The former sales manager of Advance Tyres Ltd has gone on trial charged with conspiring to defraud the State over a contract to supply tyres to An Garda Síochána.
Ben Meehan (47), Bettyglen, Raheny, Dublin, is accused of conspiring with a colleague, Michael Queenan, and with Sgt Ronan Dunne to falsify figures so his company would retain the contract to supply tyres for Garda cars.
He has pleaded not guilty to conspiring with them to defraud the Minster for Justice, Equality and Law Reform by agreeing to prepare a memorandum which purported to be a price list of Advance Tyres.
This was to support an analysis of comparative tyre prices which they knew to be false, with the intention to defraud, between May and July 1998.
John A Edwards SC (with Fergal Foley), prosecuting, told the jury that prior to the early 1990s tyres were bought directly from a supplier and stored at Garda Headquarters.
He said this system was costly and inefficient.
Mr Edwards said there was a "substantial amount of business to be had" from government contracts.
Jack Farrell, of Advance Tyres, approached Supt Tom Hennessy with a proposal to decentralise the supply of tyres, a proposal in line with government policy to seek better value for money.
Tenders to supply tyres to government entities at a percentage discount of the wholesale price were invited by the Government Supplies Agency in 1993.
A panel of suppliers, which included Advance Tyres, was approved by the agency.
The Garda was then able to decide which supplier, as approved by the agency, was best able to meet its needs.
Following a review of suppliers in 1998 the agency again approved Advance Tyres as a supplier to government bodies.
Mr Edwards said the Garda had set up an internal committee to control purchasing.
Sgt Dunne wrote to the companies on the panel requesting price lists to carry out a comparative study.
The jury would hear that the list received from Advance Tyres was inaccurate and some prices had been altered downwards through an agreement between the three men to falsify figures.
The purpose was to ensure Advance Tyres would be seen as extremely cost competitive.
Mr Edwards said Mr Queenan altered the list on Mr Meehan's instructions as a favour to Sgt Dunne.
This had not been authorised by the board or senior management of Advance Tyres.
The jury would hear Mr Meehan did this to advance his position in the company.
Mr Edwards said the incorrect list made Advance Tyres stand up very favourably and ensured the company was used by the Garda almost exclusively.
This would not have happened had the figures not been "massaged".
The trial continues today before Judge Yvonne Murphy and a jury of five men and seven women in the Circuit Criminal Court.