Five debits totalling £75,000 from the Fianna Fail leader's allowance account "appear to correspond" to lodgements made to a bank account used to pay Mr Charles Haughey's living expenses, the tribunal has heard.
Counsel for the tribunal, Ms Jacqueline O'Brien, outlined debits made between April and October 1986 to the leader's account similar to credits to a Haughey Boland accountancy firm client account, known as the "Number Three" account.
Ms O'Brien was questioning Mr Paul Carty, the managing partner of the accountancy firm, Deloitte and Touche, who worked with Haughey Boland in 1986.
She read out a statement from Mr Carty to the tribunal which said: "There would appear to be lodgements to the Haughey Boland Number Three account in amounts which appear to correspond, but not exactly in every instance, with amounts of the debits" to Mr Haughey's leader's account. The leader's account, at AIB's Baggot Street branch in Dublin, was in the name of Mr Bertie Ahern, Mr Ray MacSharry and Mr Haughey. Ms O'Brien led Mr Carty through the details of the five debits and credits.
She said a withdrawal of £10,000 was made from the leader's allowance account on April 21st and two days later a lodgement for the same amount was made to the Haughey Boland account.
The next debit of the leader's account was on April 25th, again for £10,000. This seemed to correspond to a credit to the Haughey Boland account on April 29th for £10,000.
On May 20th a debit for £23,000 was made to the leader's account, followed by a lodgement a day later to the Haughey Boland account for £20,000. The figures do not correspond exactly, but Ms O'Brien suggested the transactions may still be related.
On July 3rd, a debit of £10,000 was recorded for the leader's account, and this was followed by a credit to the Haughey Boland account two days later for the same sum.
The fifth debit to the leader's account was on October 28th, for £25,000 and followed a day later by a corresponding credit to the Haughey Boland account.