that the company's cash book, which was maintained by Joanne Fubler, could not be relied upon.

And that was made clear when one amount of money, which was found in a bank statement, did not appear in the cash book.

Fubler, 33, has pleaded not guilty to 13 counts of stealing and one count of forgery.

Fubler who worked for Horizons Ltd. as an accounts clerk between 1985 and 1992 was employed to collect Bank of Butterfield bank bags from the company's four hotels and guest cottages -- Waterloo House, Newstead, Coral Beach Club, and Horizons Cottages and deliver them to the bank.

Fubler denies taking more than $36,000 from the bags in cheques and cash in both Bermudian and US currencies on 13 occasions between October 1988 and July 1992 and prepared new deposit slips.

And in November, 1988 she allegedly forged a Bank of Butterfield document for $3,589.82 to the Horizons account.

Yesterday, while being cross-examined by Fubler's lawyer Mr. Julian Hall, Oliver said that Fubler's desk was generally tidy despite the fact that assistant manager of Waterloo House, Dean Miller said that it appeared that Fubler had more work than she could handle.

"You would agree that Mrs. Fubler had a lot of responsibility, much of it concerned paperwork,'' Mr. Hall said.

Oliver replied: "Most certainly, all paperwork would not be on Mrs. Fubler's desk at one time. We had a structured filing system and Mrs. Fubler's notes and deposit slips were always filed away.'' Mr. Hall said: "You are a busy man, you weren't white on rice with Joanne Fubler, watching her every move. How much supervision did you give her?'' Oliver responded: "Mrs. Fubler had a job to do which she did satisfactorially for three years. Unless she contacted me for assistance or unless I found in my review of the cash control records that there was a problem I had no reason to interfere in her work.

"If the cash control reconciliation balanced there was no need for me to examine the cash book.'' However, Oliver said there were several months when he would scrutinise the records in detail.

But he added: "The books were made to balance by false entries made by Mrs.

Fubler.'' When asked by Mr. Hall if the same $6,410.02 that was supposedly taken by Fubler between May 14, 1989 and May 17, 1989 was the same amount deposited, Oliver said: "I don't know anything about that charge for that amount taken.'' Mr. Hall said: "The cash book was maintained by Mrs. Fubler, are you saying that it cannot be relied upon?'' Oliver responded: "No it cannot and the next entry on the bank statement is a good example because the amount ($7,265) does not appear in the cash book.''