A woman accused of making 128 unauthorised ATM machine transactions had two ATM receipts from the alleged victim's bank account at her house, a court head.

Kay Marie Eleanor Lewis, denies 20 counts of stealing from co-worker Rhonda Lolita Robinson.

Lewis is suspected of 128 thefts totalling $7,400, of which the 20 charges are "representative'', according to Crown counsel Charmaine Smith.

Police Sgt. Larry Wilson gave evidence in Magistrates' Court and said that when Lewis was questioned at Police Headquarters she denied the charges.

But when Police searched her home, they found a note from Ms Robinson telling her that she would go to Police if the problems with her account were not straightened out, along with two receipts from Ms Robinson's account.

Sgt. Wilson also explained that he asked Ms Robinson to highlight and initial the transactions that she had authorised Lewis to make from a handwritten list her sister, Marlane Parfitt, had written previously.

Earlier, Parfitt explained her role in helping her sister find out what happened to money missing from her account.

"My sister told me that Ms Lewis had her bank records and she was unable to get them back from her,'' Ms Parfitt said. "She felt suspicious that the account was not as it should be.'' She went on to tell the court that she had advised her sister to demand her records and ATM card back from Lewis.

When her sister could not get items from Lewis, Ms Parfitt called Lewis herself.

"I told Ms Lewis that my sister was concerned about her account,'' she said.

"Ms Lewis said she was working something out with my sister and she would see her when she went to work.'' As a result of delays on the part of Lewis, Ms Robinson went to the Police and filed charges.