COPF0000176
COPF0000176
Standard Prosecution Report
GG14024535
Table of Contents
Case Details
Accused Detail
Accused list:
Accused
Charge Detail
Summary...
Antecedents..
Summary of Evidence..
Production Details.
Reporting Officer.
Supervisor...
Witness Details.
Unavailability.
Witness list:
Witness 7 (Civilian): JOYCE MALCOLM
RAUF AKHTAR-BASHIR
Witness 8 (Civilian): MUHAMMAD ADNAN TARIQ
Witness 1 (Police): ROBERT DAILY
Witness 2 (Police): STEVE BRADSHAW
Witness 3 (Police): SUZANNE WINTER
Witness 4 (Police): MARGARET BURKE
Witness 5 (Police): MARGARET MCCONNELL
Witness 6 (Police
Previous Convictions...
Soundex...
MARGARET GUTHRIE
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
1. Case Details
1.1 General Information
Reported by : POST OFFICE LTD (STRATHCLYDE)
Sent to : Fiscal
Case category : STATUTORY (EXCEPT TRAFFIC)
Case number : GG14024535
Lead incident number : NSE3401681214 Report date 1 24-12-2014
Prejudice incident :No Date of first offence : 08-08-2012
Document type :SPR Document status : Report
1.2 List of Accused
1.2.1 Accused 1: RAUF AKHTAR-BASHIR
SCRO Number
Date of Birth
Disclosable address
Undertaking date: None noted.
Gender : Male
1.3 List of Police Witnesses with Misconduct Marker
There are no police witnesses with a misconduct indicator.
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
2. Accused Details
2.1 Accused number 1: RAUF AKHTAR-BASHIR
SCRO number Gender : Male
Date of birth Age
Status rR Ethnicity
Occupation : GOVERNMENT OTHER
Occupation info
Disclosable address =I G RO i
: Subpostmaster
Additional Information
Sexual Offenders Register :No OLR recommendation : No
Prejudice incident :No
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
3. Charge Details
3.1 Charge Number 1
3.1.1 Details
Incident number: NSE3401681214
on Between 8th August 2012 and 26th March 2014 between at Toryglen Post Office, 27 Glenmore
Avenue, Glasgow, G42 0EH you RAUF AKHTAR-BASHIR did while Subpostmaster of Toryglen Post
Office, 27 Glenmore Avenue, Glasgow, G42 OEH embezzle One Hundred and Seventy Nine Thousand,
One Hundred and Twenty Six pounds Nine pence (£179,126.09) of Post Office monies
Related narrative : Embezzlement
Modifier : NO MODIFIER
Known date : 26-03-2014
Property value: £179126.09 Compensation: Yes
required
Loss amount :£179126.09 Recovered +£0.00
amount
3.1.2 Subject(s)
3.1.2.1 RAUF AKHTAR-BASHIR
SCRO number 3 Caution date =: 01-04-2014
Admitted Charge :D Aggravator : NO AGGRAVATION
3.2 Charge Number 2
3.2.1 Details
Incident number: NSE3401681214
on Between 9th October 2013 and 26th March 2014 between at Toryglen Post Office, 27 Glenmore
Avenue, Glasgow, G42 0EH you RAUF AKHTAR-BASHIR did transfer criminal property within
the meaning of the aftermentioned Act namely Five Hundred and Fifty Four Thousand Six Hundred
pounds (£554,600) in that you did use your position of trust as Subpostmaster at Toryglen Post Office,
27 Glenmore Avenue, Glasgow, G42 OEH to transfer Five Hundred and Fifty Four Thousand Six
Hundred pounds (£554,600) which was not legitimately obtained into your Santander Bank Account
number: ihrough said Post Office and thereafter said money was variously withdrawn in
cash; transferred to “White P” or transferred to RBS whereby it was variously
withdrawn in cash or transferred to RBS bank accout your name whereby it was withdrawn
in cash.;
CONTRARY to the Proceeds of Crime Act 2002, Section 327(1) (a)
Related narrative : Conceal/Disguise/Convert/Transfer criminal property
Modifier O MODIFIER
Known date : 09-10-2013
Property value : £554600.00 Compensation
required
Loss amount +£0.00 Recovered +£0.00
amount
~4-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
3.2.2 Subject(s)
3.2.2.1 RAUF AKHTAR-BASHIR
Caution date = 01-04-2014
Aggravator : NO AGGRAVATION
SCRO number
Admitted Charge
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
4. Summary
4.1 Antecedents
The accused Mr Rauf Akhtar-BASHIR resides at! ;
the address registered with Post Office Ltd.
he above address is
BASHIR was contracted to provide Post Office services at Toryglen Post Office, 27 Glenmore Avenue,
Glasgow, G42 0EH from 26th July 2007 to 26th March 2014. Following a One Hundred and Seventy
Nine Thousand, One Hundred and Twenty Six pounds Nine pence (£179, 126.09) shortage at Toryglen
Post Office on 26th March 2014, BASHIR was precautionary suspended and subsequently had his
contract terminated on 24th June 2014. In his role as Subpostmaster of Toryglen Post Office BASHIR
was in a position of trust.
