He was outed as a pretentious Kiwi bureaucrat who perpetrated an outrageous fraud to fund his lavish lifestyle as one of Brisbane's fashionable high-flyers.
Crown prosecutor Michael Byrne said how the money was spent should have been considered.
He said this was "more than a spontaneous aberration", that the fraudster used his intimate knowledge of the department and government to his own advantage.
Mr Byrne said Morehu-Barlow made 62 fraudulent transactions, fraudulently used ministerial correspondence and when he changed jobs, kept some responsibilities under his wing so he could continue the fraud.
He said it was wrong to argue only $A5 million was lost, because the Queensland public was deprived of that $A12 million for a period of time.
"Public funds are not a bottomless pot," he said.
"There must have been people who have lost out. The reason for the offending here was selfish. It was not to provide chemotherapy treatment for a relative who was ill.
"It was not a case of Robin Hood stealing from the rich to give to the poor. It was a man who wanted to live a lavish lifestyle, to drive a Porsche motor vehicle and to live in a multi-million unit."
Mr Byrne said this case directly contrasted to those who came before the court with failing businesses who tried to rob Peter to pay Paul to keep the business going.
"There was no robbing of Peter and it was all paying Paul in this case," he said.
The Court of Appeal has reserved its decision.