The acting Garda Commissioner has told the Policing Authority that he has decided not to pursue widespread disciplinary action across the garda organisation over the falsification of breath tests.
Dónall Ó Cualáin said he was aware that this may not meet people's expectations but such a course of action was not feasible.
He said he was not prepared to spend huge amounts of taxpayers' money on costly and protracted processes when it would be better spent on protecting the community.
Two garda reports were carried out into the falsification of breath tests and 14,700 wrongful convictions.
Mr Ó Cualáin said he understood the considerable public disquiet over the issue, and the calls for individual accountability but he said to review all phone calls would take years and the time and effort required for disciplinary processes would set back the work of garda reform.
He also said there was no evidence in either breath test report of criminality by gardaí or that any garda had benefited.
It was he said sloppy, lazy, unprofessional behaviour for which he again apologised.
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An investigation into how almost one million false breath tests were recorded on An Garda Síochána computer systems discovered another 500,000 false tests that were also recorded but not carried out.
A report by Assistant Garda Commissioner Michael O'Sullivan, published last September, found that some gardaí were making up the figures and in some cases were exaggerating them by as much as 300%.
The report also identified systems and IT failures, a misinterpretation of policy, and failures of governance and oversight as contributory issues.
Mr O'Sullivan concluded that the controversy reflects poorly on the professionalism of the organisation and has undermined public confidence in the police service.