A BUILDING manager cheated an old man out of $43,000 in an act described by a District Court judge as 'awful' and 'offensive'. Deputy Judge Barnes yesterday jailed Au Wai-pui, 56, for two years after the manager pleaded guilty to two counts of theft and one of obtaining property by deception. Prosecutor Selwyn Au told the court the defendant was responsible for two industrial buildings and supervised 12 caretakers. In June 1993, Au asked caretaker Ma Yum-chi, 76, who is illiterate, to sign a receipt for his pension. Au then withdrew Mr Ma's $43,315 from the buildings' incorporated owners account and spent it. In August 1993, Au also collected $145,000 from a factory owner which he said was for renovations, and spent that. He also withdrew a further $40,000 from the incorporated owners' account without authority. Chan Siu-ming, defending, said Au had been in financial difficulties.