THEFT OF KAPONGA FUNDS

Hawera Star, Volume LII, 1 February 1933, Page 5

THEFT OF KAPONGA FUNDS

SUM OF £9O INVOLVED. CLERK ADMITS GUILT. Before Mr. H. W. Woodward, S.M., in the Eiltbam Court yesterday H. A. T. Gallagher, formerly clerk to the Kaponga Town Board, was charged with theft of the sum of £9O, from the board. He pleaded, guilty and was committed for sentence to the Supreme Court. Mr. J. Hessell, of Kaponga, appeared for accused and Detective Meiklejohn pirosecuted. George Edward Alley, Government Auditor, gave evidence that lie went to commence his audit on January 17, 1933, of the Kaponga Town Board's books of which Gallagher was clerk. He asked for the cash in hand and the same day Gallagher acknowledged there was a shortage in the accounts. He said that there was about £OO short and that it had begun on Occober 28, 1931, his method being to hauls short each time. He acknowledged fuJLL responsibility. Next day Gallagher mentioned that there was an 1.0.tJ. made out by him in the till. Witness said he discovered that there was on October 28, 1931, a 'shortage of £5 and then intermittently short bankings up to January 16, 1933, to total shortages between those two dates being £BS. The amount short to April 2, 1932, was. £75 19s 4d and Gallagher stated that he had used imprest cash £l3 making a total of £BB 19s 4d. Answering Mr. Hessell, witness said he had not asked, for several days after beginning his audit, what method was employed by Gallagher >n his banking. He said there was no attempt at concealment. _ Gallagher showed witness the 1.0. U. 'which he returned. Gallagher had been quite frank and had given all information required. The books were well kept and written up-to-date. They showed the wholes of the board’s transactions up to January 17, 1933, quite cleaxly. All records were complete s.o for os witness could ascertain and the books were in perfect order for hits sueces sor to take over, when once the shortage in cash was made good. There was no evidence of any neglect, “xeept for the charge of shortage of money and no falsification of records so far as he could find. Witness stated also that except for the small sum of £1 Os 4d, the defalcations ceased on March 31, iJ. and that the last bankings supported accused’s statement in regard to m>prest cash. u ln mv opinion, 9 sa <h witness, “Gallagher did very well indeed because he had come in new to the work and when he took over tne position the books were in a bit of a muddle.” Witness said Gallagher cleaned up the muddle and got everythin"- up-to-date. The financial ? motion "of the board had been improved since he took over the position. M r Hessell then submitted n resume’ of the position of the boarrli .4 accounts, which Mr. Alloy admitted to he correct, covering the period from 1929 to 1931. . , , . TT Answermg the magistrate Mr Ji|Ssell said he was submitting these figures with a view to an endeavour to have the penalty mitigated There was an improvement to which Mr. Aliev agreed, of approximately £IOO9, by the realisation of debtors’ accounts and using the /proceeds to pay the creditors. This, he said, was due principally te the energy- and ability cl Gallagher. In concluding his evidence, Mr. Aliev said his visit was a surprise and he had found everything entered and written up correctly, receipts, casli book and other records, ‘it is, to said, “unique, in mv experience, to find records so complete in a case ot defalcation.” , In reply to the magistrate Mr. Alley said the last previous audit was in January 1931. , r . , Answering Detective Meiklejohn a.tness said he thought there was nothing to indicate when the 1.0. U. was made The detective said he saw accused on January 24. 1933, and after consulting his solicitor, lie had made a statement and had admitted it was correct and had signeu it. The detective said he was present, during the whole interview between Gallagher and his solicitor. there is ” he added, “no suggestion ot obstruction at any time and I received all possible help from Gallagher. Accused pleaded guilty and was .committed for sentence to the Supreme Court at New Plymouth. Bail was allowed on accused s cun recognisance of £IOO, and two sureties of £SO each.