Moriarty tribunal: Blank cheque Bertie
The current Fianna Fail leader's practice of signing blank cheques facilitated the spending of the man who then led the party, the tribunal concludes.
Mr Justice Moriarty acknowledges that Mr Ahern "had no reason to believe" the money in the party leader's account would be misused, but he still criticises the Taoiseach for the practice.
His report states: "This was a practice which has to be viewed as both inappropriate and imprudent hav ing regard to the nature of the account, the skills and experience then possessed by Mr Ahern and the absence of any internal or external audit of the account."
The party leader's account is funded primarily from the public purse to provide leaders of the main parties with financial support to discharge legitimate expenses, such as research.
Mr Haughey siphoned off large sums of money from this account for his own personal use and this was made easier by the fact that Mr Ahern, who was then a co-signatory on the account, signed blank cheques.
The tribunal accepted this practice was done for administrative convenience and that Mr Ahern would frequently sign several cheques, leaving it to Mr Haughey to countersign them. Mr Justice Moriarty noted that Mr Ahern, when he gave evidence, accepted that the practice was imprudent, particularly as he was a qualified accountant.
However, the tribunal chairman notes that as Taoiseach, Mr Ahern brought forward legal and other changes to ensure much tighter controls on the leader's account and more accountability to the Standards in Public Office Commission in relation to its operation.
The report notes that it was the inevitable practice in Mr Haughey's office for Mr Ahern to be asked to sign cheques first, followed by his then leader.
Former minister and European Union commissioner Ray MacSharry was also a signatory to the leader's account but he seldom signed cheques, leaving it to Mr Ahern.
Election
One of the cheques signed by Mr Ahern and Mr Haughey was for ?31,740 in June 1989 and was payable to cash. Mr Ahern told the tribunal he had no recollection of signing that cheque and that its date - June 16, 1989 - was the day after the general election that year.
On that day, he was unlikely to have been in Leinster House as he would have been at the election count and Mr Ahern said it must have been one of the pre-signed cheques.
The cheque was lodged to an account in Guinness & Mahon for Mr Haughey's personal benefit which was controlled by Des Traynor.
Brian Dowling
What the Taoiseach said about Haughey
Bertie Ahern delivering the oration at the graveside of Charles Haughey on Friday, June 16, 2006:
Legend And Man
"For myself I speak of Charles Haughey as a brilliant colleague, a political leader of peerless acumen, a commanding talent. He was a legend and a man. We know him as a human being with all that implies. We, each of us, also live every day with all that he achieved for Ireland. His life was an extraordinary journey."
History Will Be Positive
"For decades, Charles Haughey was at the coalface of political life on this island.
"And though he always seemed to provoke the strongest possible feelings, with the passage of time since his retirement and despite the controversies, even political opponents acknowledge that he had indeed done the State some service.
"I have no doubt that the ultimate judgment of history will be positive. He was one of the most consequential of Irishmen. And when the shadows have faded, the light of his achievements will remain."
Great And Complex
"Charles Haughey died on the 13th of June, the date that William Butler Yeats was born. Yeats was a great man. He was also a complex man. And so was Haughey. Yeats was impatient at the progress of our country. And so was Charlie. And when Yeats wrote "I am of Ireland", he could not have painted a better description of Charles J Haughey."
Larger Than Life
"Of this memory, of this man, larger than life, there will be no end. Immersed in his many political battles, Charles Haughey would ruefully acknowledge to me that he enjoyed the proverbial nine lives. Charlie, 'Boss', the last of those lives has now been extinguished. Today, the most agile and instinctive of our political leaders is still."
