Nii Amanor Dodoo of KPMG
Posted on: www.dailyguideghana.com
By
William Yaw Owusu
Friday, June 28, 2013
KPMG, the
accounting firm chosen by all the parties to count the number of Pink Sheets
used as exhibits in the Presidential Election Petition yesterday told the
Supreme Court that the firm did not count all the exhibits.
Nii Amanor Dodoo,
Head of Audit Practice and a senior partner the
accounting firm testifying yesterday on the report submitted told the
court that there were unspecified number of pink sheets in the custody of both
the registry and the president of the nine-member panel that were not counted in
each case and therefore were not part of the final report.
Philip Addison
(Petitioners’ Lead Counsel): Did you
count all the pink sheets in the Registrar's custody.
Dodoo: No...but let me clarify this….The exhibits were filed
in a number of lots and we counted only one lot.
Addison: I suggest to you that the count involved more than
one set of pink sheets….Could you explain the process that informed your
decision to leave out some of the pink sheets in the count.
Dodoo: We matched the information by the labels as presented
by the Registrar and so the pink sheets that were counted were deemed to be
extra copies.
Addison: Can you tell the identity of the pink sheets that
were not counted in the Registrar’s office
Dodoo: They were meant to be extra copies. No, I can’t, he
admits.
Addison: Don’t you think if you had examined those pink sheets
you would have found some of the pink sheets you claimed were not located in
the President’s set of pink sheet?
Mr. Dodoo then explained that they did not count
those pink sheets because they were deemed to be extra copies.
He told a packed
court under cross-examination that 2,876 exhibits were found in Justice William
Atuguba’s set which were not found in the Registrar’s set and said that a
further 6,629 exhibits were also found in the registrar’s set which were not in
the presiding judge’s set.\
Registry
Pink Sheets
Addison: Now, from our calculations based on your
report, we say that the unique count for the Registrar’s set is 9,974.
Dodoo: …but
when you say unique numbers, with regard to exhibit numbers or with regards to
polling station codes?
Addison: In
regards to everything in your report that can identify polling stations.
Dodoo: It
cannot be with regard to everything because we need to look at these things and
relate them to specific descriptions; I mean we need to describe them
appropriately, because there were instances where exhibit numbers did not tie
into polling station code numbers and vice versa….
Addison: Mr.
Amanor Dodoo, did you by any chance have a full list of the 26,002 polling
station names and codes, was that supplied to you?
Dodoo: No my lords, that was not supplied.
Atuguba’s
Pink Sheets
Addison: What
is the total number of pink sheets counted from the set of the president of the
panel?
Dodoo: We
would have two numbers for that, but I will explain that: In terms of count by
sheet, what we got was 9,856 but there were four instances where the exhibit
numbers were on the other side of the pink sheet, so when you take that into
consideration, what you get is 9,860. So I will say 9,860 would be the number
that we need to work with if you are looking at exhibit numbers.
Addison: Now,
this number 9, 860 does not include pink sheets labeled as MBP 3,836 to 4,796,
am I right?
Dodoo: That
is so
Counsel: So
that the figure given us here as 9,860 is an incomplete figure.
Dodoo: That
is so, and it is also stated in the report…we did not have a number for that missing
lot but we stated that those were not made available. There were some
explanation that was given for that.
Addison: Can
you tell the court the total unique pink sheets from the president’s set?
Dodoo: I
don’t recall; from the president’s set, what we were asked to do was to
crosscheck, so what we did was to limit that to checking copies in the
president’s set to copies in the registrar’s set.
Addison: You
did not check the unique pink sheets with regards to the president’s set, is
that what you are saying?
Dodoo: I
would have to check on that but I don’t recall that.
Justice
Dotse:
In the report which I state as volume 1 page 12 (he reads the relevant
paragraphs that points to the comparison of the presiding judge’s copies and
the registrar’s copies in relation to what the petitioners claimed they filed)
can you take us through those findings or fact?
Dodoo: to
carry out a test of that nature, you needed to link the exhibit number and the
polling station numbers as one item, and then compare that to the same criteria
in the president’s set…. So anything that fell outside that would now be deemed
to be different from both sets of records.
Justice
Dotse:
If I understand you, if say this particular exhibit is in the registrar’s set
but is not in the presiding judge’s set, it will be in a different category.
You will not add it to any of the two sets?
Dodoo: No,
it would be itemized separately...
Addison: Mr.
Amanor Dodoo, I believe there were 2,876 pink sheets that were in the
president’s set that were not in the registrar’s set?
