The Flood tribunal¿s interim report has described payments received by former minister Mr Ray Burke from JMSE engineering, two Century Radio directors and builders Mr Tom Brennan and Mr Joe McGowan as "corrupt".
The report also says the former minister received a corrupt payment through the acquisition of his home at Swords in Dublin.
It concludes that the price of Mr Burke's family home did not represent its open-market value and was given to him to ensure that he used his political powers to further
the builders' interests.
Mr Justice Flood was also critical of a number of named individuals who, he said, had obstructed and hindered the work of the tribunal.
Mr Justice Flood
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"It is with considerable regret that I have concluded that I must report, as one of my findings, that certain parties who appeared before me chose not to co-operate with the tribunal in its task and, further, having been duly sworn, did not tell the truth," Mr Justice Flood says in the report.
These include Mr Michael and Mr Tom Bailey, Ms Caroline Bailey, Mr Oliver Barry, Mr Joseph Murphy Jnr and Mr Joseph Murphy Snr and Mr James Stafford.
He said the extent to which some people had obstructed the tribunal may have involved them in breaches of the criminal law. This was, he added, a matter for the Director of Public Prosecutions who has been forwarded the interim report.
The Criminal Assets Bureau and the Revenue Commissioners have informed the chairman that almost €35 million has been paid to these bodies in connection with inquiries into revenue compliance issues arising directly or indirectly from this tribunal.
The report does not contain any legislative recommendations. "As this is an interim report only, I am not making recommendations in relation to amendments to existing legislation in the areas of planning, local government, ethics in public office or otherwise," Mr Justice Flood said in the report.
Opposition leaders have described the report as an indictment of Mr Burke, Fianna Fáil and the Taoiseach, Mr Ahern.
In the report Mr Justice Flood also raises questions about the awarding of the first commercial radio licence to Century Radio. He said Ray Burke had failed to give a truthful account of the considerations which led to the capping of RTÉ advertising.
The report also says that former Government press secretary Mr PJ Mara failed to co-operate with the tribunal by failing to provide it with details of an overseas account when swearing an affidavit in response to a discovery order.
The report was made publicly available at 2 p.m.
A copy of Mr Justice Flood's report was placed in the Dáil library this morning and was circulated to parties represented at the tribunal. The report comes in one volume, with more than 250 pages of findings and more than 500 pages of appendices.
The tribunal was established in November 1997 and has sat in public for 337 days. So far it has cost €21.5 million.
The man who started it all with his allegation of a payment to Mr Burke, retired building company executive Mr James Gogarty, is said to be eagerly awaiting the report.