything which I know to be false or do not believe
to be true.
hh
Dated the nf dayof Dace mb&e 299]
siemureI Ss GRO ee
T am employed by the Social Security Agency. Paid Order Unit, Lisahally Londonderry and carry out
the duties of an Administrative Officer in the examination (or Mainstream) Section. Part of my duties
are to check the Administrative Assistants work in respect of checking paid Pension and Allowance
claims submitted by Subpostmasters in the Post Office Network formerly known as Northen Ireland
Region.
I check claims by taking each bundle of paid orders and calculating the total of the individual groups. [
then check my totals against the totals claimed by the Subpostmaster. On the totals agreeing with the
, made by the Administrative
calculation made by the Administrative Assistant ] then initial the chang
Assistant, on the add listing. I then pass the paid Pension and Allowance claims and computer printed
mmary sheets to the Correspondence Section.
I can confirm that I checked claims made by Brookfield Post Office.
The accounting period [ checked was:
Week No. Week Ending
43 17 January 200!
I have signed the exhibit label UK\I
‘These were passed to me from Una Kelly for checking.
t
Signature witnessed by!
CSO11 Side A
Version 2.0 03/01
~ - { _ - -269-
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(CI Act 1967, 89: MC Act 1980, v8 SA(3Ha} and 3B, MC Rules 1981, ¢ 70)
Statement of SUSAN HANNA
Ageifunder 18 Over 18 (if over 18 insert ‘aver 18")
Occupation: Civil Servant
This statement (consisting of 2 Pages each signed by me) is true to the best of my
knowledge and belief and I make it knowing that, if it is tendered in evidence, I shall be liable to prosecution
if I have wilfully stated in it anything which I know to be false or do not believe
to be true.
Datedthe Ha dayof NecengeR 2001
Iam employed by the Social Security Agency in the Paid Order Unit at Lisahally, Londonderry and
carry out the dutics as an Executive Officer Grade [I]. It is my duty to supervise staff who are
responsible for checking Paid Pension and Allowance claims submitted by Postmasters in Post Office
Network I receive from the Administrative Officer. who was in this case Ashlene Casson a file
containing 205A Schedule, add listings, P2311(b)MA and photocopies of P2311MA summary sheets in
respect of work which has been checked and discrepancies found. I check that the details concerning
the discrepancies have been transferred correctly from the photocopy P2311MA summary sheets to the
205A. I then sign the bottom of the 205A. I would then return the file and contents to the
Administration Officer. [ can confirm that { checked and signed the 205A’s in respect of the
discrepancies found in claims made by Brookfield Post Office for the following accounting periods.
Week No. Week Ending To Week No. Week Ending
43 17 January 200) To 47 14 February 2001
4 10 January 2001 To 42 10 January 2001
48 21 February 2001 To 49 28 February 2001
50 07 March 2001 To 52 21 March 2001 and
02 04 April 2001
Signature witnessed by_!
CSOII Side A
Version 2.0 03/01
Consignia ple is registered in England and Wales, Registered number 1338205 Registered office: 148 Old Street London ELV 9402.
12 -270-
AMCLO000031
AMCLO000031
Continuation Statement of SUSAN HANNA
I recognise those 205A’s and I have signed the identification label attached to them (ACMI, AC\2 and
AC\3).
I also recognise the photocopy P2311MA Summary sheets from which the 205’s were compiled and I
have signed the identification label attached to them UK\I, LL\I, LL\2, LL3, LL\4, VMI, VL2, VLI3,
VLM, JC\I, JCW2, JCB and JCM).
Signature witnessed by I
Signature:
CSO11 Side B
Version 2.0 03401
pee
ew
Consiga ple is existered in England and Wales. Reuistered number 438303. Registered office: 148 Old Steet London CTY 9HO.
-271-
AMCLO000031
AMCLO000031
6) Consignia
Witness Statemant
(CJ Act 1967, 59: MC Act 1980, ss 5A(3)(a) and 58, MC Rules 1981, 70)
Statement of Kenneth Sharp
Age if under 18 Over 18 (If over 18 insert ‘over 18°)
This statement (consisting of two pages each signed by me) is true to the best of my knowledge and belief and
I make it knowing that, if it is tendered in evidence. I shall be liable to prosecution if I have wilfully stated in it
anything which I know to be false or do not believe true.
Dated the — day of 2002
L) as Agency Contract Deployment Manager . I have
worked for Post Office Limited for 22 years, of which the last three years have been in the
Agency Deployment environment. My responsibilities as Agency Contract Deployment
Manager are the consistent deployment of all agency policies and procedures relating to the
contract for services of Subpostmasters throughout the United Kingdom. Furthermore I advise
Retail Line Managers and Contract Managers, and other business units, of the various conditions
of the subpostmasters contract. The computerised and manual records to which [ refer in this
Statement form part of the records relating to business conducted by or on behalf of POL and
were compiled by persons who have, or who may reasonably be supposed to have detailed
personal knowledge of the information supplied.
“tte under a contract to provide
Subpostmasters are not employees of Post Office Ltd
services on behalf of Post Office Ltd, and Subpostmasters usually locate the actual Post Office in
premises in which they also run a private business. Under the contract, Subpostmasters have sole
responsibility for all Post Office stock and funds and for all daily and weekly accounting and
administration in respect of the Post Office.
J now produce a copy of section 12 of the Subpostmasters contract as KS/1. This section deals
with the responsibility a Subpostmaster has for Post Office cash and stock. 1 have signed the
label attached to it, item reference number KS/1.
nawure witnessed by
AMCLO000031
AMCLO000031
6) Consignia
Statement Of Witness
Statement of
Age Of Witness over 18 (if over 18 insert ‘over 18")
I declare that this statement consisting of page(s), signed by me is true to the best of my
knowledge and belief and I make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at the trial of any person, I shall be liable to prosecution if I have wilfully stated in it anything which 1
know to be false or do not believe to be true.
February 2002
statement was recorded or received . .
I have been employed by Consignia, formerly the Post Office, for a period of thirty
years. My current role is that of Retail Line Manager. From 1993 to 2001 I was
responsible for Post Offices in my area. One of the offices under my control was the
Brookfield Post Office Branch, Tennent Street BELFAST. From official records I can
state that the Postmaster for that office was Alan William McLAUGHLIN, from 15" July
1999 until 26" July 2001, when his contract was terminated.
! was notified by Suzanne Winter Investigation Manager of discrepancies identified in
the value Pension and Allowances for Brookfield Post Office. Up until this time I was not
aware of any irregularities in Brookfield Post Office. On day of interview I was informed
by Suzanne Winter she had conducted a formal interview and Alan McLaughlin
admitted to deliberately overstating the value of paid pension and allowances claimed in
the Post Office account prepared for the Brookfield Post Office. I can state that at no
time during the period I controlled the Brookfield Post Office did I authorise Alan William
GRO
McLAUGHLIN to use cash or stock belonging to Post Office
Signature Of Witness
CSO (NI) Side B
Version 1.0 (07/01)
Consignia pic is registered in England and Wales. Registered number 4138203. Registered office: 148 Old Street London ECIV 9HQ
pend
CFU
-273-
\
»
AMCLO000031
AMCLO000031
6 Consignia
Statement Continuation Page
Statement of: Aidan McNeil Continuation Page No: 2
personal use or for any reason other than official Post Office business. I suspended
Alan William McLAUGHLIN from duty on the 26" July 2001 and following a subsequent
disciplinary interview I terminated his contract of service
Signature Of Witness
CSO1! (NI) Side B
Version 1.0 (07/01)
ae
Lo
ed number 4136203, Registered aliice: 148 Old Sizeet Lemwio BOLY ARQ
~ -274-
Consignia ple is registered in Englanel aud Wales Reg
AMCLO000031
AMCLO000031
6 Consignia
Statement Of Witness
Statement of _INA CRAWFORD
Age Of Witness _ ov. ___. (if over 18 insert ‘over 18")
[Tdeclare that this statement consisting of page(s), signed by me is true to the best of my
knowledge and belief and J make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at the trial of any person, I shall be liable to prosecution if I have wilfully stated in it anything which [
know to be false or do not believe to be true.
February 2002
Signature Of Witidess
statement was recorded or received
I work for Post-Office-Network North as a Network Auditor, a post I have held for the
past two years, I have been employed by the Post Office since September 1974. Part
of my duties involve visiting Post Offices to carry out; cash, stock and compliance
audits, either on my own or as part of a team. On the 26" July 2001, accompanied by
witness McLAUGHLIN, I attended the Brookfield Post Office Branch, in Tennent Street
Belfast to carry out a special audit. Witness WINTER introduced me to Alan
McLAUGHLIN, Branch Manager, at approximately 08:40 hours, informed him of the
purpose for our visit and requested that all cash, stock and paid voucher proper to be
included in the Post Office account be produced. On production of the cash, stock and
some paid vouchers I commenced an audit. Being a Thursday I was able to compare
the figures for cash, stock and paid vouchers produced against those recorded by Mr
McLAUGHLIN in the Weekly Cash Account prepared at the close of business on
Wednesday 25" July 2001. As there had been no opportunity for any business to be
conducted that day I was able to make a direct comparison between Mr McLAUGHLINS
figures and those I prepared.
ignature of Withkess
CSO (ND) Side B
Version 1.0 (0701)
. an
nnnber 4138203, Repnered office: 118 Old Sueet London ECTY HQ if
‘Consigna ple ie registered in England and Wales. Re
fa -275-
AMCLO000031
AMCLO000031
6 Consignia
Statement Continuation Page
Statement of: INA CRAWFORD Continuation Page No:
I completed an Audit of the Accounts of the Post Office, form P32 (a), EXHIBIT ( IC1)
on which I recorded my figures and transcribed the figures recorded on the cash
account, prepared by the Postmaster, on Wednesday 25" July 2001. The result of the
audit was a discrepancy of £963.55 over .
Upon examination of paid pension and allowance summary P2311MA and figures
claimed on pension and allowance addlists the following irregularities relating to
overstatements were found;-
Group P2311MA Summary Audit findings Overstatement
13 £4939.66 £4847.51 £92.15
7 £ 23041.37 £22834.77 £206.60
1 £11088.22 £11005.37 £82.85
Total overstated in pension and allowance vouchers paid = = £381.60
checked, and associated
All pension and allowance addlists, which had been
documentation were given to witness WINTER.
I have signed exhibit labels in respect of all exhibits
Signature Of Witness I G RO '
CSOL1 (ND Side B
Version 1.0 (G7/01)
4
Consignia ple is registered in England and Wales. Registered number 4138203. Re
AMCLO000031
AMCLO000031
6 Consignia
Statement Of Witness
Statement of
Age Of Witness over 18 ccna, (if over 18 insert ‘over 18°)
Tdeclare that this statement consisting of page(s), signed by me is true to the best of my
knowledge and belief and [ make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at the trial of any person, I shall be liable to prosecution if] have wilfully stated in it anything which
know to be false or do not believe to be true.
of coreBE@ FaO2
Signature Of Person
I staremment was recorded or received noe
Further to my statement dated 6th Feb: 2002 regarding the audit of the Post Office
accounts at Brookfield Post Office on y 2001.
As I conducted the audit I can state the following
Upon examining Brookfield paid pension and allowance foils and comparing them with
the figures claimed on the computer listing I identified a discrepancy in one of the
pension bundles. The computer listing dated 23/07/02 timed 13:57 for cash account
period 18 detailed a claim of 1 foil at £79.05 value in Group 11 however on checking the
bundle there was no foil of this value received.
Group Computer Listing Audit findings I Overstatement
11 £12877.32 £12798.27 £79.05
I now produce Paid Pension and Allowance Bundle dated 23/07/01( Exhibit IC2.)
I did not identify any further irregularities in bundles of the paid pension and allowances
I checked. Paid Pension and Allowance Bundle dated 20/07/01. (Exhibit 1C3)
Signature Of Witness
CSOLI (NE) Side B
Version 1.0 (071) A
is
i
c eis regisiercd in England and Wakes. Rezistered mumber 41138203
-277-
pp
AMCLO000031
AMCLO000031
6 Consignia
Statement Of Witness
Statement of LINDA McLAUGHLIN
Age Of Witness _..., (if over 18 insert over 18)
I declare that this statement consisting of page(s), signed by me is true to the best of my
knowledge and belief and I make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at the trial of any person, I shall be liabie to prosecution if I have wilfully stated in it anything which I
know to be false or do not believe to be true.
this & Auey of February 2002
Dated.
signa Of Person by whom I G RO
statement was recorded or received I i
! work for Post Office Network North’as a Network Auditor, a post-I-have-held for the
Signature Of Witness
past twelve years, I have been employed by the Post Office since 1987. Part of my
duties involve visiting Post Offices to carry out; cash, stock and compliance audits,
either on my own or as part of a team. On the 26™ July 2001, I accompanied witness
CRAWFORD, to the Brookfield Post Office Branch, Tennent Street BELFAST to carry
out a special audit. Witness WINTER introduced us to Alan McLAUGHLIN, Branch
Manager, at approximately 08:40 hours, informed him of the purpose for our visit and
tequested that all cash, stock and paid voucher proper to be included in the Post Office
account be produced. On production of the cash, stock and some paid vouchers I
assisied witness CRAWFORD to complete an audit of the Post Office account. An Audit
of the Accounts of the Post Office, form P32 (a), Exhibit (1C1) , in which a discrepancy
of £963.55 surplus was recorded.
I assisted witness CRAWFORD in checking the paid pension and allowance foils,
claimed in the Post Office accounts of the Brookfield Post Office for week ending 25"
July 2001.
Signature of Wituess
CSON (ND) Side B
Version 1.0 07/01)
Consignia plc ix registered in England and Wales. Registered mumber 4138203, &
-278-
AMCLO000031
AMCLO000031
I ae
© Consignia
Statement Continuation Page
Statement of: Linda McLAUGHLIN Continuation Page No:
! can confirm that the following discrepancies were identified:
Group P2311MA Summary Audit findings Overstatement
13 £4939.66 £4847.51 £92.15
7 £ 23041.37 £22834.77 £206.60
14 £11088.22 £11005.37 £82.85
Total.overstated in pension and allowance vouchers paid = £381.60
I can corroborate the statement of witness CRAWFORD.
Signature Of Witness
iL (ND Side B
ion 1.0 (07/01)
Consigmia ple 1s eegisteredd fire 148M
FV 9G
5, -279-
AMCLO000031
AMCLO000031
6 Consignia
Statement Of Witness
Statement of Linda McLAUGHLIN
Age Of Witness over 18 _ (if over 18 insert ‘over 18")
T declare that this statement consisting of 2 page(s), signed by me is true to the best of my
knowledge and belief and 1 make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at the trial of any person, I shall be liable to prosecution if I have wilfully stated in it anything which T
know to be false or do not believe to be true.
Dated this 25 ch dayof OcCecber Acoz
Signature Of Person by whom
statement was-recordec-or-received
Further to my statement dated 8th February 2002 regarding the audit of the Brookfield
Post Office accounts on 25" July 2002.
As I assisted with the audit I can state the following.
The discrepancies in the Brookfield paid pension and allowances were identified by
comparing the foils with the amounts claimed on the Pension and Allowances Client
Copy (P2311MA) and on stated on the pension and allowance adlists. I now produce
Paid Pension and Allowances for Brookfield Post Office dated 19" July 2002
Exhibit LMcL01
Paid Pension and Allowances for Brookfield Post Office dated 25/07/01
Exhibit LMcLo2
Paid Pension and Allowances fer Brookfield Post Office dated24/07/01
Exhibit LMcL03
Paid Pension and Allowances for Brookfield Post Office Period ended 25/07/01
Accounting week 18 : Exhibit LMcLo4 ia
Signature Of Witness. G RO i
aa ee -280-
AMCLO000031
AMCLO000031
© consignia
Statement Continuation Page
Statement of: Linda McLAUGHLIN Continuation Page No
Brookfield Pension and Allowances Client Copy 25/07/01 : Exhibit LMcL05
Signature Of Witness
CSOH (NI Side B
Version 1.0 (07/01)
Consignie ple is registered in England and Wales, Registered number 4138203, Registered office: 148 Old Street London ECIY 911
LF
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
39; MC Act 1980, 5 5A(3)a) and 5B, MC Rules 198,
Statement of Carel Kerr
__.. {if over 18 insert ‘over 18")
Age if under 18
This statement consistingof 2 pages each signed by me) is true to the best of my
knowledge and belief and I make it knowing that, if it is tendered in evidence, I shall be liable to
prosecution if I have wilfully stated in it anything which I know to be false or do not believe
to be true.
Dated the 27th dayof July 2001
Signature Carol Kerr a
I am the p and I work at Brookfield Post Office. I have worked there for
approximately 6 years when Bob Wills was the Sub Postmaster. } continued working for Alan
McLAUGHLIN when he took over the Post Office which was approximately 2 years ago. My duties at
the office involve working at the counter serving the customers. On Wednesday 25th July 2001 I helped
prepare the accounts for balancing by counting the cash in the hoppers and the English money. This was
after Lorraine Archer had counted the cash and I was double checking. Mr McLAUGHLIN had entered
the bulk cash on an A4 sheet of white paper which [ now produce as CK! and I entered my cash figures
beneath his figures . I then added the totals up and entered the totals in red pen. [ then left the sheet in the
front office for Alan to put the figures in the system for the account. To the best of my knowledge the
cash on hand on Wednesday 25th July 2001 was correct as shown on the sheet identified as CK1.
Signature
CSON Side A
Version 2.0 03/01
sees London ECIV SQ,
CConsignia pis is registered in England and Wales. Registered umber
-282-
AMCLO000031
AMCLO000031
6 Consignia
Statement Of Witness
Statement of
Age Of Witness __ (ifover 18 insert ‘over 18’)
[Tdeclare that this statement consisting of 1 page(s), signed by me is true to the best of my
knowledge and belief and J make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at thé trial of any person, I shall be lable to prosecution if I have wilfully stated in it anything which [
know to be false or do not believe to be tue.
. ,GRO
Signature OF wing
Dated this 25 day of January
Signature Of Person by whom I GRO
Statement wasrgeordedor received,
years. My current role is that of Investigation Team Manager within Post Office Ltd,
responsible for leading a team of investigators who investigate crime or suspected
crime within Post Office Ltd in Scotland and Northern Ireland.
On Thursday 26" July 2001 I accompanied Suzanne WINTER, Investigation Manager,
to Brookfield Post Office Branch, Belfast, to make enquiries into alleged overclaims in
the value of paid pension and allowances claimed in the Post Office account.
I was present during an interview between WINTER and McLAUGHLIN recorded on
tape seals 047807, 047808,047809,047810,047811, exhibits SW 3, SW4, SW5, SW6,
SW7.
During the course of the MCLAUGHLIN made admissions that he had deliberately
inflated the value of paid pension and allowances foils claimed in the Post Office
accounts for the Brookfield Post Office Branch.
I was present throughout the interview and witnessed the sealing of the tapes on which
the interview was recorded, in the presence of Mr McLAUGHLIN. Nu
Signature Of Witness I G RO
C5011 (NI) Side A
Version 1.0 (07/01)
Registered office: 18 Old Suet Landon EC!
Consignia ple is registered in Znpland and Weles, Reyisered muniber
* -283-
AMCLO000031
AMCLO000031
-284-
AMCLO000031
AMCLO000031
6 Consignia
Statement Of Witness
Statement of _SUZANNE WINTER
_... (ifover 18 insert ‘over 18")
Age Of Witness 0
Tdeclare that this statement consisting of (> page(s), signed by me is true to the best of my
knowledge and belief and I make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at the trial of any person, I shall be liable to prosecution if I have wilfully stated in it anything which 1
know to be false or do not believe to be true.
Dated this day of January 2002
ture Of Person by
Statement was recorded or received
I have been employed by the Post Office for twenty five years. My current role is
Investigations Manager within Post Office Limited. My duties involve the investigation of
crime or suspected crime against the Post Office in Scotland and Northern Ireland.
The Paid Order Unit, Lisahally, Londonderry, is a department of the Benefit Agency
responsible for the checking of paid pension and allowance foils despatched from Post
Offices.
On the 7" June I was advised, by the Paid Order Unit, that during a routine ‘rota check’
of paid pension and allowance foils, despatched from the Brookfield Sub Post Office, for
cash account weeks 43 to 47, periods ending 17/01/01 to 14/02/01, a number of
overclaims varying in value from £32.55 to £983.03 had been identified. The results of
the ‘rota check’ were summarised onto form 205A EXHIBIT (AC/1). The overclaims
resulted from values being claimed in add listings for which no pension or allowance foil
existed and by inflating the pension and allowance addlist group totals listed on the
P2311 summary
g paid pension and
Once aware of these discrepancies ! arranged for pouches containin
CSO (NI) Side A
Version 1.0 (07401) ae
~ 40
Consiga ple is registered in England ad Wales,
1% -285-
AMCLO000031
AMCLO000031
-286-
AMCLO000031
AMCLO000031
6 Consignia
Statement Continuation Page
Statement of: Suzanne WINTER Continuation Page No
allowance foils despatched from the Brookfield Post Office, to the Paid Order Unit
(POU) Lisahally, to be received, focally, on behalf of the Benefits Agency. The contents
of these pouches were examined by myself and all discrepancies recorded in schedule
format ; Pension Schedule dated 25" July 2001 Exhibit (SW1)
The discrepancies identified appeared to be the result of deliberate action rather than
error and therefore I arranged an audit of the Post Office account of the Brookfield Post
Office.
On Thursday 26" July 2001, accompanied by witness THORPE, Investigations
Manager and members of the Network Audit Team witnesses McLAUGHLIN and
CRAWFORD, I attended the Brookfield Post Office Branch. The result of the audit was
a surplus of £963.55 which is recorded on form P32a Audit of the Post Office Account
EXHIBIT (IC1).
At the conclusion of the audit I conducted a formal interview with Alan William
McLAUGHLIN. Mr McLAUGHLIN was cautioned prior to any questions and advised of
his legal rights and completed form CS001 EXHIBIT (SW2)
Mr McLAUGHLIN refused the presence of a legal representative but requested the
presence of his mother as friend.
The interview commenced at 13:04 and was recorded on tape seal numbers 047807,
047808, 047809, 047810, 047811 EXHIBITS: (SW3, SW4, SW5, SW6,SW7)
Transcriptions of tape seal number 047807, 047808, 047809, 047810, 047811 was
Signature of Witnes: ‘
CSO1! (NI) Side B ww
Version 1.0 (07/01) - 27
fice 148 Old Stree: London BCTV 9HQ
Consiguin ple is registered in England and Wales. Registered munsber 4138205. Reeser
-287-
AMCLO000031
AMCLO000031
6) Consignia
Statement Continuation Page
Statement of: Suzanne WINTER Continuation Page No
completed EXHIBITS: (SW8, SW9, SW10, SW11, SW12)
During the interview Mr McLAUGHLIN was asked to explain the cash surplus of
£963.55, identified at audit. He did not offer an explanation other than to say the staff
must have miscounted something as he does not check the cash figures.
