Anthony Herman, the managing director of landscape management company Green Options, told Downing Centre Local Court that then Eels manager Jason Irvine had him invoice the club almost $90,000 between December 2014 and June 2015.

He said he thought it was weird that when Irvine first asked in December for $40,000 to be invoiced for works that weren't completed.

"I thought it was a little out of the ordinary, yes ... I thought it was a bit suspicious, I suppose," he said.

Mr Herman was testifying at a hearing for Irvine, who has pleaded not guilty to dishonestly obtaining property by deception and dishonestly obtaining a financial advantage by deception after being linked to the NRL club's salary cap scandal.

He told the court he created three separate invoices for $40,000, $32,000 and $17,490 at Irvine's request for works including the removal of rock, rubbish and debris.

But he said the works weren't completed by the specified dates and he only issued the invoices because he was asked to.

Mr Herman said he was asked to sponsor the Eels for the same amounts, and transferred the money as requested to a bank account that he assumed belonged to the club.

Under cross-examination, Mr Herman said he couldn't recall with certainty if Irvine told him that Eels chief executive Scott Seward had requested the invoices and sponsorship payments.

Mr Herman denied there was an agreement between him and John Boulos from the Eels that Green Options would provide $75,000 to sponsor players each year for three years.

He said there was at some point a conversation about sponsorship but he hadn't agreed to a set amount.

He said his company's work for the Eels did include the substantial clearing of debris.

The hearing continues.

Australian Associated Press