POL00054257
POL00054257
Amsphere Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
Re: Seema Misra
5" Interim Technical expert’s report to the Court prepared by
Charles Alastair McLachlan, a Director of Amsphere Consulting
Ltd.
90 Fenchurch Street
London EC3M 4BY
England
This report contains 13 pages
POL00054257
POL00054257
Amsphere Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
Contents
4 REVIEW OF PROGRESS AS OF 25 FEBRUARY 2010..
2 INSTRUCTIONS ETC...
Charles McLachlan 1
POL00054257
POL00054257
Amsphere Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
1 Review of progress as of 25" February 2010
1.1 Introduction
This report has been prepared to describe the progress made by myself, the IT Expert
instructed by the Defence since first instructed in September 2009. This has been
offered as a simple table to provide clarity as to the development of hypotheses of
time, the work still required to conduct a proper investigation and the implications of
the witness statement of and interview with Gareth Jenkins in February 2010
Charles McLachlan 1
POL00054257
POL00054257
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Amsphere
Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
Hypothesis
‘ist Raised
Tnvestigation
Required
Progress to date
Expected time required to complete
investigation
Implications of most recent
information
Incorrect data entry is not
resolved by sub post office
reconciliation and relies on
the consistent, accurate and
timely resolution of
discrepancies by the Post
Office and operators of the
Horizon system
19 November
2009
System audit of branch
transaction logs and
the Post Office
reconciliation system
thas not been possible to conduct a
systems audit - indeed no branch
transaction logs have been provided
‘Six to twelve weeks from the time the
system audit commences
Gareth Jenkins, in a telephone
interview on 12th February 2010
explained that branch transaction
logs are extremely detailed
records of all branch actions as
well as any branch system
exceptions (e.g. network failure).
They are routinely archived for 7
years and a Fujitsu employee is
engaged full-time to provide
recovery of logs from the archive
in a routine batch process which,
he said, has been forensically
examined to demonstrate a full
chain of evidence necessary for
the logs to be used in court. In
addition, he explained that
software is provided by Fujitsu for
converting the logs into a readily
accessible spreadsheet format for
system and accounting audit
The Horizon system does
not appear to be a single
monolithic mainframe based
system with computer
terminals with no
independent processing
capability: each of these
‘components could give rise
to faults that result in
discrepancies,
19 November
2009
System audit of branch
transaction logs and
the Post Office
reconciliation system
Thas not been possible to conduct a
systems audit - indeed no branch
transaction logs have been provided
‘Six to twelve weeks from the time the
‘system audit commences
purposes,
Gareth Jenkins, in a telephone
interview on 12th February 2010
explained that the Horizon system
managed by Fujitsu is only part of
a much larger set of integrated
systems used by the Post Office
to manage their counters
business. In particular, SAP, a
data warehouse and technology
connecting to a merchant service
provider for card payment
services is involved. The scope of
systems audit process will need to
ensure that end to end audit of
transaction records is conducted if
the issue cannot be identified in
the Fujitsu systems alone.
Charles McLachlan
POL00054257
POL00054257
Amsphere Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG2] 7NX
Hypothesis ‘Tet Raised Investigation Progress to date Expected time required to complete Implications of most recent
Required investigation information
The end to end dialogue 19 November I System audit of branch I Ithas not been possible to conduct a__I Six to twelve weeks from the fime the Gareth Jenkins, in a telephone
between the counter 2009 transaction logs and I systems audit - indeed no branch system audit commences interview on 12th February 2010
terminal, the card the Post Office transaction logs have been provided explained that the Horizon system
authorisation terminal, the reconciliation system managed by Fujitsu is only part of
network, the core Horizon a much larger set of integrated
system, the electronic funds systems used by the Post Office
transfer component, the to manage their counters
authorising merchant business. In particular, SAP, a
service and the central post data warehouse and technology
office branch accounting connecting to a merchant service
system is a long running provider for card payment
transaction with multiple services is involved. The scope of
Points of possible failure. systems audit process will need to
ensure that end to end audit of
transaction records is conducted if
the issue cannot be identified in
the Fujitsu systems alone.
