Now Polkinghorne's accounts.

He had two ASB accounts, solely in his name, an ANZ account in his name, and another ANZ account in the name of 2020 Ltd, a company of which Polkinghorne and a trust were the shareholders. That trust was "Ophthalmic Trust Number 2".

Hanna had two accounts in her own name, both at ASB.

There was an ASB joint account as well. Her salary was paid into that joint account.

The daily user of that account was primarily Hanna, Skilton said.

There was an ANZ account in the name of the Hanna Polkinghorne Trust. The trustees were Hanna, Polkinghorne and another man.

There was also an ANZ account called the Emily Hughes Trust. The trustees were Polkinghorne and Emily Hughes.

Justice Graham Lang says it has been a long day and has called time on proceedings.

Court will resume at 10am tomorrow with more evidence from police forensic accountant Margaret Skilton, who examined Polkinghorne and Hanna's finances.

Her evidence has been a preamble about who controlled how many and what accounts but it is expected to delve into many more details tomorrow.

The Crown calls Margaret Skilton.

Skilton is a forensic accountant working for the New Zealand Police, a civilian attached to the financial crime group.

She started working in a bank at age 18 and stayed in banking for 30 years, she says.

Her current role involves conducting analysis on people committing fraud and money launderers, she tells prosecutor Brian Dickey.

The Crown has called her as an expert witness.

On Operation Kian, the inquiry into Hanna's death, she was asked a couple of weeks into the investigation to analyse five years' worth of banking records.

She was tasked with looking at the statements "and seeing what I could see".

The information she was given by a detective constable was ANZ and ASB bank records relating to Philip Polkinghorne and Pauline Hanna.

She also obtained information from JBWere wealth managers and some trust accountants.

They had to get a court order to compel the organisations to hand over their records, Skilton says.

"You tend to look for certain types of transactions," says Skilton.

She identified frequent or common payees in the bank accounts, she tells the court.

Skilton then produced a report of financial analysis.

Into the report.

Skilton looked at accounts held by Polkinghorne, Hanna, and the accounts they held jointly.

There were also credit and debit cards.

Were there any substantial debts? asks Dickey of Hanna's accounts.

No, there was a small overdraft on the joint ASB account and another small overdraft in a personal ASB account, Skilton says.

The Crown calls Coco Hsueh.

She has about 10 years of lab experience and has a Bachelor's degree in science and technology, she tells prosecutor Pip McNabb.

Hsueh, like Harrison, was involved in reviewing the meth testing results from Auckland Eye.

Hsueh confirms they were tested in accordance with usual standards and in accordance with international best practice. She tells McNabb she confirmed their accuracy. McNabb has no further questions.

Ron Mansfield KC asks the same questions he asked Harrison and gets basically the same answers – that the witness can't help him.

"What does 3.1 micrograms actually tell us?"

A long pause from Hsueh. "That's the amount of meth detected in that sample that we tested."

"But what does that mean in real terms for us so far as how much methamphetamine that is that was in the environment?" Mansfield asks.

"I don't know," says Hsueh.

No further questions from Mansfield.

Some re-examination from McNabb. Hsueh confirms she has no expertise in taking the samples themselves.

The Crown calls Kim Harrison. She reviewed drug testing results at Hill Laboratories in Hamilton, which the jury heard earlier assessed the swabs taken by Jeremy Hill from Auckland Eye.

Prosecutor Pip McNabb is leading her evidence. Harrison has over 20 years of laboratory experience and a Master's degree.

Harrison says the samples are extracted, shaken up, and an aliquot (a small sample of a sample) is extracted, then placed on to an instrument.

The samples were received on July 14, 2021 and reported on to the Drug Detection Agency the following day.

Defence lawyer Ron Mansfield begins his cross-examination, asking about a New Zealand standard for methamphetamine testing of contaminated properties.

She's not that familiar, Harrison says.

What about what your results mean, for example we've heard that for a low-use area, any result under 3.8 micrograms per 100cm2 isn't concerning, asks Mansfield. "What does 3.8 actually mean?"

"I don't know that information," Harrison says.

