The 130 exchange control files which went missing from the Department of Finance have still not been located, the Minister told the Dail. However Mr McCreevy assured Mr Richard Bruton (FG, Dublin North Central) during Question Time that the search for the files had not been abandoned. Mr McCreevy said: "The people in the Department are still pursuing all avenues but as of now no further files have been found."

Mr McCreevy explained that of the 130 files, 107 related to the years 1954-1959, a further 11 were for the years 1960-1964; some four files were from 1965-1970 and eight were from 1971 onwards.

These files were part of documents on exchange controls from 1954 to 1993 which were subject to an order of production from the Moriarty tribunal.

Mr McCreevy said that "despite the most strenuous efforts on the part of the Department, it has not been possible to locate some of the files listed on the Department's register".

The Minister reminded the deputy that last month, "in order to allay public concerns" he had made public the list of files which had not been located. The list detailed the 130 missing files and 12 incomplete files. He also gave a copy of the list to opposition finance spokesmen.