The charges were levelled at him after a a confidential document compiled by accountancy firm Ernst & Young was leaked to the Daily Mail in England.
A report written by Andrew Jennings in the same newspaper last week also purported to give details of the ticket deals involving Warner and his son Daryan.
The matter was discussed on Friday when the FIFA Executive Committee met in Zurich and was referred to their Disciplinary Committee.
Warner has retained the American law firm of Collins and Collins to seek his interest and investigate the allegations against him.
Following are documents filed by Warner in his defence.
Also attached is a letter to Warner from his Swiss Attorney Dr Mark Bruppacher.
Letter from Collins and Collins Law Officers to CONCACAF General Secretary on the Ernst and Young Reports and Related claims.
COLLINS & COLLINS
8 South Michigan Ave., Suite 1414
Chicago, Illinois 60603
Fax (312) 606-0234
725 Fifth Avenue, 17th Floor
New York, NY 10022
Re: Ernst & Young Report and Related Claims
As you requested, I have investigated the allegations in the July 8, 2006 Ernst &Young letter that was “leaked” to Andrew Jennings earlier this week. As set forth in the attached memorandum, the investigation discloses:
1 Jack Warner did not order, receive distribute or redistribute any of the tickets as alleged in the E&Y Letter;
2 Jack Warner purchased relatively few tickets for the 2006 FIFA World Cup. He even turned down his allotment as a FIFA Vice President. The tickets he did purchase were done through proper channels and with the proper disclosure of the end users, typically friends and family members;
3 In August, Urs Linsi requested that Jack Warner become involved with Simpaul Travel, which Mr Warner refused to do until properly authorised to do so by the FIFA Executive Committee; and,
4 There are issues concerning the creation and conclusions of the E&Y Letter and subsequent “leak” of that document that raise even more serious issues for FIFA and how it conducts its business.
Please let me know if you have any questions or need any additional information.
Very truly yours,
John P Collins
Breakdown on the findings made by Collins and Collins
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To: Chuck Blazer
From: John P Collins
Re: Jack Warner 2006 FIFA World Cup Ticket Purchases
Date: September 14, 2006
As requested, I have analysed the July 8, 2006 letter and exhibits from Peter Coats and Thomas Stenz of Ernst & Young to Urs Linsi, FIFA General Secretary (the “E&Y Letter”). In addition, I have interviewed Jack Warner and Daryan Warner and reviewed their e-mails and other contemporaneous documents. This memorandum and attached exhibits set forth the results of my investigation. Please contact me if you have any questions or need any additional information
2. Executive Summary
The E&Y Letter is based upon incomplete information and contains fatally erroneous “conclusions.” Based upon my more thorough review of the facts and circumstances — including contemporaneous documents and correspondence — it is clear that Jack Warner never received any of the tickets referenced in FIFA Ticket Office (“FTO”) payment report number 20,605 and was not involved in the purchase,distribution or re-distribution of any of those tickets.
3 E&Y’s Incomplete Investigation Is Fatally Flawed
Having spent years as a federal prosecutor and having conducted numerous investigations into a wide variety of matters, the best I can say of the efforts of E&Y here is that they were incomplete— woefully incomplete.
To their credit, Mr Coats and Mr Stenz specifically acknowledge in the body of the E&Y Letter that its “conclusions” are based upon incomplete investigation. Spec-ifically, with respect to Jack Warner, Section 9 of the E&Y Letter states: “The matters raised in this report have not been discussed with Mr Jack Warner or Daryan Warner.” The E&Y Letter provides no explanation as to why these issues were not discussed with either Mr Jack Warner or Mr Daryan Warner.
In addition, the E&Y Letter fails to include any reference to the actual tickets purchased and received by Jack Warner. (See Section 6 below.) The E&Y Letter asserts without any documentary support that customer reference number 201498572 is the customer reference number for Jack Warner. 1 Section 5.1 and Appendix 7 to the E&Y Letter detail the tickets filled and covered by FTO Payment Report 20,605.
As set forth in sections 4, 5 and 6 below, however, there is clear, contemporaneous documentary evidence that Jack Warner neither ordered, received, distributed, nor redistributed any of the tickets referenced in FTO Payment Report 20,605.
Appendix 7 to the E&Y Letter further includes an unidentified spread-sheet with hand written notations purporting to be ticket requests for customer reference number 201498572. Nowhere on this spread-sheet, however, does customer reference number 201498572 appear.
