Kwantlen Student Association (KSA) - Forensic Audit - July 23, 2007

Kwantlen University College
Student Association
Forensic Accounting Investigation
July 23, 2007
Kwantlen University College
Student Association
Forensic Accounting Investigation
July 23,2007
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Contents / Table des matieres
1 Introduction 6
3.1 Estimated Unsupported Payments by the KSA between January and November 2006 10
3.2 Other Payments by the KSA between January and November 2006 10
3.3 Rogers Wireless Charges Incurred November 2006 to March 2007 11
2 Restrictions 9
3 SUIllmary of Findings 10
3.4 High Risk Investments and Special Purpose Funds 11
3.5 Transactions out of the Ordinary Course of Business 11
3.6 Deletion of Email Correspondence 12
3.7 Missing Accounting Records and Supporting Documentation 12
3.8 Bank Signatories 12
4 Tasks and Activities ofPwC 12
4.1 Background 12
4.2 November 1,2006 Activities 12
4.3 Electronic Documents 14
4.4 Paper Documents 15
4.5 KSA accounting records and supporting documents - PwC Findings 16
4.6 Bank Signatories and Authorizations 19
5 Documents Reviewed and Interviews Conducted 20
6 Detailed Findings 21
6.1 Mortgage with Westlund Properties and Promissory Note from Apex Communications .. 22
6.2 IndeIjit Joha1. 28
6.3 Rogers Wireless 30
6.4 Bi1a1 Cheema 32
6.5 Dolo Investigations 35
6.6 Afterparty 36
6.7 Aaron Takhar and AST Ventures 40
6.8 New Concept Renovators and Mohammad "Elijah" Hussain 44
6.9 Yasser Ahmad 46
6.10 Danish Butt. 47
6.11 Jaivin Khatri 48
6.12 Jatinder Atwa1 49
iii
Schedules
Schedule 1 - Use Analysis for the KSA Operating Account CIBC Account #52-01810
Summary of Payments to Aaron Takhar and AST Ventures
Summary of Payments to AkifHussain, Mohammad Hussain and New Concept
Renovators
Summary of Payments to Rogers Wireless
Schedule 4 - Summary of Rogers Wireless' Invoices Addressed to the KSA by Cell Phone
Number From October 2006 to March 2007
Summary of Payments to Yasser Ahmad
Summary of Payments to Danish Butt
Summary of Payments to laivin Khatri
Summary of Payments to latinder Atwal
iv
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Appendices
Appendix A - Documents Reviewed and Interviews Conducted
Appendix B - Kwantlen University College Student Association Computer Forensic Report
Appendices C to W - Email Correspondence
Appendix X - Resumes: Robert J. Sandy and Mary Ann Hamilton
v
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1 Introduction
PricewaterhouseCoopers LLP ("PwC") was engaged by Farris Vaughan, Wills & Murphy
("Farris") to conduct a forensic accounting investigation into the financial activities of the
former Board of Directors, who served from approximately December 2005 to November
-
2006 ("Prior Council"), of the Kwantlen University College Student Association ("KSA").
This report has been prepared by me, Mary Ann Hamilton CA IFA, on behalf of
_. PricewaterhouseCoopers LLP under the direction of Robert J. Sandy CAIFA, CACBV who
is the person primarily responsible for its contents.
-
This report includes the significant financial transactions that I found during my review of the
documents located at the KSA main office, including the KSA bank account transactions from
January to November 2006. There are other financial transactions that I considered in my
review, but due to the lack of documentation at the KSA main office, and time and budget
constraints, I did not include in this report. In particular, I have concerns with the accuracy
and legitimacy ofthe payroll payments made by the KSA during the period January to
November 2006; however given the lack of payroll records, employee files and other records
to support these payments I could not verify whether certain individuals, paid by the KSA,
actually performed duties for the KSA.
(6)
--
'-
Current and former Council and staff involved with the KSA and mentioned in this letter:
Current Council Former Council Current Employees Former Employees of
Members Members of the KSA theKSA
Steve Lee, Director of
Finance
Mat Huff, Director of
Operations
Johnny Woo, Richmond
Representative
Laura Anderson,
Director of External
Affairs
Sean Tutt, Surrey
Campus Director
Duncan Keist, Lesbian
Gay Bisexual
Transgendered Liaison
Danish Butt,
former President
Jaivin Khatri,
former Vice
President
Internal
Jatinder ("Joey")
Atwal, former
Treasurer
Shameel Fareed,
former Surrey
Member at Large
Stafford Richter,
former Director of
Events
Kulvir Gill,
former Richmond
Director
Bikram Gill,
former Vice
President Events
Ajay Cheema,
former Newton
Director
Desmond
Rodenbour,
General Manager
Rolando Navarro,
Financial
Administrator
Deepkamal Sarang,
Technical Advisor
(I)
Yasser Ahmad, former
Chief Operations
Officer
Mohammad "Elijah"
Hussain, former
Commercial Services
Manager
Aaron Takhar, former
Executive Advisor
Penny Minor, former
General Manager
Ream Yacoub, former
cafe employee
Syada "Annie" Bukhari,
former cafe employee
(1) Deepkamal Sarang has been employed with the KSA since 2005. Mr. Sarang worked with the Prior Council as well as the current KSA
Council.
(7)
Other individuals involved with the KSA and mentioned in this letter:
Company Individual
Mark Bell
Sterling Richter
Andrew Westlund
Edmund Lim
......
Don Crane
Marika Giles
Fred Schiffner
Bill Bouwman
Gurpreet Cheema
-
Yukio Ezaki
Jaideep Pannu
Inderjit Johal
Bilal Cheema
Jacques Leger
James Broad
Alan Takhar
Kuldip Takhar
-..
Director of Security for Kwantlen University College
Brother of Stafford Richter
President of Apex Communications Inc. and Westlund
Properties Corp.
Vice President Finance of Apex Communications Inc.
Lawyer with Rush Crane Guenther, former counsel to the
KSA
Lawyer with Hungerford Tomyn Lawrenson and Nichols
Chief Returning Officer (October 2006 election)
Chief Returning Officer Candidate (October 2006 election)
Unknown to current staff and Council
Owner of Newindow Films Ltd.
Director of AST Ventures
Unknown to current staff and Council
Former Federal Government Employee
Chief Returning Officer Candidate (October 2006 election)
Lawyer representing the KSA in the Westlund Properties
Corp Mortgage
Director of Kultak Financial Inc.
Director of Kultak Financial Inc.
(8)
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Individual Company
Navdeep Bains Senior Business Advisor of CIBC
Shirley Straumford Advisor of CIBC
Tiffany Ha Administrative Assistant of CIBC
2 Restrictions
-
For purposes of this report, all monetary amounts are expressed in Canadian dollars, unless
otherwise noted.
This report is not intended for general circulation or distribution, nor is it to be reproduced or
used for any purpose other than that listed in section 1, Introduction. PwC does not assume
any responsibility or liability for losses suffered by any party as a result of the circulation,
publication, reproduction, distribution or other use of this report, contrary to the provisions of
this paragraph.
PwC makes no representations regarding questions of legal interpretation. All comments and
-
conclusions presented in this report are necessarily subject to the information sources
reviewed, as more fully disclosed in the balance of this report.
-
This report, including the schedules and appendices, must be considered in its entirety by the
reader. Selecting and relying on specific portions of the analyses or factors considered by
PwC in isolation, may be misleading.
PwC reserves the right (but will be under no obligation) to revise the report in light of any
relevant information that becomes known to PwC after the date of this report.
(9)
3 Summary of Findings
-
A summary ofmy findings are outlined below. For further details of these findings see Section
4 and 6.
3.1 Estimated Unsupported Payments by the KSA between January and
November 2006
The KSA made the following estimated unsupported payments to former employees, former
council members and businesses from January to November 2006:
Former Employees and Former Council Members of the
KSA and Related Companies:
Aaron Takhar/AST Ventures (see Section 6.7)
New Concept Renovators (see Section 6.8)
Mohammad "Elijah" Hussain (see Section 6.8)
Yasser Ahmad (see Section 6.9)
Danish Butt (see Section 6.10)
Jaivin Khatri (see Section 6.11)
Jatinder Atwal (see Section 6.12)
Individuals or Companies Not Related to the KSA:
Rogers Wireless (Gurpreet Cheema) (see Section 6.3)
$67,794
$ 897
$16,676
$17,252
$20,893
$10,997
$ 9,017
$ 1,053
$143,526
$ 1,053
$144,579
-
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3.2 Other Payments by the KSA between January and November 2006
The KSA made other payments of note between January and November
2006 as follows:
1. The KSA paid Bilal Cheema $5,000 on August 10, 2006. There were no supporting
documents for this amount located at the KSA office or approval in the minutes of the
meetings of the Board of Directors. Bob Sandy and I spoke with Bilal Cheema who
provided copies of a contract and an invoice (see Section 6.4);
2. The KSA paid $10,202 to Rogers Wireless for cell phone numbers related to the
following names: Yasser, Danish, Meenu, Joey, Jaivin, Abeer Ahmad, Kulvir and one
unidentified cell phone number (see Section 6.3); and
3. The KSA paid $20,050 to three different individuals and one company to fund an event
called the "After Party". Although I located a contract for this event, I could not locate
(10)
any receipts for this event and I did not find approval for this event in the minutes of
the meetings of the Board of Directors (see Section 6.6).
3.3 Rogers Wireless Charges Incurred November 2006 to March 2007
The KSA's account with Rogers Wireless in the name, "Yasser Ahmad Kwantlen Student
Association", was charged $6,016 from November 2006 to March 2007. These amounts were
charged to cell phone numbers related to the following names: Meenu, Danish, Joey, Jaivin,
Yasser, Abeer Ahmad and one unidentified phone number. The amount owing to Rogers
Wireless as of March 7, 2007 was $6,526. No cell phones were returned to the current KSA
Council members by staff or former Council members (see Section 6.3).
- 3.4 High Risk Investments and Special Purpose Funds
It appears that the KSA cashed in over $620,000 in investments with the CIBC in December
2005. It also appears that these funds were used by the KSA to loan $580,000 to Westlund
Properties Corp. and $40,000 to Apex Communications Inc. and Andrew Westlund. The
$580,000 loan is secured by a second mortgage against a commercial property in Surrey and a
personal guarantee of Andrew Westlund. The $40,000 loan, as described in the promissory
note, is unsecured. The regulations of the KSA dated February 18,2005 ("KSA Regulations")
prohibit high-risk investments. These investments appear high-risk because the promissory
note is unsecured and the commercial property in Surrey has a first mortgage from Roynat Inc.
of$l,lOO,OOO with a term of April 15, 2004 to March 15,2009 and an assessed value of
$1,277,000 from the City of Surrey for the 2006 tax year (see Section 6.1).
The KSA lent $200,000 to Inderjit Johal on an unsecured basis from the KSA Health and
Dental bank account. Inderjit Johal is not known to any of the current KSA Council and staff.
The KSA Regulations require that Health and Dental funds be used only for supplying KSA
members with health and dental related services. Inderjit Johal has repaid this loan (see
Section 6.2).
3.5 Transactions out of the Ordinary Course of Business
The August 21, 2006 Court Order did not allow the Interim Council to incur or pay any
expenses out of the ordinary course of business. The KSA paid Dolo Investigations for
surveillance work conducted on October 19, 2006. The invoice was addressed to Aaron
Takhar and not the KSA. This payment appears out of the ordinary course of business for the
KSA (see Section 6.5).
(11)
3.6 Deletion of Email Correspondence
Rob Wilson ofPwC performed the computer forensic analysis and found that 4,495 emails
had been deleted from the email server on October 31, 2006, which is the last day that the
Prior Council had control over the KSA's computer system (see Section 4.3).
3.7 Missing Accounting Records and Supporting Documentation
Various records, such as the fiscal 2006 electronic accounting records for the KSA and
supporting documentation for payments made out of the KSA bank accounts, could not be
located (see Sections 4.4 and 4.5).
3.8 Bank Signatories
The KSA Regulations require two authorized signatures on all cheques and three authorized
signatures on cheques of $3,000 or more. In February 2006, the Prior Council changed the
bank signatory requirement with the CIBC to require only one signature on all cheques (see
Section 4.6).
4 Tasks and Activities of PwC
4.1 Background
The current Council of the KSA were elected to their positions as a result of a Court Ordered
Student Election from October 17 to 19,2006. The Court Order stipulated that the newly
elected Council would assume office on November 1, 2006.
On November 1,2006, Andy Joyce ofPwC and I attended at the Surrey Campus of the KSA
to take copies of the computer hard drives, prepare an inventory of major items and assist in
securing the premises.
4.2 November 1, 2006 Activities
On November 1,2006 at 8:00 AM Andy Joyce ofPwC and I attended at the Surrey
campus of Kwantlen University College. I met Mat Huff and Laura Anderson,
recently elected Directors of the KSA. The KSA main office was locked. I entered the
KSA cafe at approximately 8:30 AM and noted the cafe was open for business.
The Surrey Campus Council ("SCC") office is another office of the KSA accessed
through the cafe. It was opened at approximately 9: 15 AM by a person referred to as
"Shameel" by Mat Huff.
(12)
I had been advised by Mat Huff that an employee of the KSA, Deepkamal, would be
attending to unlock the KSA main office. Andy Joyce and I waited for Deepkamal to
amve.
As Deepkamal had not yet appeared, Andy Joyce and I entered the SCC office at
approximately 9:55 AM. I took an inventory of major items and Andy Joyce took a bit
stream image of one of the computers located in the SCC office. Andy Joyce and I left
the SCC office at approximately 11 :45 AM in anticipation of accessing the KSA main
office.
The KSA main office was unlocked by Stafford Richter at approximately 1:05 PM.
Andy Joyce and I entered the KSA main office with Stafford Richter, his brother
Sterling, Mat Huff, Johnny Woo, Sean Tutt and Duncan Keist. The KSA main office
consisted of a waiting area, front desk, meeting room, photocopy area and five locked
inner offices. The KSA main office was very disorganized.
At approximately 1:30 PM Mark Bell, Director of Security for Kwantlen University
College, attended at the KSA main office to unlock the five inner offices.
At approximately 3: 10 PM Aaron Takhar attended at the KSA main office and
proceeded to his inner office. Mat Huff asked Mr. Takhar to leave. Mr. Takhar agreed
to leave but removed the following items that he maintained were his personal
belongings: a photograph and a box of stationary with the letterhead "AST Ventures
Ltd.". Mr. Takhar stated that AST Ventures was his friend's company. Mr. Takhar
left the KSA main office at approximately 3:30 PM.
Andy Joyce proceeded to take a bit stream image of the computer hard drives located
in the KSA main office.
I entered the office ofYasser Ahmad which was completely disorganized. I located a
cash register till placed on top of one of the cabinets with accounting records piled on
top of it. The cash register till contained $1,834 worth of cash, Cineplex and Faresaver
tickets. There was a locked safe located in Mr. Ahmad's office which I did not have
access to; however, none of the cash was stored in the safe.
I entered the office of Aaron Takhar which was very disorganized. There were boxes
of old accounting records piled beside one of the desks; accounting records were
strewn all over one desk, in disarray. Some miscellaneous cancelled cheques were
piled on top of the boxes of accounting records. I found endorsed, post-dated cheques
addressed to the KSA in one of the desk drawers. I found unopened bank statements
on the bookcase shelves.
(13)
I entered the other inner offices of the KSA main office and found them completely
disorganized with some accounting records on the desks rather than filed, dirty clothes
left in one comer and some boxes of promotional material for students piled against
one wall. I spoke with Mat Huff, Steve Lee and Johnny Woo concerning the state of
the office records. I advised them to go through every office and desk to properly
organize the accounting records. I also indicated that this would be a time consuming
project that was better performed by the KSA staff rather than hiring accountants such
as Pwc.
During the evening a locksmith, who had been hired by Mat Huff attended and
changed the locks on the KSA offices and lounges on all Kwantlen University College
campuses. He provided the new keys to Mat Huff.
I stayed at the KSA main office until approximately 8:50 PM when the KSA main
office was secured by Johnny Woo. While securing the KSA main office three men
walked up to the door and demanded access to the KSA office to retrieve certain
personal belongings. The three individuals were not granted access to the office
however Johnny Woo did retrieve some clothing and a gym bag and gave those items
to the three gentlemen.
4.3 Electronic Documents
The computer forensic analysis was performed by Rob Wilson under the direction of David
Iverson, both ofPwC. A summary of the work performed is attached in Appendix B. The
names for the computer searches were provided by me to Mr. Wilson.
I was instructed by David Borins of Farris to recover all documents deleted from the computer
hard drives and computer servers of the KSA. Rob Wilson ofPwC performed the computer
forensic analysis and found a large number of records that had been deleted on October 31,
2006. In particular, Mr. Wilson found that 4,495 emails had been deleted from the email
server, referred to as the Shadow, on October 31,2006. Mr. Wilson was able to recover
previously deleted emails and documents, or portions of them.
I spoke with Deepkamal Sarang on January 10,2007. Mr. Sarang informed me that he was
instructed to delete emails and did so because the instructions came from his boss. Mr. Sarang
was reluctant to name the person who instructed him but eventually advised me that the
instructions came from "Danish Butt and those individuals".
All emails referred to in this report were recovered by Rob Wilson ofPwC who discovered
that they had been deleted from the KSA's computers. Throughout this report where I refer to
(14)
email correspondence recovered from the KSA's computers, I identify the individual
connected with that specific email address.
4.4 Paper Documents
PwC Tasks Performed
I was informed by Steve Lee that he would organize all of the documents in the KSA main
office. Steve Lee told me that he had organized all ofthe documents in the KSA main office
except for the records in the former office ofYasser Ahmad. I reviewed the boxes prepared
by Steve Lee at the KSA. There were very few electronic accounting printouts, some bank
statements, a few expense reports and some correspondence.
In addition to the documents described above, I obtained the bank statements, cancelled
cheques and deposit books from Rolando Navarro, the financial administrator of the KSA.
Rolando was working out of the former office of Yasser Ahmad and had located those records
in that office. At my request Rolando also provided some supplier invoices, that were not yet
filed, and payroll information from Ceridian, the payroll provider for the KSA.
On January 11, 2007, I reviewed the documents in the former office of Yasser Ahmad, that
had not been reviewed by Steve Lee. I located a box of supplier invoices. These invoices
were in addition to the invoices previously located by Mr. Navarro. I also located other
relevant 2006 fiscal year records such as cash control sheets, cheque stubs and
correspondence.
On March 14,2007, I reviewed additional documents organized by Steve Lee during his
review of the KSA office, and filed by Rolando Navarro, which had not been previously
provided to me. I did not locate any additional expense reports, general ledger accounting
records or missing invoices.
Expense Reports
I spoke with Desmond Rodenbour, Rolando Navarro, Steve Lee and Deepkamal Sarang about
expense reports relating to the period January 1 to November 1,2006. Messrs. RodenboUf,
Navarro and Lee indicated that they had not found any additional expense reports that had not
already been provided to me. Mr. Sarang, an employee with the KSA since 2005, informed
me that the expense reports for 2006 did exist and were filed in a black filing cabinet in the
former office of Aaron Takhar. Mr. Sarang searched the former office of Aaron Takhar and
the former office ofYasser Ahmad but could not locate these records.
Based on Mr. Sarang's insistence that he submitted expense reports in 2006, it seems that
expense reports did exist for 2006 but that some of these documents were removed before
November 1, 2006.
(15)
4.5 KSA accounting records and supporting documents - PWC F"indings
As described in sections 4.3 and 4.4 above, I could not locate significant records of the l(SA.
I would expect the following records to be maintained by the KSA:
a. Electronic copy of the accounting records for the 2006 fiscal 'year maintained in an
accounting software program. The software program would identify the financial
transactions of the KSA and be used to generate the financial statements and reports
such as the general ledger;
b. Paper copies of the electronic accounting records for the 2006 fiscal year such as the
cheque ledger, general ledger, accounts payable listing and payroll ledger;
c. Expense reports, signed and approved, with the original receipts attached and filed by
name for 2006;
d. All invoices approved and filed by supplier name for 2006;
e. Minutes for the meetings of the Board of Directors or Council and the Executive
Council filed in a binder with approval of the minutes evident; alld
f. Employee files for all staff including wages, hOllrs paid and regulatory forms
completed.
During my review I did not locate the 2006 fiscal year electronic acco'unlting records. I ldid
locate one electronic spreadsheet identifying the KSA transactions from January to April 1,
2006; however, in comparing some transactions in that spreadsheet tC) the actual
activity I found discrepancies. I would expect the KSA to maintain and update the electronic
accounting records, on a regular basis; updated accounting records w'ould assist the KS)\. in
making operating decisions, ensuring their suppliers/Government are paid on time and to
ensure that they have sufficient funds in the bank at any' point in
I recreated the KSA's bank account activity in the four CIBC bank accounts (operating, cafe,
capital, health and dental) using the cancelled cheques, lbank statemeJnts and deposit books
from January to November 2006. The cafe fund bank account did not have any activity other
than the initial transfer into the bank account of $1 ,000.
I only found a few expense reports, other than a file fol(ler expense reports for Joe
Bajwa, in various places in the office. I organized these expense reports by name in a box kept
at the KSA main office. I could not locate any expense reports for sonle of the KSA staff, in
particular Mohammad Hussain, Yasser Allmad, Jaivin Khatri and Jatinder Atwal.
(16)
I did locate a box in the fonner office ofYasser Ahmad with invoices addressed to the KSA,
filed by name for fiscal 2006 (such as suppliers for the cafe, office supplies etc) but there were
some invoices missing, in particular, there was no folder of invoices frani AS1' Ventures or
Aaron Takhar.
I did find electronic copies of some minutes and agendas for the Council, Board of Directors
and the Executive Board and some minutes put together in a file folder in the desk of Aaron
Takhar; however, I would have expected the Councilor Board of Directors' minutes and all
resolutions and special resolutions, to be filed chronologically in a binder.
I understand that a number of KSA employee files could not be located by the KSA staff.
It appears that the Prior Council were either not keeping proper records or they deliberately
removed these documents from the KSA main office. I base tllis observation on e:mails I
found indicating the Prior Council's poor record keeping and previous attempts to destroy
email correspondence:
1. Email correspondence between the email address.aaron.takhar(@kusa.ca. identified as
Aaron Takhar and email addresses identified as KSA staff and Directors, d.atecl May
21, 2006 discussing the destruction of emails regarding the referendum question (see
Appendix C):
"deep, danish said hes [sic] already spoken to you about the email
from the kusa.ca domain to gallivan's anonomous [sic] feedback
service about the leak ofthe referendum question. what [sic] is the
status ofyour search into this leak ofin/ormation? did [sic] it indeed
come from our email system? let [sic] me know, thanks
Also, this is a reminder to all ofyou that Gallivan's lawyer has asked
us to "turn over" any emailslmemos on THIS system to them so that
they can know whether or not the referendum WAS INDEED IJre
planned... make sure to delete ANYAND ALL gallivan materielI from
your INBOX, DRAFT and SENTfolders (including this email and any
replys [sic] to it in your SENTfolder)
we [sic] cannot continue to underestimate gallivan, lets [sic] show
them some respect and nail them to the wall!
D.ELETE EVERYTHINGI
deep, can you please make sure that even once its [sic] deleted that
they can't get to it? i [sic] don't know what the chances are but we
dont [sic] want to take ANY chances!
(17)
thanks"
2. Email correspondence from the email address.aaron.takhar@k-usa.ca. identified as
