The manager of accounts payable at Bill Express, Tracey Wegener, was "not sure" where numerous payments from the public company ended up, a liquidator's examination at the Supreme Court of Victoria heard yesterday.The liquidators of Bill Express are conducting examinations of more than a dozen staff and directors of the firm. Administrators were appointed to Bill Express in July 2008, four years after the firm listed on the ASX. Creditors subsequently resolved to liquidate the firm.Creditors lodged claims worth $248 million with the then administrator, and now liquidator, Craig Cosbie of PPB. The directors acknowledged debts of only $81 million in creditor claims.ANZ is the primary bank creditor of Bill Express, owed $53 million, though ANZ and others creditors (such as Optus) are likely to make recoveries only if the liquidators succeed in clawing back a series of contested payments made over several years.Peter Bick, counsel for PPB told Wegener that they and the liquidators for Technology Business Systems (a related company of Bill Express) could not find any evidence of the receipt of many payments recorded in the books of Bill Express as payments to TBS.Asked about a number of specific payments in the tens of millions of dollars, Wegener said in response to some that she assumed they were journal entries.She said in other cases she believed the payments were for services rendered by TBS or other related companies, including Australian Private Networks.Wegener today works as a warehouse manager for APN, a company controlled by Sandro DiDonato. DiDonato previously controlled Technology Business Systems. APN is paying the costs for her lawyer at yesterday's hearing.She accepted that in some cases she initiated payments from either TBS bank accounts (before Bill Express had bank accounts of its own) or the Bill Express account (when it finally got its own account in 2007) without invoices already authorised by line management.Wegener agreed that in most cases payments made without invoice were made on the instruction of Peter Couper, a former senior finance executive of Bill Express. Couper now also works at Australian Private Networks with DiDonato.Bick told the hearing about two series of queries by the firm's auditors to the board (by Pitcher Partners in 2005 and by KPMG in 2007) in relation to aspects of financial controls.In 2005 they related to the role of Tania Bianchen (the spouse of the company's chief executive, Hal Christiansen) in authorising payments and bank transfers. In 2007 they related to debits against one loan to TBS and credits to the Bill Express bank account, which occurred in June 2007.The court heard on the day prior from another manager of transfers in and out of company accounts either side of the financial year end, and apparently intended to dress up the books.Meanwhile the court also heard that Julian Little, a former director of Bill Express, had agreed to return from Dubai at the weekend. He is likely to give evidence next week.