Likewise, the spread-sheet contains no reference to Jack Warner or any information attributing this document to Mr Warner. Moreover, this spread-sheet does not correlate in any way to the tickets actually requested and received by Jack Warner but rather the tickets included in FTO Payment Report 20,605. (See Sections 6 and 7 below.)
The only ticket request information contained in the E&Y Letter that is directly attributable to Jack Warner is a 23 June 2006 email from Mr Warner to Jaime Byrom in which Mr Warner, on behalf of the Trinidad & Tobago Football Federation (“TTFF”) requested a number of tickets to matches 49-64 for TTFF sponsors and partners.
Notably, this ticket request was not filled. (See Exhibit 5).
In short, the E&Y Letter fails to include any information regarding the tickets that Jack Warner actually received.
4 E&Y’s “Conclusions” Are Contrary To The Documentary Facts
The E&Y Letter contains great detail as to how it determined that tickets included on FTO Payment Report 20,605 were ultimately sold on the secondary market to customers. The E&Y Letter, however, contains no evidence or allegation that Jack Warner was aware of the purchase or distribution of those tickets.
Notably all of the matches related to FTO Payment Report 20,605 occurred between 15-23 June. In addition, E&Y conducted a number of interviews on 20 June, 27 June and 28 June. It is not until 4 July that the FTO created Payment Report 20,605, which it then sent to Jack Warner on 5 July.
The E&Y Letter fails to note that shortly after its receipt Jack Warner notified Jaime Byrom, FTO, that he (Jack) was not responsible for the tickets on FTO Payment Report 20,605. Mr. Byrom then informed Mr Warner on 8 July that the tickets on that payment report had been provided to Daryan Warner and that Mr Byrom would not provide Jack Warner with the tickets he had requested for the Final Match on 9 July until Mr Warner signed a credit authorisation form for FTO Payment Report 20,605.
1 Section 7 of the E&Y Letter notes that: “Due to the nature of the FWCTC ticketing system used for last minute sales it is possible for FTO customers to have more than one customer reference.”
Notably, however, there is no indication that E&Y or the FTO ever attempted to determine if any other customer reference numbers related to Mr Jack Warner or whether customer reference number 201498572 was erroneously attributed to Jack Warner.
Mr Byrom incorrectly asserted that Daryan Warner had not paid for those tickets prior to receiving them. (See Section 6 and 7 below.) Under this duress, Jack Warner signed the credit card authorisation form.
Based solely on the fact that Jack Warner signed this credit card authorisation form — and failing to disclose the circumstances by which he was required to do so — the E&Y Letter erroneously intimates that Jack Warner was responsible for the order, purchase and distribution of the tickets covered by that report.2 As set forth in Sections 5 and 7 below, however, there is clear, contemporaneous documentary evidence that Jack Warner neither ordered, received, distributed, nor redistributed any of the tickets referenced in FTO Payment Report 20,605.
5. No Coincidences: July 8, 2006
The E&Y Letter was issued on 8 July 2006. The issuance of the letter on this date seems more dubious — if not nefarious — than coincidental. A detailed review of the events of that day, reveals that a number of important— and incongruous — actions took place. Here is a brief outline of that day.
Background: Last Minute Tickets for the Semi-Finals
On 24 June, Jack Warner requested from Enrique Byrom 2 tickets to Match 55, 13 tickets to the semi-final Matches (Matches 61 and 62) and 30 tickets to the final (Match 64). (See Exhibit 6).
In his request, Jack Warner specifically identified the names of the individuals for whom he was requesting these tickets (personal friends and T&T dignitaries).
On 25 June, Enrique Byrom indicated he would see what he could do to fill this request. (See Exhibit 7). As of early on
3 July (the day before Match 61), Jack Warner did not know whether Enrique Byrom would be able to fill the order and was becoming quite anxious. (See Exhibit 8).
Cheryl Abrams, Jack Warner’s assistant, then e-mailed Jaime Byrom, with a “cc” to Enrique Byrom, again setting forth the ticket requests for Matches 61, 62 and 64 and noted that any category of ticket would be acceptable. (See Exhibit ).
Finally, that afternoon, Enrique Byrom confirmed Jack Warner’s ticket request. (See Exhibit 9.)