An event log was produced which details all entries into the Horizon system. The Post
Office operates a computerised accounting system which details all transactions and
balancing activity. A number of management and accounting reports are available from
the Horizon system; one such report is an event log which recalls all events recorded
during a balancing period.
From the Horizon system I produced an Event Log for Wednesday 25/07/01 , Event Log
dated 26/07/01 timed 10:55 (EXHIBIT SW13).
Examination of the Event Log , EXHIBIT (SW13) , shows that a cash declaration was
made at 13:58 recording a cash total £64783.68, it further records a second cash
declaration made at 14:32 showing a cash total of £64123.68, a decrease of £660. Mr
McLAUGHLIN did not offer any explanation for the changes.. He was asked to examine
an A4 white sheet of paper on which was written cash totals, EXHIBIT (CK1) and asked
fo compare the declared cash summary date 25/07/01 timed 15:32 (EXHIBIT SW14.)
The paper detailing the cash totals, EXHIBIT (CK1) detailed £41160 of £20 notes
whereas the cash declaration was showing £40500 of £20 notes. A discrepancy of
£660.00
Signature of Witness I G RO Po
CSO1 (NU Side B o
ve mn 1.0 (07/01) 3
ao
-288-
AMCLO000031
AMCLO000031
150
Fo REF:NI 7/01 PAGE 4 OFFICE: BROOKFIELD
PFD REF :CO/S7/115/012 CODE: 181/704
WEEK WEEK DOCKET TOTAL CHARGE CLAIM ERRORS
. ENDED NO AMENDED TOTAL '
28/2/01 49 CONT... . GROUP 13
LISTING GROUP TOTAL OF
£4196.76 C/FWD TO REVERSE
OF MAIN DOCKET AS
£4250 .31
£53.55 DISALLOWED
PLETED RY
205A
F6é REF:NI P7014
PF REF :CO/S7/115/012
PAGE 3
OFFICE:
CODE:
AMCLO000031
AMCLO000031
BROOKFIELD
181/704
WEEK WEEK DOCKET TOTAL CHARGE
Ne
ENDED IO ~AMENDED TOTAL
CLAIM
21/2/01 48 CONT....
GROUP 7
LISTING GROUP TOTAL OF
£25932 .95 C/FWD TO REVERSE
OF MAIN DOCKET AS
£26225.75
£292.80 DISALLOWED
GROUP 7
LISTING GROUP TOTAL OF
£1916.15 C/FWD TO REVERSE
OF MAIN DOCKET AS
£1972.95
£56.80 DISALLOWED
GROUP 13
LISTING GROUP TOTAL OF
£4537 .24 C/FWD TO REVERSE
OF MAIN DOCKET AS
£4573 .04
£35.80 DISALLOWED
GROUP 13
LISTING GROUP TOTAL OF
£10510.38 C/FWD TO REVERSE
OF MAIN DOCKET AS
£10579 .06
£68.68 DISALLOWED
£195 ,890.61 £2587 .58
£195 ,633.03
28/2/01 49
GROUP 13
2 ORDERS AT £75.82 EACH
CLAIMED. 1 ORDER VALUE
£75.82 RECEIVED
£75.82 DISALLOWED
GROUP S
25 ORDERS AT £15.00 EACH
CLAIMED. 26 ORDERS AT
£15.00 EACH RECEIVED
£15.00 ALLOWED
GROUP 13
1 ORDER VALUE £125.94
CLAIMED AS £125.95
£0,01 DISALLOWED
GROUP 7
LISTING GROUP TOTAL OF
£25740.89 C/FWD TO REVERSE
OF MAIN DOCKET As
£25883 .89
£143.20 OITSALLOWED
AMCLO000031
AMCLO000031
2054
F REF:NI 7/01 PAGE 2
2FO REF :CO/S7/115/012
OFFICE: BROOKFIELD
CODE:181/704
WEEK WEEK DOCKET TOTAL CHARGE CLAIM ERRORS
ENDED NO AMENDED TOTAL
CONT.... GROUP 13
99 ORDERS AT £53.55 EACH
€LAIMED. 98 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £53.33 RECEIVED
£0.22 DISALLOWED
1071/01 42
GROUP 13
46 ORDERS AT £53.55 EACH
CLAIMED. 45 ORDERS AT
£53.55 EACH RECEIVED
£53.55 DISALLOWED
GROUP 14
\ _ 2_ORDER VALUE £75.01
CLAIMED AS £75.05
£0.04 DISALLOWED
GROUP 13
1 ORDER VALUE £85.85
CLAIMED BUT NOT RECEIVED
£85.85 DISALLOWED
21/72/01 +48 £208 ,560.97
£819.26 GROUP 14
£207 .741.71 1 ORDER VALUE £95.90
CLAIMED AS £95.60
£0.30 ALLOWED
GROUP 11
3 ORDERS AT £99.26 EACH
CLAIMED. 1 ORDER VALUE
£99.26 RECEIVED
£198.52 DISALLOWED
GROUP 13
98 ORDERS AT £53.55 EACH
CLAIMED. 97 ORDERS AT
£53.55 EACH RECEIVED
£53.55 OISALLOWED
GROUP 11
LISTING GROUP TOTAL OF
£323.22 C/FWD TO REVERSE
OF MAIN DOCKET AS £404.17
£80.95 DISALLOWED
GROUP 11
LISTING GROUP TOTAL OF
€6116.17 C/FWD TO REVERSE
OF MAIN DOCKET AS £6148.63
£32.46 DISALLOWED
AMCLO000031
AMCLO000031
205A
Fé REF:NI 7/01 PAGE 1 OFFICE :8ROOKFIELD
PRL REF +CO/S7/115/012 CODE :181/704
WEEK* WEEK DOCKET TOTAL CHARGE CLAIM ERRORS
ENDED NO AMENDED TOTAL
B3/i/01 4i £183,374.50 £738.63 GROUP 4
£182,635 .87
3 ORDERS AT £42.40 EACH
CLAIMED BUT NOT RECEIVED
£127.20 DISALLOWED
GROUP 7
16 ORDERS AT £292.80 EACH
CLAIMED. 15 ORDERS AT
£28388 BSH. REGESYES
GROUP 11
3 ORDERS AT £2,50 EACH
CLAIMED. 2 ORDERS AT
£2.60 EACH RECEIVED
£2.60 DISALLOWED
GROUP 14
2 ORDERS AT £101.80 EACH
CLAIMED. 1 ORDER VALUE
£102.80 RECEIVED
£101.80 DISALLOWED
GROUP 7
3 ORDERS AT £214.20 EACH
CLAIMED. 2 ORDERS AT
€214.20 EACH RECEIVED
£214.20 DISALLOWED
GROUP 11
41 ORDER VALUE £77.01
CLAIMED AS £77.04
£0.03 DISALLOWED
£214,513.S6
£214 ,074.74
£438.82
CONT...
GROUP 13
1 ORDER VALUE £126.45
5
CLAIMED AS £126.2
£0.20 ALLOWED
GROUP 7
12 ORDERS AT £200.00 EACH
CLAIMED. 18 ORDERS AT
£200.00 EACH RECEIVED
£200.00 DISALLOWED
GROUP 11
2 ORDER VALUE £124
CLAIMED AS £124.26
£0.10 ALLOWED
GROUP 11
1 ORDER VALUE £99.46
CLAIMED BUT NOT RECEIVED
MPLETED 8Y
21/8/01 CHECKED BY
a —
AMCLO000031
AMCLO000031
sSisatina eine Ane en ane eti
POST OFFICE INVESTIGATION DEPARTMENT
REGINA V. EXHIGIT No
SIGNED. oate
JUSTICE OF THE PEACE/ CLERK TO. MAGS. COURT]
DESCRIPTION OF ITEM
IDENTIFYING MARK LAB REF. NO;
Ael2
M.C. ACT 1980.5.102. C.J, Act 1967.S.9._M.C. Aules 1981.R.70.
“'QENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO IN THE.
SIATEMENT MADE AND SIGNED BY ME
-293-
AMCLO000031
AMCL0000031
\
2054
F& REF:NI 7/01 PAGE 4 OFF ICE : BROOKF ELD
PF OREF:NI@/6/01 @CI 4 CODE! 1817704
WEEK WEEK DOCKET TOTAL CHARGE L_cL AIM ERRORS
ENDED AMENDED ToTAL
2/2701 CONT... i GROUP 13 <
‘ 21 ORDERS AT £53.55 EACH
CLAIMED. 20 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £55.85 RECEIVED
£2.30 ALLOWED
GROUP 11
1 ORDER VALUE £58.22
CLAIMED BUT NOT RECEIVED
£58.22 DISALLOWED
GROUP 11
LISTING GROUP TOTAL OF
£3569 .62 C/FWO TO REVERSE
OF MAIN DOCKET AS £3592.4
£22.85 OLSALLOWED
7
GROUP 13
LISTING GROUP TOTAL OF
£4998 .84 C/FWO TO REVERSE
OF MAIN DOCKET AS £5028.19
£29.35 DISALLOWED
GROUP 5
4zZ ORDERS AT 715.00 EACH
CLAIMED. 41 ORDERS AT
£15.00 EACH REGrIveD
$20.01 £712.9
£207 ,707.10
4/2/01
GROUP 13
3 ORDERS AT £77.22 EACH
CLAIMED. 1 ORDER VALUE
£77.23 RECEIVED
154 OISALL OW
GROUP it
LISTING GROUP TOTAL OF
£2205.55 C/FWO TO REVERSE
OF MAIN DOCKET AS £24326.20
£130.65 OISALLOWED
GROUP 14
TING GROUP TOTAL OF
£1264.03 C/FWG TO REVERSE
OF MAIN DOCKET AS £1399.02
£125.00 DISALLOWED
GROUP 7
2 ORDERS AT £292.80 Each
CLAIMED. 1 ORDER VALUE
£292.80 RECEIVED
£292.80 DISALLOWED
CHECKED BY
4
Nee
-294-
205A
Fo REF:NI 77901
PFD REF:NI8/6/01 BCI
AMCLO000031
AMCLO000031
?>BROOKFIELD
181/704
WEEK DOCKET TOTAL
AMENDED TOTAL
WEE!
ENDED NO
31/1/01 45 CONT...
GROUP 14
12 ORDERS AT £81.70 EACH
CLAIMED. 11 ORDERS AT
£81.70 EACH RECEIVED
£81.70 DISALLOWED
GROUP 7
1 ORDER VALUE £66.50
CLAIMED BUT NOT RECEIVED.
£66.50 DISALLOWED
GROUP 14
1 ORDER VALUE £126.25
CLAIMED BUT NOT RECEIVED
——_——£1.26.25 DISALLOWED
CONT... .
GROUP 13
1 ORDER VALUE £25.00
CLAIMED BUT NOT RECEIVED
£25.00 DISALLOWED
ROUP 13
ORDER VALUE £109.62
AIMED BUT NOT RECEIVED
109.62 DISALLOWED
maArEG
eg
GROUP 7
GROUP TOTAL OVERCAST
BY £226.30
£226.30 DISALLOWED
GROUP &
4 ORDERS AT £25.00 EACH
CLAIMED. S ORDERS AT
£25.00 EACH RECEIVED
£25.00 ALLOWED
GROUP 5
1 ORDER VALUE £10.00
CLAIMED BUT NOT RECEIVED
£10.00 DISALLOWED
GROUP S
7 ORDERS AT £25.00 EACH
CLAIMED. & ORDERS AT
£25.00 EACH RECEIVED
€25.00 DISALLOWED
GROUP 11
1 ORDER VALUE £51.15
CLAIMED BUT NOT RECEIVED
£51.15 DISALLOWED
GRO_
meat
2054
F6 REF?NI 7/01 PAGE
OFDM REFINIB/6/01 BCI
AMCLO000031
AMCLO000031
OFFICE: BROOKFIELD
CODE 181/704
WEEK WEEK DOCKET TOTAL
ENDED NG AMENDED TOTAL
=
B
a
claim
ERRORS
3171/01 =45 CONT...
7/2/01 46 «£214,267.
£213,804.67
GROUP 11
1 ORDER VALUE £89.95
CLAIMED BUT NOT RECEIVED
£89.95 DISALLOWED
GROUP 13
1 ORDER VALUE £75.10
CLAIMED BUT NOT RECEIVED
£75.10 DISALLOWED
GROUF 13
1 ORDER VALUE £83.94
RECEIVED BUT NOT CLAIMED
£83.94 ALLOWED
GROUP 13
7 ORDERS AT £126.25 EACH
CLAIMED. 2 ORDERS AT
£126.25 EACH AND S ORDERS
AT £126.45 EACH RECEIVED
£1.00 ALLOWED
GROUP 11
i ORDER VALUE £40.40
CLAIMED BUT NOT RECEIVED
£40.40 DISALLOWED
GROUP i1
1 ORDER VALUE £121.27
CLAIMED AS £121.77
£0.50 DISALLOWED
GROUP 13
ISTING GROUP TOTAL OF
£952.35 C/FWO T
MAIN DOCKET AS £10:
or
£53,55 DISALLOWED
GROUP 13
3 ORDERS AT £81.70 EACH
CLAIMED, 2 ORDERS AT
£81.70 EACH RECEIVED
£681.70 DISALLOWED
GROUP 14
2 ORDERS AT £163.40 EACH
CLAIMED. 1 ORDER VALUE
£163.40 RECEIVED
£163.40 DISALLOWED
MPLETED BY
205A
F REF:NI 7/701
PFU REF:NIB/6/01 BCI
cennannnerenne ne
AMCLO000031
AMCLO000031
WEEK WEEK DOCKET TOTAL
ENDED NO AMENDED TOTAL
ERRORS
17/1/01 «43 £206 ,100.25
£205 ,931 .02
£209,282.
£209,250.17
l/1/Ol 45
mm
COMPLETED ON MAINSTREAM
05,320.09
4.33706
GROUP 5
20 ORDERS AT £17.55 EACH
CLAIMED. 19 ORDERS AT
£17.55 EACH RECEIVED
£17.55 DISALLOWED
GROUP 12
1 ORDER VALUE £163.40
CLAIMED BUT NOT RECEIVE
£163.46 DISALLOWED
GROUP 14
2 ORDERS AT £73.31 EACH
CLAIMED. 2 ORDERS AT
£73.2) FACH RECEIVED
£0.20 DISALLOWED
GROUP 13
82 ORDERS AT £53.55
CLAIMED. 81 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £523.32 RECEIVED
£0.22 DISALLOWED
Ht
GROUP 13
1 ORDER VALUE £59.42
CLAIMED BUT NOT RECEIVED
£59.42 DISALLOWED
GROUP 13
1 ORDER VALUE £71.56
RECEIVED SUT NOT CLAIMED
£71.54 Ai LOWED
GROUP 5
41 ORDERS AT £15.00 EACH
CLAIMED. 40 ORDERS AT
£15.00 EACH RECEIVED
£15.00 DISALLOWED
GROUP 5
7 ORDERS AT £17.55 EACH
CLAIMED. 6 ORDERS AT
£17.55 EACH RECEIVED
7.5S DISALLOWED
GROUP 7
ll ORDERS AT £205.40 EACH
CLAIMED. 10 ORDERS AT
£206.40 EACH RECEIVED
£206.40 DISALLOWED
POST OFFICE INVES IIGATION UEPARTMENT
SEGINA V. EXHIBIT No.
SIGNED. OATE
’
JUSTICE OF THE PEACE! CLERK TO. MaGs. COt
DESCRIPTION OF ITEM
fOENTIFYING MARK LAB REF.
AC
M.C. ACT 1980.S.102, C.J. Act 1967.5.9._M.C. Rules 1981,A,70.
IDENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO IN *
STATEMENT MADE AND SIGNED BY ME
SIGNED.
SIGNED..
SIGNED...
1061
AMCLO000031
AMCLO000031
-298-
AMCLO000031
AMCLO000031
FORM 24
List of Exhibits
Name of Witness
ae [3 Yes
3 Nicola Steven
week ended 11.
(accounting
12001 (ACS
53. Yes
54. bearoi~# ves
-299-
AMCLO000031
AMCLO000031
If a copy of @
written exh:
has beer
ao,
6
nsion and
ield Post 0:
eA OST IS 2001
(LLé)}
i E.
Yes
o
o
-300-
FORM 246
List of Exhibits
{Contin
AMCLO000031
AMCLO000031
Name of Witness Ee
whose statem hes been served
refers
ad say
or "No"
35.
a
nd allowance
Brookfield Post Office peric
+7,2601 account
uzanne Winter
-301-
AMCLO000031
AMCLO000031
FORM 24
List of Exhibits
¢ A )
hes bean served,
on Accused say
“Yes” or “No”
23. Brookf
client
25 Pension i allowance
dated 25.07.2601 (SW#1)
28. ves
are Y for Wednesday 5 I Suzanne Winter Yes
25.07.2001 ($W13)
28 Yes
Yes
30, Yes
3h. ions and allowance client vas
copy (Group 11) timed 13:03
24.07.2001 (S817)
32 i “
32. res
-302-
AMCLO000031
AMCLO000031
FORM 24
List of Exhibits
iCont
27 I John Cross
Ashlene Casson
Susan Hanna
John Cross
Ashlene Casson Yes
Susan Hanne
John Cross
Ashlene Casson
Susan Hanne
Post €
12.03.2001 (2ecoun
) Je/3
16.
1? Yes
1s. Yes
I
18. Yes
lis
sion and
id Post
+2001 (LMcLS
-303-
AMCLO000031
AMCLO000031
FORM 24
List of Exhibits
inuacior
has been ser:
on Accused sey
” oF “HO”
d pension and allowanc 7 Leslie Loughrey Yes
ookfield Post Office week Ashlene Casson
Sed 07.02.2001 (accounting I ——aSusen-Hanna
a 1G0-114 I Leslie Loughrey Yes
Ashlene Casson
I Susan Kann
iH Yes
10. Yes
ended 10.01.2061 {accounting
week
Yes
iL
-304- I
AMCLO000031
AMCLO000031
FORM 24
MAGISTRATES’ COURTS (NORTHERN IRELAND) ORDER 1981
[a Baty
List of exhibits to be produced or referred to by Witness whose written statement is
to be tendered at a Preliminary Inquiry
I Petty Sessions District of
BELFAST & NEWTOWNABBEY
Complainant
County Court Division of
Accused
and allow.
-305-
AMCLO000031
AMCLO000031
LIST OF EXHIBITS
AND
WRITTEN EXHIBITS
-306-
‘@) Consignia
Witness Statement
C Act 1980, ss.5A (3)(a) and 5B; MC Rules 1981,r.70)
(C J Act 1967, 5.9
Statement of Nicola Stevenson
Age if under 18 Over 18 (If over [8 insert ‘over 18")
Occupation Civil Servant
This statement (consisting of I page signed by me) is true to the best of my knowledge and belief and £ make it
knowing that, if it is tendered in evidence. I shall be liable to prosecution if [ have wilfully stated in it anything
which ] know to be false or do not believe to be true.
ee.
Signature ....
Tam employed by the Social Security Agency in the Paid Order Unit at Lisahally, Londonderry
and carry out the duties as an Executive Officer Grade I. It is my duty to supervise staff who
are responsible for checking Paid Pension and Allowance claims submitted by Postmasters in
the Post Office Network. I receive from the Administrative Officers, who was in this case
Ashiene Cusson case a file coniaining 205A Scheduie, add iistings, P2311 (b) MA and
photocopies of P2311MA summary sheets in respect of work which has been checked and
discrepancies found. I check that the details concerning the discrepancies have been transferred
correctly from the photocopy P231[MA summary sheets to the 205A. [ then sign the bottom of
the 205A. I would then retum the file and contents to the Administration Officer. [can confirm
that I checked and signed the 205A’s in respect of the discrepancies found in claims made by
Brookfield Post Office for the following accounting periods.
Week No. Week ending To Week No. Week ending
7 9/5/01 To 10 30/5/01
T recognise those 205A’s and I have signed the identification label attached to them
AC/6. Lulso recognise the photocopy P2311MA Summary sheets from which the
205A’s were compiled and [ have signed the identification label attached to them VL/S, VL/6,
‘Signature witnessed by G RO :
VL/7 and VL8.
Signature.
D 944 (03/96) SIDE A
Hoe
AMCLO000031
AMCLO000031
2
-307-
AMCLO000031
AMCLO000031
Witness Statement
Continuation statement of Ashlene Casson
Week No. Week ending To Week no. Week ending
39 20/12/00 To 40 27/12/00
3 11/4/01 To 6 2/5/01
7 9/5/01 To 0 30/5/01
I now produce the relevant 205A’s and I have signed the identification label attached
thereto AC/4, AC/5 and AC/6.
Trecognise-the-add-listings, P2311 (b) MA and photocopy P2311MA summary sheets
from which I compiled my schedules and I have signed the identification label
attached GG/1, GG/2, LL/S, LL/6, LL/7, LL8, VL/5. VI/6, VL/7 and VL/8. To the
best of my knowledge and belief. there are no reasonable grounds for believing that
the documents produced are inaccurate because of improper use of the computer.
Furthermore to the best of my knowledge and belief. the computer was at all times,
working properly, or if not, any respect in which it was not working properly or was
out of operation was not such as to affect the production of the documents or the
accuracy of their contents.
Signatur¢_
D 94A (03/96) SIDE A
-308-
© Consignia
Witness Statement
(C J Act 1967, s.9; MC Act 1980, ss.5A (3)(a) and 5B; MC Rules 1981,r.70)
Statement of Ashlene Casson
Age if under 18 Over LS (If over 18 insert ‘over 18°)
Occupation Civil Servant
This statement (consisting of 2 pages cach signed by me) is irue to the best of my knowledge and belief
and J make it knowing that, if it is endered in evidence, I shall be liable to prosecution if 1 have wilfully
stated in it anything which 1 know to be false or do not believe to be true.
Dated the stday of Octobee
Signature
Further to my previous statement dated 11" December 2001. I can confirm that J
received results of checks from staff in the Paid Order Unit. I received addlisings,
P23311(bJ)MA and P2311MA sheets for Week 39 and Week 40 from Gavin
McGrotty, Week 3 to week 6 from Lesley Loughery and Week 7 to Week 10 from
Valeric Long. Using information on these documents, I entered the details on the
computer. The information was then printed as a 205A schedule. Three copies of this
are usually printed. All forms 205A were then placed in the file, together with the
add-listings, P2311 (b) MA and the photocopies of the p2311MA summary sheets.
in this ca
The file was transferred to the Executi
Susan Hanna and Nicola Stevenson. [n due course the file was received back from the
Executive Officer Grade [f and the add-lists. the P2311 (b) MA, the photocopied
P2311MA summary sheets and one copy of the 205A were in normal course
forwarded to Post Office Network Security.
Ican confirm that I completed 205A Schedules in respect of discrepancies found in
the Paid Pension and Allowance claims submitted by Brookfield Post Office for the
following accounting periods: -
ignature witnessed by
GRO
AMCLO000031
AMCLO000031
D 94A (03/96) SIDE A
Ag
gE
-309-
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(C J Act 1967, s.9; MC Act 1980, ss.5A (3)(a) and SB; MC Rules 1981,r.70)
Statement of Susan Hanna
Age if under 18 Over [8 (If over [8 insert ‘over 18°)
Occupation Civil Servant
This statement (consisting of 1 page signed by me) is true to the best of my knowledge and belief and J make it
knowing that, if it is tendered in evidence, I shall be liable to prosecution if { have wilfully stated in it anything
which T know to be false or do not believe to be true.
