The Department of Finance has been prevented from giving evidence before the Public Accounts Committee.

Officials from Michael Noonan's department had sought to appear before the committee to correct evidence it had given previously on IRBC and Siteserv.

The correction of the record was to concern evidence on Siteserv board minutes. The department had previously said it did not receive IRBC minutes but that turned out not to be the case.

But the legal advice to the committee said it could not hear from secretary general Derek Moran because the commission has already been established.

Labour TD Joe Costello said he was “very disappointed” by the decision which had been decided after a two-hour wait by the officials.

“It is very disappointing that we are not entitled to hear a correction of the record from the secretary general.

“The Minister for Finance had been able to come into the Dáil and correct the record.The area of questioning was not related to financial transactions but to governance within the Department, how it lost minutes and miraculously found them again.

“I find it difficult to see how it infringes on the Commission of Investigation,” he said.

Mr Moran had intended to “unreservedly apologise” to the committee for “inadvertently providing it with incorrect information in the written and oral evidence we provided”.

He had sent an opening statement to the committee last night and had arrived, with officials, today.

Fianna Fáil TD Sean Fleming said it was “entirely appropriate” that the committee would not discuss the issue while an inquiry was underway.