This experience is important to note, since 8 July was the day before the Final Match (Match 64).
Incorrect FTO Payment Report
“On 5 July, Jack Warner received FTO Payment Report 20,605 from Yvonne Goggin, FTO, via e-mail. (See Exhibit 10.) Jack Warner forwarded that e-mail to Cheryl Abrams, Jack’s assistant who was overseeing ticket related issues for him.
Ms Abrams reviewed the payment report and informed Jack Warner that it included charges for tickets that he had not ordered. (See Exhibit 10.) It should be noted that the E&Y Letter never actually alleges that Jack Warner knowingly or actively participated in the order, purchase or distribution of the tickets referenced by FTO Payment Report 20,605.
It only notes that he signed a credit card authorisation form in connection with that payment report and includes his name in parenthesis next to customer reference number 201498572.
The communications are the first Jack learned of these tickets, all of which were for matches that had occurred approximately two weeks earlier.) Jack Warner and Ms Abrams then spoke and determined that Jack Warner had not ordered any of the tickets on FTP Payment Report 20,605. Jack Warner then informed Jaime Byrom of this fact.
July 8, 2006
?On the afternoon of 8 July, Jack Warner and Cheryl Abram still did not know whether or not Jack?s ticket request for the Final Match would be filled. The individuals that were to receive those tickets were regularly inquiring about the situation and Jack and Cheryl were quite anxious.
At 12:17:18 P.M. Eastern Standard Time on 8 July3, Cheryl Abrams emailed Enrique Byrom to inquire on the status of the tickets for the Final Match. (See
Exhibit 11.) After receiving Ms. Abrams email, Jack Warner responded to her email and sent it to Jaime Byrom with the following message: ?Guys, I am soooooooooo desperate now that, at this point in time, whatever category I get for my friends and family, I will take.? (See Exhibit 11.)(emphasis in original)
Shortly thereafter, Jaime Byrom contacted Jack Warner and told Jack to come to the FTO to get his Finals tickets.
Once at the FTO, Jaime Byrom told Jack Warner that the only way Jack would receive his Finals tickets was if he signed a credit card authorization form to pay FTO Payment Report 20,605. Jaime Byrom wrongly told Jack Warner that the tickets reflected on that payment report had been received by Daryan Warner without payment.
Desperate to receive his Finals tickets, Jack agreed to sign the credit card authorization form and sort out the matter out after the Finals.
When Jack returned to his hotel, Enrique Byrom met and told Jack that he (Enrique) had heard that Jack had paid FTO Payment Report 20605 by credit card. Enrique then told Jack that Daryan Warner, who left Germany and returned to T&T on 22 June, had already paid for those tickets with cash. Enrique Byrom
then gave Jack Warner 29,820?in cash. (See Exhibit 12.)
At approximately the same time that Jack Warner was being refunded in cash for the credit card authorization he had signed only a few hours earlier, Peter Coats and Thomas Stenz issued their 54 page E&Y Letter, prominently featuring the credit card authorization form signed by Jack Warner.
It is unclear whether this time is German time or T&T time. Either way, it is at the earliest shortly after Noon German time or shortly after 6:00 p.m. German time.
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5. It strains credulity to believe that the timing of these events was merely coincidental. It would be impossible to draft the 54-page E&Y Letter after receiving the signed credit card authorization form from Jack Warner. There was barely time for the ink to dry on his signature before the report was issued. The only conclusion is that the E&Y Letter had been substantially drafted and the ?conclusions? reached before Jack Warner had signed that document.
6. Jack Warner?s 2006 FIFA World Cup Ticket Purchases
The E&Y Letter fails to address Jack Warner?s actual ticket purchases for the 2006 FIFA World Cup. The E&Y Letter creates the impression that Jack Warner was purchasing hundreds, if not thousands, of tickets and abusing his position as Vice- President of FIFA. That is clearly not the case as the documentary evidence shows.
First, Jack Warner did not even accept standard ticket allowance as a FIFA Vice-
President (390 tickets). On 22 May, Jack Warner emailed Jaime Byrom, with ?cc? copies to Enrique Byrom, Chuck Blazer, Urs Linsi, and Jerome Champagne, stating: I do wish to formally advise that I have no interest of any kind in acquiring any World Cup tickets on any personal order of mine and I do thank you most sincerely for our enquiry.