Dated the fs day of
Signature
Further to my previous statement dated 11"" December 2001, I can confirm that I received from
Ashlene Casson (Administrative Officer) a file containing 205A Schedule, add listings, P2311
(b) MA and photocopies of P2311MA summary sheets in respect of work which was checked
and discrepancies found. I checked that the details concerning the discrepancies were
transferred correctly from the photocopy P2311MA summary sheets to the 205A. I then signed
the bottom of the 205A. I then returned the file and contents to the Administration Officer. I
can confirm that I checked and signed the 205A°s in respect of the discrepancies found in claims
made by Brookfield Post Office for the following accounting periods.
To Week No. Week ending
27/12/00
2/5/01
Week No. Week ending
39 20/12/00 To 40
3 LI/4/0) To 6
T recognise those 2054's and I have signed the identification label attached to them
AC/4 and AC/S. I also recognise the photocopy P231IMA Summary sheets from which the
205A’s were compiled and [ have signed the identification label attached to them GG/1, GG/2,
LU/5. LL/6, LL/7 and LL/S.
D 94A (03/96) SIDE A
~-310-
AMCLO000031
AMCLO000031
© Consignia
Witness Statement
(C J Act 1967, s.9; MC Act 1980, ss.5A (3)(a) and 5B: MC Rules 1981,r.70)
Statement of Valerie Long
Age if under 18 Cules18 (If over 18 insert ‘uver 18°)
Occupation
This statement (consisting of {page signed by me) is rue to the best of my knowledge and belief and I
make it knowing that, if it is tendered in evidence, I shall be liable to prosecution if I have wilfully
stated in it anything which I know to be false or do not believe to be true.
Dated the) day of cck-Ler deo?
Signature .
Further to my previous statement dared 11" December 2001, I can confirm that I
completed further checks on Brookfield Post Office.
The accounting periods checked were as follows:
Week No. Week ending Exhibit mark
7 9/5/01 VUS
8 16/5/01 VLI6
9 23/5/01 VUT
10 30/5/01 VLIS
Tnow produce the add listings, P2311 (b) MA, and photocopy P2311MA summary
sheets relating to Week 3 to Week 6 as VL/S. VL/6, VL/7 and VL/8. I have signed the
relevant identification labels VL/5, VL/6, VL/7 and VL/8.
Those items given identification marks VL/S, VL/G, VL/7 and VL/8 were forwarded
to Ashlene Casson.
D 94A (03/96) SIDE 4
--311-
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(C.J Act 1967, s.9; MC Act 1980, ss.5A (3){a) and 5B; MC Rules 1981,r.70)
Statement of Lesley Loughery
Age if under 18 Over 18 (If over 18 insert ‘over 18")
Occupation — Civil Servant
This statement (consisting of I page signed by me) is truc to the best of my knowledge and belief and [
make it knowing that, if it is tendered in evidence, I shall be liable to prosecution if 1 have wilfully
stated in it anything which [ know to be false or do not believe to be true.
f 4
Dated the {Oday or Cedobe! 2002,
Signature .
completed further checks on Brookfield Post Office.
The accounting periods checked were as follows:
Week No. Week ending Exhibit mark
3 11/4/01 LL/5
4 18/4/01 LU6
5 25/4/01 Lu?
6 2/5/01 LUSs
Tnow produce the add listings, P2311 (b) MA, and photocopy P2311MA summary
sheet: ing to Week 3 to Weck 6 as LL/S, LL/6, L1/7 and LIS. have signed the
relevant identification labels LL/S, LL/6, LL/7 and LL/8
Those items given identification marks LL/5, LL/6, LL/7 and LL/8 were forwarded to
Ashlene Casson.
Bae)
D 944 (03/96) SIDE A
~312-
Witness Statement
Continuation of statement of Gavin McGrotty
The paid orders are sent to the Correspondence section storage unit. [an confirm
that I checked a number of claims made by Brookfield Post Office.
The accounting periods checked were as follows:
Week No. Week ending Exhibit mark
39 20/12/00 GG/I
40 27/12/00 GG/2
T now produce the add listings, P2311 (b) MA, and photocopy P2311MA summary
Sheets relating to Week 39 and Week 40 as GG/1 and GG/2. [ have signed the relevant
identification labels GG/! and GG/2.
Those items given identification marks GG/! and GG/2 were forwarded to Ashlene
Casson.
Signatur
i Signature witnessed by G RO
D 94A (03/96) SIDE A
AMCLO000031
AMCLO000031
--313-
© Consignia
Witness Statement
(C J Act 1967, s.9; MC Act 1980, ss.5A (3)(a) and 5B; MC Rules 1981,r.70)
Statement of Gavin McGrotty
Age if under 18 Over 18 (If over 18 insert ‘over 18°)
Occupation — Civil Servant
ed by me) is true to the best of my knowledge and belief
I shall be liable to prosecution if [have wilfully
to be true.
This statement (consisting of 2 pages each
and I make it knowing that, if it is tendered
stated in it anything which I know to be false or do not bel
idence,
Datedthe ( dayof ocreREe@ 2EOL
Signature I
I am employed by the Social Security
gency in the Paid Order Unit, Lisahally,
Londonderry as an Administrative Assistant. I am responsible for checking Paid
Pension and Allowance claims submitted by Postmasters in the Post Office Network
formerly Northern Ireland Region.
he process for checking the claims submitted is by taking each bundle of paid orders
and calculating the totals of the individual Pension and Allowance groups. [ then
check my totals against the totals claimed by the Postmaster. If the totals do not agree
T then check the individual paid orders against the totals recorded on the list prepared
at the Post Office in order to identify the discrepancy.
Whenever I find a discrepancy in the Posumaster’s claim. I would write details of the
discrepancy on the addlisting and the photocopy of the P2311MA summary
sheet/additional sheet. I would then amend the totals on the add-listing, P2311 (b)
MA and the photocopy summary sheet. After having completed the check, I then pass
the add-lists. form P2311 (b) MA and the photocopy summary sheets to the
Administrative Officer who in this case was Ashlene Casson.
D 94A (03/96) SIDE A oO
AMCLO000031
AMCLO000031
-314-
AMCLO000031
AMCLO000031
I Statement Continuation Sheet
Statement of: Kenneth SHARP Continuation Page No:
From records held ! can state that Mr Alan McLaughlin was the Subpostmaster at
Brookfield Post Office™ branch, between 15 July 1999 and 26 July 2001 when his
contract was suspended and terminated.
I now produce a copy of section 12 of the Subpostmasters Contract as KS/t. This
section deals with the responsibility a Subpostmaster has for Post Office cash and
stock. I have signed the Label attached to it, item reference number KSH—--
G RO I Signature of Witness:
C5914 (Nj Side 8 Version 2.0
a
-315-
AMCLO000031
AMCLO000031
Statement of Witness
Statementof Kenneth SHARP.
Age of Witness Over 18 (if over 48 insert ‘over 18")
I declare that this statement consisting of 2 page(s), signed by me is true lo the best of my
knowledge and belief and I make it knowing that, if it is tendered in evidence at a preliminary enquiry or at
the trial of any person, I shall be tiable to prosecution if ! have wilfully stated in it anything which I know to
be false or do not believe to be true.
Dated this 7th f _ Novernber a) an a
Signaturé of PersoW by whom
statement was recorded or received
! am employed by Post Office Ltd as Agency Contract Deployment Manager. I have
worked for Post Office Ltd for 22 years, of which the last three years have been in the
Agency Deployment environment. My responsibilities as Agency Contract Deployment
Manager are the consistent deployment of all agency policies and procedures relating
to the contact for service of subpostmasters throughout the United Kingdom.
Furthermore I advise Retail Line Managers, Contract Managers and other business
units of the various conditions of the subpostmasters contract. Subpostmasters are not
employees of Post Office Ltd., but operate under a contract to provide services on
behalf of Post Office Ltd. Subpostmasters usually locate the actual Post Office branch
in premises which they also run a private business.
Under the contract, Subpostmasters have sole responsibility for all Post Office stock
and funds for all daily and weekly accounting and administration in respect of the Post
S01 (NH; Sias Versiofi2.g 11/02
J+
-316-
AMCLO000031
AMCLO000031
oes © consignia
Statement Continuation Page
Statement of: Suzanne WINTER Continuation Page No
Further checks of the paid pension and allowance foils submitted by Brookfield Post
Office have been completed. The accounting periods involved were
Week 28 period ending 04/10/00 to week 38 period ending 13/12/00
Week 39 period ending 20/12/00 to week 40 period ending 27/12/00
Week 2 period ending 04/04/01 to week 10 period ending 30/05/01
Week 28 to week 38 were unavailable from the Paid Order Unit Lisahally as they had
been destroyed.
A final summary was prepared by myself detailing all overclaims identified in the
Brookfield Paid Pension and Allowances from accounting week 39 to accounting week
18 and I now produce the Pension and Allowance Schedule dated 15/04/02 ( Exhibit
SW 26)
The total overstated in the paid Pension and Allowances for Brookfield Post Office is
£10288.47 and at the time of making this statement I am unaware of any monies being
tepaid to the Post Office.
NI) Side B
ion 1.0 (07/01) - >
du
stad office: 148 Old Street London ECLV SHO,
Consignia ple is regis
-317-
AMCLO000031
AMCLO000031
© Consignia
Statement Of Witness
Statement of _SUZANNE WINTER
Age Of Witness over 18 . . (if over 18 insert ‘over 18")
[T declare that this statement consisting of page(s), signed by me is true to the best of my
knowledge aud belief and I make it knowing that, if it is tendered in evidence at a preliminary enquiry or
at the trial of any person, f shall be liable 10 prosecution if I have wilfully stated in it anything which [
know to be false or do not believe to be true.
Dated this day of
Signai ,
statement was recorded or received
Signature OF Witness
Further to my statement dated 31* January 2001 as investigating officer I can state the
following:
The paid pension and allowances checked by myself are
Week No. Week Ending Exhibit Mark
1 06/06/01 swig
12 13/06/01 sw20
13 20/06/01 swat
14 27/06/01 sw22
15 04/07/01 Sw23
16 11/07/01 Sw24
17 18/07/01 Sw25
Signature Of Witness
CSO11 (ND Side A . >
Version 1.0 (07/01) az
Consignéa pte i
a9 -318-
AMCLO000031
AMCLO000031
6 Consignia
Statement Continuation Page
Statement of: Suzanne WINTER Continuation Page No
falsify the Post Office accounts.
The interview was concluded at 16:20 . Mr MCLAUGHLIN was provided with form CS19
explaining what would happen to the tapes
Subsequent to my interview with Mr MCLAUGHLIN I requested further checks of paid
pension and allowance foils submitted by Brookfield Branch for cash account weeks 28
to 10 inclusive from the Paid Order Unit Lisahally. These checks are currently being
processed . A further overclaim was discovered in the Paid Pension and Allowances for
week ending 25/07/01.
The total for all pension and allowance overclaims identified to date is £7892.12
I have signed exhibit labels in respect of all exhibits.
All tape seals were signed by Mr McLAUGHLIN and tapes sealed in his presence.
CSOT (NY Side B
Version 1.0 (07/01) F a4
aga
te: 148 Ole Strect London ECTY 9HO
Consignia nle is revistered in England and Wales. Reyisiered »
-319-
AMCLO000031
AMCLO000031
ee @ Consignia
Statement Continuation Page
Statement of: Suzanne WINTER Continuation Page No
26/07/01 timed at 10:43..EXHIBIT (SW18) The transaction log detailed 4 entries at
£82.85 Group 11.
Mr McLAUGHLIN offered no explanation for the overstating of the value of paid pension
and allowances foils identified at audit
Mr McLAUGHLIN was then shown pension and allowance schedule dated 25" July
2001 on which is recorded all pension and allowance discrepancies identified at
Brookfield Post Office Branch. Pension and Allowance schedule Exhibit (SW1)
Mr McLAUGHLIN admitted he was responsible for all of the overclaims identified in the
value of pension and allowance foils submitted on behalf of the Brookfield Post Office
Branch. He admitted he had been deliberately inflating the claims for a significant
number of months however he could not remember when he had started , but estimated
it to be January 2001.
! asked Mr McLAUGHLIN why he had embarked on this course of action he stated he
was having difficulties with counter losses in the Post Office accounts and had had
problems with staff dishonesty. The money generated by the inflations enabled him to
make good the counter losses. If the accounts had balanced with a surplus he would
show a smaller figure in the accounts as being surplus and keep the extra cash aside to
use for shortages. I asked Mr McLAUGHLIN if he kept a second set of accounis
showing the true record and he said he did not.
He stated he should have stopped inflating the pension and allowances when the
“and continued to
dishonest staff left his employ. However he had got into a “pattern
Signature of Witness!
CSO XN Side B
Version 1.9 (07/01) 355
2U
CSOLI (ND Side B
v
cee Cle
AMCLO000031
AMCLO000031
Statement Continuation Page
Statement of: Suzanne WINTER Continuation Page No
Mr McLAUGHLIN denied he had deliberately decreased the value of cash on hand, as
recorded in the weekly Post Office cash account, prepared the previous day for period
ending 25/07/01.
Mr McLAUGHLIN was then asked to explain an overclaim identified by the auditors to
the value of £289.45 in the value of paid Pension and Allowances claimed and the Post
Office accounts for 25/07/01. Mr MCLAUGHLIN was shown a pension and allowance
listing dated 25/07/01 detailing 17 foils each to the value of £206.60 Group 7.PandA
I Client copy dated 25/07/01 Group 7 foils EXHIBIT (SW 15). The listing had been ticked ~~
in red pen.
I produced a transaction log, from the Horizon computerised accounting System,
specific to all transactions for the value of £206.60. Transaction log dated 26/07/01
EXHIBIT (SW 16) . An examination of the transaction log showed 18 transactions for
£206.60 had been completed in respect of group 7 allowance payments.
The last entry of £206.60 was timed at 13:22 when the office would have been closed
to the public.
To further demonstrate the overclaims, Mr McLAUGHLIN was shown a pension and
allowance listing dated 24/07/01 detailing 3 foils each of the value £82.85 in respect of
Group 11 allowances payments. Pension and Allowance Client Copy EXHIBIT (SW17)
The listing was ticked in red
I produced a transaction log printed from the Horizon computerised accounting
system, specific to all transactions for the value of £82.85. Transaction log dated
LO C701)
Consignia ple is registered in England and Wales
-321-
AMCLO000031
AMCLO000031
FUSE Uru Wee ee
REGINA Vv. EXHIGIT No.
YGNED. OATE
JUSTICE OF THE PEACE/CLERK TO. MAGS. COURT
DESCRIPTION OF ITEM
IDENTIFYING MARK UAB AEF. NO.
M.C. ACT 1980.S.102. C.J. Act 1967.S.9._M.C. Rules 1981.R.70.
Acta I
Fei TO ii
I IOENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO
STATEMENT MADE AND SIGNED 8Y ME
-322-
AMCLO000031
AMCLO000031
1 ORDER’ VAEUE £67-275
CLAIMED=
GROUP 11
1 ORDER -VALUE £13.36
CLAIMED--AS..£13.26
£0720 ALLOWED
GROUP 13
18 ORDERS AT £35.80 EA
CLAIMED. 16 ORDERS AT -
£35.80 EACH RECEIVED
£71.60 DISALLOWED
GROUP 13
2 ORDERS AT £108.94 &
_—_- CLAIMED BUT NOT RECEIVED
£217.88 OISALLOWED
GROUP 11
1 ORDER VALUE £42.96
CLAIMED as £42.69
£0.27 ALLOWED
GROUP 13
37 ORDERS AT £53.55 EACH
CLAIMED. 36 ORDERS ar
£53.55 EACH AND 1 ORDER
VALUE £53.33 RECEIVED
£0.22 DISALLOWED
4/3/01 51. £253,838 .71 £70.34 GROUP 13
£253,768 .37 2 ORDERS AT £35.00 EACH
CLAIMED BUT NOT RECEIVED
£70.00 DISALLOWED
GROUP 13
138 ORDERS AT £53.55 EACH
CLAIMED. 136 ORDERS AT
£53.55 EACH AND 2 ORDERS
AT £53.33 EACH RECEIVED
£0.44 DISALLOWED
GROUP 14
12 ORDER VALUE £133.30
CLAIMED as £133.20
£0.10 ALLOWED
3/01 52 £159 ,004.53
£159,004 .53
121/9/01 CHECKED BY
AMCLO000031
AMCLO000031
ee
oe Upp ee ee
20548 :
Fe XEF:NI 7/01 PAGE 2 OFFICE: BROOKFIELD
?FD REF :CO/S7/115/012 CODE :181/704
i
WEEK WEEK DOCKET TOTAL CHARGE CLAIM ERRORS t
ENDED NO AMENDED TOTAL i
474/012 £202,394 .37 £.22 GROUP 13
£207,394 .15 18 ORDERS AT £53.55 EACH
CLAIMED. 17 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £53.33 RECEIVED
£0.22 DISALLOWED
centres Ht
GROUP 11
1 ORDER VALUE £25.00
CLAIMES BUT NOT RECEIVED
£25.00 DISALLOWED
GROUP 12
GROUP TOTAL UNDERCAST
: BY £25.00
£25.00 ALLOWED
1/9/01 CHECKED BY
AMCLO000031
AMCLO000031
1817043
C/A WEEK NO: 43
Belfast WEEK ENDING: 17/01/2001
. BT13 3GG 2 17/01/2001 13:87
This summary should be despatched with the CASH ACCOUNT.
GROUP NU@ER OF ORDERS TOTAL AMOUNT
NO FPS7/2S7 PENSIONS ALLOWANCES ’ .
MOD.ARMY 1 ° 9.00
MoD. tnd Iajy 2 o 0.00
MOD.AIR 3 ° 0.00
4 ° 0.00
~“Child/one Parent 5 458 13503.65
War Pension 6 20 1134.77
7 199 3417.42
8 ° 0.00
9 0 0.00
10 ° 0.00
income Support ul 776 53450.40
Ind Inj/Death 5 12 47 1615.68
Ret Pension/Ali 13 1213 7874951
Sickness Ben/a 1 252 23128.83
18 0 0.00
FOR 16 0 0.00
a7 0 0.00
18 9 9.00
TOTALS: 0 2288 677 206100.25
Milk Token 159
*** END OF REPORT **~
ti
AMCLO000031
AMCLO000031
TO: _~SUETA Wypocess
on - .
Referenge ‘ . ue I
-
SUBIECT: B2QOKEEELO _\8i\ote
With reference to the above.
(1) Please find attac Copy of note from
Postmaster re geting machine check of
. week. pa
(2) Office received from mainstream.
Held under enquiry week, uD
Please advise of further necessary action
and forward appropriate forms P231iHA.
Please find attached subs and listings.
DATE: _%-2.0% }
AMCLO000031
AMCLO000031
ro
stint
Ab 1017043 **
and Allowances -
VOLUME:
Grp 05 -c }
TOTAL Grp 03 - c
Grp 06 - W AA!
Grp 06 - # RAY
Grp 06 - W AAS i
Grp 06 - ¥ AR/ f
erp 07 = D sas 2X 307.00
Grp 07 - D AR/EL 130 1925.15 * {
rp 07 - D BA/PL 1 898-70 i
Grp 07 - D aap cg 813.55
Grp 07 - D RAs HL 2 367.60 :
-D AA/#L 138% 25287.56.N
-oD AB/pL 250 5X
a navbi 7 oY
Xx
10974.
3940.
3638
837.05 x
13150. ,
5166. Koss te Ee
dessacas BEIST-S i
S61
r
x
Hogs cy)
1537.05K
5554.0BK,
4740.82 x ns
3394.6540" id
retreenag
Ht
¢ - " -327-
AMCLO000031
AMCLO000031
FAD 1917043
TOTAL Grp 14 - I
settettteeceteette
TOTAL Pensions
é
JOL i 40 9.00
BR/oL 4 0.00
ARO F s 0-00
AR/OL 19 0.00
RA/GL 22 9.00
AR/OL 20 9.00 ;
BR/O} 34 0.00 i
BR/CL 5 0.00 }
TOTAL PGA Milk i 89 0.00
teeeeeeeee
ise 9.00
TOTAL Milk Tokens cA
++ END GP REPORT -v*
}
Rea? t
AMCLO000031
AMCLO000031
214.20 1 214.20
Total NI gp 07 2 367.60
NE gp UL
AMCLO000031
AMCLO000031
124,36
145.55
149,38 }
180. 48
191.95
Total NI gp 5995.26 I
HI ap 12
PRICE VOLUME
10.93 1
Total RE gp 12 1
HI op 13
VOLUME VALUE
1 20.78
fe ee ee Te
AMCLO000031
AMCLO000031
HI gp 14
AMCLO000031
AMCLO000031
KI gp 14
463.40
Total = MI gp 1416 1537.05
8A milk (RED a
PRICE WOLUKE VALUE
Total Pea nilk (HI) 19 0.00
TorAts:
Allowances
Grp 05 - CLS 3) 3895725 !
Grp 07 - D 367.60 bt
Sub Total: 262,85
Pensions
Grp 11 - I 92 3995.26
Grp 12 1 10.93
Grp 13 - R 213 13150.73
Grp 14 - I 16 1837.05
vine tly see 290.97
lilk Tokens 2676 G2
PaO KiLk 13 By
Sub Tatal: 19 0.00
SURRARY TOTAL
GSS
vere EXD OF REPORT #842) YBN 27
Yo3t i -332-
AMCLO000031
AMCLO000031
Total AI. gp 07 5. 819.55
'
Mt ap it vALuE
PRICE
12.24
Total HI gp
aI
img Yet ve
7 é a)
4 3 EN
: 2 107.10 X
i § 1 80.99
ic tat
=o 1 30.01
2 8 1 91.06
A weet oe _
etka NEgp 13) 13) 837.05
Qamap 14
{Nha PRICE OLURE VALUE
e 45.30 - 45.30% I
: 3.00 - 55.00
2 Orde G
om.
t
fe)
Total KI gp 14 7 Suef I
had SU-AVU GRO,
oe — ;
TOTALS: VOL URE vALUE
Allowances
Grp 05 - C 6 102.55
Grp 07 - D 5 819.55"
Sub Total: ul 922.10
Pensions
Grp 11 ~ I ? 594.67
Grp 13 - R B 837.05 .
