What the report says:The tribunal criticises Taoiseach Bertie Ahern for "inappropriate and imprudent" action in his practice, as a senior Fianna Fáil TD in the 1980s, of pre-signing of cheques from the Fianna Fáil leader's allowance account for Mr Haughey.
Mr Justice Moriarty accepts that Mr Ahern had no reason to believe the account was operated otherwise than for a proper purpose, but said Mr Haughey's misuse of an account in which public funds were contained was facilitated by the pre-signing of cheques.
"This was a practice which has to be viewed as inappropriate and imprudent, having regard to the nature of the account [ being one used to administer funds provided from the public purse], the skills and experience then possessed by Mr Ahern, and the absence of any internal or external audit of the account."
Mr Justice Moriarty says this matter was "largely accepted" by Mr Ahern and noted that he had introduced statutory controls on the application of the allowance and its public accountability.
"During Mr Haughey's time as party leader, there were no adequate controls statutory or otherwise, governing the operation of the account or the application of the allowance," the report says.