Dodoo: Yes,
that is so, that is actually set out in page 438 under appendix C3.20
Addison: Did
you also identify any pink sheets in the registrar’s set that were not part of
the president’s set?
Dodoo: Yes
we did
Addison: Can
you tell us how many?
Dodoo: They
came up to 6,629….
Pink
Sheet Tussle
Addison: Now,
Mr. Amanor-Dodoo, are you aware that pink sheets were also served on all the
respondents in this case?
Dodoo: I
would expect so my lords, in fact we were informed that others were served with
pink sheets.
Addison: In
our comment, we provided a list of 4,089 pink sheets used by counsel for first
and third respondents in cross-examining second petitioner, you received that?
Dodoo: Yes,
they were set out in your comment.
Addison: We
actually gave you the list of the 4,089 pink sheets that were used in
cross-examination.
Dodoo: I am
not disputing that, but again, as I said, that fell outside the scope of our
work.
Addison: I’m
just asking you if you received this document.
Dodoo: Ok,
yes we did receive them, sorry my lords.
Addison: Now,
I’m suggesting to you that 1,097 pink sheets out of the 4,089 that were used by
counsel for first and third respondents were not part of the registrar’s set.
Dodoo: We
wouldn’t have had any basis of confirming that because we did not carry out any
checks to confirm that.
Inventory
Mr. Dodoo told
the court that KPMG as a referee did not take any inventory of the pink sheets
in the custody of the Registry before commencing its work.
Addison: Did you take inventory of all the pink sheets in the custody
of the Registry prior to the counting.
Dodoo: No we did not.
This is contrary
to claims by counsel for President Mahama and the NDC in open court that KPMG
before the start of the count took an inventory of the boxes and that the boxes
in the custody of the registry had without explanation increased from the
number on the inventory of KPMG to a new figure.
Addison: Were you informed as to who filed the pink sheets.
Dodoo: Yes we were told the Petitioners filed.
Addison: Did it come to your attention that the Respondents
had filed any pink sheet?
Dodoo: Not that I recall.
Addison: You were asked to do a faithful count of the pinks
right.
Dodoo: Yes
Addison: How many were the pink sheets in the custody of the
Registry.
Dodoo: 13,926
Addison: There were a number of pink sheets with respect to
the Registry there were remarks you made. What were those remarks.
Mr. Dodoo explained that information on those
pink sheets were not legible.
Addison: Are you aware that a polling station can be uniquely
identified by a polling station code.
Dodoo: I guess so. It was not the mandate of the KPMG to
identify the polling station by its code.
Addison: The total number of pink sheets with these remarks
were 1045 is that right?
Dodoo: Yes, that is right.
The Remarks
Mr Dodoo explained to the court that the reason why KPMG did
not incorporate the remarks made by the petitioner in the final report was
because they did not have the order given by the court in the count was limited.
Mr. Addison then said the petitioners were not
impressed with the explanation and said if KPMG knew they did not need the
comments from the parties they ought not to have asked for them in the first
place.
Addison: Mr.
Amanor –Dodoo did you receive the petitioners’ comment on your draft report?
Dodoo: Yes
we did.
Addison: I
believe it came to you in the form of a letter and annexes?
Dodoo:
That’s the case my lords.
Addison: Did
you do anything with these comments?
Dodoo: My
lords, to the extent that they were pertinent to the task we were requested to
carry out.
Addison: In
the petitioners’ comment, your attention was drawn to 171 errors that were
inadvertently made by you in your report.
Dodoo: Yes,
that is what your comment that you issued indicated.
Addison: Did
you verify the accuracy of that statement?
Dodoo: Yes
we did my lords.
Addison: And
what were the results?
Dodoo: The
results were that the information that we had captured reflected what was
extracted from the pink sheet that we examined.
Addison:
Those were entry errors; 171 were entry errors by your staff in entering the
polling station codes and so it was for you to verify, did you verify?
Dodoo: I
just said that we did check to the details that were extracted and we did indeed
confirm that what has been extracted was a true reflection of data that had
been captured…
The
Confusion
Justice Sule
Gbadegbe interrupted apparently because the explanation was not exactly clear).
Justice
Gbadegbe…Even
me, I cannot understand what you actually wanted me to say. Did your
verification, according to your question, confirm their query or it went
otherwise?