Brp 14 - I 2 -sesesul-le
Sub Total: 2
SUNBARY TOTAL: 38
ez GHD OF REPORT s#2 286.5 the
AMCLO000031
AMCLO000031
00,
410,20
140.00
Total = NI gp 05 «= 185 ‘5601.45
Ni-ap-06———-—--
PRICE — YOLUKE VALUE
163.82 i 163.82
173.28 1 173.22
Total HE gp 06 2 337.04
NI gp 07
PRICE VOLUME VALUE
35.80 2 71.60
50:00 1 50.00
53.55 i
61.75 i
143.60 1
206.40 i 206.40
Total KI gp 07 ? 598.90
NT gp UL
PRICE VOLUME YALUE
1 i 2.31
-334-
AMCLO000031
AMCLO000031
ar ester 335-
AMCLO000031
AMCLO000031
BI gp 13
PRICE VOLURE VALUE,
14.07 T° 14.07
20.93 1-29.93
26.33 1° 26.33
32.45 2- 64.90
35.80 27 895.00
a2
7 7
VRB epi
g
i)
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-339-
AMCLO000031
AMCLO000031
540.00
163.40 326,80
Total NI gp 14 7 3394.65
PRA milk (HI)
PRICE = VOLUKE VALUE
34 $,00
Total P&A milk an uM
wes TOTALS: VOLUME VALUE
Allowances
frp 05 -C 185 5601.45
06 337.04
398.90
6537.39 pany
iG
SUNNARY TOTAL: (Gao: ~te> 4689230
ender &
wre END OF REPORT fee 2a
64,236 0
AMCLO000031
AMCLO000031
-341-
AMCLO000031
AMCLO000031
Total HI gp 06
NI gp 07
° PRICE
50.00
53.55
56.80
90.95
113.60
_ 143.20
149.60
200,00
214.20
271.00 271.00
292.80 878.49
363.80
Total HI gp 07
NE gp Ut
PRICE VOLUKE VALUE
17 5.60
e- 14.50
te +62
t- 67
1c 246
1 11.27
1-13.30
fe 13135
L- 43,71
2- 27280
1-16.80
{- 47/20
1 49045
i- 23.95
1-35.73
oo S- 129.75
{- 3014
1- 30/91
1- 31.25
1- 33153
1-33.85
fo 36013
2-77.86
I- 8.90
1-43.67
12 45.55
12 46.38»
{ 47i2
1~ 47.85
2- 97.80
i- 49,22
te 9.30
ir 49049
im 30.51
AMCLO000031
AMCLO000031
W.92 15 90.92
0.94 1 90.94
36.49 fe 96.49
6.55 1-96.55
100, 80 a7 40
401.76 te 101.76
105. 1° 105.00
106.38 12 105,38
108.61 1~ 108.61
113.70 17 113.70
117.62 12 17.62
123.40 1 123.40
128.43 2- 256.86
443.60 1- 143.60
144,35, I 144,35,
1
1
1
1
1
1
Total «NE gp th = 1177654. 10
HI ap 12
PRICE VOLUME VALUE
10.53 1 19.93
20.25
21.86
Total NI gp 12 é 115.40
HI gp 13
PRICE VOLUME VALUE
22.95 2 45.90
. 1 23.70
32.45 1 2.
80 4 501-20 7
38.64 L 38.64
40.40 7 282.80
40.49 Lt 40.49
40.58 1 40.58
40.82 1 40.62
. 41.10 1 40
41.52 i 41.52
41.61 1 ALL
. i 48.58
51.32 i 51.32
54.55 12 642.60,
55.60 1 55.
a - Seo 35.69
n 58.10 1 58.50
, 62.4 1 beh
: ° 66.47 1 6647 SG
8D 1 67.50
. } hSS- - -343-
AMCLO000031
AMCLO000031
fb
eee ee
eran:
ec pe tee an ne ee ee ee ee ee RD ne ten a en nn
ins hbase i ating eee
Total = MT gp 1455 4740,82
PR silk (NI)
RICE — VOLUME VALUE
20 0.00
Total F&A milk (NID 20
TOTALS: cee VOLUHE
AMCLO000031
AMCLO000031
~ weg re
AMCLO000031
AMCLO000031
>.
~ eR 0FeE
2 Bee¢2er >
i
nO TEREE
yee ft
¢
38h Sun
rad 02
0070 92
mn unos = -2T
TTR) agte we
AMCLO000031
AMCLO000031
14462 1 144.62
Total «NI gp 0612 SHBBL
NI gp 07
PRICE —VOLUE YALUE
50.00 100.00
1.60 1 51.60
259 7 37485
80 16 368.80
56.95 1 56.9%
225 4 e100
78.96 i 78.96
90.95 8 727.60
107.40 1 107,40
112/00 1 (14200
113.60 5 968.01
143.21 10 1432.90
143,60 6 697.60
160.8 1 160.80
200.0 13 2600.00
206.40 3 1651.20
214.20 7 1499.40
223.80 1 223.80
239.80 1 239280
271/00 8 2468.00
292.80 29 (8491.20
363.80 2546.
Total «RE gp 074382526 7.58
NI gp Ll:
PRICE VOLUME
2.60
eer One row ere eee
2
S
143.90
152.60
206.50
229.30
299,40
Total NI ap Sf
wt
FPA vere vouwe
2 O. 10.93 1
BOX P1865 7
Wa % 25.28 :
alt 7g
AMCLO000031
AMCLO000031
i)
$26.4)
133.05
iotal NI gp 13
HE oop 14
PRICE VOLUME
45,30 i
!
i
i
é
n
AMCLO000031
AMCLO000031
AMCLO0000031
AMCL0000031
Total HE gp 14 S
par wilk (HI)
PRICE
Total PeA silk aD
TOTALS: VOLUME VALUE
Allowances
Grp 05 - 30 795.30
Grp 06 - i 2, 963.81
Grp.07 -D 136 28267.56
sub Total: 190 2662667
Pension
pit-1 an 613936
or 2-1 BY Sloot ERB
ee Be R Fi 166-98
ie ss 5954.08
Milk rhe i 1: .
i a ELA 2 ¥ es 1F sg
aie ae 0.00
suntert TOTAL eRe
AMCLO000031
AMCLO000031
-351-
AMCLO000031
AMCLO000031
I Statement Continuation Sheet
I 1
I Statement of: I Kenneth SHARP Continuation Page No:
From records held I can state that Mr Aian McLaughlin was the Subpostmaster at
Brookfield Post Office™ branch, between 15 July 1999 and 26 July 2001 when his
contract was suspended and terminated.
I I now produce a copy of section 12 of the Subpostmasters Contract as KS/1. This
section deals with the responsibility a Subpostmaster has for Post Office cash and
stock. I have signed the Label attached io it, item reference number KS/1. }
Signature of Witness:
dg
Vorsion 2.0 19002
-352-
6 Consignia
Witness Sta
(C J Act 1967, s.9; MC Act 1980, ss.5A (3)(a) and 5B; MC Rules 1981,r.70)
Statement of Gavin McGrotty
Age if under 18 Over 18 (If over 18 insert ‘over 18°)
Occupation — Civil Servant
This statement (consisting of 2 pages each signed by me) is ue to the best of my knowledge and belief
and I make it knowing that, if it is tendered in evidence, I shall be liable to prosecution if I have wilfully
stated in it anything which I know to be false or do not believe to be tue.
Dated the ( dayof octTeBe@ 2807
GRO
‘ocial Security Agency in the Paid Order Unit, Lisabally,
Signatur
I am employed by the S
Londonderry as an Administrative Assistant. I am responsible for checking Paid
Pension and Allowance claims submitted by Postmasters in the Post Office Network
formerly Northern Ireland Region.
he process for checking the claims submitted is by taking each bundle of paid orders
and calculating the totals of the individual Pension and Allowance groups. I then
check my totals against the totals claimed by the Postmaster. If the totals do not agree
I then check the individual paid orders against the totals recorded on the list prepared
at the Post Office in order to identify the discrepancy.
Whenever I find a discrepancy in the Postmaster’s claim, I would write details of the
discrepancy on the addiisting and the photocopy of the P2311MA summary
sheet/additional sheet. [ would then amend the totals on the add-listing, P2311 (b)
MA and the photocopy summary sheet. After having completed the check, I then pass
the addclists, form P2311 (b) MA and the photocopy summary sheets to the
Administrative Officer who in this case was Ashlene Casson.
Signatur
D 94A (03/96) SIDE A
AMCLO000031
AMCLO000031
~~ -353-
AMCLO000031
AMCLO000031
Witness Statement
Continuation of statement of Gavin VicGrotty
ondence section storage unit. I tan confirm
The paid orders are sent to the Cor
that I checked a number of claims made by Brookfield Post Office.
The accounting periods checked were as follows:
Week No. Week ending Exhibit mark
39 20/12/00 GG/1
40 27/12/00 GG/2
Tnow produce the add listings, P2311 (b) MA, and photocopy P2311 MA summary
sheets relating to Week 39 and Week 40 as GG/1 and GG/2. I have signed the relevant
identification labels GG/1 and GG/2.
Those items given identification marks GG/1 and GG/2 were forwarded to Ashlene
Casson.
D 94A (03/96) SIDE A
AMCLO000031
AMCLO000031
(F Consignia
Witness Siat
(C.J Act 1967, 3.9; MC Act 1980, ss.5A (3)(a) an: MC Rules 1981,r.70)
Statement of Lesley Loughery
Age ifunder 18 Over 18 (if over 18 insert ‘over 18’)
Occupation — Civil Servant
This staicment (consisting of 1 page signed by me) is irue to the best of my knowledge and belief and I
make it knowing that. if it is tendered in shall be liable to prosecution if I have wilfully
stated in it anything which { know to be false o 2 to be tree.
r .
Dated the 1 day of. Clfopee 20021.
Signature-I —
Further to my pre ecember 2001, I can confirm that I
completed further checks on Brookfield Post Office.
‘The accounting periods checked were as follows:
Week No. Week ending Exhibit mark
3 11/4/01 LUS
4 18/4/01 LUG
3 25/4/01 LU?
6 2/5/01 LLUs
roduce the add listings, P2311 (b) MA, and photocopy P2311MA summary
ing to Week 3 ro Week 6 as LL/S, LL/6, LL/7 and LL/S. I have signed the
relevant identification labels LL/5, LL/6, LL/7 and LL/8.
“Those items given identification marks LL/5, LL/6, LL/7 and LL/8 were forwarded to
Ashlene Casson.
4
JO
-355-
AMCLO000031
AMCLO000031
6 Consignia
(2) and 5B; MC Rules 1981,r.70)
(C J Act 1967, 3.9; MC Act 1988, s:
Statement of Valerie Long
(If over 18 insert “ever 18”)
Age if under 18 Cv2f
Occupation WO
This statement (consisting of Ipage signed by ine) is true to the best of my knowledge and belief and l
knowing that, if it is tendered in evidence, I shall be liable vo prosecution if I have wilfully
T know to be false or do not believe to be true.
mal
stated
nything Ww!
Dated the
— Signature {
Further to my previous statement dared 11® December 2001, I can confirm that I
completed further checks on Brookfield Post Office.
The accounting periods checked were as follows:
Exhibit mark
Week No. Week ending
7 9/5/01 VLIS
8 16/5/01 VLI6
9 23/5/01 VU7
10 30/5/01 VLU8
Inow produce the add listings, P2311 (b) MA, and photocopy P231LMA summary
sheets relating to Week 3 to Week 6 as VL/S, VL/6, VL/7 and VL/8. I have signed the
relevant identification labels VL/S, VI/6. VL/7 and VL/8.
Those items given identification marks VL/S. VL/6, VL/7 and VL/8 were forwarded
to Ashlene Casson.
D 94A (03/96) SIDE A
ae an oe
(C j Act 1967, s.5; MC Act 1986, ss.5A (3)
Statement of Susan Hanna
‘© Consignia
Witness Statement
aj and 5B: MC Rules 1981,¢.70)
Age if under 18 Ovei 18 (If over 18 insert ‘over 18°)
Occupation Civil Servant
This statement (consisti
f 1 page
signed by me) is tue to the best of my knowledge and belief and I make it
knowing that, if it is tendered in evidence, 1 shall be liable «@ prosecution if T have wilfully stated in it anything
which I know to be false or do not believe to be true.
Dated the iy day of Gedsee dood
~o-—Signature}
Ashlene Casson (Administrative Officer) a file containing 205A Schedule, add listings. P2311
(b) MA and photocopies of P2311MA summary sheets in respect of work which was checked
and discrepancies found.
transferred coirectly from the photocopy P2311MA summary sheets to the 205A. I then signe
I checked that the details concerning the discrepancies were
the bottom of the 205A. I then returned the file and contents to the Administration Officer. T
can confirm that I checked and signed the 205A’s in respect of the discrepancies found in claims
made by Brookfield Post Office for the following accounting periods.
Week No.
39.
we
Week ending
To Week No. Week ending
To 40
To 6
recognise those 205A’s and [have signed the identification Jabel attached to them
AC/4 and AC/5.
I also recognise the photocopy P2311MA Summary sheets from which the
205A’s were compiled and I have signed the identification label attached to them GG/1, GG/2,
LUS, LL/6, LL/7 and LL/8.
D 94 (03/96) SIDE A
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
© Consignia
Witness Statement
(C J Act 1967, s.9; MC Act 1980, ss.SA (3)(a) and 5B; MC Rules 1981,r.70)
Statement of Ashlene Casson
Age if under 18 Over 18 (If over IS insert ‘over 18")
Occupation Civil Servant
This statement (consisting of 2 pages each signed by me) is irue to the best of my knowledge and belief
and I make it knowing that, if it is tendered in evidence, I shall be liable to prosecution if I have wilfully
stated in it anything which T know to be false or do not believe to be wue.
Dated the 6¢“day of Octabee 2007
Signature ...)
Further to my previous statement dated 11" December 2001, I can confirm that I
t. TI received addlistngs,
received results of checks from staff in the Paid Order
P23311(b)MA and P2311MA sheets for Week 39 and Week 40 from Gavin
McGrotty, Week 3 to week 6 from Lesley Loughery and Week 7 to Week 10 from
Valerie Long. Using information on these documents, I entered the details on the
computer. The information was then printed as a 205A schedule. Three copies of this
are usually printed. Al forms 205A were then placed in the file, together with the
add-listings, P2311 (b) MA and the photocopies of the p2311MA summary sheets.
wer
The_fiie was transferred to the Executive
Susan Hanna and Nicola Stevenson. In due course the file was received back from the
Executive Officer Grade II and the add-lists, the P2311 (b) MA, the photocopied
P2311MA summary sheets and one copy of the 205A were in normal course
forwarded to Post Office Network Security,
{can confirm that I completed 205A Schedules in respect of discrepancies found in
the Paid Pension and Allowance claims submitted by Brookfield Post Office for the
enature witnessed bi G RO
follawing accounting periods: -
Ci
Signature!
D 94A (03/96) SIDE A
= - ce ne oe oo ggg.
AMCLO000031
AMCLO000031
Witness Statement
Continuation statement of Ashlene Casson
Week No. Week ending To Week no. Week ending
39 20/12/00 To 40 27/12/00
3 1UA/01 To 6 2/5/01
7 9/5/01 To 10 30/5/01
L now produce the relevant 205A’s and T have signed the identification label attached
thereto AC/4, AC/S and AC/6.
~-Lrecognisethe-add-listings, P2311 (b) MA and photocopy P2311MA summary sheets
from which I compiled my schedules and [ have signed the identification label
attached GG/1, GG/2, LL/S, LL/6, LL/7, LLS, VL/5. Vi/6, VL/7 and VL/8. To the
best of my knowledge and belief, there are no reasonable grounds for believing that
the documents produced are inaccurate because of improper use of the computer.
Furthermore to the best of my knowledge and belief, the computer was at all times,
working properly, or if not, any respect in which it was not working properly or was
out of operation was not such as to affect the production of the documents or the
accuracy of their contents
D 94A (003/96) SIDE A
AMCLO000031
AMCLO000031
6 Consignia
Witness Statement
(C J Act 1967, s.9; MC Act 1980, ss.SA (3)(a) and 5B; MC Ruies 1981,.76)
Statement of Nicola Stevenson
Age if under 18 Over 18 (if over 18 insert ‘over 18°)
Occupation Civil Servant
This statement (consisting of 1 page signed by me) is true to the best of my knowledge and belief and 1 make it
knowing that, if it is tendered in evidence, I shall be liable to prosecution if I have wilfully stated in it anything
which ] know to be false. or do not believe to be crue.
Iam employed by the Social Security Agency in the Paid Order Unit at Lisahally, Londonderry
and carry out the duties as an Executive Officer Grade II. It is my duty to supervise staff who
are responsible for checking Paid Pension and Allowance claims submitted by Postmasters in
the Post Office Network. I receive from the Administrative Officers, who was in this case
x Schedule, add listings, P23ii (b) MA and
Ashiene Casson case a file containing
photocopies of P2311MA summary sheets in respect of work which has been checked and
discrepancies found. I check that the details concerning the discrepancies have been transferred
correctly from the photocopy P2311MA summary sheets to the 205A. T then sign the bottom of
the 205A. I would then retum the file and contents to the Administration Officer. I can confirm
that I checked and signed the 205A’s in respect of the discrepancies found in claims made by
Brookfield Post Office for the following accounting periods
Week No. Week ending To Week No. Week ending
7 9/5/01 To 10 30/5/01
Trecognise those 205A’s and [ have signed the ideatification label attached to them
also recognise the photocopy P23!1MA Summary sheets from which the
ACI. I
205A‘s were compiled and I have signed the identification label attached to them VL/5. VL/6,
VU/7 and VL/S.
Signature...
D 944 (03/96) SIDE A
vp ee aT
AND
WRITTEN EXHIBITS
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
1981
ORDER
2)
MAGISTRATE
is
of exhibits to be produced or ref
to be tendered at 4
ry Inquiry
I Petty Sessions District of
Superi
District Command,
of Antrim Road
Police Servi
BELFAST & NEWTOWNABBEY
Ir
Complainant
County Court Division of
Accused
been served on
Recusad sey “Yes” of
Yes
AMCLO000031
AMCLO000031
ame of Witness
served
Accused sey
“Yes” or “He”
Description
slie Loug!
A: ne Cass
Susen Hanna
6. Paid pension aad 49-76 Loughrey
Brookfield Post Of Casson
ded 31.2001 i
ek 45) LL/2 j
7. lowances for 77-93
t Office week
(accoentis -
g. sion and allowances 100-114 I Leslie Loughrey Yes
ld Post Office week Ashlene Casson
ended 14.02.2002 (accounting Susan Hanna
week 47) LL/4 i
115-128 Valerie Long Yes
ion and allowences for
fice week
(accounting
week 42) VL/L
shlene Casson
Susan Hanna
10. Paid 129-153 I Valerie Long
Broo Ashiene Casson
ended 16.61 Susan Hanna
week 42) VL/2
Yes
i I
Long Yes
Casson
AMCLO000031
AMCLO000031
33. Paid pension Yes
Brookfield Post OF:
ded 07.03.2001 (
week 50) JC/L
14. John Cross
Ashlene Casson Yes
4.03.2001 Susan Hanna
51} JC/2
Paid pension and for 243 John Cross
eld Post Casson Yes
Casson
ed 04.04.2002
week 02) JC/4
ract from
1
I
oa
oS -364-
AMCLO000031
AMCLO000031
Linda McLaughlin
23. I Brookfield
client copy 2
Frederick Leslie Not
orpe
Suzanne Winter
24. I tapes of 4
a
Winter Yes
I Pension and lowance schedule 1
dated 25.07.2001 (sw#1)
ne Winter
26
scripts of int
Winter Yes
28. 410 Suzanne Winter
2? War ¢. aa 411-415 Yes
(Group I
I
30. I Transac log
ated 26.07.2001
a1. Yes
97.2001 (SW17)
- ee we . Se 365-
AMCLO000031
AMCLO000031
FORM 24
tex ofl Name of itness
arene Description , ! whese steteme!
een H refers to exh on Accused sey
as marked I cS "ox “Hot
35.
36. 505-514 I suza. Yes
}o37. I 2s
38. Paid pension and for 526-538 Suzanne Winter Yes
Brookfield Post ice period
ended 11.7.2001 week
is (SW24)
39 535-560 yes
i
40. Winter Yes
42 n MeGrotty ves
Susan Hanna
GRO
AMCLO000031
AMCLO000031
4 (LLé} I
!
43. owances for I Yes
fice period
cco I
j
' 46. 841-660 oughrey
Casson
—~ Henna _ i
47, Long Yes
ne Casson
a Stevenson
as. I 673-6 Yes
as, Valerie Long ves
Nicola Stevenso
I i y
50. Pe i 24 Yes
Br i
i} ig
51. 725
if
i
AMCLO000031
AMCLO000031
List of Exhibits
ion}
Nicole Stevenson
ended 11.04.2001 to
eek 6) week ¢
¢ Casson Yes
cola Stevenson
o
o
o
&
ICE INVES NGATION VEPARTMENT
EXHIBIT No. .
REGINA V.
SIGNED. DATE
’
JUSTICE OF THE PEACEICLERK TO. MAGS. COt
4
DESCRIPTION CF f
LAB REF.
IDENTIFYING MARK
Ac:
MAC. ACT 1980.S.102. Cv. Act 1967.5.9,_M.C. Rules 1981.8,70-
TH IOENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO IN *
SIGNED...
1061
AMCLO000031
AMCLO000031
-369-
AMCLO000031
AMCLO000031
WEEK WEEK DOCKET TOTAL CHARGE
ENDED NO AMENDED TOTAL
17/1/01 =43 £206 100.25 £159.23
£205 ,931.02
COMPLETED ON MAINSTREAM
L/LsE
GRaUP 5
20 ORDERS AT £17.
CLAIMED. 19 ORDERS AT
£17.55 EACH RECEIVED
£17.55 DISALLOWED
GROUP 12
1 ORDER VALUE £163.49
CLAIMED BUT NOT RECEIVEO
£163.48 DISALLOWED
GROUP 14
2 ORDERS AT £73.31 EACH
CLAIMED. 2 ORDERS AT
£723.21 FACH RECEIVED
£0.20 DISALLOLIED
GROUP 13
82 ORDERS AT £53.55 ¢
CLAIMED. 81 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £52.33 RECEIVED
£0.22 DISALLOWED
GROUP 13
1 ORDER VALUE 9.42
CLAIMED BUT NOT RECEIVED
£59.42 DISALLOWED
GROUP 13
1 OROER VALUE £71.56
RECEIVED BUT NOT CLAIMED
£71.56 Ai LOW!
CLAIMED.
£15.00 RECEIVED
£15.00 DISALLOWED
GROUP &
7 ORDERS AT £17.55 EACH
CLAIMED. 6 ORGERS AT
EACH RECEIVED
LLOWED
GROUP 7
il GROERS AT £204.
