The Claimant had undertaken the cash balance exercise in the Castlebar branch of the Ulster Bank one evening in March 2010, where she had been employed as a bank official for ten years. On this particular day her car had been left at a local garage for service. At some point after Ms Egan had completed the cash balance for the branch, which was after the close of business and at a time when the branch’s electronic processing systems were closed for the day, she realised that she did not have cash to pay the car service and had no access to money, as her purse, which contained her credit cards, was elsewhere. Ms Egan took €350 from a