4.2 Summary of Evidence
4.2.1 Description of locus
The locus of the offence is Toryglen Post Office, G42 OEH. The Post Office has three counter positions
operating from 09.00 — 17.30 hours Monday to Friday, 09.00 — 12.30 Saturday. The Post Office is
situated in a shop at the end of a row of businesses with residential housing above them. The Post
Office faces the front entrance of the premises. The shop selling groceries and alcohol is to the left of
the premises.
4.2.2 Description of event
The Post Office has lost One Hundred and Seventy Nine Thousand, One Hundred and Twenty Six
pounds Nine pence (£179,126.09) which BASHIR has embezzled. BASHIR has made fictitious deposits
Between 29th October 2013 and 20th March 2014 fifty six (56) deposits all of over One thousand
pounds (£1,000) were made at Toryglen Post Office, 27 Glenmore Avenue, Glasgow, G42 OEH. In total
Five Hundred and Fifty Four Thousand Six Hundred pounds (£554,600) has been transferred to the
Santander Account.
In his role as Subpostmaster BASHIR was in a position of trust. His contract with Post Office Ltd
included a duty of care in regards to its money and stock. Section 12 of his contract forbids him from
using Post Office money for his own private use. The
Production
Toryglen Appointment Paper
signed by BASHIR states he agrees to be bound by the terms of his contract and by the rules contained
in the book of rules and the instructions contained in those postal instructions issued to him. Those rules
and instructions being
Production
Subpostmasters Contract
On Wednesday 26th March 2014, Witness Mrs Margaret Burke (Lead), Witness Mrs Margaret
McConnell and Witness Mrs Margaret Guthrie, Field Support Advisors (Auditors) attended Toryglen Post
Office to conduct an audit. They arrived at 08:15 hours and introduced themselves to Witness Mr Adnan
~6-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
Tariq, shop assistant. Tariq stated BASHIR, Subpostmaster was not present and that Witness Ms Joyce
Malcolm would be arriving soon with the branch keys.
Malcolm arrived at the branch at 08:45 hours and she was informed an audit was to be conducted.
Malcolm gave the auditors access to the secure area and was present while the audit was carried out.
Burke asked Malcolm to contact BASHIR and advise him of their visit.
Burke obtained the reports required to conduct the audit from Horizon including Balance Snapshots,
Office Snapshot and a copy of the last Branch Trading Statement dated 26th February 2014. She
established the branch had 2 Stock Units, AA (Counter stock) and BO! Automated Teller Machine
(ATM). She also identified 3 users on the Horizon system, ADNO01 and ADNOO3 for Tarig, JMA003 and
JMA004 for Malcolm and RBAOO3 for BASHIR. Users are identified on Horizon by these codes which
are unique to individuals and should only be accessed by them using a personal password.
Malcolm then informed Burke that she would find a shortage in both Stock Units. Burke asked her if she
knew how much. Malcolm stated approximately Seventy Thousand pounds (£70,000) in Stock Unit AA.
and approximately Sixty Four Thousand pounds (£64,000) in Stock Unit BOI, used for the ATM. Malcolm
also stated there had been several large Santander business deposits transacted through Horizon all
with the same account number.
Guthrie checked the cash on hand for stock unit BOI and entered the figures on
Production
Tier 2 Audit - Cash Sheet Stock Unit BOI! Toryglen
She found a shortage of One Hundred and Eight Thousand, Eight Hundred and Seventy pounds
(£108,870) when compared to the cash figure on
Production
Toryglen Balance Snapshot Stock Unit BO! printed 09.03 hours date 26/03/14
printed by Burke on the morning of the audit. This shows the amount of cash that should be in the ATM.
McConnell verified the figures.
McConnell checked the cash on hand for stock unit AA and entered the figures on
Production
Tier 2 Audit - Cash Sheet Stock Unit AA Toryglen
She found a shortage of Seventy Thousand, Two Hundred and Fifteen pounds Thirty Eight pence
(£70,215.38) when compared to the cash figure on
Production
Toryglen Balance Snapshot Stock Unit AA printed 09.15 hours date 26/03/14
printed on the morning of the audit. This shows the amount of cash that should be in the AA stock unit.
Guthrie verified the figures.
Guthrie checked the stock on hand for stock unit AA. She found a shortage of Forty pounds Seventy
One pence (£40.71). McConnell verified the figures.
The result of the audit as shown in
Production
Toryglen audit report 26/03/14
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
was that when compared with the cash and stock that should have been present according to Horizon
there was a One Hundred and Seventy Nine Thousand, One Hundred and Twenty Six pounds Nine
pence (£179,126.09) shortage. A breakdown of the audit result is as follows:
£
178,988.38
(-)
difference identified in the cash
£
40.71
(-)
difference identified in the stock
£
97.00
(-)
Outstanding transaction acknowledgements and corrections not yet processed or received
£
179,126.09
(-)
Total Shortage
Neither Ms Burke nor the shop staff were able to contact Mr BASHIR.
Burke contacted witness Robert Daily, Post Office Ltd Security Manager who attended the branch. Daily
removed
Production
cash declaration dated 26/02/14 at 17.35 declared by user JMA003
Production
cash declaration dated 26/2/14 at 19.05 declared by user RBAOO3
Production
Horizon receipts for Santander Bank Account Deposits from 29/10/13 to 4/02/14
Later the same day Daily attended Aitkenhead Road Police Station, Glasgow. He reported the shortage
and BASHIR’s absence to PC G206 Steven Fergus & PC598 Gillian Forrest who then passed the matter
to C.1.D.
