POL00238708
POL00238708
Private & Confidential: Subject to Legal Privilege
Number Recommendation Status Proposal
Legal advice be sought from Counsel as to Partially undertaken — analogous advice was obtained POL will instruct Brian Altman QC to provide
whether the decision to charge a SPMR with theft I from Brian Altman QC in February/ March 2015. legal advice on the specific questions posed, for
and false accounting could undermine the safety the sake of certainty.
of any conviction for false accounting where a) the
conviction was on the basis of a guilty plea,
following which and/or in return for which the
theft charge was dropped, and b) there had not
been a sufficient evidential basis to bring the theft
charge.
If such a conviction could be undermined in those I No previous work, of a similar nature, has been This is dependent upon the content of the
circumstances, that Counsel review the undertaken advice provided by Brian Altman QC to
prosecution file in such cases to establish recommendation 1.
whether, applying the facts and law applicable at
the relevant time, there was a sufficient evidential
basis to conclude that a conviction for theft was a
realistic prospect such that the charge was
properly brought.
1 I POL consider instructing a suitably qualified party I Partially undertaken — Post Office considered selected POL will instruct a Deloitten independent-expert
to carry out an analysis of the relevant transaction I transaction logs as part of the Complaint Review process. I to determine whether such an analysis/review is
logs for branches within the Scheme to confirm, feasible, and if it is, to provide an indication of
insofar as possible, whether any bugs in the the cost, time and process that would be
Horizon system are revealed by the dataset which incurred.
caused discrepancies in the accounting position of
2 any of those branches. Question: Does Jonath ider Deloitte to
wectebiledcepeedei ?
5 I POL instruct a suitably qualified party to carry out I Partially undertaken — the feasibility of such a review was I POL will instruct Deloittean independent-expert
a full review of the use of Balancing Transactions
throughout the lifetime of the Horizon system,
insofar as possible, to independently confirm from
Horizon system records the number and
circumstance of their use.
considered with Fujitsu in mid-2015.
to determine whether such an analysis/review is
feasible, and if it is, to provide an indication of
the cost, time and process that would be
incurred.
Deloitte te-b:
Private & Confidential: Subject to Legal Privilege
POL00238708
POL00238708
4 eectetiheb adept
5 POL instruct a suitably qualified party to carry out I Partially undertaken — considered by audits undertaken, POL will instruct Deloittea-suitably qualified
a full review of the controls over the use and principally the ISAE3402 Audit, which is carried out by party to undertake this review, throughout the
capability of authorised Fujitsu personnel to E&Y. lifetime of the Horizon system, insofar as is
create, amend or delete baskets within a sealed possible.
audit store throughout the lifetime of the Horizon
6 system, insofar as possible. Question: Does Jonath ider Deloitte to
we
? POL seek specialist legal advice from external Completed: POL will provide Jonathan with the advice
Counsel as to whether the Deloitte reports, or the referenced in the ‘status’ column. If this advice
information within them concerning Balancing 1. Advice was obtained from Cartwright King and Brian I does not satisfy Jonathan that the
7 Transactions and Fujitsu’s ability to delete and Altman QC in mid-2015. Cartwright King identified recommendation is discharged, POL will-
8 amend data in the audit store, should be disclosed the Balancing Transaction information as the only nevertheless instruct Brian Altman QC to provide-
i) to defendants of criminal prosecutions brought by issue in the Deloitte reports which might require tegat advice on the specific questions posed;fer
POL. This advice should also address whether . . . . . i
disclosure should be made, if tt has not been, to disclosure in Post Office criminal prosecutions. Brian
the CCRC. Altman then advised that there was no current need
for Post Office to give further general disclosure to
prosecuted postmasters about Balancing
Transactions, general complaints about “remote
access” being insufficient to trigger Post Office’s
disclosure duties
2. The CCRC was notified of the Deloitte reports on 13
January 2016
POL cross reference specific complaints about No previous work, of a similar nature, has been POL will attempt, for the time period covering
10 misleading advice from NBSC call-handlers with undertaken. complaints made-te:
the possible employees who provided that advice
Private & Confidential: Subject to Legal Privilege
POL00238708
POL00238708
1L and consider their personnel files, where available, 1. Identify the particularised complaints
for evidence as to the likelihood that the made by Scheme Applicants, in respect
complaint may be well founded. of ‘misleading advice’ being provided
12 2. Cross reference these complaints to the
call handler(s) who took the call(s)
13 3. Review these call handlers personnel
files, where they still exist, for evidence
as to the likelihood that the complaint(s)
may be well founded
14 4, Obtain atist of al NBSC call
if i
pect of ‘providing misleading advice”
[~ fi ysuch identified call
a
See
POL commission forensic accountants to review It is understood that E&Y audit POL’s Suspense Account POL will, in the first instance, make contact with
the unmatched balances on POL’s general as part of its annual auditing of POL. E&Y to understand what, if any, analysis it
suspense account to explain the relationship (or performs on the POL Suspense Account during
lack thereof) with branch discrepancies and the its annual auditing of POL. Assuming E&Y do
extent to which those balances can be attributed not already hold answers to the questions
15 to and repaid to specific balances. posed, POL will commission Deloitteferensic-
accountants to review any unmatched balances
on POL’ s Suspense Account
16 - Questions-If E&Y do pert tab
analysis-of ROL’s Suspense Account dees-
POL00238708
POL00238708
Private & Confidential: Subject to Legal Privilege
fi itabl Wysis fo POLS S
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Mark Underwood1,
Mark Underwood1,
Mark Underwood1,
Mark Underwood1,
Mark Underwood1,
Mark Underwood1,
Mark Underwood,
Mark Underwood1,
Mark Underwood1,
Mark Underwood1,
Mark Underwood,
Mark Underwood1,
Mark Underwood1,
Mark Underwood1,
Mark Underwood1,
Mark Underwood,
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POL00238708
POL00238708