CLAIMED. 10 ORDERS AT
206.490 EACH RECEIVED
206.49 DISALLOWED
F
FD
ya
AMCLO000031
AMCLO000031
COKFIELD
CODE: 131/704
yew fo
ERRORS
WEEK WEEK DOCKET TOT CLAIM
ENDED NO AMENDED TOTAL
31/170i 45 I CONT.... i GROUP 14
{ 12 ORDERS AT £61.70 EACH
CLAIMED. 11 ORDERS AT
£81.70 EACH RECEIVED
£81.70 DISALLOWED
GROUP 7
1 ORDER VALUE £66.50
CLAIMEP BUT NOT RECEIVED
£66.50 DISALLOWED
GROUP 14
1 ORDER VALUE £126.25
CLAIMED BUT NOT RECEIVED
£126.25 DISALLOWED
GROUP 13
1 ORDER VALUE £25.00
CLAIMED BUT NOT RECEIVED
£25.00 DISALLOWED
GROUP 13
1 ORDER VALUE £109.62
CLAIMED BUT NOT RECEIVED
£109.42 DISALLOWED
GROUP 7
GROUP TOTAL OVERCAST
BY £226.30
£226.30 DISALLOWED
GROUP S
4 ORDERS AT £25.00 EACH
AIMED. 5 O RS AT
.00 EACH D
£25.00 ALLOWED
GROUP S
41 ORDER VALUE £10.00
CLAIMED BUT NOT RECEIVED
£10.00 OISALLOWED
GROUP S
7 ORDERS AT £25.00 EACH
CLAIMED. 6 ORDERS AT
£25.00 EACH RECEIVED
£25.00 DISALLGWED
gROUP 11
4 ORDER VALUE £51.15
CLAIMED BUT NOT RECEIVED
£
51.15 DISALLOWED
AMCLO000031
AMCLO000031
JEEK WEEK DOCKET TOTS4L
ENDED NO AMENDED TOTAL
GROUP 11
1 ORDER VALUE £89.95
CLAIMED BUT NOT RECEIVED
£89.95 DISALLOWED
31/1/01 45 CONT... .
pannvens fines!
GROUP 13
1 ORDER VALUE £75.10
CLAIMED BUT NOT RECEIVED
£75.10 OISALLOWED
GROUP i323
21 ORDER VALUE £83.94
RECEIVED BUT NOT CLAIMED
£83.94 ALLOWED
? GROUP 13
ee ? ORDERS AT £126.25: EACH:
CLAIMED. 2 ORDERS AT
£126.25 EACH AND 5 ORDERS
aT £126.45 EACH RECEIVED
£1.00 ALLOWED
GROUP 11
1 ORDER VALUE £40.40
CLAIMED BUT NOT RECEIVED
£40.40 DISALLOWED
7/2/04 46 £214,267. 34 £462.67
£213,804 .67
GROUP 11
1 ORDER VALUE £12
CLAIMED AS £121.7
£0.50 DISALLOWED
27
1
GROUP 13
ING GROUP TOTAL OF
35 C/FUD TO REVERSE
IN DOCKET AS £1005.9°
5 DISALLOWED
GROUP 13
3 ORDERS AT £81.70 Each
CLAIMED. 2 ORDERS AT
£61.70 EACH RECEIVED
£51.70 DISALLOWED
GROUP 14
2 ORDERS AT £163.40 EACH
CLAIMED. 1 ORDER VALUE
163.40 RECEIVED
63.40 DISALLOWED
PLETED 8&7
“-372-
AMCLO000031
AMCLO000031
}
PAGE
SS
=! EEK DOCKET TOTAL CHARGE I
NDED NO AMENDED TOTAL ‘
. i
“
GROUP 13
21 ORDERS AT £53.55 EACH
CLAIMED. 29 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £55.85 R IVED
£2.30 ALLOWED
7/2/91 46 CONT. ...
GROUP 11
1 ORDER VALUE £58.22
CLAIME® BUT NOT RECEIVED
£58,22 DISALLOWED
GROUP il
LISTING GROUP TOTAL OF
£3569 .62 C/FWD TO REVERSE
Tle: OF MAIN DOCKET AS £3592.47
£22.85 DISALLOWED
GROUP 13
LISTING GROUP TOTAL OF
£4998 .84 C/FWO TO REVERSE
OF MAIN DOCKET AS £5028.19
£29.35 DISALLOWED
GROUP 5
42 ORDERS AT £35.00 EACH
CLAIMED. 41 ORDERS AT
£15.00 EACH RECTIVED
£15.00 DISALLOWED
14/2/01 47 % 420.01 £712.91 GROUP 13
£207,707 .10 3 ORDERS AT £77.23 ESCH
CLAIMED. 1 ORDER VALUE
£77.23 RECEIVED
£154.46 LLOWED
GROUP 11
LISTING GROUP TOTAL OF
£2305.55 C/FUD TO REVERSE
OF MAIN DOCKET AS £2436 .20
£130.65 DISALLOWED
GROUP 14
LISTING GROUP TOTAL OF
£1264.03 C/FWO TO RE!
OF MAIN DOCK! AS £13
£135.00 DISALLOWED
GROUP 7
2 ORDERS AT £292.80 EACH
CLAIMED.
Wes
~ple- maaan amas, aw
POST OFFICE INVESTIGATION DEPARTMENT
EXHIBIT No.
SIGNED. DATE
JUSTICE OF THE PEACE/ CLERK 7O. MAGS. COURT]
4
CESCRIPTION OF ITEM
IDENTIFYING MARK LAB REF. NO}
AC \2.
M.C. ACT 1980.S,102. C.J. Act 1967.5.9._M.C. Rules 1981.R.70.
““OENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO IN rue!
SVATEMENT MADE AND SIGNED BY ME
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
PAGE i
WEEK + DOOCKET TOTAL CHARSE
ENDED AMENDED TOTAL
£738.63 GROUP 6
3 ORDERS AT £42.40 EACH
CLAIMED BUT NOT RECEIVED
£127.20 DISALLOWED
GROUP 7
16 ORDERS AT £292.80 EACH
CLAIMED. 15 ORDERS AT
£292.88 BSH. REGESYSO
GROUP 11
3 ORDERS AT £2.56 EACH
CLAIMED. 2 ORDERS AT
: £2.60 EACH RECEIVED
£2.60 DISALLOWED
GROUP 14
2 ORDERS AT £101.80 EACH
CLAIMED. i ORDER VALUE
£101.80 RECEIVED
£101.80 DISALLOWED
GROUP 7
3 ORDERS AT £214.20 EACH
CLAIMED. 2 ORDERS AT
£214.20 EACH RECEIVED
£214.20 DISALLOWED
GROUP 11
1 ORDER VALUE £77.01
CLAIMED AS £77.04
Lo 1sOL 42 . GROUP 13
2 ORDER VALUE £1
CLAIMED AS £126,
£0.20 ALLOWED
GROUP 7
19 ORDERS AT £200.00 EACH
CLAIMED. 18 ORDERS AT
£200.00 EACH RECEIVED
£200.00 DISALLOWED
GROUP 11
1 ORDER VALUE £124.36
CLAIMED AS £124.2
£0.10 ALLOWED
1 ORDER VALUE £99.46
CLAIMED BUT NOT REC
IMPLETED BY
AMCLO000031
AMCL0000031
SA
F REFINE 7/01 PAGE 2
2FD REF:CO/S7/115/012
WEEK WEEK DOCKET TOTAL CHARGE CLAIM ERRORS
ENDED NO AMENDED TOTAL
10/1/01 42 CONT... GROUP 13
99 ORDERS AT £53.55 EACH
€LAIMED. 98 ORDERS ATF
£53 EACH &ND 1 ORDER
VALUE £53.33 RECEIVED
£0.22 DISALLOWED
GROUP 13
46 ORDERS AT £53.55 EACH
CLAIMED. 45 ORDERS AT
£53.55 EACH RECEIVED
£53.55 DISALLOWED
GROUP 14
1 ORDER VALUE £75.01
~—=CEAIMED AS £75.05
£0.04 DISALLOWED
GROUP 13
1 ORDER VALUE £85.85
CLAIMED BUT NOT RECEIVED
£85.65 DISALLOWED
21/2/01 48 £208 ,560 .97 £819.26 GROUP 14
£207 ,741.71 1 ORDER VALUE £95.90
CLAIMED AS £95.60
£0 ALLOWED
GROUP 11
3 ORDERS AT £99.26 EACH
CLAIMED. 1 ORDER VALUE
£99.26 RECEIVED
£198.52 DISALLOWED
GROUP iS
98 ORDERS AT £53.55 EACH
CLAIMED. 97 ORDERS AT
3.55 (CH RECEIVED
£53.55 DISALLOWED
GROUP 11
LISTING GROUP TOTAL OF
£323.22 C/FWD TO REVERSE
OF MAIN DOCKET AS £404.17
£20.95 DISALLOWED
GROUP li
LIs IG GROUP TOTAL OF
£6116.47 C/FWD TO REVERSE
£4148 .63
OF MAIN DOCKET AS
£32.46 DISALLOWED
NI 7701 Pac!
:CO/S7/115/012
AMCLO000031
AMCLO000031
BROOKFT
181/704
CLATA
ERRORS
21/2/01
GROUP 7
LISTING GROUP TOTAL OF
£25932.95 C/FWD TO REVERSE
OF MAIN DOCKET AS
£26225.75
£292.80 DISALLOWED
GROUP 7
LISTING GROUP TOTAL OF
£1916.15 C/FWD TO REVERSE
OF MAIN DOCKET AS
£1972 .95
£56.80 DISALLOWED
GROUP 12
LISTING GROUP TOTAL OF .._____—
£4537 .24 C/FWD TO REVERSE
OF MAIN DOCKET AS
£4573 .04
£35.80 DISALLOWED
GROUP 13
LISTING GROUP TOTAL OF
£10510.38 C/FWD TO REVERSE
OF MAIN DOCKET AS
£10579 .06
£68.68 DISALLOWED
4g £195 ,890.61 £257.58
28/2/01
£195 633.03
GROUP 13
2 ORDERS AT £75.62 EACH
CLAIMED. 1 ORDER VALUE
£75.82 RECEIVED
£75.82 DISALLOWED
GROUP S
25 ORDERS AT £15.00 EACH
CLAIMED. 26 ORDERS AT
£15.00 EACH RECEIVED
£15.00 ALLOWED
GROUP 13
i ORDER VALUE £12
CLAIMED AS £125.
£0.01 DISALLOWED
GROUP 7
LISTING GROUP TOT
£25740 .69 C/FWD T
OF MAIN DOCKET AS
£25883 .89
£143.20 DISALLOWED
AMCLO000031
AMCLO000031
PAGE 4
WEEK WEEK DOCKET TOTAL CHARGE CLAIM ERRORS
. ENDED NO AMENDED TOTAL
28/2/01 49 CONT.... GROUP 13
LISTING GROUP TOTAL OF
£4196.76 C/FWD TO REVERSE
OF MAIN DOCKET AS
£4250 .31
£53.55 DISALLOWED
rot ures were
REGINA ¥. EXHIBIT No.
7IGNED. DATE
JUSTICE OF THE PEACE/CL MAGS, COURT
OESCRIPTION OF ITEM
LAB REF, NO.
IDENTIFYING MARK
AaB
STATEMENT
SIGNED.
SIGNED.
SIGNEO.
1061
AMCLO000031
AMCLO000031
-379-
AMCLO000031
AMCLO000031
GROUP 11
1 ORDER VALUE £13.36
CLAIMED: AS-+£13.26 4
oe “£Os41 0
~ ~ GROUP 13
18-ORDERS AT £35.80 EA
‘ CLAIMED. 16 ORDERS AT
£35.80 EACH RECEIVED
£71.60 DISALLOWED
GROUP 13
2 ORDERS AT £108.94 EACH
- ss CLAIMED BUT NOT RECEIVED
£217.88 OISALLOWED
GROUP i1
1 ORDER VALUE £42.96
CLAIMED-AS £42.69
£0.27 ALLOWED
GROUP 13
37 ORDERS AT £53.55 EACH
CLAIMED. 36 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £53.33 RECEIVED
£0.22 DISALLOWED
GROUP 13
4/3/01 51 . £253 ,838.71 £70.34
£253,768 .37 2 ORDERS AT £35.00 EACH
CLAIMED BUT NOT RECEIVED
£79.00 DISALE GuED
GROUP 13
138 ORDERS aT £53.55 EACH
CLAIMED. 136 ORDERS AT
£53.55 EACH AND 2 ORDERS
AT £53.33 EACH RECEIVED
£0.44 DISALLOWED
GROUP 14
1 ORDER VALUE £133.30
CLAIMED AS £133.20
-10 ALLOWED
ETED ey I GRO [2isero1 Ki I GRO
c
AMCLO000031
AMCLO000031
PAGE 2 yi
012
— }
WEEK WEEK DOCKET TOTAL CHARGE CLAIM ERRORS t
ENDED NG AMENDED TOTAL 4
4/4/01 2 £202,394 .37 £.22 GROUP 12 : F
18 ORDERS AT £53.55 EACH t
£207,394.15
CLAIMED. 17 ORDERS AT
£53.55 EACH AND 1 ORDER
VALUE £53.33 RECEIVED
£0.22 DISALLOWED
GROUP 11
i ORDER VALUE £25.00
CLAIMES BUT NOT RECEIVED
£28.00 DISALLOWED
GROUP 12
GROUP TOTAL UNDERCAST
BY £25.00
90 ALLOWED
AMCLO000031
AMCLO000031
-382-
AMCLO000031
AMCLO000031
COPE: 1817043
K NO: 43
: 47/01/2001
Relfest
F 3113 363 TIME: 17/01/2001 13:57
‘ This summary should be despatched with che CAS .
GROUP
NO
0.00
458 13503.65
20 1134.77
199 34517.42
0 0.00
0.00
0.00
53450.40
1615.68
78749.51
23128.83
War Pension
Dis
D.o.a.
i
Pension/IncSupp
776
47
1213
252
[} 0.00
’
&
ome Suppozt
j/Death Sen
Ind
Ret Pension/ALL
oe pe
aA wR
oe
aw
n
vtt END CF RE
~~ -383-
TO: ~SULTA vnoLESS .
SUBJECT: _B@OOKFEELD \Si\ Tole
with reference to the above.
(1) Please find attag Copy of note from, :
Postmaster re @ting machine check of ©
. week. ey
stream.
Office received from main
KD
(2)
er necessary action
Please advise of furth
PZ311MA.
and forward appropriate forms
find attached subs and listings.
Please
@
ir)
oO
Held under enguiry week. .
4
i
AMCLO000031
AMCLO000031
iso
ere rte ene ne
AMCLO000031
AMCLO000031
s0u0uNDY
AL Gep 07 -
TERN OER Past
neem
AR/OL
AR/OL
AR/OL
RA/OL
BA/OL
AR/OL
BA/OL
GRO
AMCLO000031
AMCLO000031
FAD 183
Fensions and Allowances - ©.
Ve SS Buns
ne
se* SND OF REPORT -rt
AMCLO000031
AMCLO000031
JSERZOR
aissddigecssy
oy
RIA SVLSRLATIBVS!
uy 46 IN
09 °29E rd 2o d5 IN TeqOL
“oe'yi2 i o2"yi2
poe OW EST orest
1GRO; 3A F
AMCLO000031
AMCLO000031
Tots] «MI gp lt 2~—=~=«8995.28
Ni gp 12
PRICE VOLUME YRLUE
10. 1 10.93
Total HE gp 12 i 10.93
iii gp 13
PRICE VOLUME
20.78 i
29.78 t
33.75 1
He 1
35.80 15
i
2
i
“6
r
{
AMCLO000031
AMCLO000031
Total «= HE gp 418
Pea silk (Ni)
i TCE ——-VOLURE VALUE
19 0.00
Total PéA ailk (NI) 19
TOTALS:
Allowances
Grp 05 - CP
Grp 07 = D
Sub Total:
Pensions
Grp t
Grp I
Grp 1
Grp 14
Sub Total:
Milk Tokens P & A
Pea Kilk
Sub Total:
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
73.23
$00.00
week
Total 819.55
BI gp i
Total
NI gp 13
4 i
$279
eye
3 UrY
F QO
= CO 90.01
oft FAB 2
ole E73-
5 g
4
14
feta
v Total
=
we :
TOTALS: VOLUME VALUE
Allowances
rp 05 - C 6 102.55
Grp 07 - D 3 819.55’
Sub Totals Mh 922,10
Pensions
rp tk - 5 2
Grp 13 -R 43
244-1 ?
Sub Totals 2?
SUMHARY TOTAL: 38
zee O8D OF REPORT sx 29E<S I
AMCLO000031
AMCLO000031
Total AT gp 0S = 1855601. 45
oe
ow PRICE voLURE wes
163.62 3.82
173.22 1 $73.28
Total HE gp 06 2 337.04
NE gp 07
PRICE VOLUNE WALUE
35.80 é 71.60
1.00 i 50.00
33.55 1 53.55
67.75 i 62.75
143.60 i 143.60
206.40 i 206.40
Total HI. gp 97 7 536.90
MI gp it
PRICE VOLURE value
1
AMCLO000031
AMCLO000031
t
peg
_ { 5a.
= i 5147
t 51.65
{ 5.2:
t 52.62
i 53.08 -
7's
AMCLO000031
AMCLO000031
164741
212.47
Total HI gp it 167 10713. 74
HE gp 13
PRICE —-VOLURE VALUE
SOuh hve ervey
SEES SE Vas
iat
AMCLO000031
AMCLO000031
-395-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO0000031
-397-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
183.40 2 326.60
Total NI gp 14 7
P&A milk (NE)
PRICE —-VOLURE. VALUE
Ro 6.00
Total PéA wilk (NT) Hu 0.00
TOTALS: VOLURE VALUE
Ailowances
01.45
337.04
538.90
6537.39
10713. 71
Mesias te (SF
3394.65
+e- ASSL
2. bog
0.00
AMCLO000031
AMCLO000031
-400-
AMCLO000031
AMCLO000031
-T0v-
Total
AE gp 07
PRICE VOLUKE DALE
50.00 1 3
232. 80
363.80
Total AI gp 07
AMCLO000031
AMCLO000031
GUND te en eae
\ us
ESE ES CUE TT
83.88
TE Oe
3.
a
3
Pt a et Pe ee ne ee ee
7654.10
Tote) «ME gp dN?
KI gp 12
PRICE — YOLUME
10.93 1 }.
+ 20,25 3 80.75
Bar 2 ABT2
Total NI gp 12 6 115.40
HE gp 13
%
=
Fi
- PRICE = — VOL
22.95
23.70
32,45
35.80
38.64
40.40
40.49
49,58
40),
S
ated
41.10
Ans
DR ee ra tee te ee en ee een te
AMCLO000031
AMCLO0000031
CU vt re oo
ttt ten
AMCLO000031
AMCLO000031
139.31
163.40 i
Total RE gp ld 55
PRA wi ORD
PRICE —-YOLUHE
ca)
TOTALS: = MOLUKE 3 ‘
is
PRICE YOLUKE
2
REPORT HE 2g
AMCLO000031
AMCLO000031
~ -405-
AMCLO000031
AMCLO000031
* : . i
7.37 1 75.32
107045 1 107045
144.62 f isdee
~ Total «= NE gp 0G 12963.
AL gp 07
PRICE —YOLUHE
50.00 2
54.60 !
55 ?
56.80 16
36.95, t
82:75 4
296 1
95 8
107.40 L
112/00 1
113.60 3
143.20 1
143.60 6
160.80 1
200.00 fe}
206.49 3
214.20 ?
223,80 i
229.80 1
271.00 8
292,80 a
363.80
7 Total = HI gp 07138
Si gp tt
PRICE = VOLUME
2.60
AI rn te ton Eas Eas ee ee Pee me
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
i
i
¢
1
San
AMCLO000031
AMCLO000031
Total HE gp ld 3 3554.08
PEA wilk (RT)
Ei
YOLURE VOLE
a ro
Totel pla ailk D3 =«800
TOTALS:
Allowances
Grp 05 - C
Grp 06 - ¥
Grp_07 - D
Sub Totals
Sub Total:
SUMMARY TOTAL:
eee END
AMCLO000031
AMCLO000031
POST OFFICE INVESTIGATION DEPARTMENT
REGINA V, EXHIGIT No.
siveo OATE
JUSTICE OF THE PESCE/CLERK TO. MAGS. Ci
RIPTION GF ITEM Pa. b>
ALLOA CE S Pot
ASE 2e/
(OENTIFVING MARK
cui
M.C. ACT 1980.S.102, C.J. Act_1967.S.9._M.C. Rules 1991.8.70
VIGENTIFY THE EXHIBIT OSSCRIBED AS THAT AE:
MADE ANO_ SIGNED FY,
GRO
SiGe:
afitfoi
ate ufrates
er aneceeenen ATH
SIGNED. ee
SIGNED
61
i dere AL
I . afer
Product eode 917-0004
CusSaUo UL: w us
AMCLO000031
AMCLO000031
Udale ot
UL orcleesS@ }5-CO cath cles mug], UO
AHILS © 14.06 COCH Ped. 1S. 00
t
T otcelS@ 13.$5 each cleu mag},
6 ceales@ 13.55 cach fe
1 12SS clistuljeused iv
cc
a
-411-
AMCLO000031
AMCLO000031
Gj [Ws Pancion 8 I > net FOS HAZ.
a Dicey Living Akowanoa 7 AL] 2121S a Lis,
Ferny Credit &
x 9
fo) FPS7/ECS7 Prescription Retund vg
a
Pension / inc. suppt with attdnt. alice. 16
en [Rema sunpon Ti FAO} Z S134 DUETS
G) I ind. inj. disablement or death bene} 12 HED mL Hr telstz
a Retirement pension f etowances I 13 m DL SVT 234% +
Benefits / allowances / sickness 14 YUHQE 245 1O}2 lott ty
3 16 Z
g - Are epaiey it
e 18 TelelNebbbk elab
LE] tomas LL BB Ist Leet] Adz
Week ending I 24 al 27607 NINa I Gy I
I Mgme and coce number of sHfice
yo
vores
Postmaster's signature ate Stamp
evenness ae FULLY CHECKED I
i POLES. 9
_GRO __I I PAID ORDER UNIT I
OPwo2923 AP 12.56
Deconstructed al POU bY I
AMCLO000031
AMCLO000031
Pension and Allowance Summary P2311MA
Consiructed
5 444 73503.00].
6 20 1134.00). <4
7 199 34517.00] :
8
9
10
114 776 53450.00
12 47 1615.00
1 1263 81935.72
14 252 23128.00
16
47
18
209282.72I
44
~ 181704
3
AMCLO000031
AMCLO000031
TOTAL Grp 05 - ¢
Grp 06
Grp 06
nteteeaee bse
AB/OL
AR/OL
RA/OL
RA/OL
RR/OL
aA/OL :
BR/OL
FR/OL 4
AR/OL 7
70 is
AB/OL 5 i
AR/OL Le ;
aR/O1 = :
AR/OL § ‘
AA/OL 3 i
SAVOL 2 24204.8
AOL 153 3880/13 i
BR/OD ee 10783.5:
payer 32. 4283.8. ,
BA/32 ae
aR/O1 25
A/S ——
BR/OL oA
-1 AA/OL Bo
lt BR/OL Qo
lt BR/OL a
=r BA/OL ia
a1 BR/OL 3a
-t AR/OL aw
-414-
BA/OL
PGR Milk AR/OL
TOTAL PGA Milk
sttsteeessessesees
TOTRL Milk Tokens ten
SUMMIRY TOTAL
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
patie pi
ge "Seine ios SCHR
3 3
Total” .* 3
* NL gp 67
# PRICE
80
143.26
200.00
Total sh a9 07
-416-
AMCLO000031
AMCLO000031
i
134.30 1 194.90
199.31 1 199.31
Total KE gp il 2
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
RE gp 14
107.04 214.08
1onas 109.64
130.64 130.65
30 615.00
B3y7 sl
guanekY TOTAL:
vex Erb OF RE
Ke.
wes
-419-
. 19:00
piel
"
RL ap 05
NI gp 07
Total
RI gp 12
B.00
100.00
PRICE
36.80
I gp 07
PRICE
VOLURE
2
e
fee ee ee ee ee te eR ee ee ee ee
ee ee al
m0 ta ree reromel
80.35
AMCLO000031
AMCLO000031
is
“a-420-
AMCLO000031
AMCLO000031
Total HL gp it
FONE gp 12
PRICE —VOLUKE
10.93 !
