Mr Harry Boland, a former business partner of Mr Charles Haughey, told the tribunal he never authorised the opening of a Guinness & Mahon bank account which was held in both their names.
Mr Boland said he was surprised to learn of the existence of the resident loan account which, opened in November 1981, was "always in the red".
Last week the tribunal heard that £229,756.82 was credited to the account in the period up to its closure in September 1984.
Mr Boland, an accountant and former partner in Haughey Boland, said he first learned of the account last January when Ms Sandra Kells, the financial director of Guinness & Mahon, wrote to him about it. He said he was never aware of its existence, noting that he never held a bank account in the English form of his name. O Beollain.
Asked by counsel for the tribunal, Mr John Coughlan SC, whether he was surprised to learn of the account, he replied "Absolutely". Mr Coughlan remarked it must have caused particular concern because the account was always in the red, meaning Mr Boland would have been liable, or jointly liable, for it.
Mr Boland said he never asked Mr Haughey or anyone else to open the account.
He said he also had no knowledge of a £50,000 draft made payable to "H. Boland" which was drawn on the loan account on January 29th, 1982, adding that he never received the sum.
