Finance Minister Conor Murphy was in the process of starting to pay £170m for PPE bought from China via the Irish Government when it started to become clear that it wasn't coming - despite Michelle O'Neill wrongly claiming there was a "signed contract". https://www.newsletter.co.uk/news/politics/when-starting-pay-ps170m-ppe-stormont-minister-was-told-it-wasnt-coming-2533723
The timeline outlined by Conor Murphy today also shows that Sinn Féin was given the news that the Dublin PPE which it had publicised wasn't coming just hours before Michelle O'Neill went on The View & attacked Health Minister Robin Swann, precipitating a separate political row.