(Bloomberg) Tyco International Ltd.?s former treasurer said he transferred tens of millions of dollars from company loan programmes to fund personal expenses for then-chief executive officer L. Dennis Kozlowski and his finance chief.

Michael A. Robinson, who was Tyco?s treasurer from 1998 to 2003, testified at the fraud and larceny trial of Kozlowski and Tyco?s former chief financial officer Mark Swartz that his office made the payments by wire transfer.

He said he had no role in approving the requests and acted on the instructions of Kozlowski, Swartz or their staff.

?I relied on the fact that if they were requesting it, it was an approved request,? said Robinson, a government witness, in his second day on the witness stand in New York state Supreme Court.

Prosecutors accuse Kozlowski, 58, and Swartz, 44, of abusing the loan programmes to buy apartments, jewellery and artwork and to fund personal investments.

The two are also accused of giving themselves and others $150 million in unapproved payments, some of them to forgive those same loans, and of defrauding shareholders. They are being retried in state court in New York after their first case ended in a mistrial in April.

New York Assistant District Attorney Marc Scholl showed the jury more than 30 wire transfer requests, including one for more than $8 million, that Robinson carried out on behalf of Kozlowski and Swartz.

Most of the transfers were charged against employee relocation loan programmes or a programme that lent money to employees to cover income taxes on their Tyco stock holdings.

The defendants say they made no effort to hide their actions from the board or company auditors and that the company loan programmes were not limited to such purposes as covering tax payments.

Among the transfer requests shown to the jury was one for $243,562 to be paid to jeweller Harry Winston Inc., and two others totalling more than $1.6 million to another jeweller, Martin A. Katz Co.

All three payments were drawn from the program set up to help defray taxes due on Tyco shares, known as the Key Employee Loan Programme.

The jury was also shown a request to transfer $1.7 million to a New Jersey sports partnership and charge it to Kozlowski?s company loan account. Robinson said he understood this to be a personal investment by Kozlowski. Robinson said he executed the transfer.

?I would?ve gotten instructions from Dennis to do this,? Robinson said.

Kozlowski requested another $8.3 million transfer for the sports partnership four months later, according to another wire transfer document shown to the jury.

On cross-examination, Robinson said he was never told not to record the source and purpose of the wire transfers.

?Nobody ever told you ?don?t make this part of the records?, correct?? Kozlowski?s lawyer Austin Campriello asked about the $1.7 million investment in the sports partnership.

?That?s correct,? Robinson said.

Campriello also asked whether Robinson questioned the defendants? ability to repay the loans.

?I did feel comfortable with the fact that both Dennis and Mark had very large net worths,? Robinson said. He said he was willing to make the transfers for Kozlowski because he believed ?this was the chief executive officer of the company and he had the authority to do so?.

Wire transfers made against Swartz?s loan balances included millions in payments to family trusts, real estate ventures and personal investment accounts, according to documents shown to the jury.