Aaron Takhar to the email address.president@kusa.ca. identified as Danish Butt dated
April 24, 2006 with the title "young parents program" (see Appendix D):
" ... this needs to be taken care ofbecause there are a lot ofcheques
going out and no proper recor(1 keeping... "
3. Email correspondence from the email address.aaron.takhar@kusa.ca. identified as
Aaron Takhar to email addresses iclentified as KSA staff and Directors dated June 7,
2006 with the title "EFFICIENCY?!?!" (see Apl)endix E):
" .. .people secretly "borrowing" money. i J{sicJ know you say to ME
well YOU dont [sic] need to "borrow" monl:y because you ,already
have it ... well to that I say, "well, was I "borrowing" mOne)l last year
when I was making LESS than :vou are this year? "
the borrowers: Jaivin, danish andjoey.... all in different w a ~ v s , also
kulvir i [sic] might add, but hes [sic] paid his dues (at least in dollar
terms)
.. .BTW: yasser and menu, not so bad, but dont [sic] get swept into the
stupidity when you can avoid it ... "
The organization of the accounting records, missing records and lack of any 2006 electronic
accounting records has cost the KSA unnecessary expense. The missing accounting records
also calls into question whether any professional accounltant can provid.e an unqualified audit
opinion on the 2006 financial statements of the KSA.
(18)
4.6 Bank Signatories and Authorizations
The KSA Regulations require a minimum of two signatures on all and three
signatures on any cheques of $3,000 or more. This two signature n1inimum requirement is a
basic internal control to ensure that all expenses are properly approved before payment is
made. Navdeep Bains of CIBC provided the following documents, regarding changes to the
KSA signature requirements:
Letter from AarOl1 Takhar, Danish Butt, Jatinder Atwal and Pa\ran Bassi of the KSA to
Shirley Straumford of the CIBC dated January 26, 2006 informing CIBC that:
"Please be aware ofour policy changes effective immediately:
Transactions ofless than ($1,000) one-thousand dollars vvill require
only one signature. Transactions of($1,000) one-thousand dollars or
more will require two signing officers to sign. In the case D.-f online
transactions to be setup [sic] shortly by CIBC, only one individual,
Aaron Takhar, will have authority over all online transactions.
Details regarding the implementation ofthis plan require further
discussion. It is in the primary stages ofdevelopmerlt. "
Letter from Aaron Takhar, Danish Butt, Jatinder Atwal and Yasser Ahmad of the KSA
to Navdeep Bains ofCIBC dated February 6,2006 informing the CIBC that:
H please be advised ofthe following changes in relation to our
internal policies:
We no longer require t)lVO signing officers for amounts 0.[$1,000 or
more. All transactions will require only the authority ofone signing
We would also like to setup [sic] our online accounts and
have them in full operation. Our contact person for all online
transactions will be Aaron Takhar. This will enhance our ability to
pay bills and transfer funds electronically. Ule appreciate .yourfull
cooperation in the setup [sic] ofthis service. "
(19)
Letter from Aaron Takhar, Danish Butt, Jatinder Atwal and Pavarl Bassi of the KSA to
N avdeep Bains of CIBC dated March 8, 2006 informing the CIBe tllat:
" .. .please be advised ofthe follovving changes in relation to our
internal policies:
We no longer require two signing officers for amounts of$1,000 or
more. All transactions will require only the authority ofone signing
officer. We would also like to setup [sic] our online accounts and
have them in full operation. Our contact person for all onliYle
transactions will be Aaron Takhar. This will enhance our ability to
pay bills and transfer funds electronically. We appreciate your full
cooperation in the setup [sic] ofthis service. The resolution ofthe
Executive is as follows: Resolved that all online transactions be
handled by Aaron Takhar. Further Resolved that Yasser Ahrned [sic]
be granted authority to view "read only" accounts also online. Passed
March 1, 2006. "
The change in the bank signatory to one signature for all transactions is in contravention of the
KSA Regulations. From my detailed review of the bank transactions the KSA began to issue
cheques with only one signature in late December 2005.
5 Documents Reviewed and Interviews Condl1cted
In Appendix A, I list the documents reviewed and indivitluals contacted for this report. III
addition to the individuals identified in Appendix A, I attempted to interview certain
individuals, listed below, but these individuals refused an intervie"r with me.
Interviews Attempted
We attempted to arrange interviews with the following parties:
1. Aaron Takhar, former Director of Finance of the KSA and former employee of tlle
KSA: Mr. Takhar refused an interview with me. Mr. Takhar provided some
comments on the January 25,2007 interim reporting letter ofPwC (see Appendix. R);
2. Vasser Ahmad, fanner employee of the KSA: Nlr. Ahmad refused an interview 1vVith
me. Mr. Ahmad provided some comments on the January 25, 2007 interim repol1:ing
letter ofPwC (see Appendix S);
(20)
3. Da:nish Butt, former President of the KSA: Mr. Butt refused all interview with me.
Mr. Butt was included in a "Group Response" sent via email from Aaron Takhar to me
(see Appendix T);
4. Andrew Westlund, owner of Apex Cornmunications Inc.: I was refused an interview
with Andrew Westlund. Mr. Westlund.'s assistant cancelled an appointment with me
anel directed me to Edmund Lim. Edmund Lim insisted I speak with him instead of
An,drew Westlund, although Mr. Lim was not involved in the mortgage negotiations
between Westlund Properties Corp. an<i the KSA;
5. Jaivin Khatri, former Director of the KSA: Mr. Khatri never replied to my requests for
an interview. Mr. Khatri was included in a "Group Response" sent via email from
Aaron Takhar to me (see Appendix T);
6. Jatinder ("Joey") Atwal, former Director of the KSA: Mr. Atwal never replied to my
requests for an interview. Mr. Atwal a;greed with the comments of Aaron Takhar and
Yasser Ahmad regarding the January 25,2007 interim reporting letter ofPwC (see
Ap:pendix U) and was included in a "Group Response" sent via email from Aaron
Takhar to me (see Appendix T);
7. Mohammad "Elijah" Hussain, former employee of the KSA: Mr. Hussain never
replied to my requests for an interview. Mr. Hussain was inclucled in a "Group
Response" sent via email from Aaron to me (see Appendix T); and
8. Meenu Saran, former employee of the ]<.SA: I was unable to reach Ms. Sarall.
6 Detailed Findings
During my review of the KSA conlputers and electronic records, I could not locate any
electronic accounting records for the KSA for the 2006 fiscal year. I did locate some printollts
of accounting reports for 2006, indicating that electronic accounting records for 2006 did
exist.
I understand that during an interview with Desmond Rodenbour at the KSA main office,
Yasser Ahrnad advised that the 2006 accountin.g records for the KSA were maintained on a
portable laptop computer that Mr. Ahmad says he left on his desk in his KSA office on
October 31, 2006. In email correspondencewithme.Mr. Ahmad stated that the laptop was
left in his office at approximately 4:30pm on October 31,2006. I compiled an inventory of
high value items in the KSA main office, by office. There was flO laptop in the offic'e of
Vasser Ahmad when I entered his locked on November 1, 2006.
(21)
I recreated the bank account activity for the KSA from January to November 2006 anel noted
certain payments.
Transactions With Individuals Or Companies Not To The
The KSA was involved in the following transactions with individuals or companies, not
related to the KSA, which up to this point in my investigation I found ll0table:
$580,000 loan to Westlund Properties Corp. and $40,00() promissory loan to A..pex
Conlmunications Inc. and Andrew Westlund (Section 6.1)
$200,000 loan to Inderjit Johal out of the Health alld Delltal Fund (Section 6.2)
$1,053 paid to Rogers Wireless on the account of Gurpreet Cheema and $10,202 paid
to Rogers Wireless on the account of the KSA (Section 6.3)
$5,000 paid to Bilal Cheema (Section 6.4)
$1,776 paid to Dolo Investigations (Section 6.5)
$20,050 paid to Vancouver RMR Station, Harpreet Daljit Sandhu and I-Iarjit
Sandhu for an event called the "After Party" (Section 6.6)
6.1 Mortgage with Westlund Properties and Promissor':y Note from Apex
Communications
It appears that the KSA withdrew over $620,000 from their investments in December
2005 and lent the funds to Westlund Properties Corp., Apex COlnmunications Inc. aIldl Andrew
Westlund.
The KSA loaned Westlund Properties Corp. ("Westlund") $580,,000 on December 21, 2005
for two years at 5% interest per year. This loan is secured. by a second mortgage on a
commercial building located in Surrey and a personal guarantee by Andrew WestluTIld.
In addition to the second mortgage, the KSA also loaned Apex ("Apex.")
and. Andrew Westlund $40,000 on January 1,2006 for two years at 5% per year, as described
in a prolnissory note. There was no security for tIle promissory note.
I reviewed the Apex Website and found that Apex is a telecomrIlunications company founded
by Andrew Westlund, who is also the company President. operates retail outlets in
British Columbia providing telecommunications and security services. Edmund Lim is the
(22)
Vice President Finance of Apex. I reviewed a corporate search for W and fOUIld that
Andrew Westlund is the President.
For the following reasons I consider these loans to be high risk investnlents:
a. The promissory note from Apex and Mr. Westlund is urlsecure(i: and
b. The KSA second mortgage securing the $580,000 loan rnay not be fully secured
because the property located at 13734 104
th
Avenue in Surrey (the "Surrey
has an assessed value of $1.277 million (according to 2006 City of Surrey tax
assessnlent) and was assessed at $1.142 million in 2005; however there is a Roynat
Inc. first mortgage with a principal value of $1.1 milliorl registered against it. The
tenn of the Roynat Inc. mortgage is April 15, 2004 to March 15,2009. We do not
know the amount owing on the first mortgage.
The KSA Regulations prohibit high risk investmeIlts.
Section VIII, Article 7.6 of the KSA Regulations states:
"The Society shall not invest in high-risk investments, such as stock
speculation, junk bonds or unregulated commodities. n
I was advised by James Broad, the lawyer who registered the second mortgage, that
a "special resolution" was passed and signed by the Board of Directors approving this
investment. I did not find a copy of this special resolution in the KSA lnain office (as noted in
Section 4.5 above, I would expect all resolutions and m1.l1utes to be filed in a binder). I was
provided with the following documents from Mr. workiJng paper files by Farris:
December 19,2005 letter from Aaron Takh.ar as Chairperson and Director of Fi.nance
of the KSA to James Broad instructing Mr. Broad to proceed with the loan;
Minutes of the Executive Board Meeting dated Decenlber 6, 2005 that includes the
following resolution:
"Investments - As mentioned before, Aaron, Jaivin and ..loey have
been in talks with a private investment firm and htlVe approved the
deal. It is now up to this Board to rnake afinal decision.
Motion: EBOD 2005-307 Jaivin/Joey
(23)
BIRTall funds not required to be held as liquid security by the
Association's mortgage be preparedfor transfer
BIRT the details ofthe transaction be handled b}' the Director of
Finance
Carried"
January 5, 2006 letter from Aaron Takhar as Chairpersoll and Director of Fina:nce of
the KSA to James Broad instructing as follows:
"The difference in the amount ofthe mortg"age to Apex
Communications Inc., $40,000 and the actual arnount given in
trust to you, $580, 000 can be given to Apex Inc.
based on them signing a promissory note in the amount of
$40, 000. An amendment to the mortgage is not "
Navdeep Bains of the CIBC provided the following docurnents to me:
December 7, 2005 letter from Aaron Takhar as Chairperson and Director of Finance to
Mr. Bains instructing the CIBC to transfer $580,000;
December 14, 2005 letter from the KSA Executive Boar'ld of Directors to Navdleep
Bains instructing the CIBC to transfer $580,000 from the investment portfolio;, and
Minutes of the Executive Board Meeting dated Decembler 6, 2005 that includes the
resolution for an investment with a private investment firm.
An<irew Westlund of Apex refused to speak with me, I told to contact Edrnund
Lirrl, Vice-President Finance of Apex. Although Mr. Lim was 110t involved in the mortgage
negotiations between Westlund and the KSA, he did provide following informatiorl:
a. Aaron Takhar was introduced to Andrew Westlun<l throlLgh a friend of Aaron r-rakhar;
b. Aaron Takhar approached Andrew Westlund regarding a loan from the KSA to Apex;
c. Andrew Westlund did not meet with any other representatives of the KSA, COllncil
members or staff, regarding this loan, other than Aaron lrakhar; and
d. Apex considered the $40,000 promissory note between the KSA and Apex to b,e
secured by the Surrey property.
(24)
Aaron Takhar refused to attend an interview with me and Bob Sandy. Bob Sandy arid. I
invited Mr. Takhar to provide comments on the January 25, 2007 interim reporting letter of
PwC and those comments are attached as Appendix R. M[r. Takhar disagreed with m)'
reference to the applicability of the February 18, 2005 regulatiollS of the KSA; howev,er I
understand from a review of the affidavit of Desmond Rodenbollr, dated November 22,2006,
that Mr. Justice Tysoe ordered that the correct regulations governing the KSA are the
regulations dated February 18,2005. Mr. Takhar did not :provid.e me with a copy oftlle
regulations he claims were in effect at the time of this mortgage: so I cannot comment on those
regulations.
I received, from Titus Gregory of the KSA, a copy of KSA regullations dated January 6, 2006
("January Regulations"), found in the former office of Aaron Takhar. It\.lthough the date
(JaIluary 6, 2006) on the January Regulations is after the date (I)ecember 21, 2005) of the
mortgage with Westlund, it's possible that these are the KSA that Mr. Takhar
referred to in his comments to me. I reviewed this document anJd have the following
observations:
Section I, Article 1.4 of the January Regulations includes a definition for the position
of Executive Advisor (a position not defined in the KSA Regulations) with duties such
as advice on "financial matters and investments, in addition to other duties. This
position may be contracted out ifdeemed necessary. ";
Section I, Article 1.4 of the January Regulations includes a definition entitled of
Meeting Motion (this definition is not included in the KSA Regulations) with the
following definition "shall mean the resolution sig'ned a.rId passed by at least three (3)
Executive members. Executive members being one ofthe following: President,
Treasurer, Vice President Internal Affairs, Vice President External Affairs, Vice
President Events & Student Life. The resolution must be presented to the Boar,d of
Directors ifanother voting Board member wishes to challenge it. The Board
entertain a motion to disprove it by a majority vote ";
Section II Article 7.8 of the KSA Regulations inclu.des trLe following text whicll was
not included in the January Regulations "While in camert;l, Council shall not consider
or vote on motions that require a Two-thirds (2/3) Resolution, including chancges to the
Regulations or Policies ofthe Society ";
Section VIII Article 4.4(vi) of the KSA Regulations provjdes for Council to apI>rove
the Executive Board minutes in which a contract is appro'ved before a contract ean be
signed. The January Regulations do not require this approval of Council a
contract can be signed;
(25)
Section VIII Article 4.6 of the January Regulations allo,;v contracts to be approved with
an out of meeting motion approved by the President, Treasurer and Vice
External Affairs. The KSA Regulations require a Two-thirds resolution of Council. In
addition the KSA Regulations include subsections 7 to 11 regarding contracts. These
subsections were not included in the January Regulations;
Section VIII Article 7.1 of the January Regulations states that the Executive Advisor
and the Treasurer co-manage the financial investments of the KSA. The KSA
Regulations states that the General Manager and the Director of Finance co-manage
the financial investments of the KSA; and
Section VIII Article 7.4 of the January Regulations state "The Executive Advisor and
the Treasurer, on their joint approval, mayt purchase or Jplace the Societys [sic.l assets
in investments such as Realestate [sic] or reasonably secure land investments, as well
as any other investment yvith a reasonable [sic] secure rate ofreturn ". The same
section in the KSA Regulations state "The General Manager and the Director of
Finance, on their joint approval, may purchase or place the Society's assets in secured
investments such as deposit accounts, ofdeposit, savings bonds, investment
grade bonds and investments, government treasury bills and guaranteed invest,ment
certificates. ".
It seems that the January Regulatons provide significant financial decision making
responsibilities with the Executive Advisor anel the Treasurer. These January Regtllations
also specifically refer to real estate investments requiring the approval of only the
Execlltive Advisor and the Treasurer. It seems that these inclusions in tIle January
Regulations may be a retroactive method to ensure that the ITlortgage with Westlun.d would
"be an acceptable investment according to the regulations of the KSA.
.Mr. Takhar disagreed with my conclusion that the mortgage and promissory note are high
risk, Mr. Takhar stated that it was at the discretion of the KSJA to determine what VIas
high-risk. My reasons for considering the loans high risk are: described above. Mr. Takhar
indicated that the commercial property assessment available to the KSA at the was
outdated and that the value of the property was not accurately reflected. Mr Takhar stated
that the KSA did its own research; I have not been provided or located any of the
research performed by the KSA, at the time the loan was approved. I have not beerL
I)rovided with any information to support the assertion that the Surrey property was
11ndervalued at the time of the loans.
(26)
I also reviewed the following documents:
a. Mortgage document from a company named Kultak Financial II1C. ("Kultak") to
Westlund in the amount of $150,000 dated October 11, 1996 for a one year term and
signed and filed by James Broad, Barrister & Solicitor. The mortgage document lists
the address of James Broad as 9337 Scott Road I)elta BC V4C 6R8;
b. BC Company Search for Kultak Financial II1C. dated November 8, 2006, showing Alan
Takhar and Kuldip Takhar as directors. The address for Alan alld Kuldip Takllar is
listed as 13862 56A Street Surrey BC V3S 2X5. The registered address for Kultak is
listed as 9337 Scott Road Delta BC V4C 6R8;
c. Insurance document for Westlund, as the insurecl, dated May 30, 2005 showing Kultak
as a creditor on the Surrey property;
d. Ceridian payroll printout of the KSA listing the address of Aaron Takhar as 13862 56A
Ave. Surrey BC;
I have the following observations:
The December 6, 2005 Executive Board. Meeting minutes refer to a private
investment firm but the mortgage is with a telecommunications company;
The December 6, 2005 Executive Board Meeting minutes did not m.ention the total
amount of ftlnds to be loaned to Apex trLerefore the KSA Board Members may not
have realized the amount of the loan;
Correspondence between Aaron Takhar and CIBC indicates tIlat the amount of the
funds to be transferred was $580,000; it is ul1certain why the additional $40,000
was loaned as a promissory note instead of increasing the mortgage to $620,000;
and
Kultak loaned money to Westlund in 1995. Alan and Kuldip Takhar are tb.e
shareholders of Kultak. The addresses for Alan and Kuldip Takhar and Aaron
Takhar are listed as the same. It seems l i k e l ~ y that Alan and Kuldip Takhar are
related to Aaron Takhar. It seems that the KSA nlay have been introduce(l to
Westlund and Apex through the Takhar family's prior relationship.
(27)
6.2 Inderjit Johal
The KSA entered into a loan agreement with Inderjit Johal on March 11, 2006 with the
following terms:
a. $200,000 principal amount;
b. Due date of October 15, 2006; and
c. Annual interest rate of 6%.
Mr. Johal's promissory note was witnessed by Danish Blutt and Joey Atwal and appears to
have been unsecured.
I could not locate any KSA Council minutes or other documentatioll approving or indicating
the reasons for this loan.
I note that the funds advanced to Inderjit Johal were paid out of the KS.A Health and I)ental
bank account on March 13, 2006. During my review I noted a special I<'SA bank account with
the CIBC entitled "Health and Dental Premium Furld". This account appears to be used to
administer the health and dental funds collected an,l disbursed by the KSA, as required by the
KSA Regulations noted below.
The repayment of this loan, including accrued interest, was made on November 17, 2006;
more than one month after the loan became due. Desmond Rodenbour found the promissory
note along with the undeposited cheque fronl Inder::iit Johal on November 15, 2006. Given the
size of the investment, the cheque should have been deposited on the due date of October 15,
2006.
Section VIII, Article 8.5i of the KSA Regulations states:
"The KSA Health and Dental Fund
... the fund was designated by the membership to only be usedfor the
purpose ofsupplying members yvith health and dental insura,nce
coverage and related services. "
I note that the loan appears to be an investment for the KSA to generate interest incorne and
was not used for the purpose of supplying members with health and dental insurance coverage
and related services, as required in the Regulations,.
(28)
"The Society shall not invest in high-risk investments, such as stock
speculation, Junk bonds or unregulated commodities. "
This loan appeared to be a high-risk investment. I base this on tIle following:
There was no documented due diligence on Inderjit Johal (unknown to the
current Council) in particular, nothing to indicate the credit history of
Inderjit Johal;
there is no approval by the KSA Board of Directors;
there was no security for this loan; and
the loan was a significant amount, representing 29% of the total funds in
the Health and Dental bank account on March 13, 2006 (the date the funds
cleared the KSA bank account).
"Cheques and other officialfinancial instruments dealing with
expenditures shall be signed by two (2) signing officers, once the
appropriate level ofauthority has approved the expenditure.
However, ifthe cheque or other official financial instrument
represents an expenditure ofthree thousand dollars ($3000.00) or
more, it shall require the signatures ofthree (3) signing officers. "
The $200,000 cheque addressed to Inderjit Johal dated March 11, 2006 was
signed by only two parties; Danish Butt and Joey Atwal. The KSA Regulations
required three signatures on this cheque.
Inderjit Johal is not known to the current KSA council members. I was unable to
learn anything about Inderjit Johal from the Prior Council. Danish Butt refused to
attend an interview with me. Joey Atwal never responded to my requests for an
interview; however Mr. Atwal did send me email correspondence on April 23,
2007, a copy of the email correspondence is attached as Appendix U. In ernail
corrrespondence with Danish Butt and Joey Atwal, I was not provided witll an
explanation for the loan to Inderjit Johal.
(29)
6.3 Rogers Wireless
November 2006 to March 2007
During the period November 2006 to March 2007, the KSA's account with Rogers Wireless
was charged $6,015.66 (see Schedule 4 for details), with.out the knowledge of the current KSA
Council, as follows:
Cell Phone User Name
Meenu
Danish
Joey
Jaivin
Vasser
No specified user name
Abeer Ahmad
Total Charged
Cell Phone #
604-765-0649
604-765-1251
604-807-2252
778-995-3730
778-995-6173
778-996-5544
780-901-6173
Amount
$ 441
$2,646
$ 267
$ 874
$1,461
$ 183
$ 143
$6,015
There is a current outstanding bill as of March 2007 of $6,526.48 with Rog,ers Wireless. I
note that Danish, Joey and Jaivin are former Directors of the KSA who left office on October
31, 2006. I understand that no cell phones were retumetl to the current KSi\. Council members
by former KSA Council members or former employees.
The Rogers Wireless account was in the name Kwantlerl College (Yasser Ahmad) and Vasser
Ahnlad was the person who authorized all of the cell phones, usage and billing for this
account, according to Rogers Wireless. According to Rogers W"ireless, the KS.A's account
was set up for online billing, meaning that there were no paper bills sent to the KSA office. I
did not locate any Rogers Wireless invoices at the KSA main office, other than the first page
of the Rogers Wireless invoice addressed to Gurpreet C:heema and orle invoice addressed to
Kwantlen College (Yasser Ahmad).
I spoke with Kulvir Gill, fonner Richmond Director, who informed me that Aaron Takhar
offered him a cell phone paid for by the KSA in exchange for extra hours worked by :Mr. Gill.
I note that the employment contract for Yasser Ahmad provides for the use of a cell phone, at
no charge to Mr. Ahmad. Therefore, it appears that the Prior COUI1Cil used cell phones as a
fonn of remuneration for staff and Directors.
February to October 2006
During the period February to October 2006 the KSA paid $11,255 to Rogers Wireless for cell
phone services (see Schedule 3). These payments can be broken down as follows:
(30)
Rogers Wireless account in the name of Gurpreet Cheema
$ 1,053 l
Rogers Wireless account in the name of Kwantlen College (Yasser Ahmad)
$10,202J
