SIPTU has referred issues around a controversial Health Service Executive-funded account to the Garda Fraud Squad, according to correspondence published on the website of the Public Accounts Committee.
For over two years, HSE internal auditors have been investigating how around €5 million from the SKILL training fund for lower grades of health staff was used to pay for lavish foreign travel and other expenditure for government, HSE and trade union officials.
The funds were channelled through an account called the SIPTU National Health and Local Authority Levy account - referred to as a "slush fund" at the Oireachtas Public Accounts Committee.
However, SIPTU has repeatedly insisted the account was neither known to or under the control of the union.
The account signatories were SIPTU Health Division Organiser Matt Merrigan and shop steward Jack Kelly.
The HSE referred the matter to gardaí over two years ago and there have been a number of other investigations into the matter.
In his letter to the HSE's Assistant National Director of Internal Audit Geraldine Smith dated 5 January, SIPTU General Secretary Joe O'Flynn says that statements by Ms Smith at a Public Accounts Committee hearing in December led to a suggestion that monies totalling €380,000 had gone missing and were unaccounted for.
He states that this money was never received by SIPTU or the Levy Account.
He says that in the circumstances, SIPTU was left with no option but to conclude that there may be fraud involved regarding this €380,000.
He said that since SIPTU was implicated in what he called "this most serious allegation", he has referred a complaint to the Garda Fraud Squad for investigation.
The union has sought all information which the HSE has in relation to these payments.
Mr O'Flynn says it appears that members of the HSE bear responsibility for the failure to account for €380,000 of public funds.
He points out and that certain HSE members may be the subject of two Garda investigations in respect of these payments - the investigation demanded by the HSE itself, and the investigation sought by SIPTU.
Mr O'Flynn also accuses the HSE Internal audit division of bias and says in light of that, it would not be appropriate to give them access to further documentation.
Instead, SIPTU is prepared to hand all available information over to the Comptroller and Auditor General.
In responding correspondence, Ms Smith pointed out that the investigation related to over €5m of public money, and reiterated her plea for further documentation.
She also rejected SIPTU's claims of bias, pointing out that her previous report had criticised senior management in the HSE, Department of Health, Department of Finance, SKILL and other bodies.
Yesterday, the Public Accounts Committee instructed the Comptroller and Auditor General to investigate the matter.
Chairman of the Public Accounts Committee John McGuinness said this evening that SIPTU's scheduled appearance before the Public Accounts Committee on 1 March would probably be deferred pending the completion of the Comptroller and Auditor General's report.
The issue is further complicated by the fact that current C&AG John Buckley is retiring at the end of the month.
A spokesperson for SIPTU said they would also do all in their power to ensure access to a Grant Thornton report commissioned by Mr Merrigan and Mr Kelly which was paid for by SIPTU.
Up to now, SIPTU has said that Mr Merrigan and Mr Kelly had only permitted the union to have access to it on the basis that it would not be disclosed to any other party.
