Tom Noe never went into his Monclova Township coin shop in the few days before state investigators executed a search warrant, an employee of the Ohio Bureau of Workers Compensation said this afternoon.

Mark Bentley, on questioning from Noe s defense attorneys, said surveillance of the building in late May, 2005, never recorded Noe coming or going.

That would mean that Noe was not on the premises on May 24, 2005, when invoices were created that transferred more than $11.2 million in coins from the bureau s Capital Coin funds to Noe s business and to Noe himself.

Defense attorneys are trying to show that Noe rarely if ever controlled the computerized records system. Instead, they say that Tim LaPointe, a former Vintage vice president, was in charge of the computer records.

Mr. Lapointe has been charged with seven felonies relating to Noe s alleged embezzlement. He is cooperating with prosecutors and is expected to testify on Thursday.

Prosecutors believe the company produced false inventories to hide the theft of more than $2 million from the funds.

Mr. Bentley, under questioning from assistant prosecutor John Weglian, also went over a complex series of transactions. In one of the transactions, the records showed that Capital Coin Fund I sold 13 coins to Vintage. But each of those coins, testimony showed, was instead owned by Robert Lecce, a Florida coin dealer.

Mr. Lecce testified last week that sales records purporting to show that Capital Coin had bought the coins were fraudulent. He said he owned the coins at the time of the alleged sales to Capital Coin.

Jurors finally heard Tom Noe speak this morning, but it came from a video touting the builder of his luxury Monclova Township home.

In a testimonial for Nicholas Custom Homes shown in court, Noe said he had thrown parties for the governor and a U.S. Senator at the home, for which he had chosen the most expensive options.

And they ve all been very impressed by it, he said.

Records show that Noe held a fund-raiser for Gov. Bob Taft in April 6, 2000, raising more than $20,000. It was held at the 6,700-square-foot home.

The video was shown following testimony from home-builder Nick Giovannucci, who was paid for some of his work with checks written against Noe s coin business, Vintage Coins and Collectibles.

On the stubs for most of those checks, Noe wrote that the money was going for coin purchases, said prosecutors. Mr. Giovannucci, who now works for another builder, said he never sold coins to Noe.

It is unclear if the video will be Noe s only words for the jury. His attorneys have said he may not testify and that he is not required to.

The video allowed prosecutors to show some of the luxuries that they say Noe could afford after stealing money from the $50 million rare coin funds he managed for the Ohio Bureau of Workers Compensation.

Noe has pleaded not guilty to charges that he embezzled more than $2 million from the coin funds.

During the video, the interiors of several Giovannucci-built homes were shown. Jurors saw an indoor batting cage, spacious whirlpools, spiral staircase, and elaborate home furnishings.

Mr. Giovannucci was followed and preceded by others prosecution witnesses who received Vintage checks for the home furnishings and jet skis they sold Noe. The checks were listed in Noe s records as coin purchases; neither vendor said they sold Noe any coins.

Earlier in the day, a former fraud investigator for the Ohio Bureau of Workers Compensation agreed that it is impossible to say whether Tom Noe ever used the computerized inventory system used to track coins at his Monclova Township business.

Scott Clark said the computer records cannot say who was actually at the keyboard entering data.

As you sit here today you cannot say that Tom Noe entered a single coin, can you not, defense attorney John Mitchell asked him.

I cannot, Mr. Clark replied.

Mr. Clark testified yesterday that computer records showed that more than $11.2 million in coins were transferred out of the state-funded coin funds just two days before authorities seized Noe s assets.

But Mr. Mitchell, in a trial strategy employed for more than two weeks, showed Mr. Clark records indicating that Noe s former vice president, Tim LaPointe, was the last one to modify some of the coin records.

Mr. Mitchell indicated that it was Mr. LaPointe who transferred the coins on May 24, 2005. But no testimony was used to prove that allegation.

Defense attorneys are trying to show that Mr. LaPointe, who is a co-defendant cooperating with prosecutors, who controlled the computer system that tracked purchases.

Prosecutors have shown dozens of sales records to witnesses who have said many of those sales records are bogus. The prosecution has alleged that inventories were faked to hide theft from the $50 million in coin funds created by the bureau.

Noe has pleaded not guilty to 44 tampering with records, one of the same charges that Mr. LaPointe also faces.

Read more in later editions of The Blade and toledoblade.com

• Day 11 testimonyWitness says Noe moved $11.2M just before search

• Day 10 testimonyJudge likely to rule today on funds assets

• Day 9 testimony: Coin sales didn't occur, court told

• Day 8 testimony: Noncoin deposits were not factored in audit, court told

• Day 7 testimony: CPA can't confirm millions in coin sales

• Day 6 testimony: Noe jurors may hear from coin dealers

• Day 5 testimony: Ex-financial chief: No data verified purchase of coins

• Day 4 testimony: Auditor: BWC allowed Noe to spend state money as desired

• Day 3 testimony: Coin-fund money trail mapped

• Day 2 testimony: Noe ex-aide tells all on his finances

• Day 1 testimony: Prosecutor, defense fire away at Noe trial

• Statewide news media take up posts for trial's 1st day of action

• View the Juror Questionnaire: State of Ohio v. Thomas Noe

The Tip That Toppled Tom Noe

• Part 1: Kidd's 'wrong choice' led to Noe's downfall

• Part 2: Allegation against Kidd came back to bite Noes

• Examine more Coins, Contributions and BWC coverage.

First Published October 31, 2006, 7:05 p.m.