Total Roger Wireless Payments by the KSA $11,255
The average monthly cellular phone bill was over $1,100. This seems high. because the KSA
also maintains regular telephone lines to be used for business purposes.
Section I, Article 5 of the KSA Regulations states:
"The mission statement ofthe Kwantlen Student Association (KSA) is
to support its members during their time ofstudy by ensuring adequate
provision for their welfare, activities, political and social needs"
It seems unlikely that the business of the KSA would require monthly cellular bills of over
$1,100.
I did not locate any nlinutes approving the payment of the cell phone bills for Gurpreet
Cheema or the KSA.
I did locate the following enlail corresponden.ce phone bills:
a. Email correspondence from the email address.aaron.takhar@kusa.ca. identified as
Aaron Takhar to email addresses identified as KSA staff and Directors on April 28,
2006 (see Appendix F):
" ...joey - just WORK... and stay offthe phone (you know what I
mean) calls to the middle east are too expensive for us ... "
b. Email correspondence from the email address.aaron.takhar@l<usa.ca. identified as
Aaron Takhar to the email address.yasser.ahmad@kusa.ca. identified as Vasser
Ahmad on August 6, 2006 (see Apperldix (r):
"yasser, ... there was a 1300 online bill jJayment, I'm assuming
is the rogers [sic] bill, however, could you show me the bill, we need
to start enforcing anything over $75 otherwise people (ion 't respect
it. "
(31)
6.4 Bilal Cheema
The KSA paid Bilal Cheema $5,000 on August 10, 2006. The cheque was signed by "both
Danish Butt and Yasser Ahmad. I could not locate any supporting docurne:ntation. for this
amount at the KSA main office.
Bilal Cheema attended an interview with me and Bob Sandy on March 6, 2007 to discuss the
work he performed for the KSA. Mr Cheema made the following comments:
Bilal Cheema was approached by Danish Butt in February 2006 to provide assistance
with communications issues and image consulting regardin.g (a) a special general
meeting in the Fall 2005 (b) perceptions of irregularities around student elections (c)
expenditures (d) cafe closure due to renovations;
Mr. Cheema's work period covered March to Allgust 2006;
Mr. Cheema destroyed his notes from the meetirlgs but he provided me with (i) a copy
of a contract between the KSA and Bilal Cheema, signed by Bilal C ~ h e e m a , Danish
Butt and Jaivin Khatri, (ii) Mr. Cheema's inlvoice to the KSA and (iii) a log of meeting
dates. I did not locate a copy of the contract, in,roice or log of meeting dates that Mr.
Cheema provided to me, at the KSA's main office;
Mr. Cheema would meet with Danish Butt and on occasion Jaivin Khatri but l1e never
met with other KSA Directors or staff or knew whether there was Board approval for
his work;
The meetings between Mr. Cheema and Danish Butt woulel be held at the Starbucks in
Surrey; Mr. Cheema never attended at the KSA office;
Mr. Cheema never provided a specific work product such as a repoli, letter or press
release. Mr. Cheema provided verbal advice in Ineetings with Danish Butt and
sometimes Jaivin Khatri;
Mr. Cheema charged the KSA sixty-seven (67) 110urs at $75/hour which totals $5,025
but the invoice was rounded to $5,000;
Mr. Cheema was contacted more than once by Danish Butt for assistance with the
October 2006 student campaign but Mr. Cheema refused;
(32)
Mr. Cheema vaguely recalled the email from Danish Butt I) and
acknowledged providing Jacques Leger's name as a possible Officer
("CRO") candidate; and
Mr. Cheema has never had any with Aaron Takhar, [,ut knows of him.
I found the following deleted email corresponldence, suggesting that the Prior Council
attempted to secure Jacques Leger as the CRC) for the KSA election ()ctober 17 to 19, 2006
al1d attempted to organize and provide indivicluals to campaign in election:
a. An email from Don Crane of Rush Crane Guenther to Marika Giles of Hungerford
Tomyn Lawrenson and Nichols, datedl August 31, 2006 discussing Messrs Schiffner
and Bouwman as possible candidates for CRO with a preferetlce for Mr. Bouwn1an
(see Appendix H);
b. Return email from Ms. Giles to Mr. Crane on September 1, 2006 indicating that they
are consulting with their client (see A]ppendix H);
c. An email to Aaron Takhar (at the email address.finance@kusa.ca.) from Mr. Crane,
dated September 1, 2006, forwarding the above emails (see A.ppendix H);
d. An email from the email address.aaron.takhar@kusa.ca. ideIltified as Aaron Takhar to
the email address 'president @kusa.ca' identified as Danish Butt and the email address
'vpintemal@kusa.ca' identified as Jaivin Khatri forwarding all 3 of the above emails,
dated September 1, 2006 (see Appendix H):
"keep updated, read below... ourfInal surprise will be, guess
who ...Jaques [sic] II DELETE THlS EMAIL RIGHT andfrom
your trash folder II"
e. An email from the email address.president@kusa.ca. identified as Danish Butt to Bilal
Cheema, dated September 6, 2006, with the subject "Jaque [sic]" (see AI)pendix I):
"Bilal, What in the Y1/orlds going on with Jaque [sic]? AClrron 's spoke
[sic] to him on several occasions, so has our legal counsel Don Crane,
and it seems to us that he isjust not interested anymore. again I'm
close to 100 percent sure that fron'1 [sic] a little pressure from you,
you're able to convince him. Tell him all he needs to do is beat the
other guys price and ofthe diJ.rerence [sic] we'll give him under
the table. Man I can't even tell you how HUGE it would lJe to get him
onside, it would save of[sic] tons oftime and effort. Lemme [sic]
(33)
know man I realize you're busy, but brotha[sic] tell me what else 1
need to do to make this happen. Flopefully t{ilk to you soon. Sincerest
Regards, Danish Butt President K"wantlen University College Student
Association"
f. Email correspondence from Aaron Ta]khar (a deleted documellt found by Rob Wilson
on the hard drive of Aaron Takhar). l'he email discusses Leger as the
preferred candidate ifhe can provide the senrice significantly cheaper due to the poor
financial position of the KSA. This elnail appears to be in response to an email from
Don Crane to Aaron Takhar on Septernber 6,2006 (see Appendix J);
g. Facsimile from Don Crane to Aaron T'akhar, dated September 15, 2006 including an
email from Don Crane addressed to Aaron Takhar discussing the eRO appointment of
Mr. Schiffner instead of Mr. Leger, including a concern by Mr. Crane that Mr. Leger
had to be prodded into submitting an application (see Appendix K); and
h. An email from the email address.aaron.takhar@kusa.ca. iderltified as Aaron Takhar to
the email identified as Danish B"utt, dated September 17,
2006 with no subject line (see Appendlix L):
"we gave hilal $5,000 so what the [expletive] is he going to dofor us?
Lets [sic] sit down with him closer to the election, but ma!,e sure you
make clear to him NOW instead oJrlater, that we simply need man
power come election time, and that he shoul(} have at least 4-6 people
campaigning as students (even ifthey don't go to school) lduring the
three polling days!! Make this point very clear!! and THEN we );i;'ill
make his Hcontract" for the 5,000 and what services he performed!!
tell him to clear schedules ofhis people for those says [sic] in
particular! give him notice!! DELl!:TE TiflS EMAlL< and delete it
from your trash folder after!!"
Bob Sandy and I showed the above email con*espondence (Appendix L) to Bilal
Cheema. Mr. Cheema stated that he had neve:r had any dealings with
Takhar and that this email wassentalmostarnonthafterhiscontractenlded.Mr.
Cheema stated that he had a contract with the KSA and did not perfolID any worJk
for the KSA past that date or during the Octor)er electiorls.
I spoke with Jacques Leger who stated that:
Mr. Leger was approached by Bilal Cheema regarding the KSA October
election;
(34)
Mr. Leger was contacted by another i]tldividual (Mr. Leger could not
remen1ber the person's name) who as]k.ed Mr. Leger ifhe WOllld be
willing to have his name submitted for the election;
Mr. Leger stated that no one suggested that he ]Jllatch another bid and "get
paid under the table". Mr. Leger that he 'ould never clo anything
like that;
Mr. Leger spoke with the lawyer, he could not remember the lawyer's
name, regarding the election in about August or September; and
Mr. Leger recalled that he was very busy at the time of the KSA electiol1
therefore he submitted his resume an(l an "outrageous bid" price to the
lawyer. Mr. Leger never heard back from the lawyer. Mr. L,eger does not
have a copy of the email with the amount of the bid submitted.
In his email correspondencetome(seeAppelldixR).Mr. Takhar stated that he did not recall
the above emails.
6.5 Dolo Investigations
The KSA paid $1,776 to Dolo Investigations on October 26,2006. 1"1he cheque was signed by
Yasser Ahn1ad. The invoice is addressed to )\'aron Takllar without allY' reference to the KSA.
The invoice indicates that surveillance work 'Nas perfonned on Octol)er 19, 2006. The KSA
election occurred on October 17 to 19,2006.
Desmond Rodenbour contacted Dolo to obtain a copy of the report but was
refused.
I understand that pursuant to the Court Order dated August 21, 2006, the Irlterim Council
cannot approve or disburse any funds nor enter into contracts out of the ordinary course of
business. The payment of an invoice for surveillance w'ork addresse,i to Aaron Takhar does
not seem to be in the ordinary course of KSA business.
In his email correspondencetome(seeAppen.dixR).Mr. Takhar indicated that the services
were for the KSA but he did not provide any ,details as to how these services relate to the KSA
mandate.
(35)
6.6 Afterparty
On November 1, 2006 when I entered KSA office 0'1244 (located in the KSA's main office) I
found copies of cheque stubs tacked to a board. T h ( ~ s e cheques, paid Ollt of the KSA bank
account, are as follows:
Cheque # Cheque Cheque Payee
Date
13701 March 10,
2006
Vancouver RMR Station I
13750 March 30,
2006
Vancouver RMR Station I
13751 March 30,
2006
Harpreet Heir
13777 April 13,
2006
Daljit Sandhu
13778 April 13,
2006
Harjit Sandhu
Total Paid by the KSA
-ltd.
Date Cheque Cheque
Cleared SignatoJ[ Amount
Bank y
April 28,
2006
Jaivin
Khatri
$ 2,750
April 28,
2006
Jaivin
Khatri
$ 4,300
April 28,
2006
Jaivin
Khatri
$ 3,000
April 17,
2006
Danish
Butt
$ 8,000
April 13,
I
Danish $ 2,000
2006 Butt
$20,050
(36)
I found a contract between the KSA and Harjit and Daljit Sandhu in the amount of $20,050 for
an event held on April 29, 2006 called the "After Party". The contract was signed by Danish
Butt and Joey Atwal on behalf of the KSA. 1'he contract states "Whereas the KSA was
promoted to its membership at Kwantlen University College promoted [sic] a youth event,
partly organized b)J the KSA, at other youth locations around the low'er mainland". There is
no other description of the event or what exactly the event was supposed to prornote.
The contract also states "Whereas all receipts must be provided to the KSA on or before May
15, 2006, by Daljit Sandhu for any and all eXj7enSeS directly or indirectly related to the After
Party". I did not locate any receipts for the Alfier Party at the office of the KSA..
I found one reference to the "After Party" in the May 22, 2006 Eee lneeting minutes as
follows:
"VP Events Report
After party with B21 on An organized water balloonfig'htl and set up
few pools and sprinklers for a better sumrner environment"
I did not locate any reference to Board of approval for this e'vent ill the minutes of the
meetings of the Board of Directors of the KS1\. I did locate the following email exchange
related to the "After Party" dated May 22, 2006 with the subject "Re: afterparty and health"
(see Appendix W). From email address.aaro:n.takhar@kusa.ca. identified as Aaron Takhar to
email address 'president@kusa.ca' identified as Danish Butt and email address
'vpintemal@kusa.ca' identified as Jaivin Khatri:
(1) Any money from the afterparty' guys? I've already reminded you
danish, [sic] and your [sic] ottawa [sic] on tues so it
doesn't look like anything is going to happen before then, where have
you guys been over the past few weeks? almost [sic] 20K to these
guys?I?!"
Reply from email address 'president@kusa.ca' identified as Danish Butt to email
address 'aaron.takhar@kusa.ca' identified as l\aron Takhar dated May 22, 2006
(see Appendix W):
HI 'II get on the formal guys, he's su,pposed to come see me Afonliay, I
called him afew times he picked UJ7 once by accident because i [sic]
blocked the number 101 worst case scenario i 'II [sic] go to his house
we have some mutual friends from teh [sic] community, i 'II [sic] get
the money. "
(37)
I found a deposit into the KSA bank account on No,rem"ber 17, 2007 for $3,000
from D. Sandhu. It's possible that this is a re:payment of a portion of the $20,050
paid by the KSA for this "After Party" event.
I spoke with Kulvir Gill, former Richmond WIlO stated the following:
that he attended the "After Party" event at a club in Vancouver. Mr
Gill could not recall the name of the club;
that the event was promoted on campus and was attended by other
KSA board members as well;
that the KSA wanted publicity because of bad press;
that he recalled on.e meeting where the group organizing the "After
Party" made a presentation to the KSA board of directors. Mr. Gill
could not recall the name of the group organizing the "After Party";
and
that the event was approved by Aaron r[akhar and Danish Butt.
I also spoke with Bikram Gill, former Vice President Events, who stated the
following:
that he never organized or attended the: "After Party" event, even though
Mr. Gill was the Vice President Events for the KSA;
that he was involved in the organizatio:n of the "Moonshine Dance", an
event planned for Spring 2006, that was cancelled because of an issue with
the liquor licence;
that he thought the "After Party" event was a conlbined event that was co
hosted with another orgal1ization, Douglas College; and
that any KSA event has to be approved before the event can happen so the
"After Party" must have been approved.
(38)
The "After Party" cost of $20,050 seems higbl for a KSA event becau.se:
Bikram G-ill stated that he had a budget of $1 0,000 for events for all
the KSA campuses for the year; and
I reviewed a document containin.g a of $20,170 for the
Welcome Week events in the Fall of 2006. The Weicollle Week
events included activities at campuses, Surrey, RichmoIld and
Langley.
I was not able to contact Rarjit Sandhu and Daljit Sandh.u as I had no contact in.formation for
them. As I've indicated before, Prior Council members Danish Butt refused an interview with
me and latinder Atwal never replied to my re(luests for an interview. 'rherefore I did not have
any additional infonnation from them concerrling the pu.rpose of the "After Party".
Danish Butt, Jatinder Atwal and Jaivin Khatri appear to 'be the KSA Directors w'ho approved
the "After Party" expenses since they signed the cheques and/or contract related to the "After
Party".
Transactions With Former And Former Council :Melnbers Of
The KSA And Related Companies:
The KSA was involved in the following transactions with former employees and former
Council members of the KSA and related conlpanies, wllich up to this point in llly
investigation I found notable:
$67,794 in estimated unsupported paYlnents to A.aron Takhar an.d AST vrentures
(Section 6.7)
$897 overpayment to New Concept Renovators (Section 6.8)
$16,676 in estimated unsupported payrnents to Mohammad Hussain (Section 6.8)
$17,252 in estimated unsupported payrnents to Vasser Ahmad (Section 6.9)
$21,087 in estimated unsupported payrnents to Danish Butt (Section 6.10)
$10,997 in estimated unsupported payrnents to Jaivin Khatri (Sectioll 6.11)
$9,017 in estimated unsupported paymtents to Jatinder Atwal (Sectio:n 6.12)
(39)
6.7 Aaron Takhar and AST Ventures
KSA made estimated unsupported payments of$67,794 for the services of Aaron Takhar as
Executive Advisor. My analysis is set out as follows:
Paid to Aaron Takhar:
Cheques out of the KSA operating account in September 2006 (Sch.edule 1) $ 10,000
Paid to AST Ventures:
Cheques out of the KSA operating account (Schedule 1) $103,436
Total payments by the KSA for the services of ..Aaron Takhar $113,436
Amount Due for the Services of Aaron Takhar:
Salary as Director of Finance for January 2006 $ 1,993
Estimated Salary as Executive Advisor February to October 2006 $ 43,650
$ 45,643
Estimated Unsupported Payments by the KS)\. $ 67,794
Aaron Takhar was the former Director of Finance of the KSA from approximately May 2005
to January 2006 and became the Executive Aldvisor of tIle KSA from approximately February
2006 to November 1, 2006. Desmond Rodenbour, (Jeneral Manager of the KSJ\.,
subsequently terminated Mr. Takhar's emplo:yment witll the KSA. AST Ventures Inc. is a
consulting company that invoiced the KSA for the services of Aaron Takhar (discussed further
below).
Aaron Takhar
Schedule 1 identifies the KSA payments to Aaron Takhar and AST VeJntures from January to
November 2006.
There were two payments of $5,000 each pai(l to Aaron Takhar in September 2006. The
r
$5,000 cheques to Mr. Takhar were signed by Jatinder Atwal and Yasser Ahmad, respectively.
The employment contract, dated August 1, 2006, between the KSA a:nd Aaron 1"'akhar states
that Mr. Takhar is to be paid $4,850 per month. It's unc:,ertain why N[r. Takhar received these
two $5,000 payments; however we did locate the following email on tIle hard drive of Aaron
Takhar addressed to "Yasser", not dated (see .Appendix M):
"yasser, a couple ofthings: ... also, please cut me a chq [sic] for
$5,000for the month ofaugust ... n1Y name should be on i t ~ thats [sic]
(40)
it. I'm at $5,OOO/monthjust like you now... L:)ELETE THI.. 'i EAMIL
[sic}, and then empty your trash!!"
In email correspondence with me, Mr. Takhar states that the $150 difference between each of
the $5,000 cheques paid to him by the KSA aJt1d his morlthly gross salary of $4,850 are regular
expenses incurred during the course of emplo:yment. Mr. Takhar did not provide any detail or
supporting documentation for these amounts. I did flot find any expense reports for Mr.
Takhar for these amounts.
I reviewed the employment contract between Aaron Takhar and the KSA, dated August 1,
2006. Based on the contract Aaron Takhar would be entitled to an amlual salary of $58,200
Mr. Takhar did not have a written employmerlt contract for the periocl to July 2006.
Therefore, to detemline the estimated amount due to Aaron Takhar for the Febru.ary to July
2006 period I assume that Mr, Takhar would l)e entitled to the same level of compensation as
in the contract dated August 1, 2006 The amount dlle to Aaron Takhar for the nine months is
$43,650.
The employment contract stipulates that no payroll d.eductions be withheld yet refers to Mr.
Takhar as an 'employee'. This is in contraveIltion Employment Insurance Act, Income
Tax Act and the Canada Pension Plan. The KSA may be liable for payroll deductions on the
wages of Aaron Takhar as well as any assessed penalties and interest on unremitted payroll
taxes.
Mr. Takhar did not provide any comment on the lack of :payroll taxes withheld on the
amounts paid to him by the KSA. I understan,d from Rolando Navarro that Mr. has not
offered to repay the witholding taxes to the KSA.
AST Ventures
The KSA paid AST Ventures $103,436 from to August 2006 (see Schedule 1).
It appears that these payments by the KSA to i\ST Ventllres relate to the services of Aaron
Takhar as Executive Advisor. Based on the following I believe that Aaron Takhar has an
interest in and/or controls AST Ventures:
a. Aaron Takhar's full name is Aaronjeet Singh Takhar. Mr. Takhar's initials AST are
the same as the company name AST Ventures;
b. Mr. Takhar removed a box of stationary with the AST letterhead from his
desk in the KSA offices on November 1, 2006;
(41)
c. Rob Wilson ofPwC found various "AST Ventures Ltd." logos on the computer hard
drive of Aaron Takhar;
d. Aaron Takhar resigned as a Director of AST Ventures on August 1, 2006. Aaron
Takhar's employment contract with trle KSA is dated August 1, 2006. It seems that
Aaron Takhar intended to sever his with AST Ventures the sam.e day he signed an
employment agreement with the KSA; and
e. I spoke with Jaideep Pannu, who is listed as the Director of AST Ventures, on January
17, 2007. Mr. Pannu confirmed tllat the AST Ventures' invoices to the KSA were for
the services of Aaron Takhar. I attempted to ask Mr. Pannu further questions; however
he ended the phone call after agreeing to contact me again. I never received any phone
calls from Mr. Pannu.
In addition to the above facts, we found ttle following emails indicating that AarOIl Takhar
controls AST Ventures:
1. Email exchange between the email iderltified as Aaron
Takhar and Joseph Tupaz of Creative Insignia, dated April 7, 2006 with the heading
"AST Logo Design" (see Appendix N):
"Joseph,
I like one ofthe logos, please give me a call (lnd we can talk about a
design to go on a letterhead and business cards. Thanks, aaron 604
537-1503 "
2. Email exchange between the email ad<lress.aaron.takhar@kusa.ca. identified as Aaron
Takhar and the email address.treasurer@kusa.ca. identified as Jatinder Atwal (see
Appendix 0):
" ... also, i matched up the 2006 source docun'lents with the vendors
sheet, things arent [sic] looking good... from AST ventures alone, vve
have approximately $32000.00 untlccounted.)for... "
3. Email exchange between the email adclress.aaroll.takhar@kusa.ca.
identified as Aaron Takhar and Joseph Tupaz of Creative Insignia dated
May 8, 2006 (see Appendix P):
"Joseph,
I have not yet received the logo for HEALTH
CONNECTIONS INC. Please fOlyvards [sic] asap. Also, I did not
(42)
receive the AST VENTURES logo to put on lny letterhead. You had
indicated that you would send a one [siclin proper format that I cO'uld
use in WORD or EXCEL etc...
thanks,
Takhar
Executive Advisor
Kwantlen University Student Association"
4. Email exchange between the en1ail address
'yasser.ahmad@kusa.ca' identified as Yasser Alunad and the email
address 'aaron.takhar@kusa.ca' identified as Aaron Takhar dated
August 5, 2006 (see Appendix Q):
"yasser ... ASTchqs are neededfor July, three ofthem (less GST this
time) that's the only difference also, please let me know what sources
are needed and I will start getting them. re-print the appropriate
stubs ... "
In email correspondencewithme.Mr. Takhar disagreed with my assessment th.at he has an
interest in and/or controls AST Ventures. Appe:ndix R for Mr. Takhar's email
correspondence with me.
Supporting Documents
I could not locate any supporting documentation for the payments to AST Ventures.
All but three of the cheques to AST Ventures were signed by both Danish and latinder
Atwal or Yasser Ahmad. Three of the datecl Al1gust 3, 2006, each for $4,240, were
only signed by Yasser Ahmad. This contravenes the KSA Regulations, which required three
signatures on all cheques above $3,000.
"Cheques and other ofjicialfinancial instruments dealing Yi'ith
expenditures shall be signed by !li'o (2) si,gning ofjicers, once the
appropriate level ofauthority has tlpproved the expenditure.
However, ifthe cheque or other ofjicialfinancial instrument
represents an expenditure ofthree thousand liollars ($3000.00) or
more, it shall require the signatures ofthree (3) signing ofjicers. "
(43)
III email correspondence with me, Mr. Takhar states that this was a mistake on the
part of the KSA.
6.8 New Concept Renovators and Mohammad "Elijah" Hussain.
The KSA overpaid New Concept Renovators $897 and made $16,676 in estimated
unsupported payments to Mohammad Hussain, Corrunercial Services Manager for the KSA.
New Concept Renovators
The KSA paid New Concept Renovators ("New COllcept") $11,879 in September 2006 (see
Schedule 2) for the following:
Tinting the KSA cafe windows ($3,841);
Counter tops for the cafe ($3,022);
Re-upholstering the bar stools in the cafe ($1,043);
Purchase/installation of new blinds in the cafe ($2,035); and
Installation of a new screen television al1d projector in the cafe ($1,938).
David Borins provided me with the affidavit of Desmond Rodenbour dated January 23, 2007.
From Mr. Rodenbour's affidavit, I understand that a different company called Newindow
Films Ltd. ("Newindow") actually performed the tinting of the KSA cafe windows. I further
uIlderstand that Newindows has invoiced New Concept for $2,944 but has flot been paid;
however, I found New Concept invoiced the $3,841 for the same work. The KSA was
overcharged by $897.
Tinting charged on New Concept Rerlovators invoice $3,841
Tinting charged on Newindow Films Ltd statemlent i.2,944
Overpayment by the KSA i 897
Mohammad Hussain is listed as a partner in New COllCel)t Renovators on a Statem.ent of
Registration of General Partnership or Sole Proprietorship document filed 13, 2006 with
the Registrar of Companies.
Tile overpayment by the KSA for window tinting calls into question the legitimacy of the
other amounts charged on the New Concept in'voices, in particular the installation charges. I
was unable to determine who perfonned the work identified on the New COIlcept invoices and
(44)
whether the work had been completed since there was no documentation, other th.an the New
Concept invoice.
I attempted to contact Mohammad Hussain for an interview. I was able to contact Mr.
Hussain's father but I never heard directly from Mohammad Hussain. Mr. Hussain's name
was included on a group en1ail sent to me by .Aaron Takhar (see Appendix. T).
Mohammad Hussain
I understand that Mohammad Hussain is also known as Elijah.
The KSA has made estimated unsupported payments of$16,676 to Mohammad Hussain
during the period September to November 2006, calculated as follows:
Payments to Mohammad Hussain (see Schedule 2) $25,649
Estimated amount due to Mohammad Hussaill (see l)elow) $ 8,973
Estimated Unsupported Payments to Mohanunad Hllssain $16,676

