The builder Mr Thomas Bailey said yesterday that he had not told the Flood tribunal about bank accounts in Phibsborough and Swords, Co Dublin.
Mr John Gallagher SC, for the tribunal, asked Mr Bailey, a director of Bovale Ltd, about information he had given to the tribunal in November.
He said Mr Bailey had not told the company auditor, Mr Joe O'Toole, about a bank account in Swords and another in Phibsborough.
Mr Bailey said he did not tell him about the accounts as it was a way of giving cash to the workers.
Asked if he told the tribunal about those accounts at any stage, Mr Bailey said he did not because he did not find an accounts book called the "kitten book" until later.
Mr Gallagher said he had found the kitten book before he gave evidence in November. Mr Bailey said he did but he did not realise there was an account at that time.
Mr Bailey said: "I didn't know about Swords, but I knew about Phibsborough." He said he went through the records to see what accounts they had.
Mr Gallagher asked if there was a conscious decision not to reveal this to the tribunal.
Mr Bailey said: "I don't think so, no."
He said they were held in Ms Caroline Bailey's name. They were used for personal business as well.