Dodoo: My
lords, we went through a process, what that process entails is that extracts
that were made at the end of each day were confirmed to be a true and accurate
reflection of the details that reflected each of the pink sheets, now, copies
of those things were actually circulated them to each of the parties and
neither at any point did any of them come back with any corrections that needed
to be made. The 171 items that he mentioned here; in cross-checking, 34 of
those items were found indeed to be errors on their part….so for that reason
the 34 could not even have been said to be error. Now, the rest, what was done
was to confirm that to be data that was extracted which had been confirmed and
there was no error that were highlighted.
Addison: Mr.
Dodoo, I must confess; I don’t understand your answer. Were you able to
cross-check against the pink sheets which you have wrongly entered their
polling station codes, were you able to do this?
Dodoo: If
the extract from the pink sheet that was made was correct on the document which
we checked to, then the end result will be that what we crosschecked against
would be the correct number.
Addison: My
question is that you have given a draft report, we have pointed out certain
errors, where do you crosscheck these errors from; the same draft report?
(Justice Dotse interrupts)
Justice
Dotse:
Mr. Amanor-Dodoo, do I understand you to say that 34 out of the 171 were found
out by you to be errors on the part of the petitioners?
Dodoo: That
is so, my lord.
Justice
Dotse:
Then the rest were confirmed to be correct according to your report?
Referee: That
is so my lord….
Addison: The Petitioners gave a list of 850 pink sheets from the 1045
pink sheets on which those remarks were made and explained that those pink
sheets could be identified by the polling station code is that right.
Dodoo: Yes but our mandate was not to identify those pink
sheets by the code. We were asked to make a faithful count. We could not have
done anything other than that. Another court order can be given and those
concerns could be addressed.
Addison suggested to Mr. Dodoo that out of the 1045 remarked
by KPMG, the Petitioners found 1,086 with unique polling stations but Mr. Dodoo
said he had no answer to that question before the court intervened to ask Mr.
Addison restrict his questions to the level of knowledge of the witness on the
matter.
Addison: How many unique pink sheets were counted in the Registrar's
set.
Mr. Dodoo said a straight answer could not be given because the count was based on
three issues; exhibit numbers, polling station codes and polling station names.
He said each situation generated different
numbers because some of the exhibit numbers were repeated.
Addison: Were you given the list of the 26,000 polling
stations in your counting.
Dodoo: No
Addison: What is the total number of pink sheet counted from
the President's set.
Dodoo: 9,856, but four instances where the exhibit numbers
were on another sheet so the total was 9860.
Addison: The 9,860 does not include a set of series which was
not counted.
Dodoo: Yes
Addison: So the figure given is an incomplete figure.
Dodoo: That is so and we have stated it in the report.
Addison: Can you tell the court the total unique pink sheets
from the President’s custody.
Dodoo: We were limited to checking the President’s set in
comparison to that of the Registrar’s. So I cannot tell the total unique pink
sheets.
Addison: There were 2,876 pink sheet in the President’s set
but not in the Registrar’s set is that correct?
Dodoo: Yes that is correct.
Addison: Did you identify any pink sheet in the Registrar’s
set that were not part of the President’s set?
Dodoo: Yes, and the number is 6,629
Addison: Are you aware that pink sheets were also served on
all the Respondents.
Dodoo: I presume so.
Soft Copy Reloaded
After the tendering of the comments had been
dismissed, Mr. Addison turned his attention the soft copy issue finding out
from the witness if he recalled telling
the court that the KPMG as a risk management policy did not give out soft
copies to their clients
Mr. Dodoo said they did not
"ordinarily" give out the soft copies and when Mr. Addison probed
further to find out under what circumstance were soft copies given out the KPMG
representative read the company’s manual to explain his point.
Mr. Addison however, suggested to the witness that KPMG had
no such policy with regards to the clients and that there are KPMG copies on
the internet and said what the witness read was in respect of third parties.
Justice Atuguba came in to find out the
relevance of the question and said the issue about soft copy was raised and
ruled upon.
Justice Baffoe-Bonnie also intervened and said the request
for the soft copy was to facilitate the perusal of the report but that was over
and Mr. Addison told the court that they went through great pains in arriving
at their conclusions.
Another judge intervenes. He says he understood the
Petitioners' request for soft copy was to facilitate their perusal of the final
report of the KPMG but even without the soft copy they have done a good work in
perusing the report and have come out with valid comments. He wonders why the
petitioners will now go back to the issue of soft copies.
On Tuesday July 2, 2013, when the court resumes sitting,
counsel for the respondents are expected also cross-examine the PKGM
representative.
Mr. Lithur was due to
start yesterday but had to cut everything short due to time constraints.