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Referee
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Yeah he was an officer for the board so any wrongdoing on his part is between him and board but also makes it wrongdoing on behalf of club against NRL.Even if Seward did produce them, it doesn't really change the case against the club. It just changes which officer of the club did it.
It's not an offence to receive a false invoice. It may be an offence to authorise the payment of the invoice knowing it was false. And from a cap perspective, if may be an offence to do this for the purpose of secretly channelling club funds to a player.
But... it throws HUGE suspicion around his testimony to the NRL