Yesterday's hearing was delayed by almost an hour because of private discussions the tribunal was having with Fianna Fail before the return to the witness-box of Mr Sean Fleming TD.
Mr Fleming, a former financial controller of Fianna Fail, wanted to clarify a number of matters in relation to Tuesday's proceedings. However, when he re-entered the witness-box, very little was clarified, and the main question concerning Fianna Fail, arising from Tuesday's proceedings, was hardly addressed.
It is known that a comprehensive list of who gave money to the party around the time of the 1989 general election was given to the tribunal by the party in August 1999. Unknown to the tribunal until last week, however, was the fact that additional documentation existed which was of particular interest to it but which had not been handed over.
This documentation, which was prepared by Mr Fleming in 1989, included a list of donors whose receipts had been sent to Mr Charles Haughey, on his [Mr Haughey's] instructions, rather than to the donors. The names on the second list were also on the first, or master, list.
Some of the donations on the lists were described as "anonymous", again on the instructions of Mr Haughey. However, Mr Fleming, a chartered accountant, kept supporting documentation, which enabled him to identify who had made these anonymous donations. He said yesterday that all of this material was "part of the one set of party records". Yet only part of this set was given to the tribunal last August. No explanation for how this occurred was given yesterday.
Mr Fleming wanted to clarify that he had no role in what was and was not handed over in August 1999, and that the second list contained information extracted from the first list. However, this was all evident from his testimony on Tuesday.
Perhaps the Taoiseach, Mr Ahern, will be asked about these matters when he appears before the tribunal today. The main topic he is being called to give evidence about formed part of yesterday's hearing. Mr Eoin Ryan snr told of approaching Mr Mark Kavanagh, the property developer, for a donation for Fianna Fail in 1996 and of Mr Kavanagh complaining to him that he had not been given a receipt for an earlier substantial donation.
Mr Ryan believes that neither a figure nor a date were mentioned. He reported back on the matter to Mr Ahern, then leader of the opposition, who said he would look into it.
Mr Ahern, as we have heard already from Mr Fleming, checked with Mr Fleming. Mr Fleming could identify the donation even though it was marked "anonymous". He could also see from the documentation that the receipt had been given to Mr Haughey. He told Mr Ahern this and probably mentioned the amount recorded in the books, which was £25,000. In fact, Mr Kavanagh had given Mr Haughey £100,000 in 1989.
Mr Kavanagh, for his part, has already said that he met Mr Ahern shortly after this and Mr Ahern had apologised for him not having received a receipt in 1989. Again no amount was mentioned. So the disparity in the amount given and the amount received never emerged.
Given this evidence, it would seem that the only matter which could create any difficulty for Mr Ahern is answering why he did not mention all this to the tribunal some time ago.
Dr Michael Smurfit gave evidence yesterday. His short statement of evidence was read out by Mr John Coughlan SC, counsel for the tribunal. Dr Smurfit did not take exception to any of its content, and that was that. It was all over in four or five minutes.
The sterling equivalent of £60,000 of Jefferson Smurfit money was transferred in 1989 from Monaco to London to the Henry Ansbacher & Co account of Guinness Mahon Cayman Trust. Dr Smurfit said that the money was intended for Fianna Fail.
Mr Haughey requested the contribution and asked Dr Smurfit to get the details from the late Mr Des Traynor, the accountant who was Mr Haughey's personal financial adviser. Dr Smurfit was not asked whether he thought it odd that instructions for where he should send the money were given to him by Mr Traynor, or what he knew of Mr Traynor at the time. Nor was he asked what he thought of the fact that money for Fianna Fail was being sent to a London bank with no branches in the Republic.
Dr Smurfit had made a previous donation or donations to the party, but he was not asked how the money was transferred on those occasions. Documentary evidence concerning Dr Smurfit's payment is being sought from Monaco, and he may be recalled to give further evidence on this and perhaps other matters.