Garda Commissioner Nóirín O'Sullivan has said there was no misuse of public funds in the management of the Garda College in Templemore.

Speaking on RTÉ's Today with Sean O'Rourke, she was asked about an audit that uncovered financial irregularities, including gardaí spending public money on entertainment, gifts and presentations to colleagues, and transferring hundreds of thousands of euro to clubs and societies.

"My information and what I'm advised is that there is no misappropriation of money or misuse of public monies.

"I think that's very important. It is accounting practices that by today's standards would not be acceptable, but it does span back and they are legacy issues", she said.

The commissioner also said comments to a Dáil committee by her predecessor Martin Callinan, who described as "disgusting" the actions of two prominent whistleblowers was "taken out of context" and in her opinion "was not said in the way that it was interpreted".

Commissioner O'Sullivan, who was sitting beside Mr Callinan at the time, said it was a very long meeting that went on for about five-and-a-half hours, and at one stage she "wrote him a note to withdraw or clarify" but she said she wasn't sure "if he could even see it with what was going on".

She said in her opinion, having been there "the words that we used were used out of context".

Commissioner O'Sullivan said she realises it "takes great courage to speak up", "particularly as a member of a disciplined organisation" but "it's a responsibility and a right we all have."

She said to her "constructive dissent is much better than destructive consent".

She added that she would encourage anyone to speak up and it was important to create a culture in which people could do so.

The commissioner said that some garda stations still do not have computer access and that the aim this year is to network these.

She said that some of the decommissioned garda stations had been no longer been fit for purpose but a review was currently under way to see if some of these stations should be re-opened.

She added that the focus is currently on making sure there were gardaí in the community and on creating a network of stations for the future.

We need your consent to load this rte-player contentWe use rte-player to manage extra content that can set cookies on your device and collect data about your activity. Please review their details and accept them to load the content.Manage Preferences