Trial hears of National Trust money handling procedures
Former Bermuda National Trust employee Marylou Belvin should have noticed discrepancies in the charity's books, a former colleague revealed yesterday.
Trust financial director Mariette Savoi was testifying at Belvin's Magistrates' Court trial.
Belvin, of Green Bay Road, Hamilton Parish has denied stealing four cash rent payments totaling $1,880 from the Trust during the summer of 1995.
As the trial entered its fourth day, Magistrate Arthur Hodgson continued to hear detailed accounts of the Trust's financial records and money handling procedures.
Ms Savoi, Belvin's former supervisor, reiterated Trust precautions regarding computer access.
"Only Belvin and myself had access to these records,'' she said.
"Only Belvin had the access, training and ability to manipulate a tenant's account to hide the shortfall in cash.
"If someone else had accessed the system, Belvin should have noticed the gaps because it's easy to see in her position.'' Mr. Hodgson was especially interested in the sequence of events when Trust employees received rental payments or deposits.
First a paper receipt was given to the tenant and the cash was taken to the accounts receivable department, Ms Savoi explained.
Next, the transaction was entered into the Trust's computerised financial record system.
A paper bank deposit slip was completed and the cash was placed in a locked deposit bag inside a cabinet before being taken to the bank.
Ms Savoi was careful to point out that although this was the usual sequence, it was not always followed.
She also noted that the keys for the deposit bags and the bags themselves were kept together.
But she admitted that anyone in the Trust's office had access to the cash.
Ms Savoi accepted that it was possible that the cash could have been taken after the payment had been entered into the computer system.
But she continued: "If the money had been taken before the bank deposit slip had been filled, I would expect it to be noticed because the deposit would be missing.'' The trial continues today.