Mohan1mad Hussain was the Commercial Services Manager from approximately September 1,
2006 to October 31, 2006, when he was put on paid leave.
I understand from Desmond Rodenbour, actirLg in his Cllrrent position as General Manager,
that during an interview with Mohammad Hussain, Mr. Hussain advised that he did not sign
an employment contract with the KSA. In oreier to the amount due to Mohammad
Hussain for his services to the KSA from September 1 to October 31, 2006, I considered the
employment contract for Desmond Rodenboulr, when he was working as the commercial
services manager in 2003.
I estimated the amount due to Mohammad HILssain as $8,973. I calculated this amount using
the base salary of$46,509 in Desmond Roderlbour's 2003 KSA employment contract,
increased by 5% per year and prorated for the 2 months September 1 to October 31, 2006.
I could not locate any expense reports for Mo]hammad I-Iussain or Elijah. The above
calculation includes all the payments to Mohammad Hussain from Janllary 1 to October 31,
2006 (see Schedule 2). It is likely that some paymerlts may be expense reimbursen1ents but
there was no supporting documents, such as e:xpense reports with the origin.al receipts
attached, to identify these payments.
I also note on Schedule 2 that Mohammad Hussain was paid $8,498 (includ.ed in the total paid
of $25,649 above) on October 31, 2006. This is the last day that the Prior C:ouncil had control
over the KSA's finances.
(45)
On Schedule 2 I also include a cheque addressed to .AkifHussain for $7,588 dated August 10,
2006; the back of the cheque has the name "lv1uham:ma<1 AkifHussain" typed 011 it. I wanted
to question Mr. Hussain about this cheque, w:hen I spoke with Mr. H1JSsain's father (in my
attempts to reach Mr. Hu.ssain) he would not answer myr questions. It's seems possible that
Mohammed Hussain may have received funds, although for of the estimated
unsupported payment amount of$16,676 this cheque was excluded.
6.9 Yasser Ahmad
The KSA made estimated unsupported of $17,252 to Ahmad, calculated as
follows:
Paid to Yasser Ahmad (see below) $68,486
Estimated Salary as Chief Operations Officer (January to October 2006) $51,234
Estimated Unsupported Payments to Yasser Plhmad $17,252
Yasser Ahmad worked for the KSA in January 2006, as the Chief Operations
Officer.
The KSA paid Yasser Ahmad $68,486 from January to ()ctober 31, 2006 as follows:
Cheques addressed to Yasser Ahmad (per Sclledule 5) $33,326
Payroll payments through Ceridian (gross to ()ctober 27, 2006) $35,160
Total Paid to Yasser Ahmad $68,486
I reviewed the employment contract between 'Yasser Ah111ad and the ](.SA, dated August 1,
2006. Based on the employment contract, Mr. Ahmad was entitled tOI an annual salary of
$61,480. There was no employn1ent contract for the period January to July 2006, therefore I
assumed that Mr. Ahmad's compensation for that period was at the same level as set out in his
August 1, 2006 contract. The amount due to Ahmacl under the corltract for 10 months
service (January to October 31,2006) is $51,234.
I could not locate any expense reports for Yasser Ahtnad. The above calculation includes all
payments to Mr. Ahmad from January 1 to October 31, 2006 (see Schedule 5). It is likely that
some payments may be expense reimbursemeIlts but there was no supporting documents, such
as expense reports with the original receipts attached, to identify payments.
I attempted to contact Yasser Ahmad for an interview. Mr Ahmad refused an interview with
me but did provide comments on the January 25,2007 interim reportillg letter ofPwC (see
Appendix S). In his comments, Mr. Ahmad stated the following: "Expense Reports: at the
time ofany Financial [sic] Transactions [sic]lroper [sic] Record [sic] keeping was
(46)
maintaineli. Member ofthe current ksa[sic] may very well have deliberately misplaced,
or Destroyed [sic} the Documents [sic] in Questions [sic}.. " Mr. Ahmad states
that the proper records were maintained by the KSA, however, as discllssed in Section 4
above, I could 110t locate many of the standard accounting documents..
6.10 Danish Ilutt
The KSA tnade estimated unsupported payments of$20,893 to Danish. Butt from January 1 to
October 31, 2006, calculated as follows:
Paid to Da:nish by the KSA:
Cheques out of the KSA Operating Account 6) $11,092
Payroll payments through Ceridian (gross wages) $31,510
$42,602
Alnount to Danish Btltt:
Estimatecl Salary as Executive Ad.visor (January 1 to 2) $ 1,946
Estimated Salary as President (February 3 to October 31) $18,329
Expense Reimbursement
LlA34
$21,709
Estimated Unsupported Payments to Danish Butt
mB21
Danish Butt was elected President of the KSA and took office on February 3, 2006. Prior to
that I understand that Mr. Butt was employed as the Advisor of the KSA..
The KSA Regulations provide the Board witll bi-weeklyrenlurleration of$412.
The Board of Directors passed a resolution on June 6, 2005 increasing the Executive Board
members to $750 bi-,;veekly and $850 bi-\veekly for the IThe
current COllncil located amended regulations of the KSA Regulations dated Janua!)' 6, 2006
providing bi-weekly remuneration to the Executive Board of$953.
In the calculation above I the amount due to Danish Butt as follows:
I understand that Danish Butt took office as President on February 3, 2006; I calculated
Mr. Butt's salary as Preside]lt from Febnlary 3 to October 31, 2006 at $953 biweekly,;
I understand that Danish Butt was employed by the KSA as the Executive Advisor
fronl January I to February 2,2006. Based on the payroll records with Ceridian
(pa)rroll service to the KSA), Mr. Butt was paid $720 biweekly to January 20, 2006
and $923 biweekly from Jan.uary 21 to March 31, 2006. I calclliated Mr. Butt's salary'
as Executive Advisor from January 1 to Februar)T 2, 2006 using the bi-weekly salary in
the C:eridian records; and
(47)
I located one expense report for Danish Butt in the amount of $1,434.16 with a date of
August 16, 2006. The expense report did not have any evidence of signed approval
and also included an amount of $1 ,000 dated August 16, 2006 described as "Float for
CFS provincial meeting". There were no receipts attached. The cheque paid to Danish
Butt for this expense report was dated August 10, 2006 (before the date on the expense
report), so it appears the expense report was completed after Mr. Butt was already paid
for these expenses.
I reviewed the cheques paid to Danish Butt by the KSA (see Schedule 6) and found 5 cheques
that were addressed to Danish Butt and signed only by Danish Butt. This is a serious internal
control issue. The payee and signatory on a KSA cheque should not be the same person; at a
minimum there should be two signatures on the cheque when one of the signatories is the
payee. KSA cheques with only one signature are in contravention of the KSA Regulations
that require two or more signatures on all cheques.
It is likely that some payrnents on Schedule 6 may be expense reimbursements but there are no
supporting documents, such as expense reports witll the original receipts attached, to identify
these payments.
I attempted to contact Danish Butt for an interview. Mr. Butt refused an interview with me
but was included in a "Group Response" sent to me by email correspondence from Aaron
Takhar (see Appendix T). Since Mr. Butt refused an interview, I asked him to submit
comments on the January 25, 2007 interim reporting letter ofPwC; but I did not receive an.y
comments from Mr. Butt (see Appendix V).
6.11 Jaivin Khatri
The KSA made estimated unsupported payments of $1 0,997 to Jaivin Khatri from January 1 to
October 31, 2 0 0 6 ~ calculated as follows:
Paid to Jaivin Khatri by the KSA:
Cheques out of the KSA Operating Account (Schedule 7)
Payroll payments from Ceridian (gross wages)
Amount Due to Jaivin Khatri:
Estimated Salary Vice President Internal Affairs (January 1 to October 31)
$10,038
$21,509
$31,547
Estimated Unsupported Payments to Jaivin Khatri $10,997
Jaivin Khatri was re-elected as Vice President of Internal Affairs of the KSA on February 3,
2006.
In the calculation above I determined the amount due to Jaivin Khatri as follows:
(48)
I used a bi-weekly pay of $750 from January 1 to 6 and a bi-weekly pay of $953 from
January 7 to October 31. As discussed in 6.10 above, an amendment to the regulations
of the KSA dated January 6 ~ 2006 provided bi-weekly remuneration of $953 to
members of the Executive Board.
I reviewed the cheques paid to Jaivin Khatri by the KSA (see Schedule 7) and found 4 cheques
that were addressed to Jaivin Khatri and signed only by Jaivin Khatri. As discussed above,
this is a serious internal control issue and a contravention of the KSA Regulations.
It is likely that some payments on Schedule 7 may be expense reimbursements, but there are
no supporting documents, such as expense reports with the original receipts attached, to
identify these payments.
I attempted to contact Jaivin Khatri for an interview. Mr. Khatri never responded to my
requests for an interview but was included in a "Group Response" sent to me by email
correspondence from Aaron Takhar (see Appendix T).
6.12 Jatinder Atwal
The KSA made estimated unsupported payments of$9,017 to Jatinder Atwal from January 1
to October 31, 2006, calclliated as follows:
Paid to Jatinder Atwal by the KSA:
Cheques out of the KSA Operating Account (Schedule 8) $13,313
Payroll payments from Ceridian (gross wages) $16,254
$29,567
Amount Due to Jatinder Atwal:
Vice President Internal Affairs January 1 to October 31, 2006 $20,550
Estimated Unsupported Payments to Jatinder Atwal $ 9,017
Jatinder "Joey" Atwal was re-elected as Treasurer of the KSA on February 3, 2006.
In the calculation above I determined the amount due to latinder Atwal as follow'S:
I used a bi-weekly pay of $750 from January 1 to 6 and a bi-weekly pay of$953 from
January 7 to October 31. As discussed in 6.10 above, an amendment to the regulations
of the KSA dated January 6,2006 provided bi-weekly remuneration of$953 to
members of the Executive Board.
I reviewed the cheques paid to latinder Atwal by the KSA (see Schedule 8) and found 3
cheques that were addressed to Jatinder Atwal and signed only by latinder Atwal. As
(49)
discussed above, this is a serious internal control issue and a contravention of the KSA
Regulations.
It is likely that some payments on Schedule 8 may be e:xpense reimbursements, but there was
no supporting documents., such as expense reports with the original receipts attached, to
identify these payments.
I attempted to contact Jatinder Atwal for an interview. 1Mr. Atwal never responded to my
requests for an interview. Mr Atwal was included in a 'l;Group Response" sent to me by email
correspondence from Aaron Takhar (see Appendix T) alt1d also provided a comment agreeing
with the comn1ents from Aaron Takhar and Vasser Ahmlad (see Appendix U).
Yours very truly,
PricewaterhouseCoopers LLP
Mary Ann Hamilton, CAeIFA
Contractor 1
Dispute Analysis and Valuations
I The The lnajority of the work for this report was cOlnpleted by lne while elnployed as a Manager with PricewaterhouseCoopers LLP. I
resigned from PwC on April 30, 2 0 0 7 ~ however I continued to work with PwC, on a contract basis, to finalize this report.
(50)
I
SCHEDULE 1
Kwantlen Student Association
Use Analysis for the KSA Operating Account
CIBC Account # 52-01810
Summary of Payments to Aaron Takhar and AST Ventures
Date Cheque
Cleared Payee
4-1an-06 Aaron Takhar
3-Feb-06 Aaron Takhar
6-Mar-06 AST Ventures
6-Mar-06 AST Ventures
15-May-06 AST Ventures
28-Jun-06 AST Ventures
11-Jul-06 AST Ventures
II-Jul-06 AST Ventures
I1-Jul-06 AST Ventures
ll-Jul-06 AST Ventures
3-Aug-06 AST Ventures
25-Sep-06 Aaron Takhar
3-0ct-06 Aaron Takhar
Per Cancelled Cheque and Bank Statement - I
Chequt Cheque Debit Cheque Cheque Cheque Aaron Takhar AST Ventures
No Date Amount # Signatures Signature Back
Aaron Takhar &
13475 14-Dec-05 935.96 1 Danish Butt 935.96
Aaron Takhar
13593 2-Feb-06 1,920.03 2 Danish Butt 1,920.03
Danish Butt &
13685 28-Feb-06 14,500.00 2 latinder At-Nat 14,500.00
Danish Butt &
13686 28-Feb-06 14,500.00 2 Jatinder Atwal 14,500.00
Danish Butt
13781 13-Apr-06 8,560.00 2 Jatinder Atwal 8,560.00
1atinder Atwal &
13782 13-Apr-06 4,280.00 2 Danish Butt 4,280.00
Jatinder Atwal &
13805 13-Apr-06 10,356.21 2 Danish Butt 10,356.21
Danish Butt &
13864 23-Jun-06 4.280.00 2 Yasser Ahmed 4,280.00
Danish Butt &
13865 23-Jun-06 4,280.00 2 Yasser Ahmed 4,280.00
Danish Butt &
13866 23-Jun-06 4,280.00 2 Yasser Ahmed 4,280.00
Yasser Ahmed &
13876 4-Jul-06 4,280.00 2 Danish Butt 4,280.00
Yasser Ahmed &
13877 4-Jul-06 4,280.00 2 Danish Butt 4,280.00
Yasser Ahmed &
13880 4-Jul-06 4,280.00 2 Danish Butt 4,280.00
Yasser Ahmed &
13890 10-Jul-06 4,280.00 2 Danish Butt 4,280.00
Yasser Ahmed &
13891 10-Jul-06 4,280.00 2 Danish Butt 4,280.00
Vasser Ahmed &
13892 10-Jul-06 4,280.00 2 Danish Butt 4,280.00
13921 3-Aug-06 4,240.00 1 Yasser Ahmad 4,240.00
13919 3-Aug-06 4,240.00 I Yasser Ahmad 4.240.00
13920 3-Aug-06 4,240.00 1 Vasser Ahmad 4,240.00
12004 11-Sep-06 5,000.00 1 Yasser Ahmed 5,000.00
12067 29-Sep-06 5,000.00 1 latinder Atwal 5,000.00
12,855.99 103,436.21
SCHEDULE 1
SCHEDULE 2
Kwalltlen Student Association
Summary of Payments to Akif Hussain, Mohammad Hussain and New Concept Renovators
I Per Cancelled Cheque and Bank Statement I
Date Cheque Chequ( Cheque Debit Cheque Cheque Cheque Akif 1\1.1. New Concept
Cleared Payee No Date Amount # Signatures Signature Back Hussain Hussain Renovators
Yasser Ahmed &
1-Sep-06 Akif Hussain 13960 10-Aug-06 7,588.00 2 Jaivin Khatri 7,588.00
Vasser Ahtned &
5-Sep-06 tvi.l. Hussain 13977 I-Sep-06 9,175.68 2 Danish Butt 9,175.68
Yasser Ahmed &
8-Sep-06 New Concept Renovators 13988 6-Sep-06 5,016.98 2 Danish Butt 5,016.98
Yasser Ahtned &
8-Sep-06 New Concept Renovators 13989 6-Sep-06 6,862.57 2 Danish Butt 6,862.57
Vasser Ahlned &
J 1-Sep-06 M.l. Hussain 13981 6-Sep-06 2,320.00 2 Danish Butt 2)20,00
11-Sep-06 tvtI. Hussain 13982 6-Sep-06 257.36 1 Vasser Ahmed 257.36
12-Sep-06 Mohatnmad Hussain 12013 12-Sep-06 132.79 1 Yasser Aluned 132.79
13-Sep-06 M.1. Hussain 12009 11-Sep-06 291.96 1 Vasser Ahtned 291.96
28-Sep-06 M.I. Hussain 12032 19-5ep-06 2,500.00 1 Yasser Ahmed 2,500.00
28-Sep-06 M.I. Hussain 12048 25-Sep-06 498.43 1 Yasser Ahmed 498.43
28-Sep-06 Mohalnmad Hussain 12033 19-5ep-06 101.95 1 Yasser Ahtned 101.95
23-0ct-06 Mohalnmad Hussain 12110 20-0ct-06 1,872.53 1 Vasser Ahmed 1,872.53
Jatinder Atwal &
I-Nov-06 Mohatnmad Hussain 12141 31-0ct-06 5,000.00 2 Danish Butt 5,000.00
latinder Atwal &
I-Nov-06 Mohatnmad Hussain 12142 31-0ct-06 3,498.18 2 Danish Butt 3,498.18
7,588.00 25,648.88 11,879.55
SCHEDULE 2
SCHEDULE 3
KwantIen Student Association
Summary of Payments to Rogers Wireless
I Per Cancelled Cheque and Bank Statement 1
Date Cheque ChequE Cheque Debit Cheque Cheque Cheque Rogers
Cleared Payee Description No Date Amount # Signatures Signature Back Wireless
15-Mar-06 Rogers Wireless Inc.
27-Mar-06 Rogers Wireless lnc.
29-Mar-06 Rogers Wireless Inc.
27-Apr=06 Rogers Wireless Inc Acct 4-8367-8264
12-Jun-06
29-Jun-06
7-Aug-06
5-Sep-06
4-0ct-06
26-0ct-06
Kwanden Yasser Ahmad
Gurpreet Cheema
Kwanden Yasser Alnnad
Kwantlen Yasser Ahmad
Internet bill pymt Rogers Wireless
Internet bill pylnt Rogers Wireless
Internet bill pYlnt Rogers Wireless
13684
13731
13727
13786
28-Feb-06
24-Mar-06
20-Mar-06
13-Apr-06
589.39
1,052.60
472.22
1,138.03
1,974.46
1,112.33
1,300.00
1,016.04
1,300.00
1,300.00
I latinder Atwal
1 Jaivin Khatri
1 Jaivin Khatri
1 Jatinder Atwal
589.3
9
1,052.
60
472.2
2
1,138..
03
1,974.
46
1,112.3
3
1,300.
00
1,016.
04
1,300.
00
1,300.
00
11,255..
01
SCHEDULE 3
SCHEDULE 4
Summary of Rogers Wireless Invoices Addressed to the KSA by Cell Phone Number
From October 2006 to March 2007
I Current Charges to Cell Phone in the Name of
I
Invoice Balance Current Total Kulver Meeou Danish Joey Jaivin Yasser Abeer Ahmad Total
Date Forward Charges Due 604-761-5948 604-765-0649 604-765-1251 604-807-2252 778-995-3730 778-995-6173 778-996-5544 780-901-6173
I-Feb-06 - 589.39 589.39 Note 7 153.03 72.82 104.01 51.62 207.91 Note 7 Note 7 589.39
I-Mar-06 589.39 472.22 1,061.61 Note 7 52.10 64.93 70.17 53.36 231.66 Note 7 Note 7 472.22
l-Apr-06 108.10 1,029.93 1,138.03 Note 3
I-May-06 - 728.67 728.67 Note 4
7-May-06 728.67 1,250.79 1,979.46 64.42 44.97 831.12 44.41 55.23 119.99 36.99 53.66 1,250.79
7-Jun-06 1,979.46 1,112.33 3,091.79 134.23 44.63 54.72 80.72 265.73 433.89 36.99 61.42 1,112.33
7-Jul-06 5.00 1,568.49 1,573.49 123.82 44.02 54.19 65.49 80.74 1,063.23 36.67 100.33 1,568.49
7-Aug-06 1,371.89 1,384.69 2,756.58 Note 6 85.95 292.03 111.23 46.38 743.58 36.67 68.85 1,384.69
7-Sep-06 - 2,228.06 2,228.06 Note 6 78.98 315.15 202.40 141.99 1,383.89 36.67 68.98 2,228.06
7-0ct-06 827.81 993.01 1,820.82 Note 6 161.43 340.49 64.70 140.17 179.06 36.67 70.49 993.01
Subtotal (February to October 2006)
322.47 665.11 2,025.45 743.13 835.22 4,363.21 220.66 423.73 9,598.98
7-Nov-06 520.82 1,662.46 2,183.28 Note 6 306.00 569.47 65.09 380.49 279.88 36.67 24.86 1,662.46
7-Dec-06 2,173.28 1,219.96 3,393.24 Note 6 31.02 647.34 58.59 91.58 325.66 36.67 29.10 1,219.96
7-Jan-07 3,393.24 649.44 4,042.68 Note 6 31.02 209.12 54.08 85.69 203.76 36.67 29.10 649.44
7-Feb-07 4,042.68 1,311.37 5,354.05 Note 6 36.67 721.83 127.81 82.10 277.19 36.67 29.10 1,311.37
7-Mar-07 5,354.05 1,172.43 6,526.48 Note 6 36.67 498.34 (38.38) 234.48 373.91 36.67 30.74 1,172.43
Subtotal (November 2006 to March 2007)
441.38 2,646.10 267.19 874.34 1,460.40 183.35 142.90 6,015.66
TOT.AL
322.47 1,106.49 4,671.55 1,010.32 1,709.56 5,823.61 404.01 566.63 15,614.64
Notes:
The ceU phone with the phone number 780-901-6173 was changed from the name "Abeer Ahmad" to "GVRD Colleges" on the November 7,2006 and subsequent Rogers bills.
2 The cell phone with the phone number 780-964-3608 was changed to 778-995-6173 on Jan 17, 2006.
3 There was no summary page for the April 2006 cell phone bill to identify the charges by cell phone number. The invoice indicates that there were three phone numbers totalling $108.10 transferred to the Rogers bill.
4 There was no summary page for the May 2006 cell phone bill to identify the charges by cell phone number.
5 There was a credit of $201.60 on the August 2006 invoice related to the July invoice (balance outstanding in July $1,573.49 less $201.60 equals $1.371.89).
6 The cell phone number 604-761-5948 in the name Kulver was transferred to user responsibility on June 30, 2006 and not included on the August 2006 invoice.
7 The cell phone was not active at this time.
SCHEDULE 4
SCHEDULES
Kwantlen Student ..Association
eIBe Account # 52-01810
Summary of Payments to Vasser Ahmad
I Per Cancelled Cheque and Bank Statement I
Date Cheque Cheque Cheque Debit Cheque Cheque Cheque Vasser
Cleared Payee No Date Amount # Signatures Signature Back Ahmad
Aaron Takhar &
18-Jan-06 Vasser Ahmed 13532 I-Jan-06 1,500.00 2 Jaivin Khatri 1,500.00
24-Jan-06 Yasser Aluned 13542 I-Jan-06 128.05 1 Aaron Takhar 128.05
6-Feb-06 Yasser Alunad 13584 27-Jan-06 120.00 1 Aaron Takhar 120.00
6-Feb-06 Yasser Ahtnad 13592 2-Feb-06 227.00 1 Aaron Takhar 227.00
6-Mar-06 Yasser Alunad 13691 3-Mar-06 507.92 1 Jaivin Khatri 507.92
8-Mar-06 Vasser Alunad 13676 21-Feb-06 310.12 1 Aaron Takhar 310.12
8-Mar-06 Vasser Alunad 13692 6-Mar-06 170.00 1 Danish Butt 170.00
14-Mar-06 Vasser Ahlnad 13703 9-Mar-06 220.06 1 Jatinder Atwal 220.06
20-Mar-06 Vasser Alunad 13717 14-Mar-06 614.92 1 Danish Butt 614.92
23-Mar-06 Vasser Alunad 13726 20-Mar-06 228.04 1 Jatinder Atwal 228.04
30-Mar-06 Vasser Alunad 13740 24-Mar-06 1,000.00 1 Danish Butt 1,000.00
31-Mar-06 Yasser Alunad 13736 24-Mar-06 1,500.00 1 Danish Butt 1,500.00
7-Apr-06 Vasser Ahmad 13747 30-Mar-06 4,000.00 1 Jaivin Khatri 4,000.00
13-Apr-06 Yasser Ahmad 13779 13-Apr-06 1,571.00 1 Danish Butt 1,571.00
21-Apr-06 Vasser Alunad 13780 13-Apr-06 178.16 1 laivin Khatri 178.16
25-Apr-06 Vasser Ahmad 13791 13-Apr-06 100.00 1 Jatinder Atwal 100.00
25-Apr-06 Vasser Ahmad 13795 24-Apr-06 569.82 1 Jaivin Khatri 569.82
27-Apr-06 Vasser Ahlnad 13802 24-Apr-06 2,487.24 1 Jatinder Atwal 2,487.24
8-Jun-06 Vasser Ahmed 13843 5-Jun-06 180.00 1 Danish Butt 180.00
13-Jun-06 Vasser Ahmed 13852 5-Jun-06 140.00 1 laivin Khatri 140.00
14-Jun-06 Yasser Ahmed 13854 5-Jun-06 600.00 1 Jatinder Atwal 600.00
12-Jul-06 Vasser Ahtned 13878 4-1ul-06 250.79 I Danish Butt 250.79
3-Aug-06 Vasser Ahmed 13918 13-Aug-06 2,902.85 1 Jatinder Atwal 2,902.85
15-Aug-06 Vasser Ahtned 13931 10-Aug-06 2,561.67 1 latinder Atwal 2,561.67
28-Aug-06 Yasser Ahtned 13950 10-Aug-06 2,561.67 1 Jaivin Khatri 2,561.67
14-Sep-06 Yasser Ahmed 12021 14-Sep-06 2,561.67 1 latinder Atwal 2,561.67
29-Sep-06 Vasser Ahtned 12066 29-Sep-06 2,561.67 1 Jatinder Atwal 2,561.67
27-0ct-06 Vasser Ahmed 12122 26-0ct-06 190.62 1 Danish Butt 190.62
30-0ct-06 Vasser Ahmed 12129 27-0ct-06 821.06 1 Jatinder Atwal 821.06
I-Nov-06 Vasser Ahmed 12140 31-0ct-06 2,561.67 1 latinder Atwal 2,561.67
33,326.00
SCHEDULE 5
SCHEDULE 6
Summary of Payments to Danish Butt
I
Date
Cleared
Cheque
Payee
Per Cancelled Cheque, Deposit S l i ~ and Bank Statement
Cheque Cheque Debit Cheque Cheque
No Date Amount # Signatures Signature
Cheque
Back
I
Danish
Butt
19-Jan-06 Danish Butt
10-Feb-06 Danish Butt
15-Feb-06 Danish Butt
7-Mar-06 Danish Butt
9-fVlar-06 Danish Butt
8-Jun-06 Danish Butt
12-Jun-06 Danish Butt
10-Jul-06 Danish Butt
21-Aug-06 Danish Butt
30-0ct-06 Danish Butt
13531
13571
13629
13687
13697
13698
13735
13739
13842
13846
13883
13941
12128
1-Jan-06
23-Jan-06
13-Feb-06
3-Mar-06
8-Mar-06
8-Mar-06
24-Mar-06
24-Mar-06
5-Jun-06
5-Jun-06
7-Jul-06
10-Aug-06
27-0ct-06
495.02
88.76
661.89
1,178.09
325.00
400.00
1,500.00
1,000.00
500.00
125.35
641.86
1,434.16
2,742.34
1 Aaron Takhar
1 Danish Butt
1 Jatinder Atwal
1 Jatinder Atwal
1 Danish Butt
1 Danish Butt
1 Danish Butt
1 Danish Butt
1 Yasser Ahmed
1 Yasser Ahmed
1 Yasser Ahmed
1 Jatinder Atwal
Yasser Ahmed &
2 Jatinder Atwal
495.02
88.76
661.89
1,178.09
325.00
400.00
1,500.00
1,000.00
500.00
125.35
641.86
1,434.16
2,742.34
11,092.47
SCHEDULE 6
SCHEDULE 7
eIBe Account # 52-01810
Summary of Payments to Jaivin Khatri
I Per Cancelled Cheque, Deposit Slip and Bank Statement I
Date Cheque Chequ( Cheque Debit Cheque Cheque Cheque Jaivin
Cleared Payee No Date Amount # Signatures Signature Back Khatri
30-Jan-06 Khatri Javin 13568 23-Jan-06 315.58 i Aaron Takhar 315.58
22-Feb-06 Jaivin Khatri 13645 16-Feb-06 163.05 1 Jaivin Khatri 163.05
Jatinder Atwal
24-Feb-06 Jaivin Khatri 13670 21-Feb-06 60.49 2 Jaivin Khatri 60.49
11-May-06 Jaivin Khatri 13811 8-May-06 302.62 1 Jaivin Khatri 302.62
Jaivin Khatri cashed at a National Monney Mart
21-May-06 Jaivin Khatri 13822 17-May-06 1,000.00 2 Jatinder Atwal Company outlet #224 1,000.00
Danish Butt &
23-May-06 Jaivin KhatIi 13826 19-May-06 400.00 2 Jaivin Khatri 400.00
30-May-06 Jaivin Khatri 13836 29-May-06 500.00 1 Jaivin Khatri 500.00
12-Jun-06 Jaivin Khatri 13845 5-Jun-06 199.68 1 Vasser Ahtned 199.68
12-Jun-06 Jaivin Khatri 13847 5-Jun-06 88.64 1 Yasser Ahtned 88.64
Jaivin Khatri &
26-Jun-06 Jaivin Khatri 13868 23-Jun-06 202.95 2 Danish Butt 202.95
12-Jul-06 Jaivin Khatri 13830 24-May-06 229.56 1 Jaivin Khatri 229.56
26-Jul-06 Jaivin Khatri 13905 13-Jul-06 760.31 1 Yasser Ahtned 760.31
16-Aug-06 Jaivin Khatri 13939 10-Aug-06 221.55 1 Yasser Ahlnad 221.55
16-Aug-06 Jaivin Khatri 13940 10-Aug-06 76.49 1 Yasser Ahtnad 76.49
25-Aug-06 Jaivin Khatri 13946 10-Aug-06 773.92 1 Yasser Ahtnad 773.92
7-Sep-06 Jaivan Khatri 13986 6-Sep-06 772.11 1 Yasser Ahtned 772.11
18-Sep-06 Jaivan Khatri 12024 18-Sep-06 453.63 1 Yaser Ahmed 453.63
23-Sep-06 Jaivan Khatri 13902 3-Aug-06 510.12 1 Yasser ahmed 510.12
27-Sep-06 Jaivan Khatri 12056 27-Sep-06 156.79 1 Vasser Ahmed 156.79
4-0ct-06 Jaivan Khatri 12072 4-0ct-06 500.00 1 Vasser Ahmed 500.00
5-0ct-06 Jaivan Khatri 12080 5-0ct-06 219.47 1 Yasser Ahmed 219.47
2-Nov-06 Jaivin Khatri 12143 31-0ct-06 700.00 1 Danish Butt 700.00
6-Nov-06 Jaivin Khatri 12045 22-Sep-06 1,431.34 1 Yasser ahnled 1,431.34
10,038.30
SCHEDULE 7
SCHEDULE 8
Kwalltlen Student Association
Summary of Payments to Jatinder Atwal
I Per Cancelled Cheque, Deposit Slip and Bank Statement I
Date Cheque ChequE Cheque Debit Cheque Cheque Cheque Jatinder
Cleared Payee No Date Amount # Signatures Signature Back Atwal
3-Feb-06 latinder Atwal 13589 2-Feb-06 620.50 1 Danish Butt 620.50
6-Feb-06 latinder Atwal 13590 2-Feb-06 741.42 1 Aaron Takhar 741.42
7-Feb-06 latinder Atwal 13606 2-Feb-06 805.15 1 Jaivin Khatri 805.15
17-Feb-06 latinder Atwal 13643 17-Feb-06 801.51 1 Aaron Takhar 801.51
I-Mar-06 Atwallatinder 13677 27-Feb-06 475.00 1 laivin Khatri 475.00
23-Mar-06 Atwallatinder 13729 20-Mar-06 724.20 1 Jaivin Khatri 724.20
23-Mar-06 latinder Atwal 13723 20-Mar-06 250.00 1 Danish Burt 250.00
7-Apr-06 Atwal Jatinder 13753 6-Apr-06 724.20 1 Jatinder Atwal 724.20
latinder Atwal &
13-Apr-06 latinder Atwal 13776 13-Apr-06 1,000.00 2 Danish Butt 1,000.00
26-Apr-06 Jatinder Atwal 13801 24-Apr-06 600.00 1 J atinder Atwal 600.00
31-May-06 Jatinder Atwal 13754 6-Apr-06 322.94 1 Jatinder Atwal 322.94
9-Jun-06 latinder Atwal 13850 5-1un-06 274.00 1 Vasser Ahmed 274.00
14-1un-06 latinder Atwal 13855 14-1un-06 1,000.00 1 Yasser Ahtned 1,000.00
23-1un-06 latinder Atwal 13862 22-1un-06 285.00 1 Yasser Ahtned 285.00
7-Jul-06 latinder Atwal 13886 7-1ul-06 130.90 1 Vasser Ahmed 130.90
12-1ul-06 latinder Atwal 13879 4-1ul-06 379.18 1 Vasser Ahmed 379.18
17-1ul-06 latinder Atwal 13894 13-1ul-06 257.80 1 Danish Burt 257.80
9-Aug-06 latinder Atwal 13925 3-Aug-06 183.99 1 Vasser Ahmad 183.99
15-Aug-06 latinder Atwal 13938 10-Aug-06 760.31 1 Yasser Ahtnad 760.31
11-Sep-06 latinder Atwal 13984 6-Sep-06 450.00 1 Vasser Ahmed 450.00
15-Sep-06 latinder Atwal 12022 14-Sep-06 772.11 1 Vasser Ahmed 772.11
28-Sep-06 latinder Atwal 12058 27-Sep-06 199.06 1 Danish Butt 199.06
2-0ct-06 latinder Atwal 12057 27-Sep-06 772.11 1 Danish Butt 772.11
13,313.16
SCHEDULE 8
APPENDIX A
Documents Reviewed
1. CIBC bank statements, cancelled cheques and deposit slips for the KSA operatiIlg
account from January to November 2006;
2. CIBC bank statements, cancelled cheques and deposit slips for the KSA capital
account from January to June and August to November 2006;
3. CIBC bank statements, cancelled cheques and deposit slips for the KSA dental and
health account from January, March and May to November 2006;
4. CIBC bank statements for tIle KSA cafe fund account for June and November
2006;
5. Original and photocopied expense reports reimbursed by the KSA in 2006;
6. Mortgage document between KSA and Westlund Properties Corp. dated December
21, 2005 for $580,000;
7. Promissory note between the KSA and Apex Communications Inc. dated Jan"uary
2006 for $40,000;
8. Promissory note between the KSA and Inderjit Johal dated March 11, 2006 nJr
$200,000;
9. Payroll records from Ceridian for the period March to December 2006;
10. Email correspondence from Aaron Takhar to various KSA staff and directors dated
April 28, 2006;
11. Email correspondence from Danish Butt to Bilal Cheema dated September 6, 2006;
12. Email correspondence from Aaron Takhar to Vasser Ahnlad dated May 2,2006;
13. Email correspondence from Aaron Takhar to Yasser Ahnlad dated August 6, 2006;
14. Email correspondence fronl Aaron Takhar to Danish Butt and Jaivin Khatri d.ated
September 1, 2006;
15. Facsimile from Don Crane to Aaron Takhar dated September 15, 2006;
16. Email correspondence from Aaron Takhar to Danish Butt dated September 17,
2006;
17. Deleted email correspondence (recovered by Rob Wilson) between Aaron Taldlar
and Yasser, 110t dated;
18. Deleted email correspondence (recovered by Rob Wilson) from Aaron Takhar, not
dated;
19. Email correspondence from Aaron Takhar to Joseph Tupaz dated April 7, 2006;
20. Email correspondence from Jatinder Atwal to Aaron Takhar dated June 20, 2006;
21. Email correspondence from Aaron Takhar to Joseph Tupaz dated May 8, 2006;
22. Email correspondence between Aaron Takhar and Yasser Ahmad dated August 5,
2006;
23. Email correspondence from Aaron Takhar and 'various KSA staff and Directors
dated May 21, 2006;
APPENDIX A
APPENDIX A
24. Email from Aaron Takhar to Danish Butt dated April 24, 2006;
25. Email correspondence from Aaron Takhar to various KSA staff and Directors
dated June 7,2006;
26. Cheque log for the KSA for the period January to July 13, 2006;
27. KSA Vendor list;
28. CIBC account statement for the KSA DecemlJer 31, 2005;
29. Letter from Shirley Straumford ofCIBC to K.SA dated June 1,2006;
30. Printout of AST logos from the computer harld drive of Aaron Takhar;
31. Notice of Change of Directors Form for AST Ventures dated August 9,2006;
32. BC Company Summary for AST Ventures Ltd. dated November 8, 2006;
33. BC Company Summary for Kultak Financial Inc. dated November 8,2006;
34. Be Company Sumnlary for Westlund Properties Corp. dated November 22,2006;
35. Employnlent contract between Aaron Takhar and KSA;
36. Employment contract between Yasser Ahma(l and KSA;
37. Employrrlent contract between Penny Minor and KSA;
38. Employment contract between Rolando Navarro and KSA;
39. Enlployment contract between Desmond Rod.enbour and KSA;
40. Creative Insignia Ltd invoice dated August 29, 2006;
41. Tax report for 13734 104
th
Avenue showing an assessed value of$1,277,000;
42. Letter fronl Gord NimchlLk of Apex Commurlications Ltd to the KSA;
43. Letter from the KSA to Navdeep Bains ofCIJBC dated December 23,2005;
44. Letter to Navdeep Bains ofCIBC fronl the KSA dated April 24, 2006;
45. Letter from Aaron Takhar to James Broad dated January 5, 2006;
46. Confirmation of withdrawal from CIBC date(l December 28, 2005;
47. Letter from Navdeep Bains ofCIBC to Aarorl Takhar dated December 15, 2005;
48. Invoice from Kulbir Saran to KSA dated Janllary 2, 2005;
49. Statement from Newindow Films Ltd addressed to New Concept Renovators dated
October 31, 2006;
50. Quotatiol1 from Newindow Films Ltd. addressed to Jaivin Khatri ofKSA on
August 24, 2006;
51. New Concept Renovators invoice addressed to the KSA Cafe dated i\Ugust 29,
2006;
52. New Concept Renovators invoice addressed to the KSA Cafe dated i\Ugust 15,
2006;
53. Photocopy of a handwritten note with the address for New Concept Renovators;
54. TD1 form completed by Mohammed I. Hussain;
55. KSA Board Meeting Agendas dated May 12, July 28, 2006;
56. KSA Coullcil meeting minutes dated August 5 and August 19, 2005;
(2)
APPENDIX A
APPENDIX A
57. Draft Council meeting minutes dated November 18 and December 16, 2005;
58. KSA Director Meeting Agenda dated February 24, March 17, June 30, July 14,
July 28, August 11, September 1 and September 8, 2006;
59. KSA Board of Director Meeting Minutes dated February 10, March 28, April 28,
June 2, June 24, July 14 and September 8, 2006;
60. KSA Annual General Meeting Minutes dated June 15,2006;
61. KSA ECC Meeting minutes dated May 22,2006;
62. Invoice from Dolo Investigatiol1s Ltd. addressed to Aaron Takhar dated October
19, 2006;
63. Rogers Wireless bills (page 1) for Yasser Ahmad and Gurpreet Cheema;
64. CIBC printout of Rogers Wireless internet payment;
65. KSA Regulations last revised February 18, 2005;
66. Affidavit of Desmond Rodenbour dated November 22,2006;
67. Statement of Registration of General Partnership or Sole Proprietorship dated April
13, 2006 for New Concept Renovators;
68. Corporate Registry search for New Concept Renovators;
69. Mortgage document between Westlund Properties Corp. and Roynat Inc. dated
March 25, 2004;
70. Website of Apex Comnlunications Inc. located at W\vw.tealnapex.net;
71. Affidavit of Desmond Rodenbour of the KSA dated January 23,2007;
72. Spreadsheet of the payroll payments to former Directors and employees of the
KSA prepared by Rolando Navarro of the KSA;
73. Employee List prepared by Rolando Navarro of the KSA;
74. April 18, 2007 memo to Rolando Navarro from Titus Gregory of the KSA
regarding elected officials pay increases;
75. Report from Harvey Mann for the period December 17, 2005 to February 17, 2006;
76. "RAF2K5" Bylaws of the Kwantlen Student Association dated October 28, 2005;
77. Regulations of the KSA dated Jal1uary 6, 2006;
78. KSA Executive Board Meeting Minutes dated June 6, 2005;
79. Various Rogers Wireless invoices and information provided by Rogers Wireless;
80. Document listing KSA employees and Directors including their position and email
addresses, not dated;
81. Insurance document dated May 30,2005 for Westlund Properties Corporation;
82. Mortgage document between Westlund Properties Corp. and Kultak Financial Inc.
dated October 11, 1996;
83. Document entitled "Welcome Week 2006 Final Budget";
84. BC Company Summary for RMR Vancouver Station Ltd dated December 20,
2006;
(3)
APPENDIX A
APPENDIX A
85. Agreement between KSA and Harjit and Daljit Sandhu;
86. Handwritten note listing cheque nun1bers and reference to "Afterparty";
87. Documents provided by Bilal Cheema;
88. Deleted document containing the CV of Bilal Cheema;
89. Docun1ents from the working paper file of James Broad, lawyer, provided by
Farris;
90. Correspondence received by the CIBC from the KSA, provided to PwC by'
Navdeep Bains of the CIBC;
91. Email correspondence to PwC from Aaron Takhar;
92. Email correspondence to PwC from Yasser Ahmad;
93. Email correspondence to PwC from Danish Butt;
94. Email correspondence to PwC from Jatinder "Joey" Atwal; and
95. Email correspondence between Aaron Takhar and Danish Butt dated May 22,
2006.
(4)
APPENDIX A
APPENDIX A
Interviews Conducted
1. Telephone Conversation with Jaideep Pa]1llu, Director of AST Ventllres;
2. Telephone Discussion with James Broad, lawyer for the KSA;
3. Telephone Discussion with Gord J e n n i n g ~ s of Creative Insignia Ltd;
4. Discussion with Deepkamal Sarang, current employee of the KSA;
5. Discussion with Rolando Navarro, curre:nt employee of the KSA;
6. Telephone discussion with Tiffany Ha an.d Navdeep Bains of CIBC;
7. Telephone discussions with Gary Wozny of Tompkins, Wozny, Miller & Co;
8. Telephone discussions with Edmund Liml of Apex Communications Inc.;
9. Telephone discussions with Kulvir Gill, former Director of the KSA;
10. Telephone discussion with Jacques Leger, KSA CRO applicant;
11. Telephone discussion with Mat Huff, current KSA Council Member;
12. Interview with Bilal Cheema;
13. Discussion with Desmond Rodenbour, Cllrrent employee of the KSA;
14. Telephone discussion with Joe Bajwa, former employee of and contractor to the
KSA;
15. Telephone discussion with Bikram Gill, fonner Director of the KSA;
16. Telephone discussion with Kulbir Saran, contractor to the KSA;
17. Telephone discussions with Troy Knihnitski of Rogers Wireless; and
18. Telephone discussion with Ajay Cheema" former Director of the KS.A.
(5)
APPENDIX A
- -
- -
- -
- -
- -
- -

