A former manager of a Denbighshire care home has appeared before a disciplinary hearing accused of stealing residents' pocket money.
Kathleen Duffy faces seven allegations of dishonesty while working at Beach Court care home in Prestatyn.
A fitness to practise hearing in Llandudno was told Mrs Duffy was reported by senior carers at the home in August 2015 and later resigned.
Representing herself, she declined to make any opening remarks to the panel.
Allegations against her include using money belonging to residents for purposes other than the benefit of residents and telling staff cash payments for residents should be taken to her home.
Mrs Duffy is also accused of falsifying signatures or allowing staff to falsify signatures in relation to residents' pocket money records.
She was interviewed by the police in 2016, but no criminal charges were brought.
Graham Miles, on behalf of Social Care Wales, told the panel that senior carers reported Mrs Duffy to the care home owners over "the management of funds allocated to residents".
Nicole Snape, one of the carers, said the home had two sets of separate records - residents' pocket money and daily notes which detailed what residents had done each day.
She said pocket money was used to pay for things such as haircuts, shopping trips and taxis and each use of the money was meant to be accounted for.
Ms Snape said discrepancies were found when comparing pocket money spending records with daily activities.
Mr Miles asked her what she thought the evidence represented and she replied: "Of stealing money from the residents."
The hearing, expected to last five days, continues.