THE STATE V. HAGAN

CRABBE J.S.C.: The appellant was treasurer of Breman-Ajumako-Enyan Local Council and as such was charged with the responsibility of keeping the cash book, preparation of payment vouchers, receiving all revenue collected by the council, issuing of receipts and payment of monies in cash as well as by cheque.

The evidence for the prosecution with respect to count one was that on 10th May, 1960, an auditor of the Government Audit Department made a surprise audit of the Breman-Ajumako-Enyan Local Council, and after checking the cash book and physical cash he discovered a shortage of £G750 in cash. This took place in the presence of the appellant who agreed that he was £G750 short and when asked by P.W.1 to explain this shortage, the appellant said that this amount represented a repayment of an advance deducted from the contract payments made to P.W.2, Mr. Bicknel of the Swiss African Construction Company, Ltd. He said further that he had entered this repayment on the receipt side of the ca…