Viliami Latu was convicted of fraudulently converting $1,200 pa’anga, while working as the second in charge at the Ministry of Finance in Neiafu.

Lord Chief Justice O.G. Paulsen on March 11 found the accused guilty of the charge, which he committed from September 2016 to June 2017 as Senior Accounting Officer.

He will be sentenced on April 14.

The Court heard that Latu began working at the Vava'u branch of the Ministry of Finance and National Planning in 2015. This office handles the public revenue and disbursements of Government Ministries operating on the island.

As second in command, Latu's duties had included checking vouchers for payment of Government debts, maintaining leave and attendance records, maintaining and balancing the main cash book, which recorded the total of all revenue and expenses each month. 

Meanwhile, another office employee Lesieli Halafihi who was a cashier had worked closely with Latu.

Halafihi who had taken a large sum of Government money while working at this office had been tried and convicted for her offences.

The Court heard on occasions, Latu would ask Halafihi to give him money, when he was low on cash. Halafihi had given him $1,200.

"Latu was aware that the money Halafihi gave him was Government money, that he had no entitlement to the money and it was wrong of him to request or take it."

A team from the Ministry in Tongatapu held a surprise audit visit at the Neiafu office and discovered the shortfall in the cash.

An internal audit report on findings was carried out followed by an investigation by the Auditor General’s office.

The accused who pleaded not guilty to two charges was convicted on simple fraudulent conversion.

He was, however acquitted on falsification of accounts after the charge was not proven beyond reasonable doubt against him.