The Moriarty Tribunal has concluded that the late Charles Haughey took money from the special fund set up to secure medical treatment for his friend and colleague, Brian Lenihan.
In a report out today, the tribunal says around £265,000 (€336,500) was raised as part of the fund in 1989, but only £70,000 (€88,900) was paid out for Mr Lenihan's treatment in the United States.
The report says a "sizeable proportion" of the money collected was "misappropriated by Mr Haughey for his personal use".
It says the former Taoiseach personally misappropriated one particular donation to the fund worth £20,000 (€25,400) and took a series of steps to conceal his actions.