Tribunal counsel:The Mahon tribunal was not told that some of the Taoiseach's financial transactions involved sterling until more than two years after it began its inquiries, its counsel said.
Bertie Ahern was on the stand for his first day of questioning in relation to the tribunal's Quarryvale II module.
Des O'Neill SC, counsel for the tribunal, outlined the events that had brought Mr Ahern to the stand. He said the tribunal was investigating allegations made by developer Tom Gilmartin that rival developer Owen O'Callaghan had said he'd paid the Taoiseach two sums, of £30,000 and £50,000, in connection with planning matters.
The tribunal began correspondence with Mr Ahern in October 2004 and sought discovery of documents in November 2004. After receiving details of Mr Ahern's bank accounts, they uncovered some transactions to his accounts which they felt warranted explanation.
At that stage, Mr O'Neill said, they were particularly interested in five transactions, including one involving a lodgement of £24,838.49 on October 11th, 1994, and one involving a lodgement of £19,142.92 on December 1st, 1995.
The tribunal wrote to Mr Ahern's lawyers in March 2006 and said that the discovery process had "not provided any information in relation to the source of the cash deposits made to your client's accounts or the reasons for their being made".
The correspondence continued and a report was furnished to the tribunal by Mr Ahern's accountant, Des Peelo, in April 2006.
It sought to outline the sources of the two lodgements particularly queried by the tribunal. It did not, however, mention that sterling cash was involved. It also said that the second of the sums, the £19,142.92, was money returned to the Taoiseach out of £50,000 given to his former partner, Celia Larkin, to refurbish his home in Beresford, Drumcondra. It later emerged that this was factually incorrect.
Mr O'Neill asked Mr Ahern yesterday if, at the time, he felt the report was "a comprehensive response" to the tribunal's queries.
"It was considered at the time by both Mr Peelo and myself that this was a fair account of what happened, yes," Mr Ahern replied.
He also said that when he suspected the lodgements may have involved sterling, he contacted the banks and it was their view that it wasn't sterling.
"I readily admit that I didn't go into every last detail at that stage, because I didn't think you were that interested what moved around," Mr Ahern said, in further explanation.
Mr O'Neill said the Peelo report was not comprehensive.
"I accept that," Mr Ahern replied.
Mr Peelo's report was followed by further correspondence between the tribunal and Mr Ahern's legal team.
Mr O'Neill said the vast majority of the 66 transactions queried could be explained by salary cheques.
However, five lodgements "prioritised" by the tribunal could not be traced to salary.
"These lodgements could not be related to any earnings of yours, isn't that right?" Mr O'Neill said.
The tribunal also wrote to Mr Ahern and suggested that if they could not get to the source of the lodgements through private correspondence, it might have to be done in public hearing. Mr Ahern's legal team described the suggestion as a threat.
It was agreed that Mr Ahern would come in for a private interview with the tribunal on April 5th, 2007, Mr O'Neill said.
On the eve of the interview, Mr Peelo sent the tribunal explanatory charts in relation to the transactions.
But it was not until the interview itself that the tribunal was made aware that the transactions involved foreign currency.