On Wednesday 26th March 2014 at approximately 21.40 hours BASHIR contacted Daily. BASHIR
stated that he was in Manchester and would be back in Glasgow on Friday (28th March). Daily invited
BASHIR to attend a voluntary interview and informed him of his legal rights and the Post Office Ltd
Friend rule. BASHIR stated he'd lost control. Daily requested an address to send a follow up letter in
regards to the interview. BASHIR requested the letter be sent to Toryglen Post Office. Daily phoned PC
G206 Fergus the same night and informed him BASHIR had contacted him.
BASHIR contacted Daily and agreed to attend an interview on Tuesday 1st April 2014 at 10.00 hours.
DC Chris Sneddon contacted Daily the same day and it was agreed that Post Office Ltd conduct the
interview with BASHIR.
Daily created a
Production
schedule of Santander Deposits made at Toryglen Post Office between 7th January 2014 and 20th
March 2014.
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
from the Post Office Ltd Credence system. Credence is a Management Information system that holds
the previous 90 days of Horizon data. This demonstrates all deposits made at Toryglen
between 07th January 2014 and 20th March 2014 using Santander Card number endin
user ID’s in that office. The information is also broken down into separate user ID's which
ADNOO3 deposited Thirteen Thousand pounds (£13,000), JMA003 deposited Fifty Five Thousand
Two Hundred pounds (£55,200) and RBAO03 deposited Two Hundred and Ninety Four Thousand Five
Hundred pounds (£294,500).
The same day Daily attended Malcolm’s home address to obtain a statement. Malcolm stated she
declared only the cash on hand at the end of the day. BASHIR did the office balance at the period end.
Malcolm confirmed she declared the cash for the ATM but doesn’t physically count it as she had no
access to it. Tariq fills the ATM with cash received from the Cash Centre. The last time Malcolm could
recall BASHIR working at the Toryglen Post Office was January 2014. She confirmed that she has two
User ID's so she can serve customers and run reports and no one knows her passwords.
The last variance check she did on the cash showed Seventy Thousand pounds (£70,000) short. She
stated that she never spoke to BASHIR about the variances. BASHIR had phoned her at the Post
Office several times and asked her to take his Santander card from the back office and swipe it through
Horizon to make a deposit. BASHIR never gave her the money for these deposits. BASHIR told her he
would settle the amounts at the end of February 2014 but didn’t. Malcolm said she was not responsible
for the shortage.
APPENDICES & REPORTS
Appendix A — Subpostmaster & Remuneration
Subpostmasters are contracted to provide services relating to Post Office business to customers. As
such they receive a monthly remuneration commensurate with the level of business conducted at the
branch. They are provided with a balance of cash and stock to allow them to provide these services. It
is their responsibility to ensure that this cash and stock is accounted for and is held securely at all times.
Subpostmasters are expressly forbidden by a clause in their contract to use Post Office money for their
own use.
Appendix B - Horizon
Within each Post Office there are counter position(s) which link into a computer system called Horizon.
Each Post Office is recognised by a unique code under which all their individual transactions are
recorded. The code for Toryglen Post Office is 324 832. This system records all transactions input
by a counter clerk working at a counter position against their individual office code. Each clerk will log
on to the system using his or her own User ID and unique password. The transactions performed by
each clerk, and the associated cash and stock level information are recorded by the Horizon system in
a stock unit. Once logged on, any transactions performed by the clerk must be recorded and entered
onto Horizon and are accounted for within the user's allocated stock unit. The Horizon system provides
a number of daily and weekly records of all transactions input into it. It enables Post Office users to
obtain computer summaries for individual clients of Post Office Ltd e.g. National Savings Bank, Girobank
(Alliance & Leicester), Department of Vehicle Licensing Association (DVLA) and the Department of Work
& Pensions (DWP). The Horizon system also enables the clerk to produce a weekly balance of cash
and stock on hand combined with the other transactions performed in that accounting period.
Appendix C — Stock Unit
Cash and stock are held in a Stock Unit and allocated an identification letter/number i.e. AA or 1 etc.
Each Post Office Branch is unique in its make up off stock units. Whereas one office may have staff
sharing one Stock Unit, another may have each member of staff assigned to an individual Stock Unit.
Regardless of whether a member of staff serves from a shared or individual stock unit, each one will
have an individual User ID and password for the Horizon computer system.
~9-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
Appendix D — Branch Trading Period
There are twelve Branch Trading Periods in a year, produced on a 4/5 week cycle and running from April
through to March. Each Period is identified by a number (TP 01, TP 02 etc) and starts on a Thursday
and ends on a Wednesday in each instance, unless either the Wednesday or Thursday clashes with a
public holiday, in which case, the Branch Trading Period is adjusted to take account of this.
