Forgery of certificates

Press, Volume CXVI, Issue 34119, 3 April 1976, Page 16

Forgery of certificates

A former treasurer of the New Zealand GoKart Federation was given a deferred sentence by Mr Justice Somers in the Supreme Court yesterday when) sentenced on three' charges of forging audi-i tors’ certificates for the federation’s balance sheets.

The prisoner, Frank St ,Borgia Spensley, aged 56. a war pensioner, who had [pleaded guilty,to the charges on arraignment, was ordered to come up for sentence within 18 months if called upon and to pay 575 towards the cost of prosecution.

The charges admitted by the prisoner related to the annual balance-sheets for 1971. 1972, and 1973, on which he wrote the name ‘‘Maurice Esterhazy,” accountant, at the end of the auditor’s report. Mr D. I. Jones, for the prisoner, said that he had pleaded guilty “because 'technically he was guilty.” (Normally such offences were associated with dishonesty

lor fraud but there was no' [such evidence in this case. I The prisoner had forged the auditor's certificate that I the accounts were correct .when they were not because [of incompetent bookkeeping. [He had wanted the accounts; .passed at the annual meet-! ling of the federation. It had been a misguided attempt to save the feder-i jation money, because a past [president had been annoyed: about the incurring of an; accountancy fee of $l5O. Once the prisoner had com-: mitted the first offence, he; had had to keep it up for the next two years; and the matter came to light only after the prisoner had resigned as treasurer. The prisoner had never thought that his action was criminal, and obtained no personal gain. He had been a; member of the federation for. [l3 years and had assumed, [the post of treasurer because, no-one else would do it. There was no prospect of I the prisoner appearing be-, [fore the Court again, Mr: [Jones said. He was of good [character and had led a fru-[ I gal life. It was a case for a [deferred sentence, he sub-: mitted. I Mr J. Brandts-Giesson, fori

’the Crown, said that he could not agree that these [[were merely technical [offences. The prisoner had been in a position of trust, i and had abused it by failing [to have the books audited, i The federation had proceeded on the basis that the [books were properly audited. There had been shortages in [the accounts, according to [the evidence. I His Honour said that [while the prisoner was treasurer of the New Zealand [Go-Kart Federation he had :; appended to the annual • accounts for three years a i certificate saying that the auditor had examined the accounts and that in his opinion they were properly ■ drawn up, and had forged the signature of “Maurice G. ’ [ Esterhazy,” accountant, who [did not exist. •[ They were serious [charges, said his Honour,; [but he accepted that the, [prisoner made no personal [gain. If he had! mot committed [the offences, the federation; would have been able to as-’ [certain the unsatisfactory [nature of the account, and, [to have made the deficiencies good. I “You occupied a position

!!of trust and you wholly :|failed to conform to the ob--1 ligations of the office you iiheld,” his Honour told the .[prisoner. “Normally, these tioffences would result in a . custodial sentence, but there -are circumstances which ’[enable me not to take that .[course.” i[ Apart from the offences. >|the prisoner had led a com- [ mendable life, said his t< Honour. He had a favourable [probation report, and he 1 [would take into account that ijthe prisoner had pleaded I [guilty. II