A ward manager responsible for petty cash to pay for patients' meals 'cooked the books' to the tune of £4,200 to pay off personal debts, a disciplinary hearing heard.

Sarah Louise Phillips was found guilty of three offences committed while she was employed by Oxfordshire Mental Health Trust at two centres in Oxford.

The nurse, of Botley Road, Oxford, did not attend the hearing at the UK Central Council for Nursing, Midwifery and Health Visiting in London and was found guilty of misconduct and struck off.

It was alleged that on various dates between December 1, 1998 and March 24, 1999, she misappropriated £2,700 from trust funds. On various dates between January 1997 and November 1998 she had made a further £1,436.20 in unauthorised withdrawals for which she was unable to account.

It was also alleged that in August 1995, she had submitted a receipt for a picture frame costing £29.99 putting it through the books as camping equipment. Finally, on or about July 18, 1996, she submitted a receipt for £385 in respect of a withdrawal for the cost of coach trip to Brighton, the actual cost of which was £285.

The two units treated mentally disturbed people aged between 18 and 40, most of them schizophrenic. Part of their therapy was cooking their own meals under the supervision of staff. For this purpose, a cooking fund book was kept.

Staff could withdraw money from trust funds to keep the 'float' healthy without receipts. All entries had to be made in the book and any receipts were kept on the ward but not regularly inspected.

Suspicions were raised when Phillips had been noted to make four separate applications for £100 each in a single week. An investigation was launched and a disciplinary hearing followed at which more than 20 other false cash vouchers, each for £100, were uncovered. Phillips admitted taking the money "to pay off personal debts".

The picture frame had been bought from an Athena shop but had been submitted as camping equipment

Accountant Sheila Barnes, who paid out the money, explained how the trust did not expect food bills to be submitted every time money was claimed by the unit but she had also become suspicious as Phillips submitted so many petty cash vouchers.

Leonard Byles, proprietor of Byles Coach Travel at Kidlington, which took patients from the unit on a day trip to Brighton, said the arrangement was that he would be paid 285 in cash on the day and this was done. The 385 that appeared on the invoice submitted by Phillips countersigned by him had been added later.

All the allegations were found proved apart from the allegation that she profited from the Brighton bus trip and her name was ordered to be removed from the register with immediate effect.

Committee chairman Elizabeth Rush said: "The removal is for a serious breach of trust."

The committee appreciated that the nurse had gone through considerable personal financial difficulties but said that if she had approached her employers they would have supported her.