Appendix E — Horizon User ID &
A Horizon User ID is compiled using the first letter of the first name and the first two letters of the
surname. Then a number is added, which will always be 001, unless there is, or has been, an identical
user ID. For example: The first Elvis Presley to be a user in your office would take the user name
EPRO01. If there is a second Elvis Presley or an Ella Presley, the last number must be incremented
by 1, making them EPR002 on the Horizon system. If a user conducts management tasks such as
balancing the office and printing reports they would normally require at least 2 User ID’s. Therefore they
would use the same letter format and then accumulate the numbers e.g. 001, 002, 003, etc.
Appendix F — Santander Card Deposits
Business customers can make cash only deposits into their Santander account using a Cash Deposit
card. The customer hands the card and the cash to be deposited to the clerk. The clerk then swipes the
card, checks the cash and enters the amount onto Horizon. The customer is then asked to confirm the
amount now shown on the PIN pad on their side of the counter. If they agree with the amount they press
the enter button on the PIN pad to complete the transaction. Horizon automatically prints a customer
receipt.
Production — Tier 2 Audit - Cash Sheet
A Tier 2 Audit - Cash Sheet is a hand written sheet that the Auditors complete as they check the cash
on hand in a stock unit. The cash figure on the Balance Snapshot (see below) is written on to the Tier
2 Audit —- Cash Sheet. The cash is physically counted and the amounts annotated under theappropriate
denominations and the difference over or short is written in the table Cash Discrepancies. The sheet is
signed and countersigned when the figures are corroborated.
Production — Balance Snapshot
The Balance Snapshot details the cash and stock on hand that according to Horizon should be present
in the Stock Unit at the time it is printed.
Production — Cash Declaration
The branch is required to declare the cash on hand at the end of each day on Horizon and is meant to
do this by physically counting the cash. The Cash Declaration taken by the Auditor is the last declaration
of cash made in Toryglen PO prior to the audit.
Some branches will count the cash and handwrite it on to a manual cash declaration before in inputting
their figures into Horizon.
4.2.3 Medical evidence
No details provided.
4.2.4 Interview
On Tuesday 1st April 2014 Mrs Suzanne Winter, Security Manager accompanied Daily to the interview
of Rauf Akhtar-BASHIR in the Conference Room, The Guildhall, 57 Queen St, Glasgow, G1 3AT. Also
in attendance was Mr Andrew Gilhooly of the National Federation of Subpostmasters. The interviewed
-10-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
was audio recorded and conducted under caution in accordance with Scots Law. Mr BASHIR was
informed of his legal rights and then decided he wished to speak to a Solicitor. He completed
Production
form POLO01 (Scotland)
and the interview was terminated with no questions asked in relation to the shortage. The interview
commenced at 10.32 hours and concluded at 10.45 hours and the
Label
disk master seal 1314/0168/1
was sealed.
On Wednesday 23rd April 2014 accompanied by Mr Steve Bradshaw, Security Manager, Daily
interviewed Rauf Akhtar-BASHIR in the Conference Room, The Guildhall, 57 Queen St, Glasgow, G1
3AT. The interview was audio recorded and conducted under caution in accordance with Scots Law. Mr
BASHIR was accompanied by Aamer Anwar of Aamer Anwar & Co Solicitors. BASHIR completed
Production
form POLO01 (Scotland).
In accordance with Post Office rules Mr BASHIR was offered the opportunity to have a Friend present
and declined. He completed
Production
form POLOO3
The interview commenced at 12.21 hours and concluded at 13.20 hours. The
Label
disk master seal 1314/0168/2
was sealed.
BASHIR confirmed he had been Subpostmaster at Toryglen Post Office since July 2007. He initially
answered questions regarding his training before taking advice from his Solicitor. BASHIR then
answered no comment to further questions regarding his training. BASHIR answered the same when
asked if he had any problems with Horizon. BASHIR also answered no comment when asked to confirm
his staff and their User ID’s in the branch and whether Horizon passwords where shared.
BASHIR answered no comment when questioned about who balanced the Post Office. He answered
the same when asked if he had inflated the figures to achieve the balance and if he had stolen the
money. BASHIR answered no comment when asked what he had used the money for. He answered
the same when asked about his finances.
BASHIR answered no comment when asked to explain the shortages in the Stock Units AA and BOI.
BASHIR answered no comment when questioned who completed the Branch Trading Statements and if
he had inflated the cash figures.
BASHIR was shown
Production
cash declaration dated 26/02/14 at 17.35 declared by user JMA003
Production
cash declaration dated 26/02/14 at 19.05 declared by user RBAOQO3
~11-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
These related to the end of Trading Period 11. The declaration made at 17:35 hours under User ID
JMAO03 showed a cash figure of Six Thousand Seven Hundred and Eighty Four pounds Eighty Two
pence (£6,784.82). The declaration made at 19.05 hours under User ID RBAO03 showed a cash
figure of Fifty One Thousand Seven Hundred and Eighty Four pounds Eighty Two pence (£51,784.82).
BASHIR answered no comment when questioned about the difference.
BASHIR was shown
Production
schedule of Santander Deposits made at Toryglen Post Office between 7th January 2014 and 20th
March 2014.
BASHIR answered no comment when asked if he instructed Malcolm to take his Santander card from
the back office and make deposits into his account through Horizon. He answered no comment when
asked if the card number shown belonged to him. BASHIR answered no comment when asked if the
money for the deposits on the schedule was put in the drawer.
