We now know that RTÉ was first alerted of an issue on March 7, when auditors Deloitte contacted chief financial officer Richard Collins. He then spoke to director general Dee Forbes, who told him that the money was paid to agent Noel Kelly, who had provided advice to the broadcaster during the covid pandemic.
Mr Collins said he couldn't exactly remember how Ms Forbes explained the payment but the "services were in relation to how we restructured". He added that he was told Mr Kelly was "giving advice to RTÉ" in relation to dealing with sponsors. Mr Collins relayed this back to Deloitte and was told the explanation was not adequate.
Interim director general Adrian Lynch later admitted that it is "possible" that Ryan Tubridy knew questions were being raised about the additional undeclared income he received before he announced he would be leaving the .
As well as using the barter account to pay Ryan Tubridy, tens of thousands of euro was spent on "client entertainment".
It was revealed that RTÉ spent €111,000 for travel and hotels to bring clients to the Rugby World Cup in Japan and another €26,000 on tickets for the Champions League final in Madrid in 2019.
Clients were also brought out to dinner, golf events, and a U2 gig in Dublin using barter account funds.
Mr Collins told the committee that you can "never be 100% certain" that other similar agreements have not been reached at RTÉ. However, he added that "aside from this barter account the control systems are generally good in RTÉ".
Having grilled senior members of RTÉ over two days, politicians will now want to turn to the main man himself, Ryan Tubridy.
The Media Committee is expected to call Mr Tubridy as well as his agent Noel Kelly in for questioning as early as next week.
In the meantime, the invitation extended to Dee Forbes, who could not attend the hearings on medical grounds, remains open.
RTÉ is to now carry out a review of the highest-paid people in the organisation.
Chairwoman Siún Ní Raghallaigh said there is now a need to "stand back and examine how RTÉ manages its money" and this will include examining areas where "expenditure can be strengthened in pursuit of public service broadcasting, such as RTE’s digital capabilities".
There were awkward and testy exchanges during the PAC yesterday when Mr Collins was asked what salary he is on, telling members "I don't know my exact salary".
The chair of the committee had to intervene to insist that Mr Collins answer the question. He finally stated that he earns around €200,000 as well as a €25,000 car allowance.
It has also been stated that all senior staff, including presenters, will have to make a declaration of interests from now on.
Incoming director general Kevin Bakhurst will reconstitute the executive board as his first act.