The appointment of authorised officers to examine the books of Streamline Enterprises and Celtic Helicopters follows the disturbing findings of the McCracken tribunal. It is the first stage of an investigation into apparent breaches of company law by the companies, outlines in the tribunal report.Mr Justice McCracken said he did not accept some evidence by Mr Ciaran Haughey, a director and majority shareholder of Celtic Helicopters. Mr Haughey told the tribunal the tribunal he had not been aware that the late Mr Des Traynor had paid back Celtic's £150,000 loan from Irish International Bank.Mr Justice McCracken found that Mr Michael Lowry's Streamline refrigeration company was a front for large "clandestine" payments made personally to him by Mr Ben Dunne. The McCracken tribunal described dealings between Dunnes Stores, Mr Lowry and Streamline as "extraordinary", "unorthodox" and "unhealthy" and the inspector will look at this relationship.The report placed a question mark over Dunnes Stores and possible breaches of company law by that company or its subsidiaries at the time when Mr Ben Dunne was at the helm. The Tanaiste and Minister for Enterprise, Trade and Employment, Ms Harney, said she was "actively pursuing the matter with Dunnes Stores at present".The Minister has appointed the Department officers to examine Garuda, trading as Streamline Enterprises, and Celtic Helicopters under Section 19 of the Companies Act 1990.Their brief is to establish what evidence is available to show that the companies, their directors or their auditors breaches particular provisions of the Companies Acts.Section 19 of the Companies Act 1990 is one of the sections listing the powers of the Minister for Enterprise, Trade and Employment to investigate companies. The Minister has the power to appoint an officer who can require the company to produce "any books or documents which the officer may specify."The officer can demand an explanation of the books from past and present employees of the company. He can question people about the location of the books and document he requires.It is an offence not to produce the books and documents required. Statements that people make to the inspector can be used in evidence against them. The inspector reports to the Minister.Industry sources last night described the section 19 investigation as a "soft inspectorship", or preliminary examination. The officers will gather information which will then be examined to determine if a more comprehensive investigation under Section 8 of the Act is required. 0Under Section 8, inspectors are appointed by the High Court and report to the court. In the past, High Court inspectors were appointed to investigate transactions at Greencore and Telecom Eireann under Section 14 of the Act.Section 8 inspectors have more extensive powers to carry out a more comprehensive investigation than those conferred under Section 19 or Section 14. They can examine witnesses under oath and failure to co-operate with a court-appointed inspector can be considered contempt of court.The officers will approach the companies armed with the tribunal findings. In the case of Streamline, they will want details of the work done for Dunnes Stores, its value, whether it was billed to Dunnes Stores and what Streamline materials were used. They will want information on how value added tax and corporation tax details were handled. In the case of Celtic Helicopters they will examine cash movements. They will look for board minutes to see if loans and cash movements were authorised - because banks usually require signed board minutes before loans are issued. Inspectors have been appointed before to investigate companies. In December 1993, Mr Peter Fisher was appointed to investigate CountyGlen under section 19 of the Companies Act 1990. Subsequently a High Court order was sought to investigate the company under Section 8 of the Act.