He worked via an agency, and was obliged to submit weekly timesheets to

the Trust and a copy to the agency. He subsequently obtained agreement

from the Trust that he would continue in the same role, but via another

agency. However, he continued to submit timesheets for the same hours

worked to both agencies, who in turn both invoiced the trust for payment. He

covered this deception by faking the authorising signature of his manager,

and also stopped submitting copies to his line manager.

The submission of dual timesheets was later discovered by the Directorate

Manager.

He pleaded guilty to two charges of False Accounting, contrary to Section 17

of the Theft Act 1968 receiving a 15 month prison sentence.