The chief accountant at Horizons Limited, Bob Oliver, told the Supreme Court on Friday that when questioning Joanne Fubler about a large sum of missing money she became "unhelpful and hostile.'' Joanne Elizabeth Fubler, 33, has pleaded not guilty to 13 counts of stealing and one count of forgery.

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

It is alleged Fubler, who is represented by Mr. Julian Hall, took more than $36,000 from the bags containing cheques and cash in 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.

Earlier last week Oliver told the court that Fubler was "absolutely not supposed to open the bank bags nor had she any legitimate reason to. And she also had no reason to alter deposit slips.'' On Friday he added that after finding a cash shortage related to the Coral Beach Club and doing an extensive investigation he found that there were very serious cash control problems during May and June 1991.

"In June it appeared that cash was short at Coral Beach in access of $50,000,'' Oliver said.

He added: "Further investigations produced a bank slip stamped by the bank dated one day in June 1991, which was not entered in the cash receipts book reported to be an exact copy of our bank statements.

"A review of bank statements showed that the deposit of over $50,000 was on our bank statement but was not in the cash book.'' Oliver also said that at this point, "I realised that our cash book, as a primary source of information, could not be relied upon. And as it was written by Mrs. Fubler perhaps, I could not rely on her either.'' He also told the court that he had had a meeting with Fubler and asked her to explain the discrepancies between the bank statements and the cash book and the substitution for the deposit in access of $50,000.

"I was shocked at her hostile and unhelpful manner and I realised that my inquiries would have to continue without any input from Mrs. Fubler,'' Oliver said.

He added that the money had been allocated in the Horizons Limited cash book to other hotels by Fubler, by putting it in the previous month's cash book.

"The shocking conclusion was that I could no longer assume that the cash shortage was at the Coral Beach which meant I had to look at the records of all the houses,'' Oliver said.

Earlier, Oliver told the court that part of Fubler's work routine was to leave the bank bags at the bank and collect several empty bags that were left the day before.

"Mrs. Fubler would then return the collected bags and deposit books to the hotels the same day and she would remove the staff deposit slips from these bags and retain one copy for her records,'' Oliver said.

Crown Counsel Mr. Peter DeJulio asked Oliver: "If someone got into the bag before it got into the bank and prepared a new deposit slip showing a lower deposit without cash taken would the bank know?'' Oliver replied: "Not if the deposit slip had been amended to agree with the contents of the bag.'' Oliver also told the court that it was Fubler's responsibility to compare the cash received from each hotel each day, by their records, with the money actually appearing on the bank statements.

He added: "Each day the hotels prepared a detailed listing of all their revenues and expenditures which is called a daily revenue report.'' "Mrs. Fubler would compare the figure previously mentioned on the daily revenue report with the money in a bank account and the money in a bank account was substantiated by the bank deposit slips in her possession which she has collected.

If there was a discrepancy Mrs. Fubler would notice and it was her duty to find an explanation of any such shortage,'' Oliver said.

The trial continues today before Puisne Judge the Hon. Mr. Justice Meerabux.