BASHIR was shown the
Production
Cash Management call logs
He answered no comment when asked why he had made so many requests for extra money to be sent
to Toryglen Post Office.
BASHIR answered no comment when asked why he hadn't paid the past three years business rates for
the ATM.
BASHIR answered no comment when asked to confirm, under the terms of his contract with Post Office
Ltd that he was forbidden to use Post Office money for his own personal use.
The
Label
disk master seal 1314/0168/2
was sealed in Rauf Akhtar-BASHIR’s presence. A notebook entry of the master disk seal number was
made.
BASHIR agreed to a search. BASHIR at the time was living and sleeping on a couch at his friend’s
home. The home was owned by his friend and when contacted would not give permission without being
present. His friend said he could not attend due to work. Daily sought legal advice. He was advised
not to conduct a search as evidence would be inadmissible and potentially open Post Office Ltd to civil
action from the owner.
Rauf Akhtar-BASHIR has neither admitted nor denied the embezzlement of One Hundred and Seventy
Nine Thousand, One Hundred and Twenty Six pounds Nine pence (£179,126.09) of Post Office monies
from Toryglen Post Office. He answered no comment to all questions in relation to the loss.
Following the interview BASHIR was asked in the presence of his solicitor if he would agree to provide
POL with copies of the statements of his bank accounts. BASHIR provided four mandates relating to
four of his bank accounts:
1. Royal Bank of Scotland Sort Cod
2. Royal Bank of Scotland ode
3. Lloyds TSB Sort Cod 1 Account ni
Rauf Akhtar-BASHIR
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
RO I — Rauf Akhtar-BASHIR
4. Santander Sort Code GRO} Account number! G
Copies of these mandates (POL045 Authority for Disclosure of Information) are retained by POL but the
originals were sent to the respective banks.
Bank statements were received from three banks the exception being the statements for TSB Sort Code
— Rauf BASHIR as the wrong address was on the mandate.
On Friday 2nd May 2014 Daily attended the premises housing the Toryglen Post Office. There he
obtained a statement from Tariq who is the Brother in Law of BASHIR. He confirmed his User ID is
ADNOO3 and his password wasn’t shared. Tariq stated he worked occasionally in the Post Office to
cover breaks if needed and couldn't remember the last time he did so. BASHIR had asked him to make
two deposits into the Santander account and said he would put the money in later.
Production
Schedule of Santander Deposits made at Toryglen Post Office between 7th January 2014 and 20th
March 2014
showed he deposited £13,000 into BASIR’s account. He doesn’t know if BASHIR made good the money
as BASHIR completed the monthly balance. Tariq didn’t do the cash declarations for either Stock Unit.
Production
Santander statements Sort Cod
Production
Royal Bank of Scotland statements Sort Code
BASHIR
Rauf Akhtar-
Production
Royal Bank of Scotland statements Sort Code
BASHIR trading as Toryglen Post Office
Rauf Akhtar-
were received by witness Daily.
The statements were analysed along with information obtained from the Credence system and
Production
Toryglen Schedule of Deposits/Withdrawals/Payments
was produced by Daily.
This schedule shows that fifty six (56) deposits ranging from Three Thousand pounds (£3,000) to
Eighteen Thousand Five Hundred pounds (£18,500) were made into Santander account number
6640001. The deposits totalled Five Hundred and Fifty Four Thousand Six Hundred pounds (£554,600).
Eighty Two (82) withdrawals and bill payments ranging between One Thousand pounds (£1,000) and
Sixteen Thousand Seven Hundred and Fifty pounds (£16,750) were made from the same account. The
withdrawals and bill payments made totalled Five Hundred and Forty Three Thousand Four Hundred and
Forty Eight pounds (£543,448).
A separate
Production
schedule of money in and money out over £1,000 to Santander Account, Toryglen PO
was prepared by Daily.
-13-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
The Fifty six (56) deposits totalling Five Hundred and Fifty Four Thousand Six Hundred pounds
(£554,600) have been made into Santander account number t_.GRO_; account holder Toryglen Post
Office between 09th October 2013 and 20th March 2014.
From
Production
Toryglen Schedule of Deposits/Withdrawals/Payments
it can be demonstrated that the deposits have been made by Rauf Akhtar-BASHIR, Joyce Malcolm
and Adnan Tariq. Malcolm and Tariq stated BASHIR did not provide the corresponding amounts for the
deposits to them at the time that they were asked to make.
Thirteen (13) withdrawals totalling Sixty Six Thousand Eight Hundred pounds (£66,800) were made from
the Santander account at two Post Offices in the Glasgow area, Crosshill and Burnside.
Bill payments from the Santander account were made to Rauf Akhtar-BASHIR and “White P”. The
remainder of the name is not recorded on the statement.
Between 7th January 2014 and 3rd March 2014 Thirty Two (32) payments totalling Two Hundred and
Thirty Nine Thousand Nine Hundred and Seventy Seven pounds (£239,977) were made to White P.
Between 5th February 2014 and 21st March 2014 Twenty One (21) payments totalling Eighty One
Thousand and Ninety pounds (£81,090) were made to Rauf Akhtar-BASHIR.
Production
Toryglen Schedule of Deposits/Withdrawals/Payments
demonstrates that all withdrawals and bill payments are made after the deposits. Either on the day or the
day following.
