Mr Justice Flood was scathing about those who he said attempted to obstruct his work and in the preface to his report, he said his interim findings would be sent to the Director of Public Prosecutions. However, he said a decision on how to proceed was solely at the DPP¿s discretion.
He said the tribunal was a costly and complex undertaking exacerbated by some witnesses who failed to fulfill their obligation to fully co-operate.
He said any person who "willfully" furnished information which they knew "to be false or does not believe to be true; or who by act or omission obstructs or hinders a Tribunal in the performance of its functions, commits a criminal offence".
Today's report covers the first three modules of Mr Justice Flood's inquiry: the relationship between Mr Minister Mr Ray Burke and builders Mr Tom Brennan and Mr Joseph McGowan; the circumstances surrounding the awarding of the independent national radio licence to Century Radio and Mr Burke's subsequent actions; and matters arising from the testimony of former JMSE executive Mr James Gogarty.
The tribunal was set up following Mr Gogarty's disclosure of a letter he received from Mr Michael Bailey, director of Bovale Developments relating to the plans for the development of 726 acres of land in north Co Dublin. Mr Gogarty is considered the whistle-blower that proved the catalyst of the inquiry.
BRENNAN AND MCGOWAN
Among those the report criticises are former minister Mr Ray Burke and builders Mr Tom Brennan and Mr Joseph McGowan. He said the three conspired to mislead the tribunal about the purpose and source of funds that entered a Jersey bank account.
He said estate agent Mr John Finnegan obstructed the tribunal by giving false testimony about a £10,000 payment he made to Mr Burke in November 1984.
Mr John Cauldwell, legal advisor to Mr Brennan and Mr McGowan, failed to assist the tribunal by not complying with two orders of discovery made in 2001, Mr Flood concluded. He also said Mr Cauldwell failed to comply with a witness summons requiring his attendance in the same year.
Mr Hugh V Owens, accountant and advisor to Mr Brennan and Mr McGowan, was also described by Mr Flood as failing to fully explain schemes he had devised for the builders that were part of a land deal with Mr Finnegan and resulted in funds being distributed in Jersey from which Mr Burke received stg£60,000 in November 1984.
CENTURY RADIO
Mr Justice Flood also said Mr Burke did not give a truthful account of his actions regarding the award of the independent national radio licence to Century.
He questioned the former minister's account of why he fixed the level of transmission charges to be paid to RTÉ by Century in 1989 at £375,000. He also questioned the veracity of accounts given for Mr Burke's decision to cap RTE's advertising revenue the following year.
He said the circumstances under which Mr Burke received £35,000 from Century director, Mr Oliver Barry, were not properly accounted for by either party.
He also said another Century director, Mr James Stafford, failed to give a truthful account of the circumstances surrounding Mr Burke's moves to assist Century Radio.
Former Government press secretary and current director of Fianna Fail's Nice referendum campaign, Mr PJ Mara, was also criticised for failing to disclose the existence of an account he held in the Isle of Man, which the tribunal chairman said amounted to a failure to comply with an order of discovery.
GOGARTY TESTIMONY
Mr Burke was also accused of being untruthful about his relationship with building firms Joseph Murphy Structural Engineering (JMSE) and Bovale Developments. Mr Justice Flood questioned the former minister's testimony regarding meetings that took place in his house and moneys he received from both firms. He said both Joseph Murphy Sr and Joseph Murphy Jr of JMSE failed to honour orders of discovery and were untruthful about the circumstances under which land owned by the Murphy's in north Dublin came to be sold.
They were also accused of hindering the tribunal by conspiring with others to give false testimony about Mr Gogarty. Mr Murphy Jr, Mr Justice Flood said, falsely constructed an "alibi which was not true". Mr Roger Copsey, JMSE's financial director and company executive Mr Frank Reynolds were also accused of colluding "to give a false account of the role played by Mr James Gogarty in connection with the Murphy's north Dublin lands". They were also criticised for failing to give truthful accounts in relation to other aspects of their testimony.
The director of Bovale Developments, Mr Michael Bailey was criticised by Mr Justice Flood for making false claims about Mr James Gogarty including a sum of £162,000, Mr Bailey claimed had been paid to Mr Gogarty of JMSE.
Mr Justice Flood detailed a number of other ways in which he says Mr Bailey failed to co-operate with the tribunal. He accused him of giving false explanations, failing to make full discovery to the inquiry and leaking information to the press. The inquiry chairman said: "[Mr Bailey claimed] he was unable to co-operate fully with the Tribunal due to a fear that his communications with the Tribunal would be leaked to the media at a time when he was a person responsible for leaking information to the press".
He also said Mr Bailey conspired with fellow Bovale director, his brother Mr Tom Bailey, in making false allegations about payments to Mr Gogarty. Mr Tom Bailey was also accused of not giving truthful accounts and failing to comply with discovery orders relating to his financial affairs.
He said Mr (Tom) Bailey's wife, Caroline, was also culpable in that she did not disclose information on bank accounts held in her name and that she falsified documentation in relation to Bovale.