Transcript of telephone conversation between David Crowe and C. Simpson: of Myers Norris Penny, Chartered Accountants

Wednesday, April 22nd, 2009.

Transcribed from a phone conversation with Mr. Chris Simpson a chartered accountant with Myers Norris Penny, hired by the new Alberta Greens executive to provide financial statements and tax receipts for 2008, a job they were unable to complete..

Dave Crowe: I received a letter from a Mr. Luke Kurata representing the Alberta Greens

C. Simpson: Ok.

Dave Crowe: And he claimed that you were involved with determining that the audited financial statements for Alberta Greens were inaccessible to the current executive.

C. Simpson: Yes, they want audited statements.

Dave Crowe: Now, I am the former CFO of the Alberta Greens.

C. Simpson: Ok.

Dave Crowe: My name is David Crowe and I would just like to ask you whether you were asked to look at the documents that I sent to the new executive of Alberta Greens or whether you were just working with some subset of that information that they sent to you?

C. Simpson: I would have received, information forwarded to me from the Executive for the book–keeping, so there was an MYOB book–keeping file, and then I would have had access to a box of receipts that were provided as well.

Dave Crowe: So the MYOB accounting file had a, you know, things like account 4 –1000 for donations.

C. Simpson: Right.

Dave Crowe: So, why was it impossible from that to determine who donated money to the party and how much?

C. Simpson: There was no paperwork to support the donation amounts, there were no donation receipts issued.

Dave Crowe: The practice in the past had been that receipts issued as official tax receipts.

C. Simpson: And, in the paperwork that was provided to me there was nothing in there supporting anything issued for donation receipts. There was lots of items in the accounting that were marked as a deposit without knowing who they were deposited from.

Dave Crowe: I did the accounting for 4 years and every donation was listed as an entry to one of the 4–1000 series accounts with the specific name of the specific donor. Didn’t you find that information?

C. Simpson: Not, no, there was a lot of things that would have gone through accounts receivable that ended up going into income items but I wasn’t able to verify that that the specific name was attached to the donations.

Dave Crowe: Did you look at account 4 – 1000?

C. Simpson: I would have looked through the accounts, yes.

Dave Crowe: Because every entry in account in 4 – 1000 or the other donation accounts is associated with a card, right?

C. Simpson: Associated with a card?

Dave Crowe: Well MYOB includes the concept of a card as a person’s name, address. So…

C. Simpson: Ok, Ya…

Dave Crowe: So, for example if I look at my copy of the MYOB, umm, if I go just the first donation for the year. If I open up the record it says [reads name and address of a member in Edmonton] membership account 4–1010, $10 donation, 4–1000, $10. Why is that not enough information to issue a tax receipt?

C. Simpson: Now, see, I don’t have a copy. I have a PDF copy of the information.

Dave Crowe: So, you were not given the MYOB file itself, just extracts of it?

C. Simpson: No, I was given a PDF of the MYOB.

Dave Crowe: Ok, I mean there is no such thing a PDF of an MYOB. There’s reports from MYOB files, but there’s like a hundred different reports you can produce, right?

C. Simpson: Right.

Dave Crowe: So, somebody gives you PDF file, you’d agree that, that’s only one piece of the puzzle and you’d really need the whole MYOB file to do a decent job of something as complicated as issuing tax receipts.

C. Simpson: Ya, if, if I would, ya, I’ve, like I said, I’ve received a PDF of the detailed trial balance, which would have shown…I don’t know what I have here.

PAUSE

C. Simpson: Yes, so if I go into cash donations, I just have like a say PDF, so I have no way of being able to go in and do any further searching on it.

Dave Crowe: Right, you would have needed a report, at least, very least, you would have needed a report of all the cards in MYOB database…

C.Simpson: Right.

Dave Crowe: …which would have allowed you to connect a specific transaction to a specific person, their address and stuff like that. Did you ever asked to speak to the former CFO?

C. Simpson: No, and again we didn’t do an audit, what we were asked to do was a notice to reader financial statement.

Dave Crowe: Right, and were you made aware of a 2 or 3 paged document which included the entire list of documents that were transferred to the new executive?

C. Simpson: Nope, I wasn’t.

Dave Crowe: You weren’t told about that. Ok, I really appreciate taking the time to talk to me today and if you ever need to contact me again, I guess you called me, you have my number.

C. Simpson: Right.

Dave Crowe: If there is anything else that would require contact with the former CFO, you are welcome to call me anytime.

C. Simpson: Ok.

Dave Crowe: Thank you Mr. Simpson.

C. Simpson: All right.

Dave Crowe: Thanks, bye.

C. Simpson: Bye.