Please be advised that this decision of mine is FINAL even if I have already made a payment for same which payment I am also prepared to lose. Regards.
(See Exhibit 1.)(emphasis in original).
Once the 2006 FIFA World Cup started, Mr. Warner made the following ticket requests:
24 Tickets Match 36 (T&T ? Paraguay) (See Exhibits 2 and 3)
12 Tickets Match 42 (USA ? Ghana) (See Exhibit 4)
2 Tickets Match 55 (Rd 16 Match Stuttgart) (See Exhibit 6)
6 Tickets Match 61 (Semi-Final Match) (See Exhibit 6)
7 Tickets Match 62 (Semi-Final Match) (See Exhibit 6)
30 Tickets Match 64 (Finals Match) (See Exhibits 6 and 11) Moreover, it should be noted that with each of his ticket requests, Jack specifically included in that request who would be using the requested tickets, generally personal friends and family.
Also, the time that Jack made a large ticket request he only did so at the request of the TTFF and specifically noted that fact in his ticket request.
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7. Documentary Evidence
Please note that the oral statements provided by Jack Warner and Daryan Warner, upon which I have relied, have been substantially corroborated by numerous written documents, most frequently their contemporaneous emails.
Here is a summary of those documents:
Exhibit 1 5/22/06 Email from Jack Warner to Jaime Byrom informing Mr.
Byrom that Jack Warner would not accept his 2006 FIFA World
Cup Ticket Allotment.
Exhibit 2 6/17/06 Email from Jack Warner to Jaime Byrom confirming Jack Warner?s request for 12 tickets to Match 36 T&T ? Paraguay.
Exhibit 3 6/18/06 Email from Jack Warner to Jaime Byrom confirming that Jack Warner would purchase an additional 12 tickets to Match 36 T&T Paraguay using his credit card.
Exhibit 4 6/20/06 Email from Jack Warner to Jaime Byrom confirming that
Jack Warner would be attending Match 42 USA ? Ghana with his family and would need 12 tickets.
Exhibit 5 6/23-24/06 Email chain between Jack Warner and Jaime Byrom in which Jack Warner requests a number of tickets on behalf of the
TTFF and Jaime Byrom?s return email informing Jack Warner that that ticket request cannot be filled.
Exhibit 6 6/24/06 Email from Jack Warner to Enrique Byrom requesting tickets for Matches 55, 61, 62 and 64.
Exhibit 7 6/25/06 Email chain between Enrique Byrom and Jack Warner in which Enrique Byrom tells Jack Warner that he will ?see what can be done? about Jack?s ticket request for Matches 55, 61, 62 and 64.
(Jack Warner also notes that he is leaving Germany on 6/25 and returning on 6/30.)
Exhibit 8 7/3/06 Email from Jack Warner to Enrique Byrom noting Jack concern about whether he will receive the tickets he requested for Matchs 61 and 62.
Exhibit 9 7/3/06 Email chain between Enrique Byrom and Jack Warner confirming that Jack Warner?s ticket request for Match 61 would be filled.
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Exhibit 10 7/5/06 Email chain between Jack Warner and Cheryl Abrams in which Jack Warner forwards his receipt of FTO Payment Report 20,605 to Cheryl Abrams and her response that Jack had not
ordered the tickets listed on that payment report. (w/ attachments) Exhibit 11 7/8/06 Email chain between Cheryl Abrams, Jack Warner and Jaime Byrom regarding Jack Warner?s request for tickets to Match
64 the Final Match (and including the 7/3/06 Email from Cheryly Abrams to Enrique Byrom re Semi-Final tickets).
Exhibit 12 7/9/06 Email from Jack Warner to Daryan Warner, with ?cc? to Enrique Byrom, in which Jack Warner informs Daryan Warner, that 8 July Enrique Byrom returned the cash payment that Daryan Warner had made to him weeks earlier once Enrique learned that Jack Warner had paid that amount by credit card to Jaime Byrom on 8 July.
8. Additional FIFA Misconduct: Deliberate Leaks of Confidential Information
During the course of my investigation, I have learned that the activities of 8 July
2006 are not the only suspiciously timed actions related to the E&Y Letter. In fact, it appears that the 8 July E&Y Letter is not the only E&Y Letter related to tickets. Apparently, E&Y issued another letter in April 2006. The April E&Y Letter related to an alleged agreement that FIFA allegedly reached with Simpaul Travel Services Ltd. and 3 other agencies.
