A golf club was entitled to have lost trust and confidence in a book-keeper who failed to report shortfalls in bank lodgments totalling €32,000 in a year, a judge said yesterday.
Jean Robbins, Calverstown, Kilcullen, Co Kildare, told the Circuit Civil Court the discrepancies occurred on her "watch" as administrator at Beechpark golf club, Rathcoole, Co Dublin.
Tom Mallon, for Beechpark, said Ms Robbins had been dismissed from her job in January 2004 after auditors had discovered shortfalls ranging from €29 to €5,000 in bank lodgments which had been prepared by her.
He told Judge Jacqueline Linnane the golf club had never made any allegation of theft or larceny against Ms Robbins and had dismissed her solely on the basis she had been guilty of gross misconduct in having failed to inform management of discrepancies in bank lodgments.
Mr Mallon said that when auditors had drawn a €31,962 shortfall to the attention of the golf club, it had been thought initially the discrepancy had been due to the introduction of a new "smart card" system. "Ernst and Young ultimately ascertained that the problem lay in the recording in the accounts received in the club by Ms Robbins and the differences between those sums and what was actually prepared and sent for lodgment by her."
Following an investigation by the club, Ms Robbins had at first been placed on suspension with full pay and ultimately dismissed. She had failed in a claim for wrongful dismissal at the Employment Appeals Tribunal and now appealed that decision to the Circuit Court.
Forensic auditor Sandra Kavanagh said Ms Robbins had assisted her in investigating club accounts. She had found that Ms Robbins had prepared lesser sums for bank lodgments than the sums received by her from bar, green fee and other sources. "There was no explanation I could find for her not lodging the full amounts of cash receipts on any given day," Ms Kavanagh said.
General manager Paul Muldowney said she was dismissed because she had not told that she had noticed the money had not been lodged when she should have. Beechpark was at a loss of just under €32,000. Treasurer Seán Hudson said Ms Robbins told a preliminary inquiry she had no explanation for the discrepancies. She had conceded they had occurred in her area of responsibility and had said she may have to replace the money.
Ms Robbins told her counsel, John McGuigan, she accepted some responsibility for the discrepancies and blamed a flawed system of recording accounts and preparing lodgments, a system she had inherited. She said she had been interviewed by the Garda in October 2004, but she had heard nothing about it since.
Rejecting Ms Robbins's claim of unfair dismissal, Judge Linnane said the club had fully complied with procedures in dismissing her and had been entitled to lose trust and confidence in her. She awarded legal costs against Ms Robbins.