Attorney Dragan Barbaric said in his closing statement the indictment against Ante Jelavic had been doctored to discredit him and that the prosecution had failed to prove any of its allegations.
Speaking of the allegation that aid from Croatia had not been channelled into the budget of the Bosnian Croat-Muslim entity, Barbaric said the defence was in possession of documents proving that from 1996 to 2000 the international community had donated two billion dollars worth of aid to Bosnia-Herzegovina which were never channelled into the state budget.
Barbaric said it was the donator who determined the recipient of donations and that Jelavic could not have been responsible for failure to channel Croatia's aid into the entity budget.
The panel of judges conducting the trial previously said it would decide at the end of the trial if aid from Croatia should have been recorded in the entity budget.
Barbaric objected that documents held by the Mostar-based Hercegovacka Banka had been seized unlawfully in an operation carried out by the Stabilisation Force (SFOR) and entity police in April 2001, and that as such they could not have been used as evidence in the trial.
The attorney also objected that Jelavic was not given the opportunity to be cross-examined.
Jelavic will make his closing statement on October 3, and the court is expected to deliver its verdict on October 6.