A report on the National Asset Management Agency carried out for Finance Minister Michael Noonan is understood to recommend that the agency manage a larger number of loans.
The report was carried out by Michael Geoghegan, a former chief executive of global bank HSBC.
There are 780 borrowers whose loans have been acquired by NAMA. Of those, only 180 are managed directly by NAMA and the others are managed by the banks.
It is understood Mr Geoghegan's report says a larger number should be managed directly by NAMA, as it will have a bigger incentive to ensure there is a successful outcome in relation to each borrower.
The report also says there is a need for greater skills and more entrepreneurship in NAMA.