Between 5th February 2014 to 21st March 2014 Sixty Three Thousand Six Hundred and Ninety pounds
as transferred from the Santander Account to a Royal Bank of Scotland (RBS) Account
_jin Rauf Akhtar-BASHIR’s name.
Between 7th February 2014 and Sth March 2014 Fifty One Thousand One Hundred and Fifteen pounds
(£51,115) is transferred by from the RBS Account Number ‘to RBS Account Number ( a
in the name of Rauf Akhtar-BASHIR T/A Toryglen PO. ° °
Between 7th February 2014 and 21st March 2014 Sixty Four Thousand Six Hundred and Thirty pounds
(£64,630) is withdrawn from RBS Account Number{” GRO ‘presumably in cash.
Robert Daily contacted Police Scotland Financial Investigation Unit and arranged a meeting for Monday
1st September 2014. On the day he met with DC Martin McInnes and DC Tom Mooney. A financial
check on Rauf Akhtar-BASHIR conducted showed with the exception of a property in Dumfries BASHIR
had no other assets. BASHIR had stopped making mortgage payments for the property and it is
expected the Mortgage Lender will repossess. BASHIR had run up debt since being interviewed
Wednesday 23rd April 2014. The police officers told Post Office Ltd that BASHIR had no previous
convictions.
The last audit conducted at Toryglen Post Office prior to 26th March 2014 was 07th August 2012 when a
Twenty Seven pounds Eighty Six pence (£27.86) surplus was recorded as shown in
Production Toryglen audit report 07/08/12
This is when it is last known the monies at Toryglen Post Office were confirmed as correct.
~14-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
The date of offences would be expected to be 8th August 2012 to 25th March 2014. However the first
osit an Eight Thousand pounds (£8,000) deposit was made into Santander account number
as on 29th October 2013. Therefore a start date of 29th October 2013 could be considered.
In his role as Subpostmaster BASHIR was in a position of trust. His contract with Post Office Ltd
included a duty of care in regards to its money and stock. Section 12 of his contract forbids him from
using Post Office money for his own private use.
There is evidence that BASHIR embezzled monies from the Post Office by making fictitious deposits.
Fraud can be considered as an alternative to this charge.
Consideration could be given to libelling a charge under section 327 of the Proceeds of Crime Act 2002
- money laundering. There is evidence to demonstrate over Five Hundred Thousand pounds (£500,000)
was deposited in to BASHIR’s Santander account from Toryglen Post Office but the loss at the date of
the audit was only One Hundred and Seventy Nine Thousand, One Hundred and Twenty Six pounds
Nine pence (£179,126.09). There is also evidence that appears to show BASHIR has been transferring
large sums of money from his Santander account into his various bank accounts. BASHIR appears to
be a man of very little means as
Production
Toryglen Rauf Akhtar-BASHIR Monthly Post Office Net Remuneration
shows the remuneration paid to BASHIR from March 2012 to March 2014 was Eighty Two Thousand
Nine Hundred and Seventeen pounds Twenty Seven pence (£82,917.27). This is a monthly average
of Three Thousand Three Hundred and Sixteen pounds Sixty Nine pence (£3,316.69) over this period.
BASHIR’s Post Office remuneration would not account for his access to these large sums of money.
The loss to Post Office Ltd is One Hundred and Seventy Nine Thousand, One Hundred and Twenty Six
pounds Nine pence (£179,126.09).
Robert Daily
Security Manager
4.2.5 Caution and charge/reply
No details provided.
-15-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
5. Production Details
5.1 Production number 1
Production no. 1
Type : WITNESS PRODUCTIONS
Description : Toryglen Audit Report 26th March 2014
Photograph >No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
5.2 Production number 2
Production no. 22
Type : WITNESS PRODUCTIONS
Description : Notebook entry Master Tape Seal 1314/0168/1 date 01/04/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.3 Production number 3
Production no. 23
Type : WITNESS PRODUCTIONS
Description : Master Disk seal POLTD/1314/0168/1 Interview Rauf Akhtar-Bashir
01/04/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.4 Production number 4
Production no. 74
Type : WITNESS PRODUCTIONS
Description : Working Disk Interview Interview Rauf Akhtar-Bashir 01/04/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.5 Production number 5
Production no. 75
Type : WITNESS PRODUCTIONS
Description : Transcript of Seal POLTD/1314/0168/1 Interview Rauf Akhtar-Bashir
Photograph >No
Location : Guildhall, G1 3AT
Remarks : Robert Daily
5.6 Production number 6
Production no. 76
Type : WITNESS PRODUCTIONS
Description : POLOO1 (Scotland) — Legal Rights 23/04/14
Photograph >No
- 16 -
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.7 Production number 7
Production no. 17
Type : WITNESS PRODUCTIONS
Description : POLOO3 — Rights to a Friend at an Interview or Search 23/04/14
Photograph :No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.8 Production number 8
Production no. 78
Type : WITNESS PRODUCTIONS
Description : Master Disk seal POLTD/1314/0168/2 Interview Rauf Akhtar-Bashir
23/04/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.9 Production number 9
Production no. 29
Type : WITNESS PRODUCTIONS
Description : Working Disk Interview Rauf Akhtar-Bashir 23/04/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.10 Production number 10
Production no. 710
Type : WITNESS PRODUCTIONS
Description : Transcript of Seal POLTD/1314/0168/2 Interview Rauf Akhtar-Bashir
Photograph :No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.11 Production number 11
Production no. 211
Type : WITNESS PRODUCTIONS
Description : Equifax Report — Rauf Akhtar-Bashir
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.12 Production number 12
Production no. 212
Type : WITNESS PRODUCTIONS
-17-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
Description
Photograph
Location
Owner
: Toryglen Balance Snapshot Stock Unit BO! printed 09.03 hours date
26/03/14
No
: Guildhall, G1 3AT
: Margaret Burke
5.13 Production number 13
Production no.