It appears that in August 2006, Urs Linsi contacted Jack Warner in connection
with these alleged agreements. Jack Warner noted that he had removed himself from Simpaul in March 2006 at the direction of FIFA, as approved by the FIFA Executive Committee, and that he would not become involved with Simpaul again until so directed by the FIFA Executive Committee. This lead to an exchange of correspondence between Mr. Warner and Mr. Linsi. Mr. Warner requested copies of documents from Mr. Linsi but only received strongly worded letters from Mr. Linsi in return. This exchange of correspondence letter culminated in Mr. Warner?s September 10, 2006 letter to Mr. Linsi, in which Mr. Warner was critical of Mr. Linsi?s actions. (See Exhibit 13.) Moreover,despite his concerns with Mr. Linsi?s actions, Mr. Warner also sent a letter to the directors of Simpaul requesting that they fulfill any contracts they may have with FIFA.
(See Exhibit 14.)
The next day, it was learned that the E&Y Letters (both the April and July letters) had been ?leaked? to the British Journalist, Anderw Jennings. In addition, Mr. Jennings had received a FIFA stamped copy of the February meeting of the FIFA Ethics Committee in which Mr. Warner?s involvement with Simpaul was discussed. Like the timing of the July 8 E&Y Report being issued so quickly after Jack Warner had been forced to sign the credit card authorization form, the timing of the ?leak? of these extremely confidential document ? which expressly state on the first page that they are
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confidential and cannot be distributed to third parties without E&Y?s written agreement ? is highly suspect.
Not surprisingly, Mr. Jennings used these documents and their erroneous and incomplete information to write an extremely derogatory article against Mr. Warner.
Moreover, Mr. Jennings posted these confidential documents on the internet. Needless to say this ?indiscretion? (President Blatter?s characterization; ?transgression? seems more apt) has caused significant harm to Mr. Warner.
Letter from Warner?s Attorney
First of all I thank you for addressing us in the matter and I may assure you of our support.. After summary review we have the following questions/comments which we hope might serve you at this short notice:
1. I note that we have not seen the report from E&Y and the letter from Urs Linsi of September 6, 2006.
2. Ad the E&Y report: Who gave the order and what where the instructions (objectives of the report) to E&Y ? If E&Y had only “incomplete” information and documentation, who was responsible for that ? Or was this done deliberately ? Would the conclusions of E&Y be different if they had the “complete” information ? Did E&Y contact Jack Warner and/or other parties involved in connection with their report ? When and how was the E&Y report made known to Jack Warner and was he invited to comment ? Is this E&Y in Switzerland that produced the report.
If the conclusions of E&Y were “erroneous” due to a misinterpretation then Jack Warner could hold E&Y responsible, also jointly with any other parties involved. E&Y as an international group could also be sued in more favourable jurisdictions than Switzerland (e.g. USA?)
3. Ad Urs Linsi/FIFA
The September 6, 2006 letter attributed to Urs Linsi most probably is a FIFA letter? Did in contain any requests or invitation for further action, except the reference to Simpaul ? Was Jack Warner invited to comment ? Were there any conditions set or outlined, e.g. for time limits or actions ? When was the date for the executive committee meeting set, and was it set independently of the matter in question ? Is this item on the agenda for tomorrow and has it been formally correctly announced ?
Can Urs Linsi/FIFA justify a “public interest” or an interest of FIFA to spread/leak this story ? Even if FIFA could justify this, then it would still have to explain the defamatory contents of the publications.
Certainly there are claims against Urs Linsi under criminal and civil law for defamation; the place of jurisdiction would be (not exclusively but foremostly) Switzerland. Also there are means of injunctions.
What are the FIFA regulations on “confidentiality” ? Has Linsi breached these or other internal regulations? What are the competencies of the Vice-President towards executives i.e.Urs Linsi? Are there internal disciplinary measures ?
Does the Vice-President enjoy some sort of immunity?
At present this matter is to be dealt with at the executive committee meeting; there ar no other internal procdures pending due to alleged violation of regulations; is this correct ? There are no other i.e. official and public procedures pending in this matter; correct? Therefore there is no “public interest” or any justification for making this matter known outside of FIFA:. This is certainly an offense.