No further questions or re-examination. Harrison is free to go back to Hamilton after a short stint in the witness box.

Mansfield has now referred to Hill's report, for July 9, 2021, and is asking about how he defines a "limited use area".

It's defined as a property that can be easily accessed but is in limited use by people. 

Any contamination of meth at over 1.5 micrograms per 100sq cm is deemed to necessitate cleaning, says Hill.

But for areas of ducting or similar, a higher level of contamination of 3.8 micrograms is required, says Hill.

Hill says exterior heat pump units aren't tested because of the risk of contamination. During Covid times, there was a lot of dust inside offices, which was a good source for swabbing for meth contamination.

The surface of the filter inside the consultation room was tested, but the exterior unit was not.

Back to the printer. Remember it had a reading of 100 micrograms, and it was tested months after the first test in July 2021 was taken, much higher than the level deemed concerning and requiring cleaning.

Following the first reading in July, Hill said he did not recommend further testing. When he returned in September, he again did not recommend further testing, he tells Mansfield.

However, his September 2021 report recommended a "detailed assessment". That did not cover the entire building though, says  Hill.

Mansfield has no further questions for the witness.

Prosecutor Pip McNabb has a couple more though. It's about the high reading on the printer following the second test, in September. It was not tested in July at the first test, Hill says.

That's it. Hill is free to go.

The trial resumes.

Swab testing locations from the meth testing in July 2021 at Auckland Eye are on screen.

Hill has confirmed that when he retested the premises, there was 100 micrograms on a printer, well over the level deemed concerning.

Jurors were shown this photo today of the meth pipe found at Philip Polkinghorne's workplace in October 2020, five months before Pauline Hanna's death. 

The pipe was thrown in the rubbish, following advice from police, before a law firm was hired to investigate the discovery.

The system for sharing images on to the screens at court isn't working so we are taking an early adjournment for afternoon tea. 

Court will resume in 15 minutes or so.

Ron Mansfield KC is beginning his cross-examination of the witness Jeremy Hill, who conducted the meth testing at Auckland Eye in 2021.

He is having the witness confirm that many other rooms in Auckland Eye were not swabbed at all, just two consultation rooms, a treatment room, and a toilet.

Mansfield is asking what might cause the level of meth found in the heat pump grill in consultation room 4, deemed concerning, such as how much would have been smoked and when it was smoked?

Hill says he can't.

Mansfield suggests the threshold for "concerning" contamination, 1.5 micrograms, is an arbitrary figure.

He then asks Hill who conducted the cleaning and whether it was his company.

Hill says he doesn't know and they don't undertake cleaning.

Mansfield is having the witness confirm the internal heat pump units are connected to an outdoor unit.

Did he go outside and test the exterior units for contamination?

No, says Hill.

He confirms to Mansfield he did not know if there was any contamination from exterior units.

"Can you even tell us where the exterior units were?" Mansfield asks.

"No," says Hill.

He conducted a further test later, a "post-clean analysis".

Hill says he swabbed two consultation rooms, another room, and the toilets, taking 10 swabs in total.

One of the rooms swabbed was consult room 4, which the jury earlier heard was used by Polkinghorne, among others.

Once he entered the room, wearing his Hazmat gear, he'd assess where he should test, Hill says. Then, he would write the time, source and date of the sample on each tube containing the swabs.

He took several swabs from the first room: on the heat pump air vent, the keyboard and desk area and the phone keypad. Similar swabs were taken in other rooms.

In the toilet, wearing his hazmat gear, Hill swabbed the top of the paper towel dispenser, and the air vent. In fact, Hill remembers, it was 14 swabs he took, not 10.

He took the swabs back to base and packaged them up to be couriered to the lab in Hamilton.

A chain of custody form accompanied the swabs. Hill Laboratories, as always, turned it around quite quickly, within a few days, says Hill.

Of the 14 samples, Hill says there was one particular area with a "level of concerning contamination".

That was the heat pump grill in consult room 4.

But all 14 samples had some level of methamphetamine.

The other 13 results were below the level denoting a concerning level of environmental meth contamination.