The FIVB’ s Statements as of December 31st., 2000 were audited by the firm PriceWaterhouse Cooper. The Auditors included a Note to the Financial Statements, stating that the amount of SFr. 8.320.000 had been collected as a Commission, and that against all accounting regulations, instead of being included as expenses, it had been netted from the income, with which it was impossible to realize that withdrawal.
The note included by the auditors, appears in the FINANCIAL COMMISSION REPORT presented to the Board of Administration in its May, 16th 2001 meeting, including 3 exhibits in its Auditor’s Report.
But , in the report to the Congress held in Buenos Aires September 20th, 2002, which had to approve that Financial Statements, that Note was excluded, as well as its mention in the front page, and only 2 exhibits were presented.
A ROUGH AND SIMPLE FORGERY WAS PERFORMED.
The auditors note did not indicate who collected the amount of SFr. 8.320.000 (USD 6,000,000 approximately), but now we know, it was Mr. Rubén Acosta.
And the intention of hiding this facts from the Congress was to avoid the certain questions coming from the National Federations delegates, and the impossibility of justifying such amount, especially immediately before the election for President of the FIVB. The intention succeeded , because nobody noticed the manipulation.
The commissions paid, would have been collected on account of Television and Sponsoring Contracts corresponding to different competitions organized by the FIVB. According to a regulation approved by the Congress of the International Federation in the year 2000, at the request of Acosta, those people who bring contracts to the FIVB , are to be credited a commission of up to a 10 %.
Nobody imagined that Acosta would collect that amount himself, simply because is he the one who, on account of the FIVB statutes of the Federation, has to sign all the contracts, and authorized all negotiations.
On the other hand, the contracts signed in Seville, in year 2000, included events to be performed until 2011, and most of them include OPTIONS for the television companies benefits, and the payments for those options will be collected by the FIVB along many years to come , meanwhile Acosta, collected these commissions immediately, in the same year 2000, much before FIVB could receive the payments.
TO FORGE A REPORT TO THE CONGRESS IS A SEVERE CRIME, AND ONLY THE CONCIENCE OF HIS ILLEGALITY COULD HAVE MOVE ACOSTA TO DO IT.
Auditing Report presented to the Board of Administration in May 2001
Auditing Report presented to the Buenos Aires Congress on September 20th., 2002