Kwantlen University College Student Association Forensic Report
Date: Jan 15,2007
Examiner: Robert P. Wilson
Software Used: Encase v5.05f
Acquisition of computers
Andy Joyce, a former manager with PricewaterhouseCoopers ("PwC") acquired 18
computer hard drives from the Kwantlen University College Student Association
("KSA"). The acquisitions were collected through a combination of on-site imaging at
the KSA main office (located at 12666 72
nd
Avenue in Surrey), and imaging in the
computer lab. A forensic hard drive acquisition results in tIle creation of a bit stream
image of the original hard drive and includes all active and deleted information. A write
blocker, which prevents the alteration of the original data, was llsed in all instances.
Compllter name
1. KSA BOS
2. Langley_hd_Comp
3. Newton_Campus_ccoffice_hd
4. Newton BOS hdd
5. Server_spiderman_hdd-l
6. Wrkstn-3 Room-G1246
7. Wrkstn the-flash
8. Wrkstn_langley
9. Wrkstn_reception_hdd
10. Wrkstn labelled the-shadow
11. Wrkstn labelled riddler
12.Wrkstn ID 20005096
13. Wrkstn hdd SerNo-9117734
14. Wrkstn constaintine hdd
15. Wrkstn Nantron SerNo-9117734
16. Wrkstn_tech_computer_sata_hdd
Wrkstn_tech_computer_ideydd
17. Wrkstn SerNo-021583538
18. IBM Server SerNo-99VFZ89
llocation of pxamined?
Delivered to PwC Yes
Delivered to PwC No
Delivered to PwC No
Delivered to PwC No
Room-G1225 Yes
Room-G1246 Yes
Room-G1242 Yes
Delivered to PwC No
Main Reception
Room-G1250 Yes
Room-G1252 Yes
Room-G1246 No
Room-G1246 No
Surrey Campus Office No
Room-G1252 Yes
Room-G1250 Yes
Room-G1224 Yes
Room-GI225 No
APPENDIX B
APPENDIXB
Computer Forensic Analysis
Robert Wilson examined seven computers, comprised of five \vorkstations and two
servers. One floppy disk was also examined. The analysis was based on keyword
searches provided to Robert Wilson by Mary Ann Hamilton anci a marlual review of the
hard drive contents for any accounting and finance relate<f programs.
Keyword Searches:
Ledger
AST Ventures, ASTVentures
Inderjit Johal, Inderjit, IJohal
New Concept, Concept
West Coast Contracting, West Coast, WestCoast
Bilal Cheema, BCheenla
Apex Comnlunication, Apex
Westlund
Vancouver RMR Station, Vancouver RMR
Jacque,Jaque
Creative Insignia, Insignia
NewConcept
@kusa.ca
Aaron.Takhar@kusa.ca
Deep.Sarang@kusa.ca
Yasser.ahmad@kusa.ca
Chef@kusa.ca
Aaron
Yasser
Sarang
Quicktax
Quicken
Quickbooks
Simply
Accpac
Invoice
Delete
Afterparty, After Party
APPENDIX B
APPENDIXB
Computer Forensic Analysis Results
Any files identified, based on the keyword searches, were exported from the bit stream
inlages and provided to Mary Ann Hamilton of PwC and David Borins of Farris,
Vaughan, Willis & Murphy LLP.
Email Correspondence
Based on the file header information contained in the deleted arid/or recovered email
messages, the messages originated from the associated enlail account. Thus if the email
message is shown to have come from aaron.takhar@kusa.ca, this was the account that
sent the message. We state this because the email server that is responsible for sending
out the mail messages uses Merak mail server software. rrhis is the sanle email server
that was in use by the Kwantlan Ul1iversity Student AssoeiatiorL Our review did not
show any other email server as being present.
APPENDIX B
P
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20060S212309574038-000000400000000034BSB93c.;map.txt
000000000000000034aSB93c
Received: from local host
by mail.kusa.ca (Merak 8.3.8) with SMTP id ALF90657;
sun, 21 May 2006 23:09:57 -0700
Date: Sun, 21 May 2006 23:09:57 -0700
From: <aaron.takhar@kusa.ca>
To: "oeepkamal sarang" <deepkamal.sarang@kusa.ca>,
"Joey Atwal" <treasurer@kusa .. ca>
Cc: "Danish Butt" <president@kusa.ca>,
"Ja;v;n Khat,-i" <vpinternal@kusa.ca>,
"Vasser Ahmad" <yasser.ahmad@kusa.ca>
Reply-To: aaron.takhar@kusa.ca
subject: ksa email trace
Message-ID: <7708a2b672f81f69443c465778a02209@kusa.ca>
x-Mailer: Icewarp web Mail 5.6.0
x-originating-IP: 24.207.40.47
MIME-version: 1.0
Content-Type: tt!xt/plain; charse!t="us-asci;"
Content-Transfer-Encoding: 7bit
deep, danish sai'd hes already spoken to you about the email from the kusa.ca domain
to gallivan's anonomous feedback service about the leak of the referendum question.
what is the status of your search into this leak of information? did it indeed come
from our email system? let me know, thanks
Also, this ;s a reminder to all ()f you that Gallivan's lawyer has asked us to "turn
over" any emails/memos on THIS system to them so that they can know whether or not
the referendum WAS INDEED pre-planned ... make sure to delete ANY AND ALL gall;van
material from your INBOX, DRAFT and SENT folders (including this email and any
replys to it in your SENT folder)
we cannot continue to underestimate gallivan, lets show them some respect and nail
them to the wall!
DELETE EVERYTHING!
deep, can you please make sure that even once its deleted that they can't get to it?
; donlt know what the chances are but we dont want to take ANY chances!
thanks
AARON S. TAKHAR
Executive Advisor
Kwantlen university Student Association
12666 72 Ave surrey. B.C.
canada v3W 2MB
Reception: 604-599-2126
Direct line: 604-599-2462
Facsimile: 604-599-2406
E-mail: aaron.takhar@kusa.ca
visit Our website:
page 1
APPENDIX C
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200604242348591701-00000040000000003498BEID.imap.txt
00000000000000003498sE1D
Received: from localhost ([127.0.0.1])
by mail.kusa.ca (Merak 8.3.8) with SMTP id DKV92259;
Mon, 24 Apr 2006 23:48:59 -0700
Date: Mon, 24 Apr 2006 23:48:59 -0700
TO: president@kusa.ca
cc: treasurer@kusa.ca,
r;chmonddirector@kusa.ca
Rep!y-To: aaron.takhar@kusa.ca
subJect: young parents program
Message-IO: <b956e23bde80391458186f2bcle92cld@kusa.ca>
x-Mailer: Icewalrp web Mail 5.6.0
MIME-version: l ~ O
content-Type: tE!xt/p1a; n; charset="us-ascii"
content-Transfer-Encoding: 7bit
danish, we have to come up with a better system of disbursing this fund money. there
;s obviously already a system in place, however, lets review the current methods and
u
come up with something better ... this needs to be taken care of because there are a
lot of cheques going out and no proper record keeping don't delete this e-mail ...
let me know when you got time and we can go over it .
joey and kulvir if you have time (cough cough) you can help too it might acutally
make you guys feel useful, trust me, thats what work does to you .
AARON S. TAKHAR
Executive Advisor
Kwantlen university student Association
12666 72 Ave surrey, B.C.
canada v3w 2MB
Reception: 604-599-2126
Direct Line: 604-599-2462
Facsimile: 604-599-2406
visit our website: www.kusa.ca
page 1
APPENDIX D
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by mail.kusa.ca (Merak 8.3.8) with SMTP id MKY20421;
wed, 7 Jun 2006 21:42:21 -0700
Date: wed, 07 Jun 2006 21:42:21 -0700
TO: "Bikram Gill" <vpevents@kusa.ca>,
"Danish Butt" <president@kusa.ca>,
"Jaivin Khatri" <vpinternal@.kusa.ca>,
"Joey Atwal" <treasurer@kusa.ca>
Cc: "Kulvir Gill" <richmonddirector@kusa.ca>
"Mandish saran" <surreyoffice@kusa.ca>,
"Yasser Ahmad" <yasser.ahmad@kusa.ca>
subject: EFFICIENCY?!?!
Message-IO: <f8a08f17ce6c7aleca3clOe2ef7504aO@kusa.ca>
MIME-version: 1.0
Content-Type: text/plain; charset="us-ascii"
Everyone
Your efficiency ranking is slipping (not like it was ever decent anyway). what I am
trying to say is simple: everyone want to be the head honcho. or do the so-called
"important" work ... well, I got a news flash, If you think you are capable of doing
the "important" work, then why can't you get your "simple" work done PROPERLY and ON
TIME?
Everyt;me someone ;s asked "have you got it done xet?" , it just reinstates the fact
that you are not competant enough to do EVEN the 'simple" work that ;s given to you.
r hope my sarcasm is working (or will eventually work) because nothing to date has
worked, let me show you what has been done to date for you that HAS NOT WORKED:
1) increased pay from $412 per paycheck for executives when I started last year
(what the job really is) and S260 per paycheck for directors
2) sure the hours have increased, but people are not UTILIZING the hours
EFFICIENTLY, you hang around the office more, thats all
3) taking time off whenever you need to (not a problem if the work was getting done
when you are actually IN OFFICE)
4) project based work instead of "punching the clock" like the ()ffice staff. IS that
what people want, comming in and doing the same thing every day?
5) the over lMILLIONSS at your disposal every year to DO SOMETHING CONSTRUCTIVE
with, something that may even better YOuRself, like the Lembher thing Bik and Kulvir
are doing (great idea, but 6 months in with the first idea to use the funds
availbale to you??) 6 months bitches!!
6) when do I get a raise? is this work really necessary? is this part of my
portfolio? did anyone else ever do this? the questions go ON and on, but the answers
are simple: NO NO NO NO
we are a VERY unique organization to say the least, we can't even compare yourselves
directly to other student unions, can we? this is why everyone should SHUT THE FUCK
UP and do their work ON TIME and PROPERLY, without having a babysitter ...
AND people need to get their priorities straight too, because its starting to effect
the workplace now, and then this happens, it aint acceptable! r'll give you some
examples:
Reople secretly 'borrowing" money. i know you say to ME well YOU dont need to
'borrow" money because you already have it ... well to that I say, "well, was I
nborrowi ng" money .J ast year when I was maki n9 LESS than you are thi s year?"
the borrowers: Ja;v;n
t
danish and joey... all in different ways,also kulvir ; might
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APPENDIX E
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add, but hes paid his dues (at least in dollar terms)
bikram, even thou9h he visits all the pubs in surrey during one credit card statment
period (trust me , know) he DOESNT borrow money from people, or organizations, and
definitely not "secretly" borrow it. although he has his faults too.
THE FACT IS THIS: too much whining about "hurt feel'ings" and other personal
commitments getting in the way of business:
Ja;vin, you could never do what you do here when you were at the KEG
danish, JP MORGAN, no way
Joey, your short stint at athletes world ... no more words necessary here
kulvir, never had another job
bikram, all the jobs you've had, were they this laxed?
NO NO NO
people must stop taking advantage of the workplace and start treating it with
respect .. if you don't, its either going to be your ass gone or the entire place
down the drain... not everything lasts forever, why dont you make the MOST of the
current
situation??????????????????????????????????????????????????????????????????????
I hope everyone understands my point. enough said. i hope i can stop writing these
completely stupid emails very soon!!! my efficiency ranking comes down every stupid
email that ;s written ... so if you dont care about your own effiency ranking at
least care about others?
BTW: yasser and meenu, not so bad, but dont get swept into the stupidity when you
can avoid it ...
AARON S. TAKHAR
Executive Advisor
12666 72 Ave Surrey, B.C.
canada v3w 2M8
Reception: 604-599-2126
Facsimile: 604-599-2406
visit Our website: www.kusa.ca
page 2
APPENDIX E
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fl.
l.
fl
200604282128210142-00000002.tmp.txt
by mail.kusa.ca (Merak 8.3.8) with SMTP id HIF00021;
Fri, 28 Apr 2006 21:28:21 -0700
Date: Fri, 28 Apr 2006 21:28:18 -0700
TO: "Ajay Cheema" <newtondirector@kusa.ca>.
"Andre Lesur" <langleydirector@kusa.ca>,
ItBikram Gill" <vpevents@kusa.ca>,
"oeepkamal sarang" <deepkamal.sarang@kusa.ca>,
"Ja;v;n Khatri" <vp;nternal@kusa.ca>,
uJoey Atwal" <treasurer@kusa.ca>,
"Ken MCIntyre" <surreydirector@kusa.ca>,
"Kulvir Gill" <r;chmonddirector@kusa.ca>,
"Mandish saran" <surreyoffice@kusa.ca>,
"Yasser Ahmad" <yasser.ahmad@kusa.ca>
Rep1y-TO: aaron.takhar@kusa.ca
SubJect: WORK
Message-IO: <fa46b4ae6ac824793181908ceb3768ce@kusa.ca>
MIME-version: 1.0
Content-Type: text/plain; charset="us-asc;;"
Everyone,
I realize that MOST of you don't know what real work is. however, each of you know
EXACTLY what I've asked in past e-mails and numerous vo;cemails... so please try to
have everything done by the time I get back ... just for personal fun, let me make a
l i t ~ l e fun of people so you know what I mean:
Kulvir - some work in richmond would be nice, try not to knock out any single
mothers
andre - its not always "magic" please remember your meetings and event before ottawa
ken - please continue what your doing, its great
ajay - at least look and sound like you enjoy what you do at the ksa
jaiv;n - ; can't really say anything but remember to keep the
meenu/bikjdilshad/nav/mandy/joey party boat under control (in the office at least)
joey - just WORK... and stay off the phone (you know what r mean) calls to the
middle east are too expensive for us
bik - no alcohol on campus and keep your pants on while in the office and no
partying. CC the alki part to meenu as well
yasser - just stay in your office, beware of people in the office not doing any work
and don't let them slow you down, enjoy your trip too...
meenu - simply no bhangra parties in the front lobby
deep - make sure you know how to operate the fire extinguisher because your in the
office with bik/joey/meenu/dilshad... for work thats a dangerous mix. and
yasser/ja;vin smoking its not going to help
try to lock doors behind you (no more thefts), check your email/voicemail and just
dont do anything stupid.
Just imagine I am still sitting in my office ... then you'll do fine ... I'm sorry for
all the sarcasm but I'm really really concerned that you guys don't do anything
stupid (mainly surrey and richmond)
anyways, see you all soon. you can email me anyt;me
t
;'11 still be checking it ...
aaron
AARON S. TAKHAR
Executive Advisor
page 1
APPENDIX F
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200604282128210142-00000002.tmp.txt
canada v3w 2MB
Reception: 604-599-2126
Facsimile: 604-599-2406
page 2
APPENDIX F
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200608061718142809-00000002.tmp.txt
by mail.kusa.ca (Merak 8.5.0-1) with SMTP id LIZ18714
for <yasser.ahmad@kusa.ca>; Sun, 06 Aug 2006 17:18:14 -0700
Date: Sun, 06 Aug 2006 17:18:14 -0700
From: aaron.takhar@kusa.ca
To: yasser.ahmad@kusa.ca
subject: a few things
Message-Io: <cS77283d465702cd1487c2a4a2d68f78@kusa.ca>
x-originating-IP:- 24.86.69.136
MIME-version: 1.0
Content-Type: text/plain; charset="us-asci;"
yasser,
there was a chq that went out for 15,884.10 that I saw online, could you tell me
what that was for? also, there was a 1300 online bill payment, which I'm assuming ;s
the rogers bill, however, could you show me the bill, we need to start enforcing
anything over $75 otherwise people don't respect it. .
if you have ANYTHING for Joey to do, then give it to him, we still haven't caught up
with everything, and we're in the 8th month now... and if you need help from me let
me know, I'm waiting on the sources that we need, can you get them to me soon?
everything will be fine, don't worry.
allah ka shukar hai tumharay paas ...
AARON S. TAKHAR
Executive Advisor
Canada v3W 2MB
Reception: 604-599-2126
Facsimile: 604-599-2406
Visit Our website: www.kusa.ca
page 1
APPENDIX G
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200609011445003068-00000002.imap.txt
by mail.kusa.ca (Merak 8.5.0-1) SMTP id FEU78100;
Fri, 01 Sep 2006 14:45:00 -0700
Date: Fri, 01 Sep 2006 14:45:00 -0700
aaron.takhar@kusa.ca
TO: 'oani sh Butt" <pres; dent@kusa. ca>,
"Jaivin Khatri" <vpinternal@kusa.ca>
subject: Fw: FW: eRO
Message-IO: <c874deba9a078041fef582c6ab68d30e@kusa.ca>
x-Originating-IP: 24.86.64.192
MIME-version: 1.0
Content-Type: multipart/mixed; boundary="--975B90DECF86D16261C4E9643D2744E8"
Thi s ; s a mul t; -part message in MIME form4at.
----975890DECF86016261C4E964302744E8
Content-Type: text/pl a; n; charset="us-ascii"
keep updated, read below.. our final supr-;se will be, guess who ... jaques!! DELETE
THIS EMAIL RIGHT NOW, and from your trash folder!!
-----or;g;nal message----
From: "Don Crane" dcrane@RCGA.com
Date: Fri, 01 sep 2006 13:23:19 -0700
To: "Aaron Takhar $E-mail$ .. finance@kusa.ca
subject: FW: eRO
Hi Aaron: FYI
Don Crane
Rush Crane Guenther
direct phone: (604) 601-2429
mailto:dcrane@rcga.com
-----original Message----
From: Marika Giles lmailto:mgiles@HTLN.com]
Sent: Friday, september 01, 2006 1:12 PM
To: Don Crane
CC: Gavin C. crickmore
subject: RE: CRO
we are in the process of consulting with our clients. we
get this finalized at the beginning of next week, and we
touch with you on Tuesday.
Have a pleasant weekend,
Marika
Marika Giles
Hungerford Tomyn Lawrenson and Nichols
1100 cathedral place
925 West Georgia Street
vancouver, B.C. v6C 3L2
Direct Tel: 604-408-5628
Direct Fax: 604-408-5641
Email: mgiles@htln.com
website: www.htln.com
should try to
will be in
Legal services provided by separate and independent law corporations.
page 1
APPENDIX H
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-----original
From: Don Crane [mal1to:dcrane@RCGA.com]
sent: Thursday, August 31, 2006 11:35 AM
To: Marika Giles
subject: CRO
Hi Marika:
Thank you for your telephone message yesterday afternoon. I thought I
would briefly give you my thoughts on this issue.
r have no doubt that both Mr. Schiffner or Mr. Bouwman clre fully capable
of doing the job. If you wish to pursue discussions about cost with Mr.
schiffner, I would suggest that you supply him with whatever documents
he needs, and ask him for a quote, or at least an indication of the rate
he would charge.
I do want to suggest, that for a couple of reasons Mr. Bouwman
would be a good choice. Flrst, he has the Elections Be stamp of
approval. This does not make him any better at doing the job, but it
will, I think, serve the important purpose of instilling confidence in
the membership in his ability and impartiality. I note that in Gill v.
Bhandal [1998] B.C.J. NO. 2263, a case involving an internal society
dispute, the court directed that the parties select a returning officer
from a list provided by Elections Be, presumably for this reason. Mr.
Schiffner's experience is apparently almost exclusively in the field of
elections under the Indian Act.
In addition, Mr. B9uwman retired, thus should be generally
available at all tlmes durlng the electl0n process. I note that he
lives in surrey, which may cut travel time. I donlt know whether Mr.
Schiffner has a day job or other competing commitments.
I would appreciate having your thoughts. You should feel free to
contact Mr. Bouwman yourself, or if you wish we can set up a conference
call for all of us to talk to him.
Don Crane
Rush Crane Guenther
direct phone: (604) 601-2429
AARON S. TAKHAR
Executive Advisor
Local 26 - canadian Federation of students
12666 72 Surrey, B.C.
Canada v3w 2MB
Reception: 604-599-2126
Facsimile: 604-599-2406
----975s90DECF86016261C4E964302744E8
content--Type: message/rfc822; name="FW: CROff
content-Transfer-Encodin9: 7bit
content-Disposition: inllne;
page 2
APPENDIX H
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200609011445003068-00000002.imap.txt
fi 1ename=" FW: CROft
Received: from rcga-serverl.RCGA.COM ([207.194.143.189])
by mail.kusa.ca (Merak 8.5.0-1) with ESMTP id FEY48419
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quoted-printable
X-M;meOLE: Produced By M1crosoft Exchange vS.O.6603.0
content-class: urn:content-classes:message
subject: FW: eRO
Date: Fri, 1 sep 2006 14:23:59 -0700
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Thread-Index: AcbNLOEUulSHB52BRfsH2kqTITP;SAAOvpQgAANnw6A=
From: "Don Crane" <dcrane@.RCGA.com>
TO: "Aaron Takhar $E-mail$ ..
n
Hi Aaron: FYI
Don Crane
n
Rush crane Guenther
phone: (604) 601-2429
-----orig;nal Message----
<finance@kusa.ca>
From: Marika Giles lmailto:mgiles@HTLN.com]
Sent: Friday. september 01, 2006 1:12 PM
To: Don Crane
CC: Gavin c. crickmore
subject: RE: eRO
we are in the process of consulting with our clients. We should try to
get this finalized at the beginning of next week, and we will be in
touch with you on Tuesday.
Have a pleasant weekend,
Marika
Marika Giles
Hungerford Tomyn Lawrenson and
1100 cathedral place
vancouver, B.C. v6C 3L2
Direct Tel: 604-408-5628
Direct Fax: 604-408-5641
Email: mgiles@htln.com=20
website: www.htln.com=20
Nichols
Legal services provided by separate and independent law corporations.
-----original
From: Don Crane [ma11to:dcrane@RCGA.com]=20
Sent: Thursday, August 31, 2006 11:35 AM
To: Marika Giles
subject: eRO
Hi Marika:
page 3
APPENDIX H
I
200609011445003068-00000002.;map.txt
Thank you for your telephone message yesterday afternoon. I thought I
would briefly give you my thoughts on this issue.
I have no doubt that both Mr. schiffner or Mr. Bouwman are fully capable
of doing the job. If you wish to pursue discussions about cost with Mr.
schiffner, I would suggest that you supply him with whatever documents
he needs, and ask him for a quote, or at least an indication of the rate
he would charge.
I do want to suggest, thou9h, that for a couple of reasons Mr. Bouwman
would be a good choice. Flrst, he has the Electio'1s Be stamp of
approval. This does not make him any better at doing the job, but it
will, I think, serve the important purpose of instilling confidence in
the membership in his ability and impartiality. I note that in Gill v.
Bhandal [1998J B.C.J. NO. 2263, a case involving an internal s o c i e t ~
dispute, the court directed that the parties select a returning officer
from a list provided by Elections Be, presumably for this reason. Mr.
schiffner's experience ;s apparently almost exclusively in the field of
elections under the Indian Act.
In addition, Mr. Bouwman is retired and thus should be generally
n
available at all times during the eiection process. I note that he
lives in surrey, which may cut travel time. I don't know whether Mr.
schiffner has a day job or other competing commitments.
I would appreciate having your thoughts. You should feel free to
n
contact Mr. Bouwman yourself, or if you wish we can set up a conference
call for all of us to talk to him.
Don Crane
Rush crane Guenther
direct phone: (604) 601-2429
----975B900ECF86016261C4E964302744E8-
Page 4
APPENDIX H
Il
t.1
11
I
Fl
LJ
44ff412651173-00000080oimap.txt
000000000000000000000000
Date: wed, 06 sep 2006 14:44:02 -0700
From: president@kusa.ca
ReplX-TO: <pres;dent@kusa.ca>
To: 'Bilal Cheema" <bcheema@telus.blackberry.net>
Cc: "Aaron Takhar" <aaron.takhar@kusa.ca>
Subject: Jaque
Message-Io: <bc61ce21Sd140c6f4cd2e417976fOf20@kusa.ca>
X-Mailer: Icewarp web Mail 5.6.6
x-or;g;nating-IP: 24.86.64.192
MIME-Version: 1.0
content-Type: text/plain; charset=uus-asc;;"
B; 1a1 ,
what in the worlds going on with Jaque? Aaron's spoke to him on several occasions,
so has our legal counsel Don Crane, and it seems to us that he ;s iust not
interested anymore. But again I'm close to 100 per'cent sure that from a little
pressure from you, you're able to convince him. Tell him all he needs to do is beat
the other guys price and any of the differnce we'll give him under the table. Man I
can't even tell you how HUGE it would be to get him onside, it would save of tons of
time and effort. Lemme know man I realize you're busy, but brotha tell me what else
I need to do to make this happen. Hopefully talk to you soon.
sincerest Regards,
Danish Butt
president
Kwantlen university college student Association
Canadian Federation of Students-Local 26
Recept;on:604-599-2126
Facsimile:604-599-2429
Email:president@kusa.ca
page 1
APPENDIX I
Takhar
Search 2\Takhar Page
Canada V3W 2MB
604-599-2126
Jirect Line: 604-599-2462
Facsimile: 604-599-2406
E-mail: aaron.takharikusa.ca
Visit OUr Website: www.kusa.ca
. Name pagefiJe.sys
Full Path wrkstn_Jabelled_riddler\wrkstn_rabeJled_riddler\C\pagefile.sys
e price is more reasonable, however, if we are able to get it significantly cheaper from Jaque L
eger, it would be preferred that we do so. OUr financial position as you and as Anderson a
nd Lee will realize at this Friday's meeting, is that we really don't even have $15,000, which i
s what has be quoted.
He will send over current financial statements as soon as our staff has finished working on them
to show you our situation. Mr. Leger should be in contact with you shortly. If we are unable to
secure him, then we will have to re-negotiate pricing for sure.
"Hopefully, by the end of this week everything will be resolved. Mr. Leger like our last ho
I;fe if we can't afford otherwise.
t+he Executive will be meetinq tomorrow to figure out how to pay for this expenditure, assuming M
r. Leger is unavailable for the job.
f'hankS.
t!

