A painstaking prosecution bid to reconstruct an alleged web of theft and fraud against the Bank of Bermuda continued in Supreme Court yesterday.

On trial with others is former Bank of Bermuda executive Arnold Todd, whose sister Elizabeth Simmons told the court she had worked part-time for Todd at Arnest Ltd. in the 1980s.

Under questioning from Crown Counsel Michael Pert QC, she confirmed she had been offered the secretarial post by her brother and that lawyer Charles Vaucrosson was also involved in the firm.

And she said that one of Todd's co-accused, Varnel Curtis, was involved as a signatory for cheques.

Mrs. Simmons identified a ledger as one she had kept for the firm, but said: "I was given instructions what to put in there.. ..by my brother.'' Todd, 56, faces 17 counts of theft, fraud and false accounting, allegedly committed between 1985 and 1990.

It is claimed by the prosecution Todd used his position at the bank to submit bogus loan applications and a network of companies to further his schemes.

Also in the dock with Todd, of Pearman's Hill, Warwick, are importer Varnel Curtis, 49, of St. Anne's Drive, Southampton, hotel security chief Milton Woods, 61, of Old Road, Southampton and businessman Cecil Durham, 56, of Ramgoat Hill, Smith's.

All three men face allegations related to the charges against Todd.

The alleged offences against the four, involving around $1.2 million in total, are denied.

Mr. Simmons told the court that Arnest Ltd. operated out of offices in Elliott Street, Pembroke, while Todd was employed at the Bank of Bermuda.

Under cross-examination by Todd's defence counsel John Perry QC, Mrs. Simmons said that not all the instructions on book-keeping came from Todd.

She added Darren Woods and Delmont Talbot, who has already been called as a Crown witness, as well as Charles Vaucrosson and another man, Charles Hodgson, gave her instructions.

And she agreed with Mr. Perry that she was "simply a scribe'' and had no knowledge of the circumstances surrounding financial transactions.

Delroy Duncan, representing Curtis, asked Mrs. Simmons if she was aware his client had left school in the fourth grade.

She said she was not aware of that but added, to the best of her knowledge, Curtis had never held a white-collar post.

Carol Bean told the court that she had been secretary to Todd at the Bank of Bermuda for about ten years.

She said that she assisted with loan files and after the customer had seen Mr.

Todd she then processed the information and took it to the bank's credit operations area, which transferred cash.

She agreed with Mr. Pert that if the paperwork was in order then money could be handed over to borrowers.

She said she was never present when prospective borrowers were interviewed and that she completed application forms from notes or dictaphone recordings from Todd.

And she agreed with Mr. Pert that personal details on an application would be filled in either by herself or Todd.

She added that promissory notes were often blank when signed by customers who did not draw out all of a loan at once and the blank spaces were filled in when further withdrawals were made.

She added that overdrafts were different in that once they were authorised, the money was available to the customer because securities were not required.

Mrs. Bean also identified several forms and Todd's handwriting on them, as well as that of other people not known to her.

The trial, before Puisne Judge Richard Ground, continues.