trip that never took place, his lawyer claimed yesterday.

Julian Hall who is representing the 51-year-old senior civil servant, said his client told his immediate supervisor -- Tourism director Gary Phillips during a morning meeting on April 18, 1995 -- that he could not understand why co-accused Weldon Dowling would submit an invoice for a trip he had not performed.

Mr. Phillips, who called a meeting that morning to look into the matter, said Horton was "embarrassed and uncomfortable'' he had authorised the payment.

"His embarrassment would suggest that he believed that the trip had taken place,'' he said.

The Crown alleges Horton and blue flag taxi driver Weldon Dowling, 49, conspired to defraud the Accountant General.

As a consequence of their alleged wrongdoing the Crown claims the scam netted the pair a total of $720.

It is also alleged another $1,140 or $1,240 claimed for was not handed over.

The offence is alleged to have taken place between 1993 and 1995.

Horton, of North Shore Road, Hamilton Parish, and Dowling, of Wellington Back Road, St. George's, have both pleaded not guilty.

The Crown claims Horton and Dowling filed invoices for work that was never done but their alleged scheme was found out.

Deanna Wade, manager of promotional services at the department of Tourism, said in most instances a purchase order is issued and signed by an authorised person -- herself, Horton and Wayne Smith -- after a legitimate request for a tour comes into the department.

After the travel agent visits Bermuda and is taken by taxi on a tour of the attractions and hotels on the island, the driver then submits a bill for payment which is checked for accuracy.

In those instances where she was unable to verify the trip through supporting documents, she would not sign or authorise any payment.

"If they are correct they would be stamped and authorised by an officer other than the one who raised the initial purchase order,'' Mrs. Wade said.

In response to a question from Mr. Hall, Mrs. Wade said Horton was in charge of her section within the department and she and Mr. Smith reported directly to him.

She agreed that with his level of seniority Horton could make out a purchase order without documents.

Moreover she said that while the policy and procedures of the department required supporting documents, it was Horton who established the rules and could dispense with their use if he saw fit.

She and Mr. Smith also had the power to raise a purchase order or taxi chit without supporting documents and they derived this power from Mr. Horton.