Mr Agostinelli's statement and 3 volumes of financial records exhibited to it are accepted into evidence.

Mr Agostinelli has given evidence about auditing and recording the NHDA expenses included in Ms Holt's accounting records.

He confirms entries in the accounts for NHDA transactions.

He is asked about "Australians Bringing Hope inc" he recalls that it was 10 tickets for $500 each and it's recorded in the accounts as HINC listed under donations.   He can't recall knowing what the charity was.

Mr Agostinelli gives evidence that at no time was he given any instructions by any person within the No 3 branch as to how he ought to categorise any financial transaction.   He was never subject to any interference from anyone within the branch.

Mr Agostinelli is taken to a record of a meeting with Ms Jackson and his partner in the audit business.  

Mr Agostinelli is asked about a request he or his audit staff made to Ms Holt raising questions for the purposes of completing the audit.   In the entry for September 2008 he raises questions about the NHDA, he raised questions about the honorarium and he asked for copies of the credit card usage policies.   He sought copies of the BCOM approvals relating to these expenses.   He is taken to another exhibit - it's described as a workpaper prepared for the audit - subject Diners Club - states he obtained the Diners Club statement, he finds there is one credit card held in Kathy Jackson's name with no credit limit.   For the purposes of the audit, he confirms that the credit card is treated as being a credit card from an account belonging to the union, speaks of a journal entry reversing one credit card transaction.   Explains that Diners Club was used for travel and accommodation for expenses of the HSU No 3 Branch.

Mr Agostinelli talks about auditing the NHDA related accounts, and asking for substantiation.   He is then taken to his work papers and minutes of the BCOM he reviewed.

Mr Agostinelli talks about an exit audit including an audit of the Branch's credit cards on issue.

He confirms that he reviewed the organisation's liabilities and determined that Kathy Jackson was owed 3 years of Honorarium payments in the total amount of $48,501.37.   He refers to BCOM minutes in which the meeting recorded, "BCOM reminds the secretary that she has not claimed the honorarium that is due to her".

He confirms BCOM minutes authorising the payment of up to $90,000 to the NHDA and that the BCOM authorised the payment of honorarium payments up to $9,000.

Mr Agostinelli is taken to financial records - the Commissioner interjected to state that the font size of the documents was "illegible to my ancient eyes".   Mr Stoljar undertakes to have the font size increased during the luncheon break.

The Commission is adjourned until 2PM.   Some lucky assistant will have a busy lunch.