A third senior executive at NCB Stockbrokers has said that a £5,000 contribution made by the company in 1993 was made for the Taoiseach's constituency expenses and not to cover his legal costs.
Graham O'Brien, now financial director of NCB, told the Mahon tribunal he recalled Padraic O'Connor, then managing director of the company, discussing the contribution in the office of Chris McHugh, then financial controller.
He also linked the cheque, paid out following the request, to former Fianna Fáil fundraiser Des Richardson.
The £5,000 was part of a £22,500 whip-around arranged by Mr Richardson and the late Gerry Brennan, solicitor to Mr Ahern in December 1993.
According to Mr Richardson, the collection was made among friends to help Mr Ahern pay legal bills associated with his marital separation.
However, Mr O'Connor maintained it was a donation to Mr Ahern's constituency expenses and was made by NCB.
The contribution was made using a false invoice generated by Euro Workforce Ltd, a company formerly owned by Mr Richardson and for which he was still working in 1993.
Mr O'Brien said yesterday that in Mr McHugh's office, Mr O'Connor had said he was asked by Mr Richardson to make a political contribution to Mr Ahern's constituency expenses.
He said an invoice was sent from Mr O'Connor's office to the accounts department some time later, about December 14th.
He said it was his view initially and the view of Mr McHugh, that the company would write a cheque to St Luke's or Fianna Fáil, but it was not handled in that way.
"Neither Chris nor myself were particularly happy about it," he said.
Counsel for the tribunal, Des O'Neill SC, said the invoice was considered in one context only: "as the vehicle or conduit through which the payment, agreed to be made by Mr O'Connor, was to be effected".
"It was known to all three of you that it was bogus . . ." Mr O'Neill said.
"That would appear to be the case, yes," Mr O'Brien replied.
The invoice was processed and a cheque to Euro Workforce was made out and signed by Mr McHugh and Mr O'Brien. Mr O'Brien said he presumed the cheque was then returned to Mr O'Connor to be "dispatched as he saw fit".
He said the following March, Mr O'Connor came to him and said Mr Richardson had been in contact and had informed him the cheque was damaged and could not be processed by the bank.
A second cheque was drawn up which was subsequently cashed.
In June 2005, Mr O'Connor called Mr O'Brien and asked him for his recollection in relation to the contribution and for any records, the tribunal heard.
Mr O'Brien could not provide them and had forgotten the details of the transaction.
However, he was assisted in remembering by Mr Ahern's television interview with Brian Dobson on RTÉ in September 2006, he said.
Mr O'Neill highlighted Mr O'Brien's affidavit in relation to the contribution, made in November 2006.
"The fact of there having been a payment at all by NCB was not revealed in the discovery," Mr O'Neill pointed out.