Type
Description
Photograph
Location
Owner
213
: WITNESS PRODUCTIONS
: Tier 2 Audit - Cash Sheet Stock Unit BOI Toryglen
:No
: Guildhall, G1 3AT
: Margaret Burke
5.14 Production number 14
Production no.
Type
Description
Photograph
Location
Owner
214
: WITNESS PRODUCTIONS
: Toryglen Balance Snapshot Stock Unit AA printed 15.42 hours date
26/03/14
:No
: Guildhall, G1 3AT
: Margaret Burke
5.15 Production number 15
Production no.
Type
Description
Photograph
Location
Owner
215
: WITNESS PRODUCTIONS
: Tier 2 Audit - Cash Sheet Stock Unit AA Toryglen
:No
: Guildhall, G1 3AT
: Margaret Burke
5.16 Production number 16
Production no.
Type
Description
Photograph
Location
Owner
716
: WITNESS PRODUCTIONS
: Toryglen Balance Snapshot Stock Unit AA printed 09.15 hours date
26/03/14
:No
: Guildhall, G1 3AT
: Margaret Burke
5.17 Production number 17
Production no.
Type
Description
Photograph
Location
Owner
217
: WITNESS PRODUCTIONS
: Toryglen Cash Declaration Stock Unit BOI printed 15.39 hours date
26/03/14
:No
: Guildhall, G1 3AT
: Margaret Burke
- 18 -
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
5.18 Production number 18
Production no. 218
Type : WITNESS PRODUCTIONS
Description : Toryglen Cash Declaration Stock Unit AA printed 09.16 hours date
26/03/14
Photograph :No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
5.19 Production number 19
Production no. 219
Type : WITNESS PRODUCTIONS
Description : Toryglen Branch Trading Statement Trading Period 07 Ending 30/10/13
Photograph :No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
5.20 Production number 20
Production no. :20
Type : WITNESS PRODUCTIONS
Description : Toryglen Branch Trading Statement Trading Period 08 Ending 27/11/13
Photograph :No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
5.21 Production number 21
Production no. 221
Type : WITNESS PRODUCTIONS
Description : Toryglen Branch Trading Statement Trading Period 09 Ending 01/01/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
5.22 Production number 22
Production no. 222
Type : WITNESS PRODUCTIONS
Description : Toryglen Branch Trading Statement Trading Period 10 Ending 30/01/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
5.23 Production number 23
Production no. 223
Type : WITNESS PRODUCTIONS
Description : Toryglen Branch Trading Statement Trading Period 11 Ending 26/02/14
Photograph :No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
-19-
Standard Prosecution Report - GG14024535
COPF0000176
COPF0000176
5.24 Production number 24
Production no.
Type
Description
Photograph
Location
Owner
224
: WITNESS PRODUCTIONS
: Toryglen Cash Declaration Stock Unit AA printed 17.35 hours date
26/02/14
:No
: Guildhall, G1 3AT
: Margaret Burke
5.25 Production number 25
Production no.
Type
Description
Photograph
Location
Owner
225
: WITNESS PRODUCTIONS
: Toryglen Cash Declaration Stock Unit AA printed 19.05 hours date
26/02/14
:No
: Guildhall, G1 3AT
: Margaret Burke
5.26 Production number 26
Production no.
Type
Description
Photograph
Location
Owner
226
: WITNESS PRODUCTIONS a :
: Schedule of Santander Deposits Card No. ending: GRO:
:No
: Guildhall, G1 3AT
: Robert Daily
5.27 Production number 27
Production no.
Type
Description
Photograph
Location
Owner
227
: WITNESS PRODUCTIONS
: Schedule of Santander Deposits Card No. endin:
JMA003/004
:No
: Guildhall, G1 3AT
: Robert Daily
5.28 Production number 28
Production no.
Type
Description
Photograph
Location
Owner
228
: WITNESS PRODUCTIONS anne,
: Schedule of Santander Deposits Card No. ending: GRO User ID’s
ADNOO3
:No
: Guildhall, G1 3AT
: Robert Daily
5.29 Production number 29
Production no.
Type
Description
229
: WITNESS PRODUCTIONS
: Schedule of Santander Deposits Card No. endi
RBAOO3
= 20 -
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.30 Production number 30
Production no. 30
Type : WITNESS PRODUCTIONS
Description : Toryglen Cash Management Call Logs
Photograph :No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.31 Production number 31
Production no. 734
Type : WITNESS PRODUCTIONS
Description : Notebook entry Master Disk Seal 1314/0168/2 date 23/04/14
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.32 Production number 32
Production no. 232
Type : WITNESS PRODUCTIONS
Description : Santander Bank Statements Toryglen Post Office Mr Akht Sort Code
Account No.
