POL00028982
POL00028982
Deloitte LLP
2 New Street Square
e London
EC4A 3BZ
Phong™
Fax: do
www.deloitte.co.uk
markwestbrool,
Memo
Date: 18 December 2018
To: Post Office Limited
From: Deloitte LLP
cc:
Subject Project Bramble - Suspense Document Review
Private and Confidential - Subject to legal privilege.
Overview:
We have reviewed the 45 documents requested for any content which contradicts the Project Bramble report
issued on 02/02/2018 and any content that could pose an risk to Post Office in the context of the ongoing
legal proceedings through highlighting weaknesses in the controls in its operation of suspense accounts in
line with our previous engagement letter dated 9" April 2014. We have also noted any content of the
documents which is of specific note. Our high level conclusions are below, and the detailed output on a
document by document basis is in the embedded Excel file. In summary, we did not identify any
contradiction to the Bramble report dated 02/02/2018 in the 45 documents reviewed, however there were
some areas of risk identified which could cause Sub Postmaster (SPM) detriment.
Document classification and focus:
Broadly, with exceptions, you could classify the documents reviewed as:
* Documents about suspense accounts;
* Documents about finance processes; and
* Transactional User Guides for specific scenarios.
Points of note:
Some points of note arising from the document reviews:
+ Anumber of documents are ‘in review’ and have tracked changes and/or embedded comments,
some documents have highlighted sections; and
* The author and purpose of a number of documents is unclear, some documents are also undated.
Private and Confidential ~ Subject to legal privilege
Deloitte LLP is a limited liability partnership registered in England and Wales with registered number 0C303675 and its registered office at 1 New Street Square,
London, EC4A 3HQ, United Kingdom.
Deloitte LLP is the United Kingdom affiliate of Deloitte NWE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee
(CDTTL"). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NWE LLP do not provide services to clients. Please see
wwrw.deloitte.cam/about to learn more about our global network of member firms.
© 2018 Deloitte LLP. All rights reserved.
Deloitte.
Limitations
POL00028982
POL00028982
We have reviewed the document explicitly against the scope points listed in the statement of work. We have
highlighted at a document level where security sensitive information is divulged, we have not highlighted
every instance of security sensitive information in the document. Further where there is security sensitive
information such as code, pseudocode, batch schedules and other table data, we have not reviewed these in
detail and are not providing a view on the logic contained within this code.
Please see the accompanying excel for a full view of notes made during the document reviews.
© 2018 Deloitte LLP. All rights reserved.
This document is confidential and it is not to be copied or made available to any
other party. Deloitte LLP does not accept any liability for use of or reliance on the
contents of this document by any person save by the intended recipient(s) to the
extent agreed in a Deloitte LLP engagement contract.
If this document contains details of an arrangement that could result in a tax or
National Insurance saving, no such conditions of confidentiality apply to the details
of that arrangement (for example, for the purpose of discussion with tax
authorities).
Deloitte LLP is a limited liability partnership registered in England and Wales with
registered number 0C303675 and its registered office at 1 New Street Square,
London, EC4A 3HQ, United Kingdom.
Deloitte LLP is the United Kingdom affiliate of Deloitte NWE LLP, a member firm of
Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee
(°DTTL”). DTTL and each of its member firms are legally separate and independent
entities. DTTL and Deloitte NWE LLP do not provide services to clients. Please see
www.deloitte.com/about to learn more about our global network of member firms.
2 Private and Confidential - Subject to Legal Privilege