Johannesburg — THE director of auditors KPMG who analysed the bank accounts of former police commissioner Jackie Selebi admitted to the high court in Johannesburg yesterday that he could find no cash that could not be explained from Selebi's legitimate earnings.

KPMG director Dean Friedman said he could find no trace of cash that was obtained in any unlawful manner in the Selebi household.

"You made further positive statements in your report ... that commissioner Jackie Selebi always had sufficient funds in his bank account to settle his debts," Selebi's advocate, Jaap Cilliers, said to Friedman.

Friedman agreed with the assertion by Cilliers that there were no unexplained cash payments that went into Selebi's accounts or that there was no cash of which the KPMG report could not find the source.

In his evidence in chief on Monday, Friedman told the court that while Selebi withdrew a total of R126000 between March 2004 and January 2005 from his cheque account, this dropped substantially in the months after that. Friedman said this could mean that Selebi had other sources of income.

He also said no cheques from the Spring Lights account were made out to Selebi, the auditors focused on cashed cheques which had references such as "JSGA", "cop", "cash cop" and "chief".

Friedman said auditors assumed the cheques marked "cop" could mean cop or the commissioner of police.

The state's first witness, Glenn Agliotti, testified that he paid Selebi amounts including R100000 and R200000 from the Spring Lights account at the end of 2004. Agliotti testified that the account was used by slain mining businessman Brett Kebble and his company JCI to pay Agliotti his consultancy fee for access to Selebi.

Selebi has pleaded not guilty to a count of corruption and of defeating the ends of justice.

The charges relate to the payments Selebi allegedly received from Agliotti and others.

During cross-examination yesterday, Cilliers gave Friedman a number of cheques and cheque stubs from the Selebi cheque account for the periods April 2004 to August 2004, and May 2005 to August 2005.

Cilliers said the increase in the withdrawal of cash from Selebi's cheque account from April 2004 was because of renovations undertaken on Selebi's house. "That is the reason you have a high incidence of payments that you reflected. Most of these renovations ceased in October 2004."

Cilliers said other renovations began from April to August 2005. From that period, Cilliers showed Friedman three other cheques totalling R19000 payable to Rosebank College and a cheque of R10000 to the University of Johannesburg. "The reason for the upsurge in payments is those renovations, further renovations and payment of university fees."

The trial continues.