----Original
! rom: Crane-
Wed, 06 Sep 2006 16:18:37 -0700
Tn' -Aaron Takhar $E-mail$- financeekusa.ca
... ' :t: FW: eRO
l(

> Hi Aaron:
>
I
I'm forwarding a copy of an email from me to Marika Giles, for your info.
Don Crane
> Rush Crane Guenther
direct phone: (604) 601-2429
t i,mai 1 to: dcraneircga. com
Is4
> > -----oriqinal Message----
:> > From: Don Ct'ane
Sent: Wednesday, September 06, 2006 4:56 PM
? To: Marika Giles (E-mail)

...i> Subj act: CRO
>
Hi Marika:
> After our discussion yesterday, I talked to Bill Bouwman again. I said a sum quote WOll
j be helpfoll, a,d I described what I understand to be the typical workload of a eRO in past Kwa
,en elections. He thought about it for a while, and quoted a fee of S10,000, plus GST. He h
earlier mentioned expenses, and I think probably meant SlO,OOO plus plus GST. Th
I does not the cost of poll clerks ..
I also to He says in past he has had to
ari51ng during the campalgn period. so doing, he applies the provisio
of the Elections Act. He does not adjudicate post-election as these
Elections Be.
I talked to one of ffiy people about I'm told that the KSA hires stJde
For )00. 7wo st4dents are hired for each polling station. :'he cost relatively modes
pie of or so .
.... 1.50 pt3.ssed a1.ong quote from :-fr. people t:hought it was way way too r.igh.
soli:::: ': your agreement to appoir:t 30'l"NInan :or the job.
APPENDIX J
I
OU-1S-Z0DS 11 :51AM FROW-RUSH CRANE GLelfTHER T ~ f P.DOl F-QS3
EACSfMILE TRANSMISSION rifE!
RUSH CRANE GUENTHER
BARRISTERS AND S O L f C I T O f ~ S
300 -111 WATER STREET
VANCOUVER, B.C.
VSB 1A7
Telephone: (604) 687..5611
Fax: (604) 681-0912
FAX NO:
MATTER 10:
DATE:
(604) 599-2406
kwant-766 .
September 15. 2006
[I
n
TO:
ATTENTION:
RE:
KWANTLEN UNIVERSITY COLLEGE S'UDENT ASSOCJATJe)N
AARON TAKHAR
RECENT EMAILS
MESSAGE:
SENDER'S NAME: DON CRANE
NUMBER OF SHEETS
TO FOLLOW: 6
ORIGINALS: WILL NOT BE MAILED
This message is intended only for the use of the address.ee, and contains informatj()n
that is privileged, confidential and exempt from disclosure by lalw. If the reader is not
the intended recipient or responsible for delivery to the intended recipient, you aIre- .
hereby notmed that dissemination, distributjon or copying of this communication is
prohibited. If this communication has been received in error, pfease notify tiS
immediately and retum the original to us at our address as noted above. Thank you.
APPENDIX K
-...
09-15-20D6 11 :5tAM FRal-RUSH GUEN11R
T':'181 p. DDZlD07 F-gSi
Don Crane

From: Don Crane
Sent: Tuesday, September 12, 2006 3:12 PM
To: 'aaron.takhar@kusa.ca'
SUbject: RE: FW: KwanUen student society erections
Hi Aaron:
Thank you tor your email.
I need to clarify the term$ of for the with respect eo
che CRO appointment:. Whl!l1 the partiell to the dispute agreec! eo a coUrt order that:
contained a term requiring th.t their respective lawyer. make the deci.ion as to the
appointment, they effect1vely renounced their right to dictatee the a result of
the Order, lawyera are now required to U8e bese etforta to come an agreemunt
which will binc1 eheir client8. This i8 obviously a role than lawye:rsz usually
play in a dispute. in which chey are required to act: en t.hei:c client's instruct.j,.one.
In the of thies role, I have .ought 1:0 ensure that I had your inpu'l: pric}r to
making a decision_
While I agree with you that all 3 candidates seem quclified for the job, I do noc think
that Jacques Leger as qualified as the others. Firat, he has relacively little
experience in formal diGpu1:e resolution, Which may be an impc)rtant part of the j,lon.
Secondly, he would b.ve 1:0 work around a full-time job. I anI allio concerned thac he had
to be prodded into submitting an application, whereas Lhe applicants have
considerable intereet in getting started with che job. The parties an the ocher side have
a theory, for whatever reason, that Mr. Leger comea to ue as the result of Randhawa's
Liberal Party connections, and so they do not: aliQ him as heinlg olearly neutral aes che
other candidates. I do not know are right about how his name came forward,
but that is cheir perception, The side will not agree to Mr. Leger, and if we were
insist on his appointment we- would have to make a court application, which we might
well lObe. The cost of that application would &u},secant:ially up the ditfert!nce bet.wQQn
Leger's fee and of the other two
I
Mr. Schiffner'S original quote of $32,000 ineluCied 16 poll As we have di,!!5cussed,
hi. new figure, like of the other candidats8, does not include .ny allowance for
this coec. He has come down in price, but not quite as dramatically as it might
There is not now any difference in cost among the
For better or wor:;e. I have been given the duty of making a dec.ision, and my decieion is l;O
agree to Mr. Schiffner. I will now be that eo the lawyers on the
other
I expect you will be hearing from Mr. Schiffner the near fucure. I hs ia
to get
:Jon crane
Rush Guenther
direcc phone: (604) 601-242'
mailto:dcraneercga.com
-----Original
From: aaron.cakhar.ku.a.ca
Sent; Tuesday, September 12, 2006 2:29 AM
TO: Don Crane
Cc: Danish Butt; Jaivin Khatri; Joey
Re: FWt Kwantlen student society
on,
APPENDIX K
I
,..
Og-J5-ZDDB 11:51AM FROM-RUSH CRANE GUENTHER 6D4681 T":3;1 P. OD3l0D7 F-9S3
Don Crane
From: Don Crane
Sent: Wednesday. September 13. 2006 12:38 PM
To: Aaron Takhar (E-mail)
Subject: FW: eRO Contrad
Hi Aaron:
I'm forwarding an email from Marika GlIes, which wiff be self explanatory. f nave reviewed the contract, anal it appears to be in
order. tf you agree, you should sign it and fOnNard It to Mr. Schiffner, along with his retainer fee.
I have suggested to Manka Giles that Mr. Schiffner should meet with representatives of both sides to discuss his functions,
the seJectfon of pon clerks, etc. The plan is for Mr. Schiffner to have an initial with Paul Browning fOir a basic
orientation.
Don Crane
Rush Crane Guenther
direct phone: (604) 6012429

