A Narromine man's appeal for unfair dismissal has been rejected by the Fair Work Commission.
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Earlier this month the Commission found Mark Rowe was dismissed on reasonable grounds sufficiently serious enough to justify the immediate action.
Mr Rowe was the general manager of the Sport Aircraft Association of Australia (SAAA) based in Narromine.
Deputy president Lawrence of the Commission found the matter involved theft and fraud.
"The use of a business card for extensive personal use without authority clearly comes within the ambit of the Code (Small Business Fair Dismissal Code)," deputy president Lawrence's findings read.
"Any person in a position of responsibility should know that this is not acceptable and exposes them to dismissal by their employer."
A third party investigation discovered Mr Rowe had exploited the use of the company credit cards and funds.
The SAAA engaged David Young of Azimuth Partners for financial analysis and advice. He submitted his report on July 8, 2014. Mr Rowe's services were terminated on July 31, 2014.
Mr Young estimated Mr Rowe had used $155,222.04 of the SAAA funds for personal advantage without proper authority.
"When repayments through the clearing account were deducted, $84,262.56 was left as outstanding debt," according to David Young's report, cited deputy president Lawrence's findings.
Mr Rowe claimed his employment arrangements were agreed with a previous president and not originally written into a contract.
The report states, and all parties agree, his salary was to be $75,000.
The former general manager stated he only paid himself $52,000 per annum.
"He understood that it was accepted that he would make up the difference in other ways," deputy president Lawrence's findings read.
"The Applicant (Mr Rowe) says that that all work-related expenses, including travel and motor vehicle expenses, were to go on the corporate credit card. In addition, he says, that the executive were aware that personal expenses went on the work credit card.
"He admits that after the appointment of a new auditor in late 2013 issues around the use of the credit card were raised with him. In March 2014, he was requested by Mr Clowes (current SAAA president) to stop using the credit card for personal use," deputy president Lawrence findings read. However, the decision report states it appears that the system did not change because the Executive of the SAAA did not put in place an alternative system.
Mr Rowe told the commission the SAAA financial officer reconciled his monthly statement against his receipts.
"She'd come to me with basically a P and L side of things showing me where the balances was at and I'd look at my personal stuff and just it out, pay it off, or it would be a situation where I wouldn't have to, depending on how much travel I'd be doing," he told the commission.
When he was questioned about the school fees, purchases at record shop JB Hi-Fi in Tasmania, vet bills, pharmacy bills and numerous additional items of personal expenditure Mr Rowe said he understood the credit was his own money.
"It was my understanding, sir, that there was a credit that remained and it was my money essentially. I hadn't drawn it out so therefore it was there to be used," he told the Commission.
The external audit by Mr Young confirmed the extensive private use of the company credit card. It also confirmed that a kilometre rate for the motor vehicle was received by Mr Rowe as well as all vehicle expenses being paid for with the credit card.
The Azimuth partners report read a number of cash payments were made for items of personal use and the SAAA accounts were used to pay for personal items. Mr Rowe originally sought out the Fair Trade Commission arguing he was unfairly dismissed in July of 2014.
He sought reinstatement and the maximum compensation for the dismissal.
On March 10, Fair Work Commission's deputy president Lawrence found the dismissal to be fair under the Small Business Fair Dismissal Code.
"I determine that the termination of the Applicant's employment was not unfair, it was consistent with the Small Business Fair Dismissal Code. The Applicant's application for an unfair dismissal remedy is dismissed,' Deputy President Lawrence's findings read.