Total HI gp 2
NI gp 13
PRICE —-YOLUKE
17.48 4
Ghee oe eee
oy
A ee ne a pee te ey ee
AE gp 14
PRICE
31.63
30
76.
81.70
vou
AMCLO000031
AMCLO0000031
UNE VALUE
1 31.83
1 45.30
2 153.00
BO
re
AMCLO000031
AMCLO000031
Total*’P&a milk (HI)"~* ay 0.00
anges
— Grp 05 - c
orp a 0D
Sub Total:
Pensions
Grp if - 1
Grp 12 - I
Srp 13 - R
Grp 4-7
Sub Total: a? bnocae
Milk Tokens Pa a
Pen Milk 2 0.
Sub Total: a 0.00
SUMMARY TOTAL:
Rew
REGINA V EXHIBIT to
SIGNED. Date
MAGS. COURTI
vi Avtaria dees
est OPE
DESCRIPTION OF ITEM Df offic
lene eet Aces ital
we 4S
IOENTIFYING MARK LAB REF. NO.
Lea
M.C. ACT 1980.S.102. C.J. Act_1967.S.9._M.C. Rules 1981.R.79
i DENT
AMCLO000031
AMCLO000031
STATEMI
SIGNED..} i
4
SIGNED.
-424-
PENSIOKS AND ALLOWANCES
Lat
ent Street
Belfasc
BTL3 366
Phis summary should be despatched with the casi aCCOUNT
GROUP NUMBER OF ORDERS
NO £P57/?87 pens tons
MOD. ARMY L
MOD. Ind injy 2
3
4
d/one Parenc 5
6
7
8
9 °
s0n/Tnesupp 10
2 Suppor: lL we
ind Tnj/Death gen 12 41_—
on/aLL
ore END
PORT +7 >
orrice
C/A WEEK No: 43
ALLOWANCES
AMCLO000031
WEEK ENDING: 31/01/2001
AMCLO000031
1817043
31/01/2001 13:53
TOTAL AMOUNT
z P
0.00
0.00
0.00
0.00 ~~
aa4bhdy 6 GCL.
1020.90. -
“34239709 72 4344 OF
0.00
0.00
0.00
1424.32, r
78574707 FBUUA TM oro
Ge
prunes coue 01-006
;
Qi
i
Lo eo
y3tI 404
{i cedaes @ 206. 4O eric cAainedl
10 cRdees @ 206 42 cath pec:
706.40 cise nal
“Whoedabs @ sL-40 each cloimeal /
Hi-GecleeS@ 1.30 cach pec cl-
$LAG cuscyfoulet w
I
. a) fn
iy ctelee Uue G§.5q cicuasol Dut
i
pouteecd 15-0
nck rec’cl &6-S6 CLSCLUIGURO: vy
jonah UAW 106 27 Cleumocl bur
not eeccl ite 25 custetlousal. vu
wr
» cic toe! B
Loe oe hte 25°09 cicu
Loe 0 cl sculle aol vw
oe pase 10% 62 Clcu mac! bik
Lanne 4.62 cise Louwe w
af ;
not RUG - jc
“bu 276 30
Groue Lora! orca St y
WE
926-30 Ch
soya %
AMCLO000031
AMCLO000031
-426-
aay x)
Product code 817-0004
I
I
I
I
1@ 126-45 cach eeccel
AMCLO000031
AMCLO000031
won RECACHED wh 5
i [#eg
Uoelws@ 25.60 aon cici nad, FcRAeeS
615-00 eacn pecd I. JS 00 augudal. w
i 82 yalur 10.00 cleiMmad but not
eecel. io.ce a Sauloulyh A
4 ceclats @ 25.00 each ai wd ©
eects @ 15-CC ean eecd NCE
I I CUScuIa HOLE 4
I cole uct. $1 17 chasms rue
Ingk e2cd. Sh IF ee”
1 cedlee uctlee: 29-95 creamed
ct aed: 89.95 wuseutauegh ct I
cool UL 45.10 Chu esc RULE
inot eec'cl. WAG cis
ra #2GY aloe Fi
+ GMdees@ 116-25 each cicumed, Z
opdees @ 126.25 GOR and F ceclpes
ifroo clown. wr
a
ay
pone
-427-
AMCLO000031
AMCLO000031
Brookfield
213:44%31/01/2001
ananganan
TOTAL Grp 05 - c
Grp 06 -
Grp 06 - W
G6 ep05 it~
Grp 08 - W
Grp 05 - w
TOTAL Grp 06 -
Grp 07
rp 07
PLDDEK0NKG
TOTAL Grp 07 - 2
vtteterstes
TOTAL Allo»
5087.3.
3347.8
10084. 3:
Grp i
Grp
Grp
: -428-
AMCLO000031
AMCLO000031
FAD 1817043
Pendhons end Allowances - Client Copy
PRODUCT SU/ED
Grp ig - RR/OL
&: BR/OL
AA/OL
Mee
TOTAL Grp 14. -
peteettettsettetee
TOTAL Pensions
sa/OL
5/0},
BR/OL
AB/O1
el
BB/OL
‘R/OL,
aR/OL
BR/OL
TOTAL PZA Milk
Seteeeeeeeeaee
TOTAL Milk Tokens F.
Brookfield
17:51 29/01/2001 CAP:AS
P and A - Client Copy
Allowances
NI gp 05
180.00
Total HI gp 05
AL gp 07
214.20
271.00
Total NI gp 07
NE gp BE
ee
Fs
pene ee ea ee een ee ee ee De ne ange ee ae
AMCLO000031
AMCLO000031
FAD:
BPzO1 SU: AR
s
Gor
co
-430-
AMCLO000031
AMCLO000031
BREESE SE -
BRLRASTASL
a
i
Totil = gp
HI gp le
Total HI gp 12
NI gp 13
PRICE
a.
34029
35.80
Cur Gil
AeeitarS 37
<A tat 2 9653
Er ilg-2d HH
SUCH 99.36
oes Be
eee a
eco), st
CU 166.57
Total
HI op 14
Total
PRA ilk (HID
AMCLO000031
AMCLO000031
RI gpd 2l x Pa
1306615
PRICE VOLUME
19.85 1
45.30 L
49.80 1
1
2
1
0
. i
120.40 1
135.00 2
HE gp 14 it 947.
Je
PRICE
AMCLO000031
AMCLO000031
Total HI gp t4 it
Pan ilk (NED
PRICE —-YOLURE
. 20 0.00
Total PeA cilk (HD 20 0.00
TOTALS: VOLUKE VALUE
Allowances
Grp 05 - C 1s 3592.40
Grp 07 - D 5 615.60
_ Sub Total: 120 4206.00
Pensions
_ Grp 11 - 1 7
Grp 12 - 1 3
Grp 13 - R aii
Grp th - T ip
Sub Total: 302
Milk Tokens P 8
P&A Milk 20
Sub Total: 20
SunKARY TOTAL: $22 S3Pttr33
vax enn OF peony ve TD PUPS
AMCLO000031
AMCLO000031
* brookfield FAD: 1817043
14202 23/01/2001 CAPS45 BP:OL SU: AA
Band @- Client Copy
Allowances
AT gp 05
PRICE = YOLUAE
10.00 2
15.00 S4
17.55 e
25,00 7
27.55 25
3.00 20
37.55 1e
45,00 8
53 L
6
}
1
1 1
410,20 f
140.00 1
1 1
180.06 1
Total NI gp 0S 188 5396.35
HI ap 06
PRICE VOLUKE VALUE
163,82 1 163, 82
173,22 1 473.22
Tota! NE gp 06
NE gp 07
PRICE = UOLUME VALUE
35.80 e 71.60
50.00 1
5 t
1
i
!
1
Total
MI gp it
AMCLO000031
AMCLO000031
81.40 81.40 +
84.05, 168.19
85.35 85.35
85.76 85.76
85.90 65.90
87245 87.45
8b. AM 88.40
0.13 13
D1. 73 91.73
93.12 93.12
93.40 93.40
93.82 93.62
. 4.01 4.01 B 1
3451 wet FS
94.68 34.68
Ea bad
56. 192. 7
at gut ~435-
AMCLO000031
AMCLO000031
NL gp 13
a PRICE VOLUME
(nvr $402 1
Apo ee
1
t
a
L
1
\
1
“Spel
is
ix = ~436-
Ea
Pe ee ee te a ee ee ee
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
1.62 104.
Cleu mee 4
pul ie
Dre 110.72
Pee WL23
AMCLO000031
AMCLO000031
Total KI gp 13 Ain a aie 6 ene
‘
Map rice vOuune YALE
31.83 1 is
15/61
43.64
43.80
$5.00
au
67.50
63.28
72.
TPIY 76:50
Ge mis
B1.48
Total «HT gps _,
jem 2
aA eilk (HD) 44% 310 3- 6 £ joro}
wtce — voLURE VALUE
Total 8A wilk (HID 3
TOTALS: VOLUAE VALUE
Allowances
Grp 0S - € 188 5396. 35
Grp 06 - 2 “337.08
Grp 07 - D 5863.50
Sub Total 193 6596.89
Pensions
Beet ht
Brp 13 - R Aaya aBBea7 i
fre tt ay! aa {oro
Sub Tote: i
Rilk Tokens F&A (e Op A
PA Mille ee EG
Sub Total: Fy 0.00
Susman TOTAL: 858 ci E
15s" Tae oa
wee END OF REPORT tek
«
-439-
AMCLO000031
AMCLO000031
-440-
AMCLO000031
AMCLO000031
Brookfield FAD; 1817043
13s42 31/01/2001 cHP:45 w:OL SU: A
P and A - Client Copy ad
Allowances
HI gp 05
PRICE = — VOLUME VALUE
Total ML gp 05 a7 582.75
NI ap 06
75.37
107045 i
Total HZ gp 08 8
NE gp 07
PRICE = -VOLUKE
sp
Eg
a
S,
Smee Beene
3.
eR
Gpt kg
Jicalers
& 206-4
20th
CUMLE 305° 59
reckdus 26. 40
eOln aio +i
ceed) bea 7 upr.ae
2UG-4G 353.80 7 60
loo 0?
Ki gp il
ee en
20
Hy
AMCLO000031
AMCLO000031
KI gp 12
PRICE VOLUME VALUE
10,93 @ 21.86
21,86 u
25.28 1
32.73 5
43.72 4
65,58 i
7.51 1
Total NE gp le 7
AI gp 13
22,95 22.95
AMCLO000031
AMCLO000031
126.
133.05
Total = HE gp 13, 79«5347,05
NE gp 14
45.30
49,31
220.00
60.20
PRICE = YOLUNE VALUE
45.30
H
a i; 74.60
Gp Ve eso
12 Oller 7 it
73.79
eaae ay
CaCN gaat
Ccuntel Bg
SECRCLES Se
© 3L50 ee
ec oa 111.78
£130
116.39
cliscwlouwd te¢p
w ig. $5
3
s.
FS
B
Yi teeter ae ae a
Total AT apts Uae
Pan ailk (HI) b6= 6636075
PRICE — voLunE
4 i
Total P&A aitk (HI) 24 0.00
orAus:
Al owanree vou VALUE
Total HE gp 14
Pen ailk (MED
PRI
Total aA wilk (NI)
TOTALS:
“Al Towances
Grp 05 -
Grp 06 - ¥
Grp 0? - D
Sub Total:
Pensions
Srp 11 - I
Grp 12 - I
Grp 13 - &
Grp 14-7
Sub Te
ilk Tokens PaA
Milk
sub Ota
SURAARY TOTAL:
VOLURE
eee END OF watt iar
AMCLO000031
AMCLO000031
20.00
VALUE
a
vege aeeaecubto-s
ig 8 eee. on™
2 ~
or
~
-444-
AMCLO000031
AMCLO000031
FAD: 1817043
Brookfield
17:41 30/01/2001 CapsaS BPsOL SU: AR
B and fl ~ Client Copy
Allowances
HI sp 05 :
SPICE. VALUE VALUE
a .
Gotdeee fhe. sy 140640"
A) 198200-125 -Cr
H.00
15.00 33.00
an 30;
SACs $. s 9
ARSE BB
25° COGN AR
Bec 0-20
Tani ae Ny ES
BE op 07 sae 1e2 rae
PRICE — VOLUME
56.80 Het
271.00 542.00
Total NI gp 07 4
HL gp
8 I reece en in
~445-
AMCLO000031
AMCLO000031
I
HI gp 14
Total
Total P&A milk (HI) 13 9.00 i,
TOTALS:
Allowances
Grp 05 - C
Grp_07 ~ D
Sub Total:
Pensions
Grp Li - I 66
Grp 13 - R 6
6rp_14 - I 22 1867.07
Sub Total: 164 11494,89 -446-
Milk Tokens P & A
AMCLO000031
AMCLO000031
0
ay
Total = HE gp 1378S «5087.91
RE gp 14
Total NT gp 14
PRA xilk (KI)
” PRICE vole VAL
Total P&A ailk (HI) 3 0.00
TOTALS:
Allowances
186;
ib Totals 164 1494.89
PaA
PEA Milk 13 0.00
Sub Total: 13 0.00
SUMMARY TOTAL: AMID +7789
C
2 j17-4
see EwD OF REDORT Be (3117-8
% -447-
Go
AMCLO000031
AMCLO000031
FAD: 1817043 @
RA
Brookfield
1535 25/01/2001 CAP:45 Bex01 SU:
P and A ~ Client Copy
Allowances
HI gp 05
PRICE VOLUME - ALLE
i 4 60.007
2 1255 4 70.20
25. “a 25.00
— 22.55 3 65,
— 35.00 2 20.0.7
= 45.00 1 45.00
— 60.00 2 120.00 7
= 140.00 1 140,00
Total I. gp 05 18 612.85
HI gp 06
PRICE VOLUME VALUE
— 23.20 1 23.20 7
— SAIS 1 S415 ~
Total KE gp 06 2 72.35
RI gp 07
Pr ee
, ts
(OL 5
= 90.95
— 113.60
— 143,20
= 149.6
= 200.00
~ 206.40
— 292.80
Total = A gpd?
NE gp 1
PRICE — VOLUNE
Total «= gp
Hi gp 13
AMCLO000031
AMCLO000031
— 99.60
—~ 126.25
Total = Map 13
HI op 14
Fa
— 163.40
Total = gp 14
PGA milk (HID
PRICE = VOLUME VALUE
8 9.00
Total PA eilk WD 8 0.00
TOTALS: VOLUME: VALUE
Allowances
Se
Milk Tokens P & A
PAA Milk
FY
2 Of 6
Total 1208298590 7392. ‘8
4
_ Sub Totals 8 0.00
AMCLO000031
AMCLO000031
405 I ple cakun 16-00”
ae aim “oe
mcd 10-50.)
cu SGU '
FAD: 1817043
SU:
42:50 30/01/2001 CAPAS BOL SU Aa
P and & - Client Cooy
VOLUME
wat hed
-450-
198.86
AMCLO000031
AMCLO000031
207.60
23.30
AMCLO000031
AMCLO000031
100.72
102.25
109.4
Tots
wi gp it
Total RI gp 34. vv 3461.53. _ -452-
AMCLO000031
AMCLO000031
163.40
Total Ni gp 14
—- Pea ailk (WD)
PRICE VOLUME VALUE
3 0.00
otal Pas ailx (
~vSb-
AMCLO000031
AMCLO000031
PUS!_OFMICE INVESTIGATION DEPARTMENT
REGINA ¥, EXHIBIT No.
SIGNED, DATE
JUSTICE OF THE PEACE/CLERK TO. MAGS. CO
Vaid
ft Ree e
Lies eniad
OESCRIPTION OF ITEM
IDENTIFYING MARK LAB REF,
Lips
M,C. ACT 1980.8.102. C.J. Act 1967.5.9._M.C. Rules 1981.R.70.
NOENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO ING
AMCLO000031
AMCLO000031
id be despatched wit
sumzazy s
eRove A
wo
MOD. ARMY 1 ° 0.00
MOD. Ind Z: 2 ° 0.00 ;
3 ° 0.00 VA
4 0, i 7
5 4 25} Ss
6 . ! 258-30 (ty
7 206 34091.42, —
8 ° 0.00
9 o 0.00
10 0.00
11
12
13
le
1s .
vrs END oF
-455-
i
~ -
an —
% pterence ~ Bron falc ulav6
21 {304
ant Hh cade ea va YyouG stad but act
I peed Go.dG ciscilauadl
Ge Hp ceder uu p11} clawed as I21 4%
ut set couse a
Group fontal € if 95235 casevel
Gis 3 I ki Eng at fo ¥ men clocher
I (2 pith le Tepe: <s cusaitceadl: A
Ic ae Reyes 4 5.3 2
12 cedaes EL/31.40 cath leu tt
oe ees € he 79 each oes {31 40
Inu scl eat oh Lg
; rn ycpe
wer Carome fea3 coch P
group ben
tn oy
Gety coulst@ fib3sro CAEN ‘fied
\ ( cealae yi 163-49 mold .
cUScuLg usd:
I Qid I 2h ake @ 535, gach cinaal,
cals $3.53 GU 00h ib
g eons 56-89 Ft ae
° : Acuna! puck
Ne I Loe, COUUE 5% 21 C
Gf j qot feed - fs LL cli soplovedl vy
AMCLO000031
AMCLO000031
H
i) Liste
Ce Cagerte
Mette! a
Gist
(oceiat
ny ane
LT
AMCLO000031
AMCLO000031
-457-
AMCLO000031
AMCLO000031
her er nad
aanaanaeaa
ee ‘)
lout fie
1228 AI SCURY
reer
rahe on uted
120 we ladys oa a al
ee “fas \2 Br ehse
moun Coucet as
AMCLO000031
AMCLO000031
BES ~ Client
26 )64.4ch .
eee? 1646334 é
9.00
0.00
0.00
9.00
0.00
9.00
9.00
00
AMCLO000031
AMCLO000031
Silowances
NI go 05
-460-
AMCLO000031
AMCLO000031
-461-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-463-
SESS
1k
Ose.
sestast
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-465-
0 tbtb2 130d34 40 02 eee
toro Pravares pre PTRLOL Lyea¥ns
Lt 99%9 b
Suotsue
P20) one
SU A tO te tot te oa
mA 201d
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-467-
AMCLO000031
AMCLO000031
et d6 IN nots :
Te301
ore
ar 6a fy
Teq0y
AMCLO000031
AMCLO000031
-469-
AMCLO000031
AMCLO000031
Yotai WI gp 3
NI gp 14
” PRICE wu
149.200 —
156, 99-——
Total NE gp 14
PRA milk (HI)
PRICE vue
M
Total P&A milk (NI) 12
TOTALS: . VOLUME VALUE
Allowances
tp 5 - C M 783.15
po? -D 1 56.80
Sub Total: 3s 833, ’
Pensions .
Grp 1 - I 5 «3569.62
Grp 12-1 4 196.74
Grp 13 - R a 4998.04
Grp 14-1 10 1086.78
Sub Total: sat 9851.98
Wilk Tokens P& A .
PRR ML 12 0.00
Sub Totals 12 0.00
* i
SUNKARY TOTAL: 17% 10691.93 ]
° -
see EXD OF REPORT #4%
—
AMCLO000031
AMCLO000031
-471-
AMCLO000031
AMCLO000031
Total = ME gp tt
NE gp 13
PRICE VOLUME VALUE 3
40.40 4 161.60 \
53.55 i 255
53.93 2 107, 86 >
o786 2 1351728 &
718 i 7119S
17.28 2 4k
86.92 i "
30:01 1 90:01
$1.06 1 31.06 -\
Total =I gp 13
eos ne tn on . HIE gp 44
PRICE = VOLUME
45, 30 1
5S,
Total HT gp 14
TOTALS: YOLUKE vaLvE
Allowances :
Brp 05 - ¢ 9 397.75
Srp 07 - D ? 934.12
Sub Totals 16 1331.87
Pensions
Grp - 1 u 843.13
Grp 13 - R is 952.35
Grp 14 - I 5 412.26
Sub Total: Bt 2207.74
SUMMARY TOTAL: 47 3539.61
£91 END OF REPORT a2 cg
/ -
co
On.
AMCLO000031
AMCLO000031
-473-
AMCLO000031
AMCLO000031
ao d6 TH
so ce mm TESOL
t €34
aw Bunton 20ENd _.
90 96 tH :
18391
AMCLO000031
AMCLO000031
-475-
AMCLO000031
AMCLO000031
is
id
AMCLO000031
AMCLO000031
ed
-477-
AMCLO000031
AMCLO000031
INA unos
terol ZF2U “is
-478-
AMCLO000031
AMCLO000031
-479-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-481-
AMCLO000031
AMCLO000031
~-482-
AMCLO000031
AMCLO000031
~483-
AMCLO000031
AMCLO000031
Total
AT gp 4 ercg - . VOLUKE
Total PRR aalk (HD)
VOLUME VALUE
193 5891.35
. 2 337.04
3.07 =D
Sub Total:
Pensions
Grp 11 - I
Grp 12 - 1
Grp 13 - &
arp id= i
bud Totel:
Wilk Tokens P & 8
PA Milk
Sub Total:
SURAARY TOTAL: Se
ex END OF soot
Siete Eees &
AMCLO000031
AMCLO000031
-485-
_ to d6 IN
ogc26e 1 o8-e6e
02°61 I O2°EFT
sores T SS°eS
50764 awn 01Nd
RoeethSE 791 ,
feeb sense wy te IW
Tr 8 ty
Te01
zo 48 1H
Te30
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-487-
AMCLO000031
AMCLO000031
PRICE VOLUME VALUE
6.97
a eee re oe ne eA Ge
Pt at ee ee et ee ee ee a en ge BH
AMCLO000031
AMCLO000031
-489-
AMCLO000031
AMCLO000031
fotal MI jp 43208 2769,99"
HE gp 14
Total = MI ap 14
eA wile (HID
PRICE vou
Total Paa wilk (HDD 16
yoras: VOUAE VALUE to
Allowances fot
Grp 05 = C JH 33;
~ Brp 07 ~ D 3 oy 489.55
Sub Total: Br oe F, rt
Pensions” Bab aG 15 o
Grp 11-1 2b 4362-8744.109
6rp 12-1 ieee tre
brp 13 -@
Grp 14-7
Sub Totals
Wilk Tokens P 8 Q
~ DR HEI
a Sub Total:
summer TOTAL: © aga gs deaan2s al
ante at
AMCLO000031
AMCLO000031
-491-
AMCLO000031
AMCL0000031
~260-
ee
Rrookfield FAD: 1817043
' } 17546 1702/2001 CAP:4e BI SU: AA
P and A ~ Client Copy
ANowances .