Complex systems rarely 19 November I Based on the review of I It has not been possible to proceed ‘Six to ten weeks from the time the technical I Gareth Jenkins, in a telephone
have sufficient capability 2009 the technical with this review because no technical I documentation is provided interview on 12th February 2010
built in to deal with all documentation, it documentation has been provided explained that the Horizon system
possible failure points and should be possible to managed by Fujitsu is only part of
discrepancies are very likely identify and examine a much larger set of integrated
to arise which require the various electronic systems used by the Post Office
‘manual intervention based log files maintained by to manage their counters
on the reconciliation of different components business. In particular, SAP, a
paper and electronic logs at of the systems data warehouse and technology
different points in the architecture that are connecting to a merchant service
system. required by the provider for card payment
Electronic Mastercard services is involved. The scope of
Visa (EMV) standard the technical documentation will
or for Payment Card need to cover all of these
Industry (PCI) systems.
compliance.
Charles McLachlan
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Amsphere Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
2 Instructions etc.
2.1 Instructions
2.1.1 I am Charles Alastair McLachlan, a Director of Amsphere Consulting
Limited, London, England specialising in information technology consulting.
Ihave been instructed in this matter by Coomber Rich Solicitors, on behalf of
their client, Seema Misra, (“the Defendant”) to assist the court in this matter
of alleged fraudulent accounting in providing expert evidence on the
questions posed at 1.1.3 hereunder.
2.1.2 Ihave been instructed to review Progress on my investigation to date and the
expected time required to complete a full report.
2.2 My qualifications have been itemised in the previous two interim reports.
2.3 Confidentiality
2.3.1 This report is strictly private and confidential and has been prepared at the
request of Coomber Rich Solicitors on behalf of their client, for the Court.
2.4 Legal and factual issues
2.4.1 This report should not be read as expressing any opinion on factual matters
which depend on disputed testimony of the witnesses of fact, or legal issues.
It, however, inevitably reflects my understanding of the position.
2.5 Sources of information
Charles McLachlan 8
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Amsphere Confidential and Privileged
On instruction of Comber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
2.5.1 In preparing my report, I have considered the documents used for my
previous reports
2.6 The scope of my work
2.6.1 I report as an expert witness, not as a witness of fact. I have reviewed the
documentation provided to me.
2.7 Independence
2.7.1 [have prepared an independent and objective report addressed to the Court. I
have had no previous involvement with the Defendant. I have no previous
involvement with Coomber Rich Solicitors.
2.7.2. Amsphere’s fees in this case are not dependent on the result of the
proceedings in this matter.
Charles McLachlan 9
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Amsphere Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
3 My duties to the Court
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
I understand that my overriding duty is to the Court, both in preparing reports
and in giving oral evidence. I have complied and will continue to comply with
that duty.
T have set out in my report what I understand from those instructing me to be
the questions in respect of which my opinions as an expert are required.
I have done my best, in preparing this report, to be accurate and complete. I
have mentioned all matters that I regard as relevant to the opinions I have
expressed. All of the matters on which I have expressed an opinion lie within
my field of expertise.
T have drawn to the attention of the Court to all matters, of which I am aware,
which might adversely affect my opinion.
Wherever I have no personal knowledge, I have indicated the source of factual
information.
I have not included anything in this report that has been suggested to me by
anyone, including the lawyers instructing me, without forming my own
independent view of the matter.
Where in my view, there is a range of reasonable opinion, I have indicated the
extent of that range in the report.
At the time of signing the report I consider it to be complete and accurate. I
will notify those instructing me if, for any reason, I subsequently consider that
the report requires any correction or qualification.
Charles McLachlan 10
POL00054257
POL00054257
Amsphere Confidential and Privileged
On instruction of Coomber Rich Solicitors
Yard House, Basingstoke, RG21 7NX
3.9 understand that this report will be the evidence that I will give under oath,
subject to any correction or qualification I may make before swearing to its
veracity.
3.10 I have included in this report a statement setting out the substance of all facts
and instructions given to me, which are material to the opinions expressed in
this report or upon which those opinions are based.
3.11 I confirm that insofar as the facts stated in my report are within my own
knowledge I have made clear which they are, and I believe them to be true, and
the opinions that I have expressed represent my true and complete professional
opinion.
Charles McLachlan
Amsphere Consulting Ltd .
90 Fenchurch Street
London, EC3M 4BY
England
Thursday, 25 February 2010
Charles McLachlan it