Importadora Ricamar made payments for the advertising billings it had with Cambio Democrático (CD), which were canceled or paid for with the donations provided by Caribbean Holding. Cambio Democrático was the final beneficiary of the donations from Caribbean Holding, and no other individuals were identified.
«In the financial statements I had access to, there was no opinion or qualification regarding any suspicious transactions,» commented Chérigo.
«No suspicious operations are visible, nor in the financial statements that are audited on an annual basis,» she stated.
«Therefore, we conclude that there was no mismanagement and that the funds were not used for any purpose other than the accounts receivable of Cambio Democrático,» she specified.
«The report is conclusive because in this exhaustive analysis we had to determine if the final beneficiary of the donations was Cambio Democrático, and indeed it was,» she added.
During the accounting analysis of Importadora Ricamar's financial statements, no records of suspicious operations were found, confirmed expert Tatiana Chérigo during her testimony in the Odebrecht trial. The donations from Caribbean Holding were applied directly to the account receivable that Ricamar had with CD.
The objective of the report was to verify and analyze all the evidence that identified the transfers received by Importadora Ricamar as the result of an existing account receivable between the importer and Cambio Democrático, partly for operational purposes and partly for the electoral campaign.
Importadora Ricamar has been mentioned in the Odebrecht case after receiving transactions from Caribbean Holding, which were part of these accounts receivable. Additionally, the financial statements of Ricamar that she reviewed had been audited by the prestigious international firm KPMG.
«They must have the same accounting movement,» she added. «As a result of the payment, the account is reduced, and at that moment the balance is verified with CD».
In this sense, Chérigo said that if there had been any suspicious or out-of-the-ordinary transaction, the auditors were obligated to make an observation or a comment.
Her eight-page report, plus other pages of annexes and tables, correspond to the 2007-2008 and 2008-2009 fiscal years.