--Original Message-
From: MarUca Giles (maiJto;mgfles@HTlN.com]
Sent: Wednesday, September 13, 2006 12:24 PM
To: Don Crane
Cc: Gavin C. CrJckmore
SUbject: eRO Contrad
Don:
Please mId attached the signed contact received fror.Q Mt. ha'9'c Y0ul client:) inlmediarely sign it
and provide ?v1r. Schiffner with the deposit 3:i by the contnct so rhat Mr. Schiffner can SUl[( work
fotrhwjth.
As I have contteted ML Browning about being Mr. Sch.iffnc:r's pIimaty contact on campus) and I am
waiting for his retutn alL which will hopefully bring our involvement in rv,1r. Sc:hiffner's orientation. [0 2.n
o
Marib Giles
Hungerford Tomyn Lawreoso.o and Nichols
1100 Cathedxal
Vancouver, B.C. V6C 31.2
Direct "reI: G04-408-5628
Direct Fax: 604-408-5641
Email: mgjles(l2)htln.com
Websitt=: www.hrln.com
Legal provided by separate and independent hw
9/15/2006
APPENDIX K
-"
S04S81C;lZ P. 004/011)1 F-iS3
0;-15-200& tI :5ZAM FRDW-RUSH CRANE GUENTHER

BETWEEN: SCHIFFNER CONSULTANrTS INC.
5245 AUfUSta Place
Delta. Be v 4M 4E)
(The Contractor)
AND: KWANTLEN STUDENT AS;SOCIATJON
FOR: CHIEF RETURNING OFFICER (Wlder the By-laws,
-Regulations and Court Order ,No. 8064619).
This agreement confirms t'he understanding concerning the terms and condilions of
retainment and the nature of semces to be performed for The Kwantlen Student
Association.
1. . Term
(a) This agreement will be for a period not to exceed 3 and specifically
commencing on September 13) 2006 and continuing to Decelnbcr 13, 2006.
(b) J;ither party may terininate this agreement with thirty (3D) days' written notice to the
I
other party following Ulc first month of this eontract.
(e) In the event ofterminarion by The Contractor, Kwantlen Student Association sJhall be
refunded fOT any funds advanced to The Contractor. Should Student Association
terminate this agreement, The Contraetor will be compensated for services rCl1dered
through the date oftermination; both settlements shall beon a pro-rated basis.
n
1.1
2. Indemnity
(3) Kwantlen Student Association hereby releases and indemJ3ifies the contractor aJld his
agents or representatives from and against all manner of suits), claims, expenses, der.:nands
and causes of actions arising out of or in connection with tblC performance of his duties
under this agreement including without limitation, legal expenses and damages out
of any legal proceedings brought to challenge the validity of all election or the result of an
election.
(b) The Contractor or his agents and/or his representatives shall not in any way be
required to indemnify Kwallt]en Student Association for any claims, delnands, costs,
losses.. damages, expenses" actions) suits or other proceedings w'hich are the result Ol[ the
negligence ofKwantlen Student Association.
APPENDIX K
I
U Y - I ~ - Z 0 0 6 11:52AW fRDW-RUSH CRANE GUENTHER 6048810;12 T-3;1 P.OOS/ODT F-9S3
(C) Kwantlen Student Association hereby releases and il'ldemnifies the contractor and his
agents or representatives from any liabilities whatsoever resulting from 8 delay in any of
the election processes which are caused by an act of God.
3. Duties & Compensation:
(a) The duties and compensation for the contractor's services are as described in schedule
;'A" attached hereto.
(b) Payment will be made by KwanrIcn Student Associatiol1 as per the following:
1. 50% of the total contract price upon signin,g ofth.is agreement
($4, 700.00 plus applicable taxes)
2. Balance upon completion of the electic)t1 and the declaration of the
successful candidates ($4, 700.00 plus applicable taxes}
(c) Fees are paid with no deductions at source.
Accepted and Agreed to this _---- day of , 2006.
for: Kwantlen Student Association
PER: Schiffner Consulting Inc. (the Contrllctor)
'1
1.J
APPENDIX K
..
09-15-ZtJO& 11 :5ZAW FROW-RUSH CRANE GUENTHER
S046810;12
SCHEDULE "A"
P. ODS/DDl7 F-;S3
Duties and responsibilities.of the Contr:!!Q!:
General: To conduct the election fi:lr Kwantlen Student Association ill
accordance with the requirements of the By-Laws. Regulations and Court
Order.
[1
n
SDecillc:
Prepare all necessary documents as may be required for the conc:iucr of
the election in accordance with the By-Laws, Regulations and tntC Court
Order.
Supervise the polling clerks to insure that the election is conduct\ed in
an accurate and LUlbiased fashion.
To conduct the Official Ballot COWlt
To insure there is adequate sta:ff and supervision to conduct the p',oll in
an efficient and unbiased manner..
I
Fees;
The total fees for the contract shall be 59,400.00 plus appllcal,Jle
taxes. 50% of the contract or $4,700.00 plus applicable taxes shall
be paid by Kwanden Student .Association upon the signing of this
contract witb the remainder of $4,700.00 plus applicable
payable at the completion of tJle election and declaration of th,1e
successful candidates by the c()ntractor.
Fees Include:
Personal labor only ( refer to q,uotation dated Sept.7, 2006)
Initial
---
APPENDIX K
I
UW-15-lDOB 11 :5ZAM FRt-RUSH CRANE GlOT11
RESPONSIBILITIES OF KWA..l\iTLEN STUDENT ASSOCIAT,) ON
1. Provide appropriate number of Polling Oerks and
Clerks as may be by the CRO at DO to the
contractor to assist in Candidates meeting, the Electi(])ns
Office, the posting of )Ilotices or posters, the election 3"nd the
counting of ballots.
n
2. All other costs i.e.: eRO's mileage, parking, printing
facility costs, advertising, photocopying. legal advice,
secretarial labor and Dlnyother ancillary costs that
legitimately incurred bv the CRO in the performance 4\)f his
,duties are the responsibility of the Kwantlen Student
AssociatioD and shall be paid immediately upon receipt of an
itemized invoice.
3. Arrange for a 'between the eRO and a
Knowledgeable Staff member to review the process ao(:) the
required forms and to (letermine bow and when staffiIllg
requirements will be m:lde
tl
t 1.
4. Courier Cheque and sig:ned agreement by return in the
amount of $4,700.00 plus applicable taxes.
5. Pay balance at the end lJ.r the counting process and the
declaration 01 the successful candidates, (Invoice "ill be
p:rovided by the in the amount of $9,400.00 J:Jlus
appljcable taxes)
l'i
lnitial _
APPENDIX K
I
200609172336360668.imap.txt
by mail.kusa.ca (Merak 8.5.0-1) with SMTP id wPC10936
for <president@kusa.ca>; Sun, 17 sep 2006 23:36:36 -0700
Date: sun, 17 sep 2006 23:36:36 -0700
TO: president@kusa.ca
subject:
Message-Io: <2b20c7eb8842f7f6ceble37f685caOe7@kusa.ca>
x-or;ginating-IP: 24.86.69.136
MIME-version: 1.0
Content-Type: text/plain; charset="us-asc;;1It
we gave bilal S5,000 so what the fuck ;s he going to do for us?
lets sit down with him closer to the election, but make sure you make clear to him
NOW instead of later, that we simply need man power come election time, and that he
should have at least 4-6 people campaianing as students (even if they don't go to
school) during the three polling days!I .
Make this point very clear!! and THEN we wil'l make his "contractU for the S.OOO and
what services he performed!! tell him to clear schedules of his people for those
says in particular! give him notice!!
DELETE THIS EMAIL< and delete it from your tr'ash folder after! I
AARON S. TAKHAR
Executive Advisor
Local 26 - Canadian Federation of students
canada. v3w 2MB
Reception: 604-599-2126
Facsimile: 604-599-2406
page 1
APPENDIX L
_DELETE. txt
yasser, a couple of things:
please have the sisco chqs ready to 90, the guy was here today and wanted them, you
were sick, so just call his office llne (not cel, hes away) and tell him that they
are in the mail today ...
also, please cut me a chq for S5,000 for the month of august ... my name should be on
it, thats it. I'm at S5,OOO/month just like you now...
DELETE THIS EAMIl, and then empty your trash!!
n AARON S. TAKHAR
~ I
Executive Advisor
n
Local 26 - Canadian Federation of Students
Canada v3w 2MB
t {
~ ",
I
Reception: 604-599-2126
Facsimile: 604-599-2406
page 1
APPENDIX M
I
200604071646251047-0000004000000000348785cc.txt
0000000000000000348785CC
by mail.kusa.ca (Merak 8.3.8) with SMTP id lBB85725
for <joseph@creat;veins;gnia.com>; Fri, 7 Apr 2006 16:46:25 -0700
Date: Fri, 07 Apr 2006 16:46:25 -0700
To: uJoseph Tupaz" <joseph@creativeins;gnia.com>
Rep1y-TO:
subJect: Re: AST Logo Deslgn
Message-IO: <Oa7726d865ae4b84f6alfdd2e7e15766@kusa.ca>
x-orig;nating-IP: 199.9.9.129
MIME-version: 1.0
Joseph,
I like one of the logos, please give me a call and we can talk about a design to go
on a letterhead and business cards. Thanks, aaron 604-537-1503
-----original
From: Joseph Tupaz Joseph@creativeins;gn;a.com
Date: Tue, 04 Apr 2006 12:07:09 -0700
TO: finance@myksa.ca
subject: AST Logo Design
> Aaron,
> Find the attached logo designs of your AST logo.
> me know if you have any changes.
> Joseph
>
>
>
AARON S. TAKHAR
Executive Advisor
canada v3w 2MB
Reception: 604-599-2126
Facsimile: 604-599-2406
Page 1
APPENDIX N
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200606201320361367-00000002.txt
by mail.kusa.ca (Merak 8.5.0-1) with SMTP id YAo29636
for <aaron.takhar@kusa.ca>; Tue, 20 Jun 2006 13:20:36 -0700
Date: Tue, 20 Jun 2006 13:20:36 -0700
From: treasurer@kusa.ca
ReplX-TO: <treasurer@kusa.ca>
TO: 'Aaron Takhar
u
<aaron.takhar@kusa.ca>
subject: student phones update ....
Message-ID: <fb8f129b4e03dcde14ac24db877c2817@kusa.ca>
x-or;ginating-IP: 199.9.9.118
MIME-version: 1.0
; dont know whether i should bother U with this, because u are quite a hypocrite
when ; t comes to thi s, but ; 11 gi ve u one anyways ; ga.ve the cheque. numberand
date to a customer representative who will be forwarding this informa.tion to an
accountant .... he mentioned that hopefully; would be contacted within a day, but who
knows ..... relax, bare with me, im just as frustrated as you .. no im not:)
also, ; matched up the 2006 source documents with the vendors sheet, things arent
looking good .... from AST ventures alone, we have approximately $32000.00 unaccounted
for .... u dumb bastard
n
page 1
APPENDIX O
I
20060S0B1954311733-000000400000000034A89ECFl.txt
000000000000000034A89ECF
Received: from local host ([127.0.0.1])
by mail.kusa.ca (Merak 8.3.8) with SMTP id NHL78131
for <joseph@creat;veinsignia.com>; Mon, 8 May 2006 19:54:31 -0700
Date: Mon, 08 May 2006 19:54:31 -0700
To: "Joseph Tupaz" <joseph@creat;veins;gnia.com>
subject: logo
Message-Io: <bb269cd0987859be31a881e3917d3e44@kusa.ca>
x-Mailer: IceWarp web Mail 5.6.0
x-or;ginat;ng-IP: 199.9.9.129
MIME-version: 1.0
Content-Type: text/pl a; n; charset=t'us-asci i"
Joseph,
I have not yet received the logo for STUDENT HEALTH CONNECTIONS INC. Please forwards
asap. A l s o , ~ I did not receive the AST VENTURES logo to put on my leLterhead. YOU had
indicated that you would send a one in proper format that I could'use in WORD or
EXCEL etc ...,
thanks,
AARON s. TAKHAR
Executive Advisor
canada V3w 2MB
Reception: 604-599-2126
Facsimile: 604-599-2406
page 1
APPENDIX P
I
2006080S0109012188-00000002.tmp.txt
by mail.kusa.ca (Merak 8.5.0-1) with SMTP id JQ068901
for <yasser.ahmad@kusa.ca>; Sat, 05 Aug 2006 01:09:01 -0700
Date: Sat, 05 Aug 2006 01:09:01 -0700
To: <yasser.ahmad@kusa.ca>
subject: Re: a few things
Message-IO: <be1397deb9a8f4b26076ddgeca564597@kusa.ca>
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lockmasters left a nasty message on my phone a few days ago, it completely slipped
my mind, they said there is an outstanding invoice, probably for the latest lock
change
did you ever receive it or do you know if and when we did? see if you can find out
and please call EVA from lockmasters and ask her to fax over the invoice if you
don't have it ...
please call her on tues morning asap, thanks
inshallah sub teek hojiayga bro, fiker mud karo ... we can take on these bastards
anyday, doesn't matter who it is ... we just need to grab our executives once in a
whi 1e ..
-----original message----
From: yasser.ahmad@kusa.ca
Date: Fri, 04 Aug 2006 20:49:18 -0700
To: aaron.takhar@kusa.ca
subject: Re: a few things
> so far bra the quickbooks change over is going fine i cant 9ive a date just now
what i need to do is put all the expence into the right line ltems from the source
>
> i will do the hand book thing next week Inshallah
>
> cibc is asking about our investments; will set a meeting
> credit agreement was fine this time but they are very conserned about the short
fall
>
> otherwise all is god i have a busy week ahead
>
> -----Original message----
> From: aaron.takhar@kusa.ca
> Date: sat, 05 Aug 2006 03:11:35 -0700
> To: yasser.ahmad@kusaeca
> subject: a few things
>
> > yasser,
> > I need a couple of things:
> >
> > when can the quickbooks transition be done completely?
> >
> > when you are done with the deposit book please let me have it, gotta make some
deposits
> > also, AST chqs are needed for July, three of them (less GST this time) thats the
only difference
> > also, please let me know what sources are needed and I will start getting them.
And re-print the appropriate stubs
page 1
APPENDIX Q
2006080S0109012188-00000002.tmp.txt
> > also, have the BOS cash outs as well as the cafe cash records (talk to ja-iv;n
and Iliaz) done?
> >
> > Figure out with Iliaz what you want to see in terms of cash, HE will have
whatever procedure he wants, but just tell him what YOU require ...
> >
> > pressure joey to get more stuff done ... anytime you have something give it to
him. If Jaivi needs the schedule of benefits for each employee entitled to benefits
in order to create a COMPLETE employee file which shall include, among other things
the following:
> >
> > personnel info (name, emergency contacts etc)
> > payroll info
> > job description (if applicable)
> > oath of office (for elected only)
> > first day of work
> > TOls, fed and prov, please get the up to date correct ones ASAP!
> > there also may be other things, talk to Jaivin, he has to get this done, just
don't give him any excuses to slow it down ...
> >
> > and get everything signed off by each employee
> >
> > also, make sure you stay on top of elac and eRA stuff, its very important!
whenever you hear anything from them let me know! also the credit agreement, is
II
everything ok? just make sure ...
> >
> > this is all I can think of for now, please follow up on this stuff man ...
> >
> > DELETE this email NOW! and remove it from your trash after you delete it as
well!
> >
> > AARON S. TAKHAR
> > Executive Advisor
I
> >
> > Kwantlen university student Association
> > 12666 72 Ave surrey, B.C.
> > canada v3W 2M8
> >
> > Reception: 604-599-2126
> > Direct Line: 604-599-2462
> > Facsimile: 604-599-2406
> > E-mail: aaron.takhar@kusa.ca
> >
> > visit our website: www.kusa.ca
> >
> >
>
> Vasser Ahmad.
> chief operations officer- Kwantlen Student Association
> 12666 - 72nd Ave. surrey, Be v3w 2MB
> off: 604.599.2272 Fax: 604.599.2429
> yasser.ahmad@kusa.ca
> web: kusa.ca
>
>
>
AARON S. TAKHAR
Executive Advisor
canada v3w 2MB
page 2
APPENDIX Q
2006080S0109012188-00000002.tmp.txt
Reception: 604-599-2126
Facsimile: 604-599-2406
page 3
APPENDIX Q
Dear Mary Ann Hamilton,
I write to you in response to your keenness to have my comments/opinions concemiIlg
your company's (PwC) "interim report" of the Kwantlen Student Association (KSA).. I
shall copy and use abbreviations and terms at times that you have used in your interim
report, in addition to my own. If any part of this document is unclear please contact Ine
prior to the release of your "final report" so that I may clarify certain points of
contention. This document is intended only to be used in the PwC "final report".
Please note that all comments are made without prejudice or precedent. Any other copy,
distribution or use of this document other than as described above, is prohibited without
my prior written consent. All statements are made to the best of my knowledge and
supporting documentation is provided where it is available to me. The reader will be
notified where documentation or information is available but must otherwise acquire it on
their own. You have access to the KSA offices, I do not. The opinions expressed are
based on my personal experience, knowledge and capabilities, which may not accurately
represent actual facts.
I have specially prepared this report because I was specifically asked to do so by Pw(=. I
reserve the right to comment on areas that I have personal knowledge of and that I
believe to be true, but will not be held liable for any misrepresentation or
misinterpretation of my words or phrases. Upon new facts or information that
becomes available to me in the future the opinions/comments in this report are subject to
change.
The views expressed in this document are my own and are deemed to be correct but not
guaranteed.
I have responded to the following sections within the PwC "interim report":
3.1 KSA Unsupported Payments
I have no knowledge of why these payments are "unsupported".. All docunlentation for
these transactions should be in the KSA office(s). If they were moved, hidden, Hllsplaced
or otherwise mismanaged leads me to believe that the documentation can be r e c r e ~ l t e d
or copies can easily be attained by contacting the staff and businesses mentioned in this
section. Whether or not this action has been taken is unknown to me, although it: seenlS as
if this has not yet been done.
I am also unsure why "unsupported" payments made to "Aaron Takhar/AST Ventures"
totaling $64,936 are considered to be "unsupported" .. My employment contract
commences on August 1,2006. Any payments prior to this time, to AST Ventures Lt1d.,
should not be attributed as being payment(s) directly to Aaron Takhar. All payments you
are likely referring to were probably payments to AST Ventures Ltd. and not Aaron
Takhar. Mr. Pannu and I were both contracted to work for the KSA so these
APPENDIX R
"unsupported" cannot be attributed solely to me nor can they be called
"unsupported" withollt contacting Mr. Pannu and AST Ventures.
I would urge you to contact AST Ventures Ltd. and obtain invoices seeing as how the
current KSA has failed to maintain proper record keeping. I also suggest the same for the
other staff and vendors mentioned in this section.
For your reference, Mr. Pannu's email addressis ..jaypannu@hotmail.com..
3.2 High Risk In,'estments and Special Purpose Funds
HThe KSA prohibit high-risk investments. "
This is misleading because it refers to the set of Regulations currently in effect; however
the Regulations at the time the investment was made were different. The KSA is required
to have a copy of the previous set of Regulations. Without having a copy of these
Regulations it is uncllear what they stated specifically. In addition, it is at the discretion of
the KSA to what is considered to be "high risk" and that decision was made by
the then current KSA Executive Board.
UThese investments a.ppear high-risk because the promissory note is unsecured and the
commercial property in Surrey has aftrst mortgage/rom Roynat Inc. 01$1,100,000 with
a term ofApril 15, 2()04 to March 15,2009 and as assessed value of $1,277,000."
This is also misleadiIlg because the assessed value of the property does not have a
corresponding date. the best of my knowledge from the time of the transaction, the
commercial property assessment available to the KSA was outdated and the value of the
property was not aCCllrately reflected. The Executive Board did its own research and
decided that the investment was worthwhile. The KSA should be able to attain a copy of
a current asseSSlllent. This would also give a better indication of if the investment was
actually "high-risk"..Again, the "high risk" issue is a matter of discretion and ultimately
the decision of the
3.3 Transactions out of the Ordinary Course of Business
A payment to Dolo I'2vestigations " ... appears out of the ordinary course of business. .. ,.,
This decision was made by the KSA and not by me. In this case it is not appropriate for
me to comment on if this transaction was "ordinary" or not.
APPENDIX R
"The invoice was addressed to Aaron Takhar and not the KSA."
I was put in charge of some communications with the vendor; therefore the vendor
mistakenly addressed the invoice to me instead of the KSA. The services provided by the
vendor were for the KSA and had nothing to do with me..
3.5 Missing Accounting Records and Supporting Documentation
I am unable to comment because I was not in charge of this area. However, the KSA
always maintained a high level of procedure during my time.
4.3 Electronic Documents
I am unable to comment because I was not in charge of this area. However, the KSA
always maintained a high level of procedure during my time.
4.4 Paper documents referring to the heading "Expense Reports"
t'Messrs. Rodenbour, Navarro and Lee indicated that they had not found any additional
(
expense reports that had not already been provided to me."
I am not in a position to confirm that these individuals did indeed provide to PwC all the
information that was available in the KSA office(s). Whether any kind of
documentation (electronic or otherwise) was mishandled by the current KSA is
unknown. I have strong reason to believe that information was mishandled by the current
KSA because of the findings of the PwC interim repo11 which indicated such things.
During my time proper records keeping was maintained.
4.5 KSA accounting records and supporting documents - PwC Findings
I cannot confinn any of these findings. Proper record keeping was maintained by the
KSA during my time. Whether any documentation was manipulated or destroyed by the
current KSA is unknown to me.
As far as the email(s) mentioned in this section: I cannot confirm their accuracy because I
don't by whom they were sent and what, in particular they refer to. In addition,
employees reserve the right to delete their emails from time to time, just as all past and
current KSA administration(s) have done. The KSA email system encountered numerous
security breaches during my time, including some of the following:
APPENDIX R
1) Many email passwords were never changed from "temp"; the standard password
given to all KSA email accounts when they are first activated. This lead to
unknown individuals using different email accounts. Of note, my email password
remained as "temp" until the fall of 2006. This was a mistake on my part and
probably led to misuse of my email account.
2) A number of hackers penetrated the email system. In fact, Steve Lee display'ed a
number of emails purportedly from the KSA email system on his personal
website: www.steveleenow.net.throughout2006.Itis very unclear as to how Mr.
Lee acquired t11e emaiIs. I do not agree with the reasons Mr. Lee provi<les all his
website as to how he acquired the emails.
3) The KSA had many meetings discussing how to better secure the system,
however the problems persisted.
4) There are a number of reasons why the emails on the system cannot be confirmed,
however I was not in charge of this area and thus cannot go into any further detail
regarding the lack of security and information regarding the confirmation of the
emails. I can only say that security was a major problem, therefore it
seriously diminishes the credibility, reliability and accuracy of the ,emails.
6.1 Mortgage with Westlund Properties and Promissory Note from
Apex Communications
Please refer to my comments under section 3.2
J
\
In addition to those comments:
HI was advised by James Broad, the lawyer who registered the Westlund second
mortgage, that a "special resolution" was passed and signed by the Board of Directors
approving this investment. "
I am aware of the resolution that Mr. Broad refers to in the above statement. In addition,
the KSA should have a copy of this resolution. It is not my responsibility if PVvC is
unable to find it.
6.5 BilaI Cheema
I do not recall these emails nor did I have any involvement in retaining the services of
Bila1 Cheema. I was illvolved in the search for a eRG, however only in the form of
corresponding with our legal counsel, Mr. Crane.
6.7 Aaron Takhar and AST Ventures
Please refer to my comments in section 3.1
In addition to those comments:
APPENDIX R
UThere were two payments of $5,000 each paid to Aaron Takhar.". "
liThe employment contract, dated August 1,2006, between the KSA and Aaron Takhar
states that Mr. Takhar is to be paid $4,850 per month."
I received two cheques for $5,000 each for my employment for the months of August and
September 2006. In addition to my contracted amount of $4,850, $150 went towards
regular expenses incurred during the course of employment. Documentation of these
expenses should be in the KSA offices. In some instances, I kept backup receipts of these
expenses at home which I can provide to you upon request. Although I now acknowledge
that expenses and payroll payments should be kept separate, each $5,000 cheque was not
an overpayment of any kind.
H ! believe that Aaron Takhar has an interest in and/or controls AST Ventures... "
I disagree with this statement and the intentions that it carries. I am unclear as to what
PwC is attempting to indicate by trying to determine what individual or party they think
controls AST Ventures Ltd. The emails "recovered" by PwC indicate that I was arranging
to do work for AST Ventures and that I was involved with the workings of the com,pany;
this is not something that I deny. However, the manner in which this information is
used is very misleading and suggests that my involvement with the company
translates to some wrongdoing. PwC has yet to indicate any wf'ongdoing(s) on my
part or on the part of AST Ventures. These accusations are extremely out of line.
In addition, I do not see how the emails referred to in this section relate to the function of
AST Ventures and the work the company did for the KSA. To the best of my knowrledge,
AST Ventures is yet to be contacted other than a very brief telephone conversation with
Mr. Pannu. Mr. Pannu indicated to me that the phone conversation was "very short" and
that the only confirmation to PwC was that of me working for AST Ventures at the KSA
offices.
"Three of the cheques dated August 3, 2006, each for $4,240, were only signed by Yasser
Ahmad. This contravenes the Regulations of the KSA, which required three signatures on
all cheques above $3,000. "
This was likely an innocent mistake on the part of the KSA. I am 110t responsible for
signing cheques nor do I monitor who signs them. Regardless of this mistake, the cheques
were properly approved and issued. At all times, we strived to maintain proper procedure,
however, like any organization, mistakes do occur. In addition, this mistake did not in
any way illegitimatize the transaction.
To conclude this section, it is obvious and clear that because of my long and detailed
history with the KSA, current members of the KSA have an interest in causing harm to
my personal reputation. If the need arises, I shall elaborate further regarding these :matters
in a more formal setting.
APPENDIX R
(
INCLOSING:
Upon reviewing the "interim report" it is clear that you have not yet interviewed every
party to obtain full facts. The details of each party referred to are found throughout this
document. I would also like to remind you that I would have preferred to conduct an
interview via email much earlier. However you indirectly denied such a request, insisting
to meet in person instead.
There are sections in the interim report that I reserved the right not to provide a comment.
This does not mean that I am in agreement with the findings of PwC. Instead, it
means that I am unable to comment on them because they are either unrelated to me and
my role with the KSA or that I do not recall or that I do not possess any information
regarding those matters at this time.
In addition, I also apologize for not being able to be more thorough due to the required
time commitment and relevant supporting documentation not being in my possession. It
is unreasonable to expect a former employee to recall detailed events during the course of
employment in regards to numerous matters relating to different parties without any
available documentation. The scope of my response is intended to provide you with a
better indication of my role with the KSA and to assist in steering you in the right
direction in order to sufficiently and adequately conclude your report based on
facts.
This response is not intended to be used to conclude that the comments made in my
response are a conclusive and factual ends on which to base your final conclusions.
Hereinafter I would expect a more thorough investigation, which would include,
among other things that more parties be contacted in order to reach a conclusive
ending to this matter. There are still a number of inaccuracies within the interim
report that must be rectified before the issuance of the final report.
I look forward to further assisting you if the need arises. Please do not hesitate to contact
me via email.
Yours truly,
Aaron Takhar
APPENDIX R
24 April 2007
I write to you in response to your keenness to have my comments/opinions concerning
your company's (PwC) "interim report" of the Kwantlen Student Association (KSA). I
shall copy and use abbreviations and terms at times that you have used in your interirn
report, in addition to my own. If any part of this document is unclear please contact IIle
prior to the release of the "final report" so that I may clarify certain points of contention.
This document is intended only to be used in the PwC "final report".
Please note that all comments are made without prejudice or precedent. Any other copy,
distribution or use of this document other than as described above, is prohibited without
my prior written consent. All statements are made to the best of my knowledge and
supporting documentation is provided where it is available to me. The reader will be
notified where documentation or information is available but must otherwise acquire it on
their own. The opinions expressed are based on my personal experience, knowledge and
capabilities, which may not accurately represent actual facts.
I have specially prepared this report because I was specifically asked to do so by PwC. I
reserve the right to comment on areas that I have personal knowledge of and that I
believe to be true, but will not be held liable for any misrepresentation or
misinterpretation of my words or phrases. Upon new facts or information that becomes
available to me in the future the opinions/comments in this report are subject to change.
The views expressed in this document are my own and are deemed to be correct but not
guaranteed.
I have responded to the following sections within the PwC "interim report":
(3.1) KSA Unsupported Payments
3.1 None of these Payment were unsupported at the time of payment All Required
Supporting Documents Were giving to me, where I reviewed them then Passed on to
Treasurer Joey Awal for final approval, and Filing into the black filing cabinet in
the office of executive advisers Aaron Takhar's office.
(3.2) High Risk Inveshnents a1ld Special Purpose Funds
3.2 I was not involved in investments this was implemented before my time,
(3.3) Transactions out ofthe Ordinary ofBusiness
3.3 This was not a $4000 "Cash withdrawal", Mr Hussan cashed his chq at the ksa's cibc
home branch, where it mistaken thought to be a withdrawal, Cibc confirmed this mistake
via telephone
APPENDIX S
(
(3.5) Missing Accounting Records and Supporting Documentation
3.5 All accounting records were kept in either 1) Office of Executive Adviser Aaron
takhar 2) Office of Treasurer Joey Atwal3) Office ofYasser Ahmad
(4.2) November 1, 2006 Activities (Bullet #9)
4.2 I disagree that the office was in disarray
(4.4) Paper Documents
4.4 All bank info was on the shelf along with printout from the accounting software All
Expense Report Were provided to be Along with Original Receipt At that time chqs were
Cut and all supporting Docs the Placed to be reviewed by Ksa Ofr and Filed, whether any
documents was mishandled by the current KSA is Unknown to me, therefore I am unable
to confirm the state of the ksa office's prior to the involvement ofPWC
Expense Reports: at the time of any Financial Transactions JProper Record keeping
was maintained.
Member of the current ksa may very well have deliberately misplaced, mishandled or
Destroyed the Documents in Questions
(4.5) KSA accounting records and supporting doculnents
(,
4.5 Refer to 4.4
Email Correspondence: I do not Recall Reviewing Any Emails in this Section.
(6.0) Detailed Preliminary Findings
6.0 As Usual, the laptop in question was left in my office along with All laptop
Accessories. Then left the ksa office at approximately 4:30 pm on Oct 31, 2006.1 don't
recall who was Present, or had Access to the Office after from 4:30 pm onwards
(6.2) Kulbir Saran
6.2 I can not recall the detail of this Transaction, nor do I have any documentation to
refer too
(6.4) Rogers Wireless
6.4 I do not recall all the details of the Rogers Wireless bills. PWC should contact Rogers
in order to get Detailed Statements of the Service in Question. I arrl Unable to comment
on this Section due to a Lack of documents Available to me. Also, I am unable to
comment on the Email Correspondence mentioned in this Section
APPENDIX S
(6.5) Bilal Cheema
6.5 All transactions were properly documented including the Bilal Cheema transactions; I
am Unable to comment further due to not being involved in the Details of this transaction
(6.7) Aaron Takhar and AST Ventures
6.7 All payroll Chq outside of Ceridian Where Approved by one or more of the fonner
KSA executives, filed by the Treasurer Joey Atwal
Email: The2$5000Cheque.sweregiventoAaron.withApprovaloftheforno.er
KSA Executives, Consisting of his Regular Wage + Expenses
(6.8) New Concept Renovators and Mohammed "Elijah" Hussain
6.8 New Concept Renovators Would Issue Invoice's, With Approval from the Former
KSA Executives, I Would issue a Cheque.
Regarding Payroll to Mohammad "Elijah" Hussain: Please refer to 6.7
(6.9) Cash Withdrawal
6.9 Please refer to 3.3
(6.10) Yasser Ahmad
6.10 I was on Ceridian payroll until I opted to collect non-(source) deduction cheque
payments similar to those made out to Mr" Takhar, also referred to in the interim report.
Payments made to me did include a significant sum of expenses, all of which were left in
the KSA offices prior to November 1, 2006. I do not know if these files have been llloved
or destroyed by the current KSA.
INCLOSING
Upon reviewing the "interim report" it is clear that you have not yet interviewed every
party to obtain full facts. The details of each party referred to are found throughout this
response. I would also like to remind you that I would have preferred to conduct an
interview via email much earlier.
There are sections in the interim report that I reserved the right not to provide a com:ment.
This does not mean that I am in agreement with the findings of PwC. Instead, it
means that I am unable to comment on them because they are either unrelated to me and
my role with the KSA or that I do not recall or that I do not possess any infonnation
regarding those matters in particular at this time.
APPENDIX S
The scope of my response is intended to provide you with a better indication of my role
with the KSA and to assist in steering you in the right direction in order to
sufficiently and adequately conclude your report based on facts.
This response is not intended to be used to conclude that the comnlents made in my
response are a conclusive and factual ends on which to base your final conclusions.
Hereinafter I would expect a more thorough investigation, which would include,
among other things that more parties be contacted in order to reach a conclusive
ending to this matter.
I look forward to further assisting you if the need arises. Please do not hesitate to contact
me via email.
Respectfull y your's
Yasser Ahmad
APPENDIX S
We, the undersigned individuals, would like to clarify some points with you regarding
your persistence that we comment on your "interim report" of the KSA.
We have worked together for most of the time period that you have been hired to review;
therefore we have made our best effort to assist you by providing you with our
comments. Our comments are deemed to be true to the best of our knowledge but cannot
be guaranteed.
We, in no way intend to represent one another or to comment on one's behalf. In
addition, our individual comments should not be misinterpreted or misunderstood as to
incorrectly implicate one another. We assun1e no liability for the comments of one
individual to be used against another. They are made without prejudice or precedent.
OUf comments are solely to be used in order to assist you in getting a better overall
picture of the KSA during our administration. We have chosen to respond to the findings
of the interim report and would appreciate it if you used our comments as a channel to
reach a concrete conclusion. Your investigation should continue until you have exhausted
all possible avenues.
Sincerely,
Former KSA Administration
Danish Butt Jaivin Khatri Joey Atwal
President Vice President Treasurer
Yasser Ahmad Aaron Takhar Elijah Mohammed
Staff Staff Staff
APPENDIX T
..joey atwal M
To Mary Ann HamiitonICNFAS/PwC@Americas..CA
<joeyatwal44@hotmail.com>
cc aarontakhar@hotmail.com, joeyatwaJ44@hotmaiLcom
04/23/2007 06:40 PM
bee
Subject Comments on Final Report
To: Mary Ann Hamilton
I have reviewed the responses of Aaron Takhar and Yasser Ahmad to the PwC
Interim Report. I have knowledge of most events and decisions that took
place at the Executive Board level and can confirm that I followed procedure
at all times to the best of my ability. I can also confirm that, to the best
of my knowledge, the comments made my Mr. Ahmad and Mr. Takhar accurately
reflect the state of the KSA during the time I was Treasurer of the Society.
I cannot deny rlor confirm an.y findings in the Interim Repo:t:'t that I do not
have first hand knowledge. The report does not implicate m ~ : in any
wrongdoing (8), therefore I reserve the right to comment on a later date i'f
need be.
In areas that directly relate to either Mr. Ahmad or Mr. Takhar, I would
like to offer my agreement and support. Also, please note t:hat I do not wish
to be directly or indirectly and unknowingly held responsible for any of my
comments. They are made without prejudice or precedent and to the best of my
knowledge where I believe facts to be true.
My comments are intended solely for the PwC Final Report, there should be no
unauthorized use of it otherwise.
Any new relevant information may change my viewpoint. If you would like my
cornments on any'thing in particular that you feel I would b E ~ s t be able to
clarify please contact me via mail.
Thanks,
Joey Atwal
KSA Treasurer - 2006
Add the Windows Live Messenger NHL Stats Agent to your buddy list and get
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APPENDIX U
..Danish Butt"
To Mary Ann Hamiiton/CAlFAS/PwC@Americas-CA
<butt.president@gmaU.com>
cc
03/20/2007 06:09 PM
bee
Subject Re: letter
Ms. Hamilton,
I had responded to you when I received an email from you at an earlier date asking to meet, in
that email I clearly extended my help and requested that any questions you had could be emailed
to me and that I would respond to them in a timely manner to the fullest of my knowledge. After
that day I had never heard from you again until I received this proposterous letter from you.
Because no questions were emailed to .me and my input has not been utilized in your audit I
would like the following statement to be added into the forensic audit notes.
"I Danish Butt, do not at all agree with the findings of the "interm report" finding by Price
Waterhouse Coopers, I completely disagree with any final report made by the auditors given that
the ex president of the society was never interviewed even after a formal request was made to
have all questions sent via emaiL"
Thanks,
Danish Butt
On 3/15/07, mary.ann.hamilton@ca.pwc.com <mary.ann.hamilton@ca.pwc.com > wrote:
Mary Ann Hamilton, CA/FA I PricewaterhouseCoopers LLP 1Advisory Services
Suite 700,250 Howe Street I Vancouver, BC Canada V6C 3871 it 604.806.75251 ~ 604.806.78061121
mary.ann.hamilton @ ca. pwe.com
This e-mail is intended only for the person to whom it is addressed (the
"addressee
tt
) and may contain confidential and/or privileged material. A.ny
review, retransmission, dissemination or other use that a person other
than the addressee makes of this communication is prohibited and any
reliance or decisions made based on it, are the responsibility of such
person. We accept no responsibility for any loss or damages suffered by
any person other than the addressee as a result of decisions made or
actions taken based on ttlis communication or otherwise. If you receivecl
this in error, please contact the sender and destroy all copies of this
e-mail. <br><br>
APPENDIX V
Ce courriel est strictement resenre a l'usage de la personne a qui il est
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(
APPENDIX V
200605221510254178-000000400000000034B6794c.imap.txt
000000000000000034B6794C
by rnail.kusa.ca (Merak 8.3.8) with SMTP id ABG18825
for <aaron.takhar@kusa.ca>; Man, 22 May 2006 15:10:25 -0700
Date: Man, 22 May 2006 15:10:25 -0700
From: <president@kusa.ca>
To: aaron.takhar@kusa.ca
subject: Re: afterparty and health
Message-ID: <8b13c7d635f78bdde6474e0519c635e3@kusa.ca>
MIME-version: 1.0
I'll get on the formal guys, he's supposed to come see me Monday, I called him a few
times he picked up once by accident because i blocked the number 101 worst case
scenario i'll go to his house we have some mutual friends from teh community, i'11
get the money.
-----original message----
Mon, 22 Max 2006 00:06:52 -0700
To: "Danish Butt' president@kusa.ca
Subject: afterparty and health
> A FEW THINGS:
>
> 1) Any money from the afterparty guys? I've already reminded you danish, and your
leaving for ottawa on tues so it doesn't look like anything is going to happen
before then, where have you guys been over the past few weeks? almost 20K to these
guys?!?!
>
> 2) Student Health connections logos I sent to you, what do you think? any
I have to finalize them with the designer asap!
>
> 3) Jaivin, your leaving on tues, whats the deal with Bajwa? Your home improvement
shit is over so get the cafe FINISHED! we're paying Joe $20/hr to make a price list?
>
> AS you both know, I am getting busier with SFU, so PLEASE try to get OUT of the
lazy mode (danish, cough cough ... ) and help out with the intangilbles (like above)
not just letter writing, I can handle that kind of stuff, but NOT the kind of stuff
above ...
>
> Also, we need to either give Meenu more work for the summer because she has no
classes and me and yasser and getting stretched ... not that she has ever turned down
work but I wanted to know the right way to approach the situation:
>
> 1) get Jaivin to notify her (i don't know if hes the balls at this point) and
given their fragile situation and her being on JaiVln's hit list?
> 2) get danish to notify her, although i dont you if he wants to either because the
president is dating his secretary, its might be ackward? i dont know enough about
the sitation to make a callan it OR
> 3) I can just deal with it like I do with everything else ... the same in my own
simple way (the only way i know how)
>
> I just dont want to step over the toes of the crazy cafe renovations 9uy (jaivin
or home improvement AL) or the emotional president (danish). please advlse both of
you because we need more filing work for her to do ...
>
> thats about it for now... audit is going .... slowlyl danish, yasser, joey, return
money SOON! its not looking good for the funds to be in PERSONAL use this long.
>
> Danish, if you need work, can you find out the details about applying to Langara?
Page 1
APPENDIX W
200605221510254178-000000400000000034B6794c.imap.txt
its probably got to be done soon! find out and let me know. Also, if you can be the
main contact with DON CRANE that would ease my situation. Upon your return we'll sit
start calling him and down and go over all the stuff and you
in the background!
be secondary I can can
>
> Vasser is already (soon) going to be main contact with ClBe. He already is with
all our suppliers ...
>
> Also, if YOU or ANYONE you know in the KSA is planning to go away in the summer or
in the near future let me know because we might be in a fight with gallivan and we
need everyone here for affidavits etc ... its will strenghthen the case for sure.
>
so don't skip town without giving some notice (minnesota, cough cough ... ) this is >
getting more and more important
PS: DELETE THIS EMAIL AFTER YOU ARE DONE (even the reply to it in your SENT
>
>
folder)
>
> AARON S. TAKHAR
> Executive Advisor
>
> Kwantlen university student Association
>
>
>
canada v3w 2MB
> Reception: 604-599-2126
Direct Line: 604-599-2462 >
> Facsimile: 604-599-2406
>
>
>
>
Page 2
APPENDIX W
---------------------
Professional Qualifications
SUIDIoary
Bob Sandy is an Incorporated Partner in the Advisory
Services Group of PricewaterhouseCoopers I ..LP. He is in
of the fmn's Dispute Analysis and Valuations
practice for the British Columbia region. His practice
includes business valuations, expert testimony, litigation
support, forensic/ investigative accounting and strategic
advisory services to a broad of clients. He is a Chartered
Accountant, an Investigative and Forensic Accountant
and a Chartered Business Valuator.
Bob has had considerable experience in the forestry and
fishing industries. He has been involved in numerous
shareholder disputes, merger and acquisition transactions
as well as debt and equity financings. Bob acts as the
senior financial advisor to a local First Nation with
interests in the forestry, alternative energy and hospitality
industries. He has been qualified as an expert witness on
different occasions in the Supreme Court of
British Columbia, the Federal Court of Canada, US
Federal Court, Ontario Superior Court of Justice and
various arbitration and mediation proceedings.
Education
lJniversity of British Columbia - Bachelor of
in Accounting and Management
Infonnation Systems - 1979
Institute of Chartered Accountants
Accountant Designation - 1981
(:anadian Institute of Chartered Business Valuators
Business Valuator Designation - 1994
ICanadian Institute of Chartered Accountants
Investigative and Forensic Accountant Designation
2000
Areas of Specialization
Significant experience in the following industries:
Forestry
Commercial fishing, processing and distribution
Aquaculture
General contracting and construction
Steel fabrication and erection
Contract logging and road construction
Robert J. Sandy, CAIFAl, CACBV
Incorporated Partner -Advisory Services
Commercial greenhouse operations
Real estate brokerage
Hospitality, including pubs, restaurants and hotels
Manufacturing
Trucking and transportation
Charitable gaming
High technology
Selected Experience
Valuations
Twenty three years experience in valuing fmancially
troubled companies on a liquidation basis
Fifteen years experience in valuing private
companies in notional market scenarios
Corporate Finance
Eighteen years experience managing merger,
acquisition and divestiture transactions
Litigation Support/Forensic Accounti.ng
Seventeen years experience managing litigation
support assignments including calculation of
economic loss and business interruption insurance
claims, valuations ofprivate companies and personal
injury claims
Qualified as an expert witness on nineteen occasions
in the Supreme Court of B.C., the Federal Court of
Canada, US Federal Court, Ontario Superior Court of
Justice and before various arbitration and mediation
panels
Insolvency Consulting
Twenty-two years experience overseeing the
restructuring and sale of fmancially troubled
companies
Other Relevant Experience
Expert Testimony
During the last five years, Mr. Sandy has been qualified
as an expert witness in the following matters, all of which
were heard in the Suprenle Court of British
The Royal Bank of Canada v Bruyneel & Co.
PricewaterhouseCoopers LLP
.1
1
APPENDIX X
Hubrisca Enterprises Ltd. and Shotco Ammunitions
Corporation v The Attorney General of Canada.
John Aaron Forge v The Attorney General of Canada
and Canada Mortgage and Housing Corporation.
Shel N. Jacobsen and 473359 British Columbia Ltd.
v Donald Bergman, Terry D. Fay, Richard Perdue,
John D. Shelling, Sector Financial Services Ltd. and
Sector Securities Ltd.
Laurence Segal v Dr. M.L. Frin1er.
Whitefish Lake Band of Indians v. The Attorney
General of Canada.
Publications/Speaking Engagements
During the last five years, Mr. Sandy has prepared the
following seminars:
"Developing an Effective Early Warning System"
presented to senior bankers involved in credit risk
management from the majority of the Canadian
chartered banks and several credit unions.
"Financial Statement Fraud" - presented to the BC
Chapter of the Risk Management Association.
Robert J. Sandy, CAIFA, CACBV
Incorporated Partner -Advisory Services
"Understanding Financial Statements from a
Lawyer's Perspectiv1e" - presented to senior counsel
from fourteen d i f f e r t ~ n t British Columbia law frrms.
"Fraud in the Workplace" - Presented to senior
managers at the Interior Health Authority.
"Making Business R.elationships Work - Effective
Partnering with First Nations in Relation to New
Forest Tenure Opportunities in British Columbia"
Presented to the annual convention of the Truck
Loggers Association.
"Use ofNon-Legal J\dvisors - Tales From the Front
Lines" - Presented to the annual convention of the
Canadian Corporate Counsel Association.
"Alternative Energy Sources in British ColuIItbia"
Presented to the annual strategic planning
retreat/Chiefs Conference of the Ch-ihl-kway-uhk
First Nation.
PricewaterhouseCoopers LLP 2
APPENDIX X
Mary Ann Hamilton, C.AIFA
Contractor
Background
Mary Ann was a Manager in the Dispute Analysis and Valuations Practice of the Vancouver
office of PricewaterhouseCoopers LLP. She started working in the area of forensic and
investigative accounting when she joined Kroll Lindquist Avey in 1998.
Mary Ann is a graduate of the University of Westem Ontario, where she received her Bacflelor
of Science degree in 1993. Mary Ann obtained her Chartered Accountant (CA) designation in
1998 and was designated a CA specialist in investigative and forensic accounting (CA-IFA) in
2002.
Mary Ann works mainly in the area of forensic accounting and damages quantification. Her
representative assignments include:

