The Garda Inspectorate has strongly criticised the lack of community gardaí and has found there are too many gardaí sitting behind desks instead of being on the beat.
The report, Changing Policing in Ireland, found the vast majority of community gardaí are in Dublin, with very few in rural areas.
It said there are no community gardaí in either Mayo or Kildare.
The report is highly critical of the Garda's operational and administrative structures and the way it polices the country - particularly in rural Ireland, where it says the fear of crime is felt more keenly.
It found a two-tier community policing system with relatively high numbers in Dublin.
Of the 12,800 gardaí, just 540 are community gardaí.
Of these, the majority - 328 - are based in Dublin, with 117 of those in Dublin north central.
One third of the country has no full-time community gardaí.
14 rural divisions have ten or fewer.
The Inspectorate also found places where there were more community gardaí on duty at night rather than during the day when they were supposed to be visible and out in the community.
It found that many were in fact doing other duties.
The report also found there are too many fully-trained gardaí sitting behind desks.
It said at least 1,500 and possibly up to 2,000 fully-trained gardaí could be taken out of offices to police the country, with 500 of those in Garda Headquarters.
The report said garda management is not protecting front-line policing like other police services, with 83% of gardaí on the front line when compared to 93% in other countries.
A statement has been issued by gardaí in response to the report.
"An Garda Síochána is studying the Garda Inspectorate report closely. The report will inform our renewal programme, Policing and Security with TRUST, which will be published in the New Year.
"As requested by the Minister for Justice and Equality, An Garda Síochána will provide our observations on the report."
Meanwhile, Fianna Fáil justice spokesman Niall Collins said a more proactive and robust garda recruitment campaign is needed.
Mr Collins said he advocates carrying out a reform of An Garda Síochána, similar to that in Northern Ireland, where civilians were brought in to carry out admin roles and free up trained serving officers.
Mr Collins said Fianna Fáil's election manifesto would contain proposals for reform as well as a commitment to increasing garda numbers.
Sinn Féin's justice spokesperson, Pádraig Mac Lochlainn, described the report as "another wake-up call on policing for the Government".
"These recommendations must be implemented if the Irish people are to have the policing service that they need and indeed, deserve.
"Just as importantly, we need to deliver a service and an organisation that is fit for purpose and that lifts the morale of the men and women of An Garda Síochána at the front line."
