former employers, Horizons Limited, at a Supreme Court trial yesterday.

Dean Miller, former assistant manager at Waterloo House, billed parent company of top hotels and guest houses, Coral Beach Club, Horizons Cottages, Newstead and Waterloo House a "Mickey Mouse organisation''.

His remarks came under cross-examination by defence lawyer Mr. Julian Hall when asked to describe the working conditions of a former Horizons Limited employee accused of stealing more than $36,000.

Joanne Elizabeth Fubler, 33, is charged with 13 counts of stealing and one of forging a bank document for $3,589.82 between 1988 and 1992 during her employment with the company as an accounts clerk.

Miller admitted that on the occasions he visited the company's head office at Horizons, he found it "unorganised'' and compared poorly with more efficient organisations for which he had worked in the past.

He also said Fubler appeared at times to have more work than she could handle.

The Crown, represented by Mr. Peter DeJulio, alleges Fubler removed money from locked Bank of Butterfield bags she was employed to collect from the company's four hotels and deliver to the Bank of Butterfield for deposit.

It is also alleged Fubler obscured the deductions by making false entries in the company's account records.

Miller's testimony followed that of Horizons Limited General Manager, George Wardman who said the company launched an internal inquiry in 1991 when discrepancies in the company's cash control account came to light. The matter culminated in a Police investigation a year later.

Wardman said Joanne Fubler was solely responsible for the collection of the bags, which contained cheques and cash totaling up to $200,000 at a time.

He added the company put "a great deal of faith'' in the person responsible for collecting the bags.

Only the hotel managers or bookkeepers who compiled the deposits and himself had access to keys to the bags, Wardman claimed.

Chief accountant at Horizons Limited, Bob Oliver was the third prosecution witness to take the stand.

He admitted he could not remember hiring Fubler but said he would have been partially or totally responsible.

He said Fubler's responsibilities included not only collecting the bank bags but reconciling amounts of cash banked each day with account statements. When asked by Mr. DeJulio if Fubler would have any reason to open the bags, Oliver replied: "It was absolutely something she was not supposed to do...she would have no legitimate reason to open the bag herself.'' A cashier at each hotel counted and placed the deposits in the locked bags with a deposit book containing details of cash and cheques, he said.

Fubler was required to write separate deposit slips for US cheques and travellers cheques by telephoning each hotel daily for the amounts.

The company benefits from a preferred exchange rate by depositing US currency over $20,000 separately, Oliver explained.