Ki gp 05
PRICE VOLUME
15,00 1
17.55 4
25.00 2
27.55 i
35.00 10 .
37.55 1
45.00 1 Y
Total AI gp 0520
RL 06
Gre. b PRICE \
te ears 3 I
{ °
Total i2AT ap 06
a
— Lig 0
” OLUNE
5 .
1
1
4
1
2
2
1
L
2 542.00 ©
1 363.80 I
Total
Ni gp it
VOLUME,
Total = Mi gp tt 492696. 48-
AMCLO000031
AMCLO000031
-493-
“v6
AMCLO000031
AMCLO000031
GO
g
is
Total BI gp i2 x,
oe
HE gp 13
PRICE — VOLUME
3.75
i
1
5
i
i
1
1
10
61,88 1
67.84 2
68.19 1
68.89 1
69.29 i
69.68 i
oa t
71.73 > i
73.97 1
G 74.32 1
Jess I
1252
e ° 53, Bt i
és SI I tC 80.62 1
16:
aie 82.59
A faa 2.87
253
Pee ee ena ee,
fallen
Total
Maps
ipl RUSE wouone VALUE
é 163 yO an
ii ee
ILS GO Feat
pai RNS Yom,”
PaA milk (ED rst]. Zee
PRICE vOLUKE vaLUE
3 0.00
Total P&A-pilk (HD 8 0.00
TOTALS:
Allowances
Sub
Nik Tokens Pp "s "
PEA Milk
Sub Total:
SUMMARY TOTAL:
AMCLO000031
AMCLO000031
-495-
-960-_.
AMCLO000031
AMCLO000031
REGINA V. EXHIBIT No. .
SIGNED, Date
‘
JUSTICE GF THE PEACE/CLERK TO. MAGS. COL
DESCRIPTION OF ITEM Fase,
IDENTIFYING MARK
Luly
MC. ACT 1980.S.102, C.. Act 1967.S.9._M.C. Aules 1981.81.70.
NIDENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO IN T
STATEMENT MADE ANO SIGNED BY ME
SIGNED...
SIGNED...
SIGNED,
1061
AMCLO000031
AMCLO000031
-497-
AMCLO000031
AMCLO000031
-867-_i ee PTE EE
490u— 144
17" 12:
Cc
iid/tne Parent
Dis Li
3
4
5
War Pension 6
7
8
mee I enema
FULLY CHECKED sj
POLL.LS. I
PAID ORDER UNIT I
i
AMCLO000031
AMCLO000031
-499-
AMCLO000031
AMCLO000031
z
a
Ce
»)
Fg,
/ >: ym) ry) I
a 7147 9d ope: “mb a i
eRe "Se POOP) GIO! ann Thc Ys cae UY -L
- ~~ ” * Sa ,
39 of! 3-06 F in Ppl «
4° per along iii KSA] pie)
C 7
ogy a Brows} pedro I
t
f
a PMN nso
cone fF ot 9eheF so LOO vs,
? N20 ls ae krerpo) I
cbf 7? roo} gna) VHT,
iS ae rOIPOSMD I
ame, ie me at ke i aU
= TF = -500-
AMCLO000031
AMCLO000031
-501-
~205-
AMCLO000031
AMCL0000031
—— 162.75
122.7 235.08,"
20 918.05
2 $70.20
1907 14496.40-~ f
fl
Ww 1 127.60 I
w AR/qL I 337.04
Grp 06 ~ w AA/O1 Le 144.6:
erp 06 - wW AA/O1 am 198.70
Grp 06 - W RA/OL ao 490.51.
TOTAL Grp 06 - Ww a Se
Grp 07 - Db AA/O1 ;
Grp 07 - D BA/O1
07 - D RA/O1
07 - D AR/OL
07 -D BR/01
o7 ~ Dp AA/OL
07 -»D AA/OL
o7~pD AR/OL
07 - pd AA/OL
TOTAL Grp 07 - p
tet tteeeeeeeeeaoe
TOTAL Allowances
Grp ll - 5 BA/OL
Grp 1l1-T AR/O1
Grp 11-1 AA/O1
Grp 11-1 RA/OL
Grp I1 - 1 AR/01
Grp 11 - 1 AR/O1 60.04
Grp 11-1 BA/OL 3048.68
Grp 1-1 RA/O1 2861.46
Grp ii - 1 BA/OL 7252.63
TOTAL Grp 11 ~ 7
Srp 12 - 1 BA/OL
Grp 12-1 AA/OL
Srp 12-1 AR/OL
Grp 12 - AR/O1
Grp 12 - I AR/OL
Grp 12 - 7 BAR/OL
TOTAL Grp 12 - z .
Grp 13 - R AR/O1 9712.13 {o-
Grp 13 - R AR/O1 27753.72-—=—— $e t
Grp 13 - R AR/O1 11482.2 .
Grp 13 -R AA/OL 4555.59 a
Grp 13 -k AA/OL 4722.39 .
Grp 13 - R AA/OL 448.7 7 is
Grp 13 - R RA/O2 reseeroa 723 34-S2
Grp 13 - R AA/OL 3348.42"
"p13-R AA/O1
TOTAL Grp 13 - R F943 «£4
Grp 14-17 AA/OL 6
Grp 14 - 1 AR/O1 en
Grp 14 - AA/O1 90-7
Grp 14 ~ 7 AR/OL
Grp 14-7 AR/OL we9ss03 IPAY-O3
Grp 14-7 AA/OL 200.1
AMCLO000031
AMCLO000031
at
SVE
~503-
AMCLO000031
AMCLO000031
~b0S-
TOTAL P&A Milk
+Ettbe dete
k Tokens PéA
+httte
TOTAL }
SUMMARY TOTAL
AMCLO000031
AMCLO000031
-504-
AMCLO000031
AMCLO000031
~G0S~
. WT gp OF
93.22
H.53
56.80
56.98
eh Ol 34..
A taney
AMCLO000031
AMCLO000031
-506-
AMCLO000031
AMCLO000031
Fatal
zm
3
3
mu
AMCLO000031
AMCLO000031
-508-
ISR it ie
st cB IN
TeqOL
AMCLO000031
AMCLO000031
-509-
AMCLO000031
AMCLO000031
-510-
AMCLO000031
AMCLO000031
4 ANguune
-511-
AMCLO000031
AMCLO000031
-512-
AMCLO000031
AMCLO000031
~e1g-—+
Total HI
NI gp il
Total
HI gp 12
Total
NI op 13 :
AMCLO000031
AMCLO000031
-514-
AMCLO000031
AMCLO000031
~GIS-
# ~~ Tota?
NI gp 14
Total
P&A wilk
Total.)
Pensions
hl
&
a
&
Sul
Milk Toke
Pl
Sul
SURBARY 7
AMCLO000031
AMCLO000031
-516-
AMCLO000031
AMCL0000031
Total i
: NI gp it
1
1
i
1
1
1
2
Total R
NI gp 12
I
t
i
i
. !
Total =I
NI gp 13
wig
AMCLO000031
AMCLO000031
-518-
~61S~
ke:
AMCLO000031
AMCLO000031
Total
NI gp 14
Total }
P&A milk (NI
Total P&A a
TOTALS:
Allowances
&rp
&r
Sub 10°
Pensions
Grp tf
Erp 1é
Grp 1:
Grp 14
Sub Tot
Milk Tokens
P&A Hi
Sub Tot
SUMMARY TOTAL
FE
ay oa
AMCLO000031
AMCLO000031
-520-
AMCLO000031
AMCLO000031
“T2g-—
Total NI gp ¢
HI gp 07
AMCLO000031
AMCLO000031
-522-
AMCLO000031
AMCLO000031
et df In
TRO]
2y 44 tH
. T2210]
TET -523-
AMCLO000031
AMCLO000031
-524-
AMCLO000031
AMCLO000031
~G¢S~
a Total
NI gp 14
Total
P&A ailk (K
Total Paw”
TOTALS:
Allowances
rp
Sub T,
Pensions
© Sub Te
SUMMARY TOT
ax}
1 riggnew
AMCLO000031
AMCLO000031
-526-
AMCLO000031
AMCLO000031
SIGNED, DATE
JUSTICE OF THE PEACE/CLERK TO. MAGS. COURT]
Poo fended aay ALY GAACE SI
DESCRIPTION OF TEM FEE GAssk RED fas? office
Week ex dem eer
Ae ws BA +e L
Lae REF. NO
IDENTIFYING MARK
viel
M.C. ACT 1980.S.102. C.J. Act 1967.5.9._M.C. Rules 1981.8.70.
I IOENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO IN THE
STATEMENT MADE AND SIGNED BY ME
AMCLO000031
AMCLO000031
-528-
AMCLO000031
AMCLO000031
si PENS TONS ——ALDORANCES =
MOD. ARMY 1 ie}
MOD.Ind Iniy ‘ 2 ie)
MOD.AIR . 3 0
4
Child/one Parent 5
War Pension 6
Dis Living All 7
Family credit 8 [e)
D.O.H. 9 fe)
Pension/IncSupp 10 0
Income Support 11 4g
Ind Inj/Death Ben 12 63 UU 21
Ret Pension/All 13 6u4t
Sickness Ben/Al1] 14 225¢
~~ RESERVED 15 (e) (
FOR 16 fe} (
FUTURE 17 ie) (
USE 18 fe) (
TOTALS: ° isso 3
Milk Token ? & A 155 (ssa SH
SIGNATURE. {,_. ny"
[
FULLY GHECKED
Br ORDER UNIT
=
AMCLO000031
AMCLO000031
-530-
AMCLO000031
AMCLO000031
PAS
¥000-416 8po9 Jonpoid
VAIS I
-531-
AMCLO000031
AMCLO000031
-532-
AMCLO000031
AMCLO0000031
71h b90T
VIVE
Ai eb-eret
Tosew
To/we
wy
rot
‘
'
1
1
1
1
'
)
laa
i)
$
“eLee
Hee
1
t eT To/ee
: A oT to/ww -
Stee Paes TOs -
TA02 076% CAs t0/ee -
(7 OS 6bSe - TS To/we -
“8ebT r8t wo/de z-
4 “ d
Of LsbSe S888 wet da
C7 8H SbzE ae Fa
Ze cb°Z0L2 és a-
7 OT EELS est az -
rszsssts cet ye
08° TL06 $3 a-
38" casot Tut ge
ys eLgst ser zg -
Abo eS8z oO u-
“s 7 sz I- 8
cal o “= - “*
4 enone eens
7 Ie
ue i-
: r-
L ie
5 r-
2 I-
See ro- 7 az
MRO er et
‘
rt
MW OOG MWe
O10 O10 OO) ar
Fettstttte
a,
rs
700° €8tt -
2S 17 sa Ltstz a-
~ 7 08°8FS a -
ZnSe Ito aq -
ST ossz q-
ws ELE See TTbE a-
7 TL 960E W/E q-
7782 E98T To/ee q -
- 30 ¢2
ae
ne
OO A.A,
eomeaty
ar ty
YUUHVOOE
2 Oe
se ur
gt cre
€t dz5
ET aaa
€T 429
€T dz9
et daa
et dio
eT a5
zt dz9
£. als
It dsg
ft dz
et d79
zt dro
zr e285
rt dip
zt dzo
Tt drs
Ti 4zp
it dza
Tt dra
T dis
t dip
7 dz
SSOUEMOTTY TYL:
tHttts
3
noe
al
A.A, 7
OR ie
ORUroy &
Reene
ec°000566
a.
fae
VouoY
i)
“
ei
o
Ex
675
AMCLO000031
AMCLO000031
-534-
AMCLO000031
AMCLO000031
~GES-
AMCLO000031
AMCLO000031
-536-
AMCLO000031
AMCLO000031
. Total
: NI gp 12
AMCLO000031
AMCLO000031
-538-
ASOMHIS
"
;
ol 41TH
ng
a nie
a
‘yr ye
Te32L
ey di IN
regal
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-540-
heres oe
im srine a
oa]
W
Total
LON La re me
COD ALID Van
erm ta 2" pany
ae WIND
“QOAMMID L
GAO BE
Wee WaPo
AMCLO000031
AMCLO0000031
ES)
AMCLO000031
AMCLO000031
-542-
Ate ee
A tet cae
at di IN
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-544-
AMCLO000031
AMCLO000031
-Sb9-
i
1
i
1
1
i
1
Total K
HE op 14
AMCLO000031
AMCLO000031
-546-
“LG-—!
AMCLO000031
AMCLO000031
Pras
(0
Total
PaR alk
Total Fae
TOTALS,
Allowances
ity
ore
Sub
jong
Sr,
ore
Grp
Rilk Token
Mi
Sub
SURBARY 7
x
AMCLO000031
AMCLO000031
-548-
AMCLO000031
AMCLO000031
RIE) SPop.4 SD.ry i Pies i oo
Pts an yf re) Chena 5 { . CAC out
AMCLO000031
AMCLO000031
~550-
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
-552-
AMCLO000031
AMCLO000031
~553-
AMCLO000031
AMCLO000031
a -554-
AMCLO000031
AMCLO000031
7 ma
8 ane oe .
b bed:
go- i
3,8 I
Vad x
3 1!
a 1
fas) h
1:
a 1
JF, 1
I it
i
7A i
ie
if
7 Jotai 4
TO we Allowances
Srp &
orp of
roo:
Sua To!
Pensions
AMCLO000031
AMCLO000031
-556-
AMCLO000031
AMCLO000031
~1§5-—
JUSTICE OF THE PEACE/ CLERK TO. M,
; — -
far aSmd Ant AL
DESCRIPTION OF ITEM fak Back ALD fas
NECK EldED 16/0)
Aes Hane .
wv
IDENTIFYING MARK
Velo
M.C. ACT 1980.5.102. Cy, Act 1967.S.9. Mc, Rules 198
HIOENTIFY THE EXHIBIT DESCRIBED aS THAT REFERRED T
STATEMENT MADE AND SIGNED BY ME
SIGNED....;
1061
AMCLO000031
AMCLO000031
-558-
AMCLO000031
AMCLO000031
.
GROUP NUMBER OF ORDERS TOTAL Ab
NO FP57/PS7 PENSIONS ALLOWANCES £
MOD. ARMY “4a ie) iq
MOD.Ind Injy 2 o ¢
MOD.AIR . 3 i?) c
4 Q c
Child/one Parent 5 462 L 1336
War Pension 6 118:
Dis Living All 7 3358
Family Cre 8 ie)
D.O.H. 9 fa) fe}
per sion/IncSupp 10 [s) ie)
Income Support 11 Fr el 524”
Ind Inj/Death Ben 12 46 —— 178:
Ret Pension/All 13 1322 (J erent:
Sickness Ben/All 14 251—— BAST
RESERVED 15 ie)
FOR 16 0
FUTURE, 17 )
USE 18 Qo
TOTALS: °
Milk Token P & A 161
A
Oo
SIGNATURE.
7 OFFICE SUMMARY P2311MA
"
d
3 OF REPORT ***
FULLY CHECKED
AMCLO000031
AMCLO000031
-560-
Qn
¥000-4 16 @po9 yonpoid
AMCLO000031
AMCLO000031
-561-
AMCLO000031
AMCL0000031
i
{
I
13
{ So
' 8
i
ii
i
i
I
;
I
j
I
I
as
4
, oe era
I
wTrP A -Av 7} nis
I
-562-
AMCLO000031
AMCLO0000031
-€95-
wip vse
Grp 05 - ¢
TOTAL Grp 95 -
Grp 06 -
Grp 06 ~
Grp 06 -
Grp 06 -
Grp 06 -
Henn a
io)
°
Ey
'
x
TOTAL Gr;
Grp 07 -
arp 07 -
Grp 67 -
Grp 07 -
Grp 07 -
Grp 07 -
Grp 07 -
Grp 07 -
Grp 07 -
csv ovUObY
TOTAL Grp 07 - D
tttetetttesttettet
TOTAL Allowances
Grp 11 -
Grp 1] -
Grp ll -
Grp ll -
xp li -
Grp 11 -
Grp 11 -
Grp 11 -
Grp ii
HO
be
te
'
4
TOTAL Grp
Grp 12 -
rp iz -
Grp 12 -
Grp 12 -
Grp 12 -
Grp 12 -
Grp 12
Et EL
TOTAL Gr
ce)
im
i
'
.
Grp 13 -
Grp 13 -
Grp 13 -
Grp 13 -
Grp 13 -
Grp 13 -
Grp 13 ~
Grp 13 -
Grp 13 -
Dw oI
TOTAL Grp 13 ~ R
Gro 14 -
Grp 14 -
Grp 14 -
Grp 14 -
Grp 14 -
He
ne op
RA/OL
RA/OL
AB/OL
AA/OL
AA/OL
AA/OL
RR/O1
AB/O1
AA/O1
AA/O1
AA/O1
AA/O1
AA/OL
AA/OL
RA/O1
BA/OL
AA/OL
BA/OL
BA/OL
AA/OL
RA/OL
AA/OL
AA/OL
AA/OL
an/ol
AA/Ol
aa/ol
RA/OL
aso
he
YY
4
860. ss
1211 -107,
549.00
3044.60“
3134.70
307.40°
793,807,
aeuasss 33 ,
367.60 =
33588.08 33. Qs:
48192710 ——
1605.12,
734,57 Cur
artery fl. 4
$379.49U-".
3718.38
$628.91 07
12349170
7267.58~
4290.42 1°
AMCLO000031
AMCLO000031
Se et eS ere ;
yes. 2 T i
at ¢6 IW
re404
-564-
AMCLO000031
AMCLO000031
~G9S~
143.05,
335.35
345.45
Total = Ni gp 13 i08
Kl gp #4 lS FEF ALS
oun vabue
‘
!
1
i
B
i i910
i 103.89
4 13.05
1 109,
H
r
}
i
;
eA
AMCLO000031
. AMCL0000031
-995-
Brookfield FAD: 1817043
$3eAt 10/01/2001 CAP:A2 -BPsD1 SU: AA i
P and A ~ Client Copy i
Allowancés :
NI gp 05 i ‘
PRICE VOLURE
10.00, 1
$5.00 3
17.55, 6
19.90 1
25.00 10
27.59 3
5.00 1
60.00 1
100,00 1
140.00 i
Total WL gp 05, HE
RI gp 06
PRICE VOLUME VALUE :
15.97 1 15.97
23:20 1 23:20
- 34.80 1 34.60
46.40 1 46.40
107.45 1 107.45
164,12 i $64.12
Total «KI gp 06 6 391.94
oO
Total RI. gp 07 awa onto .
RI gp tt Re 2,6
PRICE VOLUME ‘VALUE
1.81 1 1.81
5:50 i 5:50
5.75 1 5.75
746 rl 746
730 1 7:30
ee 10.95 1 10.95
143 i 13
13.90 3 41:70
17.95 a
$8.30 4
18.55 1
19.45 1
20.53 1
3.30 i
25.95 3
21.62 i
2. 1
3.03 1
34.31 1
35.50 1
37.0 }
64 1
1
1
1
1
1
42, BR
12 lo B10
AMCLO000031
AMCLO000031
-L9S-
Total = NT gp 4d. —«'105~=S«726 7.58
AI gp 12
PRICE = VOLUME
Eg
EY
eae
87,44
Total AT gp 12 es
ly 2s
SP Lo liec).
ve.
&
Total
HE ap 14
AMCLO000031
AMCLO000031
)
AMCLO000031
AMCLO000031
151,40
133.32
162.29
200.50
226.40
Total «= AI. gp 1456 ‘SBLLA74
PER wilk (HD)
PRICE VOLUME VALUE
Total P&A wilk (RI)
VOLUME VALUE
930.50
TOTALS:
Allowances
Grp 05 - C 31
Grp 06 - W 6
Grp 07 - D
Sub Total:
Grp 11-1
Grp 12-5
Grp 12 -R
Grp 14 - T
Sub Total:
Aitk Tokens Poa A
aA Milk
Sub Total:
SUMMARY TOTAL: ae,
Ukeé
see END OF REPORT bee
AMCLO000031
AMCLO000031
jotal
HL gp 08
23,20
163, 82
Total NI gp 06
NI ap 67
PO Rie eee Fone nee
14.0
AMCLO000031
AMCLO000031
Total
HE op 12
Foe Oe eatin pe
AMCLO000031
AMCLO000031
VOL URE
7
190.30
102.90
104,02
i
3
t
1
1
1
3
i
i
1
i
i
1
t
1
i
3
TOTALS:
Alionences
Sub Tc
Hilk Tokens P & A
2A Milk
Sub Total:
SUAMARY TOTAL:
wp
Ww
Brookfield
17:58 0870172001 cab:42 BP:01 SU: AA”
AMCLO000031
AMCLO000031
le,
FAD: 1817043
P and A - Client Copy
Allowances
NI gp 05
Total
NI gp 07
Total
NI gp if
PRICE — VOLUME
10.00
15.00 3
17055
25.00 3
27.55 8
35.00 ?
37.55. 5
45.00 7
47.55 2
55.00 2
60.00"... Be
20 i
150.20 1
HI gp 0S 127
PRICE = VOLUAE VALUE
35.80 ; 107, 40
56.80 56.80
143.20 1 143.20
RE gp 07 5 307.40
PRICE VOLUME VALUE
3.73 t 373
5.85
AMCLO000031
AMCLO000031
W.13 1 9.13
28 1 90.28,
206 i 91.05
91.75 t 91.75
93:12 1 93.12
93.82 1 93.82
95.39 1 95.33
~ soieei~ 1 nat
to18t 1 fonar
103.75 1 10375
104.40 1 10440
405: 4 105200
108.07 1 408.07
114.65 1 11465
115048 1 1f5t48
119.45 1 9t45
123. 1 123040
125.07 {125-07
134,52 1 134.52
445.15 {145015
148.90 { 148.90
149.38 1 149238
162.53 1 .
191.95 1 191.95
217.02 {aire
Total MT gp tL 80—«5628.91
HI gp 13
PRICE VOLUME vaLuE
20.78 1 20.78
22:95 i 295
t
fs
1
15
33.% i
40.40 32
40.57 I
40.65 5
40. 1
40.81 1
41.10 1
‘ 42.26 1
> 43.40 1
~ Bg 1
SORE AGS t
3 2 4A 2
8 artes 1
ae 2
2 ca
Go
“Jy 26.42
Se a8
33
3 ©
vane
$3
95 8
yo
=
Ses’
> 1.3% AS
mis 42?
78.54
L He
By sg 7574
Total
HI op 14
149.20
32.34
Total KI gp 14
P&A milk (HI)
PRICE bent
Total P&A milk (KI) 13
TOTALS: VOLUME
Allowances
Grp 05 - C 127
Grp 07 - 5
Sub Total: 132
Pensions .
