 The Tribunal heard evidence in July 1997 and produced a 100-page report the following month.This report found that Haughey had given untrue evidence under oath and that Lowry was "knowingly assisted" by Dunne in evading tax.As a result of the findings and revelation of substantial funds in secret Ansbacher accounts, owned by Haughey, the new Ahern Government established a more extensive follow-up, the Moriarty Tribunal to investigate the financial affairs of the two politicians.