Photograph :No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.33 Production number 33
Production no. 133
Type : WITNESS PRODUCTIONS
Description : Schedule is over £1,000 made at Toryglen PO to Santander
Account I
Photograph >No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.34 Production number 34
Production no. 234
Type : WITNESS PRODUCTIONS
Description : Royal Bank of Scotland statements Rauf Akhtai
Post Office Sort Codé_ GRO Account No.!
Photograph :No ~ _
Location : Guildhall, G1 3AT
Owner : Robert Daily
~21-
Standard Prosecution Report - GG14024535
COPF0000176
COPF0000176
5.35 Production number 35
Production no. 235
Type : WITNESS PRODUCTIONS
Description :-Roval. Bank of Scot!
GRO ‘Account N
Photograph :
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.36 Production number 36
Production no. 236
Type : WITNESS PRODUCTIONS
Description : Schedule of Deposits/Withdrawals/Payments to/from Rauf Akhtar-
Bashir’s Santander & Royal Bank of Scotland Bank Accounts
Photograph :No
Location : Guildhall, G1 3AT
Owner : Robert Daily
5.37 Production number 37
Production no. 237
Type : WITNESS PRODUCTIONS
Description : Audit Report 7th August 2012
Photograph :No
Location : Guildhall, G1 3AT
Owner : Margaret Burke
-22-
Standard Prosecution Report - GG14024535
COPF0000176
COPF0000176
6. Reporting Officer
Name : ROBERT DAILY
Station : SECURITY SECTION
Rank : NON POLICE REPORTING OFFICER
Officer unique no. : 0000001
Shoulder No.
email
7. Supervisor
Name : HELEN DICKINSON
Station : SECURITY SECTION
Rank : NON POLICE REPORTING OFFICER
Officer unique no. : 0000023
Shoulder No. mn rng
email GRO
-23-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
8. Witness Details
8.1 Unavailability
There are no unavailability dates noted for the witnesses.
8.2 Civilian witnesses
8.2.1 JOYCE MALCOLM
Witness number SCRO number
Date of birth Age
Gender Female Ethnicity
Occupation : Post Office Counter Clerk
Occupation info : GOVERNMENT OTHER
Hostile witness ii
Disclosable address
ity cal
gory : NO VULNERABILITY
8.2.2 MUHAMMAD ADNAN TARIQ
Witness number SCRO number
Date of birth i Age
Gender : Male Ethnicity
Occupation : Shop Owner
Occupation info : GOVERNMENT OTHER
Hostile witness BNO. eeennnnnnnnnnnnnnn Vln etability category = NO VULNERABILITY
Disclosable address i
GRO
8.3 Police witnesses
8.3.1 ROBERT DAILY
Witness number: 1 Family Liaison —: No
Unique number —: 0000001 Shoulder number =
Misconduct >No Ethnicity
Rank : NON POLICE REPORTING OFFICER
Station :
Email
8.3.2 STEVE BRADSHAW
Witness number :2 Family Liaison :No
Unique number —: 0000020 Shoulder number :........---. ~
Misconduct :No Ethnicity : GRO
Rank : NON POLICE REPORTING OFFICER fenced
Station : SECURITY SECTION
Email 2 aetna enn
~24-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
8.3.3 SUZANNE WINTER
Witness number :3 Family Liaison
Unique number —: 0000007 Shoulder number
Misconduct :No Ethnicity
Rank : NON POLICE REPORTING OFFICER
Station
Email
ECURITY SECTION
GRO
8.3.4 MARGARET BURKE
Witness number :4 Family Liaison :No
Unique number —: 0000025 Shoulder number =
Misconduct :No Ethnicity i t
Rank :NON POLICE REPORTING OFFICER
Station : SECURITY SECTION
Email
8.3.5 MARGARET MCCONNELL
Witness number :5 Family Liaison :No
Unique number —: 0000018 Shoulder number a
Misconduct :No Ethnicity GRO }
Rank : NON POLICE REPORTING OFFICER —
Station : SECURITY SECTION
Email
8.3.6 MARGARET GUTHRIE
Witness number :6 Family Liaison
Unique number —: 0000031 Shoulder number
Misconduct :No Ethnicity
Rank : NON POLICE REPORTING OFFICER
Station
Email
-~25-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
9. Previous Convictions
None recorded.
-26-
COPF0000176
COPF0000176
Standard Prosecution Report - GG14024535
10. Soundex
Existing Cases: accused 1
Name: RAUF AKHTAR-BASHIR
___Agency Ref___Disposal_Category Moorov Name
-~27-
Standard Prosecution Report - Backing Sheet
COPF0000176
COPF0000176
PF Ref: GG14024535
Accused Lead Incident Number: NSE3401681214
RAUF AKHTAR-BASHIR Reporting Officer: ROBERT DAILY
Rank: NON POLICE REPORTING OFFICER
Station: SECURITY SECTION
Offence(s) Shoulder Number:
Embezzlement
Conceal/Disguise/Convert/Transfer criminal property
-28-