Grp i - 1 80
Grp 13-R “aS
Gro 14-1 ae
AMCLO000031
AMCLO000031
VALUE
3185.05,
302.48 5
W245.
9628.91 se
3690.79 20
-§75-
AMCLO000031
AMCLO000031
Total «=A gp 1418 S«1915.88
PAA pilk (NI)
PRICE WOLUKE
Total P&A wilk (KI) 13
TOTALS: VOLUME VALUE
Allowances
Grp 05 ~ ¢ 1273s. 95
Grp 07 ~ D 5
Sub Total: we aaa
Pensions
Grp 1 - I
Grp 13- RK
Grp 14 - I
sub’ Total:
Kilk Tokens P & A
PA Milk
Sub Total:
SUMMARY TOTAL:
Gud
eee END OF REPORT
AMCLO000031
AMCLO000031
“HE gp 0S = 183 -9770.30
PRICE VOLUME VALUE
163.62 1 163.82
173.28 4 173.28
Tota? HE gp 08
KI gp 07
PRICE VOLUNE VALUE
680 1 35.80
VOLURE VALUE
2.31
2.44
3.10
446
4
PRICE
e.31
1
1
1
1
1
1
1
4
i
1
2
1
i
1
1
1
i
1
1
1
1
2
e
a
i 1
17,38 1
1
1
1
1
1
2
1
1
L
1
1
an
Bi ae ii daft, AOE eit BOLO crate cl 5:48,
AMCLO000031
AMCLO000031
AMCLO000031
AMCLO000031
aU, Gab £
PRICE © VOLUME VALUE
AMCLO000031
AMCLO000031
ge
149.94
150.08
6
PU eee
Cte re sete te mers caniee toe pe
Fy
3
PS Fe he pa a te ep
AMCLO000031
AMCLO000031
ete
a EI Leto al ed its setae OTe miei Lee 110.72
AMCLO000031
AMCLO000031
ie! A .
fotal “HI gp 3
HE gp 14
fice VOLUME
1
t
i
1
i
1
i
a
1
i
5
1
1
i
1
1
5
i
i
i
1
1
i
i
7
2
@
seiaktuaane
= Month - voLuse UaLUE
34 0,00
Total PAA wilk Gib 34
TOTALS: VOLUME VALUE.
ALowances
Grp 05 483
Grp 06 B
Srp 0? 8 549.00
Sub Tot 193 6856.34 pes
\ . :
Milk
Sub Total: 4 0.00
SUMMARY Tora: :
POS. UrHIGE INVES ILANUN VEFAR MEN)
REGINA V. EXHIBIT No.
SIGNED, DATE
JUSTICE OF THE PEACE/CLERK TO. MAGS. COURT]
Pars Pent sverk acto Ala edeey
DESCRIPTION OF ITEM fie Shenk RECS fret cfOCE
naa enpen 21/a2}et
CicsninG ak 48
4 ese U8 REF, NO
IDENTIFYING MARK
vel
M.C, ACT 1980.S.102. C.J. Act 1967.5.9._M.C, Rules 1981.A.70.
[IDENTIFY THE EXHIBIT DESCRIBED AS THAT REFERRED TO IN THE]
STATEMENT MADE AND SIGNED 8Y ME
SIGNEO.
1061 i
AMCLO000031
AMCLO000031
-583-
AMCLO000031
AMCLO000031
PENSIONS AND ALLOWANC:
OFFICE NAME: Brookfield OFFICE CODE: 1927043
ADDRESS: 213 Tennent street
C/A WEEK NO: 48
WEEK ENDING: 21/02/2001
TIME: 21/02/2001 14:02
Belfest
BT12 363
this summary should be despatched with che CASH ACCOUNT.
'
TOTAL aMouT
GROUP NUMBER-oF ORDERS
P:
No F257/2s7 NS ALLOWANCES «= £ >
MOD.ARMY. 1 ° 0.00
MOD.Ind Injy 2 oO 0.00
Moo ara 3 ° 0.00
4 oO 0.00 _
Child/one varenc 5 451 _13350.90
War Pension 6 ffi," 1084.32
Dis Living alr 7 “252 34406-05—
Family Credit 8 ° 0.00
>. 9 o 0.00
fon/tnesupp 10 ° . 0.00
Se
Income Support rey 52210726
ind Inj/Death gen 12 1585.05
ast fe &
Ret Pension/AlL 13 1262 I s0o6E-0e ~
Sickness Ben/AL1 14 278 — 26256731 ~~
RESERVED 15 ~— ° 9.00
16 o 0.00
17 is) 0.00
18 ° 0.00
TOTALS: 0 2342 657 208580.87
Gs +
Milk Token 2g A
I : POLLS
PAID ORDER
GRO
UNIT
-684-
AMCLO000031
AMCLO000031
I [fiftese
Se Iu’ I cele Cole ES So
auatei ae ESSbe.
Jer ollie 3/ I
I I
> ESS. 26
sell J creda, &
\ eke I
Soci Cle eiecs
VG chew bss, 26 recy /
j
Elgg J I
spls:
Cae"
a7
eorsk
sarpe
syit, Lesbs, Se re 4 e3252e
: renee mos
gen Ga
ff re
cxckee
ct code 917-0004
155
-585-
srt.
Yi
sl code 917-0004
AMCLO000031
AMCLO000031
- * Lreete C.eter
elerence nT TE roa
loses, Se ee 23, S92]
fd be
euesie Cs
4 mee
Lites, sr Ses
Gord be reine a
eo €iS32QF - \
(Su Fe bry ww, 4
lwo& Bo Sp GAS aa
Grae be renee “
{
dees oo tN TSS
EIST ary Oe
sulego
ives
decease
156
+
-586-
AMCLO000031
AMCLO000031
TOTAL Grp 05 - ¢
Grp 06
Srp 06
Grp 06
Grp 06
Grp 06
TOTAL Grp 06 - w
G=p 07
Grp 07
Grp 07
Grp 07
Grp 07
Srp 07
Srp 07
Grp 07
Grp 07
vouvuV0KED
TOTAL Grp 07 - D
Se
reece? E32F22
Sipac Fe
Fextine CL MO
TOTAL Allowances
Grp ll -r a5
Grp 11 - 3 38
Grp lb pages
Grp ll - T se
Grp ll-r ie
Grp ll - 7 198
fii S24 )~
if 202 ‘
n Weg Se A
a, Zh 19
ve be cenere
Berri darket
Se KIGE ES
622.04, OH kee
wa
TOTAL Grp 12
Grp 13 -R
Sp 13 -R
Grp 13 = B
Szp 13 -R
Grp 13 - R
Grp 13 -
é =k
ih mets deckee:
a eo LUSTY
a
or
-T
I
AMCLO000031
AMCLO000031
ERD 1617043
2 Pe
pRoDuct siirap
‘ Grp l¢ - x RVOL
Srp iss AM
TOTAL Gep 14 7
TOTAL Pensions
Pa Male
TOTAL PLR Mi2p
fttttteeeest tees
TOTAL Mili: Toke
suMRRY Tons,
Total
KI ogp UL
Total
NE gp 2
AMCLO000031
AMCLO000031
200,
206. 40, nl
292,60°
At gp 07
NI op
PRICE VOLUME vaLue
10.93 2 21.86
B72 3 his
34.65 1 4.65
AMCLO000031
AMCLO000031
Total NE gp 14 “Wy
PAA wilk (NI)
PRICE — vnuune
3
Total F&A silk WW) 3
TOTALS: OLUME
Allowances
Grp 05 - c M4 332.75
Grp 07 - 5 1112.60
Sub Total: 2 174535
Pensions”
Grp A - I 38
Grp 12 - 7 ?
Srp 13 -R 82
Grp 1s - 1 V
Sub Tata}: 123
Milk Tokens Pe A
PRA ik
Sub Tota 3
SUAMARY TOTAL: 154 Joong
ee END OF REPORT Het I 62L.0..23
AMCLO000031
AMCLO000031
Total RI gp 05 “18
s . NI gp 07 t
PRICE —_YOLUKE VALUE
53.55 1 $3.55,
Total KI gp 0?
Hi gp i
hod.
-591-
AMCLO000031
AMCLO000031
-592-
AMCLO000031
AMCLO000031
PESESoR
SSERSLRy,
83.
BALL
a,
-593-
AMCLO000031
AMCLO000031
-594- I
AMCLO000031
AMCLO000031
466.57
RI gp 13
Total = WE op 44
POR ailk (Ri)
PRICE VOLUN
Total P8A wilk (KD) 16
TOvALS:
Allowances
Grp 05 - ¢
Grp. 07 =
Sud Total:
Pensions
Grp 1 ~ 1
Grp 12 -
Grp 13 - &
Grp 14 -
Sub Total:
Aili Tokens PA
PAA Kilk
Sub Total:
SUSNARY TOTAL: He 187
Fee EXD OF REPORT zx 1F S232 j6R0}
-595-
Total HT gp 05
NT gp 06
nS
Total 7 RF gp 06
HL gp 07
PRICE
ot
Total HE gp 07
AMCLO000031
AMCLO000031
-596-
AMCLO000031
AMCLO000031
2B
\
pate
SEs
ES
ovAvSas
S25;
WWI
aa
€
4g
13227, i
125.69 ~
torat Mop 1s 8 Saa3.58
WI gp 14
PRICE VOLUME
Ie 1
+
43.30 1
“~35.00 4
Total KE gp 1420
PEA milk (NI)
PRICE = VOLUME
6
Total PAA aiik WD
rovats: our
Allowances
Srp 03 - ¢ it
Srp 06 - 1
p07 -D 10
Sab Total: as
Pensions
Grp 1 - I 5
Grp 12 - 4
&rp 13 - R 5A
arp is - 1 2
Sub Total: ty
fe Milk Tokens D&A ;
, PAA ilk
Sub Total:
= . Pett, i Se SUMMARY TOTAL: © snr 152 yt 1128.29
AMCLO000031
AMCLO000031
POA wilk (HD)
PRICE = — VOLUME VALUE
6 0.00
Total P&A milk aD 6 0.00
TOVALS: VOLUME = WLU
Allowances
pay I BLES
np 6 ~ 5
Grp. 07 - 1 asi6ig§
25 2478.05
45 2724.54
“207567
58 3853.58
2 1854.45
Sub Tt le? 8640.24
‘Milk Tokens P 8 A
PRA Milk 6 0.00
Sub Total: 6 0,00
SUMMARY TOTAL: 152 11118.29
eee EXD OF REPORT 4
= Srbagimarimenpisegiit Moot ~
-598-
AMCLO000031
AMCLO000031
7 Total *>
HE gp 07.
Total
A ee tet ME gp i
& : : sp price
56.64
7 : 6735
——_—— 80.88
86.083
Tote) AT gp At
Ai op 8
86.32
30.01
91.06
Total AI gp 13
HI gp 14
Total
TOTALS: VALUE
Allowances
Grp 05 -¢ 3 10009
Grp 07 - D 3 419.55
_ Sub Total: é 519.55
Pensions
Grp 11 ~ 1
Grp 13 - RR 3
Grp 14-1
Sub Total: &
SUMMARY TOTAL: 38
#86 EMD OF REPORT ##
AMCLO000031
AMCLO000031
8 490,51
_Tatal
Ki ap 07
VOLUME VALUE
3 135.00
5.
H PRE Ree Roto,
fet
RAGE
SBE
Total NE gp 07
Hi gp A
welt
-600-
AMCLO000031
AMCLO000031
213.24
Totai MT gp IL
AT gp 12
PRICE volun VALUE
: . ope Total
-601-
AMCLO000031
AMCLO000031
l $7 Toiai . ie
HE aw ld
AMCLO000031
AMCLO000031
Me
Total aA wilk (HD) 3L
TOTALS: VOLUKE VALUE
Allowances :
F “Grp 19 380.30 -
Grp 06 - 8 49051
Grp 07 - D 149 -25932.55
Sub’ Total: 167 26603.76
Pensions
Grp 11 - 1 108 7201.94
Grp 12 - i 33 934.83
Grp 13 - R 83 5429.57
Grp 1h -T 60 5873.87
Sub Total: 264 13500.21
Riik Tokens Pa A
PRA ALK 3 4.00
Sub Total: 3 3.00
SURRARY TOTAL: 451 46303.57
see END OF REPORT Hee
-603-
AMCLO000031
AMCLO000031
Brookfield west Fab? 1817043
f3:2h 15/02/2001 I cAPEAS BP2O1 SUF Ai
P and A Chient Copy“
Total
HI op 08
Total
NE gp 97
PRICE OLUME
2.60 _ 1
[ey],
-604-
AMCLO000031
AMCLO000031
pn ee ner nnn ee pA DRA Det netting
Total NI op tt R
MT ap 12" pice, vowune
1 BES H
Total
AE gp 13
TCE —¥OLUNE
70 H
1
6
t
1
j
i
1
1
1
1
i
1
L
2
i
3
AMCLO000031
AMCLO000031
-606-
AMCLO000031
AMCLO000031
Total AT gpa 159 10810.38)
Wap
Tap tce vote WUE
13.50 =
i i
Total NT gp lé
PRA milk HDD
BRIT
CE = VOLUNE
v7
Total 24 ailk (NI)
TOTALS: VOLUME VALUE
Allowances:
Srp 95 - ¢ 8 aaees
Grp d= 8 i 3.20
otal: 3
Pensions ed
ieee? I BE ;
np 12 - 7.
Srp 13-R 153 tosto'3a
Srp th T 57 489°59
Sub Total: 305 1583.58
Wilk Tokens. Pd A ,
PRR KLIK I
Sub Total:
SUBKARY TOTAL: ,
ee ERD OF REPORT ee I
-607-
AMCLO000031
AMCLO000031
Brookfield FAD: 1817043” .
14303 15/02/2001 CAP:48 BRO] SUE AA
P and A ~ Client Copy
Alottices
HT op 05
_ etal
WE gp v6
VOLURE,
1
AMCLO000031
AMCLO000031
1
2 i 74
35.55
, 85, 76 “on 45.76
ee 86.80 1 Peg
-609-
AMCLO000031
AMCLO000031
195.56
104.47
104,55
i
I
ra) ?
143.30 j
1 194.12 :
1 H
L
1 i
1 {
}
I
igtat
ig 33
i
1
t
-610-
St Clon,
Cock
AMCLO000031
AMCL0000031
-611-
AMCLO000031
AMCLO000031
Poe ne nee tence te se
Tr ee ne ee en eee
109
AMCLO000031
AMCLO000031
3.99
104,84
120 wx
ane
VOLURE
wr
“181
HL gp 4
-613-
149.20,
163.40
ioral ai gp 14
bh mili (HI)
PRICE VOLUME VALUE
5
AMCLO000031
AMCLO000031
adc
ee zed 36 A SU ©
-614-
AMCLO000031
AMCLO000031
PENSIONS axD arzouy
‘CE NAME: Brooksield OFFICE CODE: 1817043
ADDRESS: 213 Tennent seceer
C/A WEER NO: 49
= ‘WEEK ENDING: 26/02/2001
Belfase
TIME: 28/02/2001 14:10
2t13. 360
This summary should be despatched wich the casi accoue
Grove wmaea oF oaDERs TOTAL AMOUNT
NO BST PENSIONS xutownces 7C >
MOD ARM 1 ° + 9.00
MOD.Ind Injy 2 oO 0.00 A
MOD.AIR 3 ied 0.00
4 0.00
ehitd/one parent ig Asxediof
War Pension 6 7740278 aa
Family Credit cy ° 0.00
DOR. EJ oO 0.00
Penzion/tnesupp 10 ° 0.00
income support aL 7134 50484.28¢
Ind Inj/Deeth Ben 12 46 33828.57 <0 JS
Ret Pension/alt 13 1206537
Sickness Seq/a1y 14 257 24074.65 ~~
= a2ESEAVED 1s ° 0.00
FoR 16 ° 0.00
FUTURE 17 i) e.c0
use le ° 0.00
Torars: °
va 7 ed
eS
e
Milk Toxen 2 6 a
SIGNATURE
-615-
product code 917-0004
Sp 8
SS
fa)
Spe
Sr
reference
C celia GS
Cock C tee eet
ese GH
a, se CHE
eee
loa,
184
AMCLO000031
AMCLO000031
-616-
AMCLO000031
AMCLO000031
6664.80
asorias 3S ~
Grp 05
Grp 65
Gzp 0s
TOTAL Gep 05 - c
Cobigs sy. tree
pee tes: we
eww 4 mee
due ne
gas FHS
Lig} de
ee
TOTAL Allowances
-617-
AMCLO000031
AMCLO000031
TOTAL Pan mide
TOTAL Milk Tokens 4
sttemay tors
- 186
-618-
AMCLO000031
AMCLO000031
25/02/00 sire
A= Citent copy
-619-
AMCLO000031
AMCLO000031
Total Ap 9a ST
Ki gp 13
VOLUKE,
i
0
i
1
4
3
19
-620-
AMCLO000031
AMCLO000031
-621-
AMCLO000031
AMCLO000031
i
Brookfield -
13:87 26/02/2001
P ang A - Ciient.Copy
“allowances ©
Ni ap 05
15
6
3
?
4
: ?
i
4
74
-622-
AMCLO000031
AMCLO000031
-623-
AMCLO000031
AMCLO000031
Rot
Teas pe >
4
3 i
aed i
BS) i !
3 !
q i ‘
é
ee ff
f
44
-624-
AMCLO000031
AMCLO000031
PRA Wilk (HI) Yet
PRICE VOLUME
En
: : ~ 193
-625-
1&
Brookfield
13:06 26/08
Poand @-
Allowances
HE gp 05
Total
AL gp 06
Total
NI gp 07
2/2001 CAPA9
Client Copy
PRICE VOLUME
10.007
AS
ah
70,207
183 —
£40.
150.207
180,00
KL gp 05
PRICE VOLUNE
a a
173.22
NE gp 06
PRICE VOLU
35.80"
50.00:
206.40 —
214.20
KI gp 07
PRICE Ue
Nai?
1.56" 1
oa
eae
4
4.652 1
5.507 i
6.0e=
5 L
8.857 1
BTL
foom
10.40"
i
wart
207
3.17 2 t
236 1
2
i
i
4
3
1
1
1
1
2
t
1
1
1
i
1
AMCLO000031
AMCLO000031
i
VALUE
163.82
2e
FF
NVA V ON
ASRIRALSSRARKYSToMS!
Very yey yy yy
eR
-626-
~Le29-
he
ra
SSheneeeacasyeope ne:
Om SERSSSBLES’
Wyn VV vie ryyy ay t
\y
AMCLO000031
AMCLO0000031
AMCLO000031
AMCLO000031
RRL LL YS
\
fad
er
S
148.90
FE es
155.55
156.147
a12.47 ~
Total NT gp 1200
HE gp 12
PRICE vOut
10.93 — i
Total AE gp 2
MI gp13 I
_
; . 13S . bee
-628-
AMCLO000031
AMCLO0000031
1$lo
5
5
Fs
3
56.
5b.
56.
56.
36.
57.
37.
~629-
AMCLO000031
AMCLO000031
formeeretres:
te Pome ele eee te nn
-630-
ABS
uk
hy uel
12S SQ
Oo
¢
c
4
Total ME gp 13485
pe
a prce ne
1
1
1
1
1
1
1
3
1
3
2307 1
82.517 1
85.12 1
87.427 1
oan
A
108.99
0967 4
110.00" 1
Wo4oe- 4
By
soo 4
W207 1
163.40 2
Mapu BE
PRA wilk (NI)
PRICE VOLUME
46
Total Pan wilk WD) ab
149.
326.80
3588.32
VALUE
0.00
0.00”
AMCLO000031
AMCLO000031
199
-631-
AMCLO000031
AMCLO000031
rt
ol
Re
Sa
aRS
\
ae
SET
sf
Reg
i
Total AT gp 14
PER wilh (HDD
PRICE
VOLUME
Total PAR silk (HT)
ToTALs; OLE ALE
Allowances
Grp 05 - C 225 (6864.80
Grp 06 - W A 337,04
Grp 07 - D 5 542/20
_ Sub Total: 233 7544.04
Pensions
Grp 1 200 12092.14
Grp I
Grp 13 45
brp 1 38
Sub Total 834
Wilk Tokens Pe a
PRA MLK 4
Sub Total: 4%
SUANARY TOTAL: Be 5264037 I
t
ven ERD OF REPORT wee 5 ¢ StS
$F
-632-
AMCLO000031
AMCLO0000031
, Ibi 7
i 8 140084 30 003 aoe co
0 Z Fr OEger ot PWWIOL taeuns,
06° ¢ sTe01 ang °
00° s ATTY py
Y9d suexey xrtE
chy ee wt F140) gag
2°65 a T= gt dug ne
arte ape
Vi
Naame
T
i
_ t =
2 2002
o eu i
ait 202
z -
Siete a
eign t 26
i 2 2169 i
= Bes t
Fath Gg
S81
Zope
Se 3
_
' = 96°61 2 Saas
Sasees og ARE
= 89°0F to Sasa
= oe 8 9 Oetr
7 nwa awnnon 7 39004
A my PE I
_ 7633-
AMCLO000031
AMCLO000031
~ve9-
4 Fab: 1817042
26 25/04/2001 C8249 WrOL Us AP
nd f= Client Copy
Rilowances
Hi gp 93
Vora?
- “WT gp
{Fo
AMCLO000031
AMCLO000031
POST OFFICE INVESTIGATION DEPARTMENT
REGINA V. EXHIBIT No.
‘SIGNEO. DATE .
‘
JUSTICE OF THE PEACE/CLEAK TO. MAGS. CO!
faa esisiard Add AuiouAdces
DESCRIPTION OF ITEM Fn Ghoo KAP fost aftac€
Week eldeD orfeyo!
RewsriG@ Usa so a
LAB REF. ™
IDENTIFYING MARK
wel
H.C. ACT 1980.5,102. C.u. Act 1967.5.9._M.C. Rules 1981,R.70.
SCRIBED AS THAT REFERRED TO IN
1 IDENTIFY THE EXHIBIT DES
STATEMENT MADE, AND SIGNED BY ME
DATE LU 2]. .
~635-
AMCLO000031
AMCLO000031
OFFICE CODE: 1917043
C/A WEEK No: 50
Belfese WEEK ENDING: 07/03/2001
8713 306 TIE: 07/03/2001 14:00
TALS sumnary should be despetched uich the CASH Accounr.
TOTAL AMOUNT
EONS ALLOWANCES = ?
Grove NuMBER
NO F257/257
MOD. ARMY 1 co) 0.00
MoD.Ind injy 2 ° 0.00
(OD RR 3 C) 0.00
4 ° 0.00
Child/one aren: 5 487“ 13915.70 ~
Wer Pension 6 17 vy 1481.39_~
Dis Living ari 7 205“ 3251780
Family Credit 6
D.o.H. 9 °
Pension/tncsupp 10
Income suppoze 1
ind Inj/Death Sen 12
Ret Pension/att 13
Sickness Sen/ai1 14
°
Milk Tok:
SIGNATURE. .
-636-