[1962]DLHC1723June 5, 1962High Court

THE STATE vs. AGYEKUM AND AMOFA

The accused persons, Agyekum (first accused) and Amofo (second accused), were officers of the Bomfa Cooperative Society, serving as secretary and treasurer respectively. The society's funds were kept in a safe requiring two keys, one held by each accused. An audit revealed a shortage of £G7,511 17s. 11d. The prosecution charged the accused with falsification of accounts (first accused alone), conspiracy to steal, and stealing the missing funds. The first accused was alleged to have failed to enter certain sums received into the society's books to facilitate theft. The second accused was implicated due to his custody of one key to the safe.

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JUDGMENT OF DJABANOR J. In this case the two accused persons stand charged with the offences of falsification of accounts (ie. first accused alone), conspiracy and stealing. The first accused was secretary and the second accused treasurer, of the Bomfa Co-operative Society. The duty of the first accused as secretary was to buy cocoa for the society from the members of the society, give the said members advances against which they were to supply cocoa to the society, keep the books of the society and pay out their expenses. The money supplied for this work was kept jointly by the secretary and the honorary treasurer in the society’s safe. The secretary keeps one key and the treasurer too keeps one key so that money could not normally be taken out unless both of them, or their representatives, were present. When the books were audited it was found that the society was over £G7,000 short — in fact £G7,511 17s. 11d. They were therefore jointly charged with conspiring to steal that m...