Misappropriation of investment
funds

Fraudulent use of trust monies

Employee theft and fraud

Kickback scheme investigations

Employment insurance fraud

Welfare claim fraud
Professional Assignments

Partnership and shareholder disputes

Regulatory matters

Process and policy reviews

Economic damages

Personal injury claims

Funds tracing

Election financing investigations
Assisted RCMP commercial crime in a criminal investigation of misappropriatioIl of
investor funds of $200 million.
Assisted the Ministry of Human Resources in an investigation into alleged fraudulent
welfare claims made by a service provider.
Performed a review of the accounting functions at a not-far-profit association to assess
the level of compliance with government regulations and provide recomn1endations to
improve the compliance level.
APPENDIX X
Mary Ann Hamilton, C ~ A I F A
Contractor
Professional Assignments
Performed investigations into irregularities in required filings under the British
Columbia Election Act.
e Investigation into anonymous allegations of payroll fraud at a unionized hiring hall
covering a thirty year period.
e Assisted in the review of a development project and the process followed by the
District of Maple Ridge.
e Investigation for the Law Society of British Columbia to determine the ownership of
client funds held in trust by one of their members.
Education
2002 Specialist Designation in Investigative Alliance for Excellence in Investigative a:nd
and Forensic Accounting (CAeIFA) Forel1sic Accounting
1998 Chartered Accountant Canadian Institute of Chartered Accountants
Institute of Chartered Accountants of British
Colun1bia
1993 Bachelor of Science University of Westem Ontario
Professional Affiliations
Institute of Chartered Accountants of British Columbia
Canadian Institute of Chartered Accountants
Alliance for Excellence in Investigative and Forensic Accounting
Presentations
"Fraud and Forensic Accounting", Victoria, B.C. and Surrey/Langley/Delta Chapters
of Certified General Accountants
"Buying and Selling a Business: Analyzing Financial Statements", The Law Society of
British Columbia, Professional Legal Training Course, Vancouver, B.C.
"Forensic Accollnting", Association ofWon1en in Finance, Vancouver, B.C.
APPENDIX X

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