Spreadsheets
I presume this is an extract of data held in a "proper" database, and that that database has a "proper" authentication heirarchy. In which case, the extract has been carried out by someone with the highest level of access to that data who can be identified and "advised".
If my presumption is wrong, and the primary storage medium is a spreadsheet, then they have an even more serious issue. As Mike 137 infers, lord knows what the master spreadsheet would have looked like once the amendments started coming back and updates made.