The Taoiseach had no dealings with Mr Charles Haughey's financial adviser, Mr Des Traynor, the Moriarty tribunal has heard.
Mr Sean Fleming TD, a former Fianna Fail financial controller, told the tribunal that, apart from initial contacts when Mr Ahern was minister for labour, the two men had no contacts.
Mr Haughey has told the tribunal he did not know whether Mr Ahern had contact with the late Mr Traynor. While Mr Haughey said Mr Traynor may have been owed money by the party, Mr Fleming said he was not aware of any money owed.
As far as Fianna Fail was aware, Mr Traynor would have had no reason or occasion to discharge any monies on behalf Fianna Fail, he said.
Mr Des Peelo, an accountant engaged by Mr Haughey to investigate his financial affairs following the McCracken tribunal, said Mr Haughey's was a highly unusual case because of the absence of documents.
He said he did not ask Mr Haughey where the money contained in his accounts had come from. He said a lot of inquiries concerning Mr Haughey's affairs "stopped with the reply" that Mr Traynor had handled these matters.
Mr Peelo said he had prepared a memorandum on Mr Haughey's affairs in 1998 as part of the preparations being made for a meeting with the Revenue Commissioners.
There were very few records available and he sought what information he could. He sought a meeting with Mr Padraig Collery, who had been involved in the running of the Ansbacher deposits, but he was difficult to contact and, when they did meet, Mr Collery was not forthcoming.
He also met with accountants from Deloitte & Touche and with Mr Jack Stakelum. Both the firm and Mr Stakelum had, at different periods, been involved in running a bill-paying service for Mr Haughey. Mr Peelo emphasised he had letters from Mr Haughey giving all these people authority to speak to him.
He said that as far as he could recollect it was Mr Collery who had told him in 1998 that £80,000 lodged to Mr Haughey's Ansbacher account in December 1992 had come from Mr Ben Dunne.
He thought the same was true in relation to a payment from an account in NCB Stockbrokers in 1996. Mr Justice Moriarty said it would have been helpful if someone had informed the tribunal of these facts at the time. He said he did not mean this comment to be a criticism of Mr Peelo.
The tribunal has been in correspondence with the family of the late Mr Brian Lenihan concerning evidence given by Mr Haughey relating to Mr Lenihan. It has also been in correspondence with the Department of the Taoiseach concerning payments Mr Haughey received following the use of his home, Abbeville, for State functions.