The Mahon Tribunal has heard that developer Owen O'Callaghan cannot account for a £10,000 payment made in connection with Quarryvale.
A company cheque was made out to Mr O'Callaghan personally in 1991 and later paid to an unknown party.
Today Owen O'Callaghan's accountant Aidan Lucey said he would have made out a company cheque to Mr O'Callaghan on his instructions.
Mr Lucey said it was not unusual for money to be requested in this way and he would have probably lodged the cheque to Mr O'Callaghan's account himself.
He said Mr O'Callaghan would have told him to put it down as a Quarryvale related expense.
Mr Lucey admitted that if Mr O'Callaghan had asked him to make out a cheque to someone like Frank Dunlop he would have done as asked without the need for a cheque to be lodged to Mr O'Callaghan's account.
The Tribunal heard that the payment was made around the time that Mr O'Callaghan was making payment to politicians but the developer cannot say who got this £10,000 and the cheque is missing.