The Disclosures Tribunal has heard there was a complete failure at every level in Tusla in following its own procedures in relation to the false allegation made against Sergeant Maurice McCabe.
Tusla director of Transformation and Policy Cormac Quinlan gave evidence on best practice at the agency.
SC Paul McGarry, for Sgt McCabe, said there had been a complete failure to comply at every level of process by many people.
Mr Quinlan said there were failures in governance and policy and there was partial compliance in some areas but not full compliance.
Mr McGarry said there was compliance failure on the Children First guidelines, notification procedures, record keeping, how to deal with the alleged perpetrator and data protection.
He asked if the agency was astonished and alarmed at the level of breakdown.
Mr Quinlan said the agency accepted there was clear governance issues.
Earlier a garda inspector who previously worked in Assistant Commissioner Kieran Kenny's office told the tribunal she would not forward any correspondence without his direction.
Yesterday, the tribunal heard that Mr Kenny did not forward a corrected garda notification in relation to Sgt Maurice McCabe to the garda commissioner.
Ms Duffy said she had no authority to send on something of such a grave nature without direction and she would not overstep her mark.
In response to a series of questions from SC Mícháel O'Higgins for An Garda Síochána, she said she did not get a sense that there was a conspiracy to "do down" Sgt McCabe and she was not involved in a campaign to sully him.
Also today, a Health Service Executive manager told the Tribunal she did not believe there was a data protection breach in the false allegation made against Sgt McCabe.
Rosalie Smith-Lynch, regional manager consumer affairs with HSE Dublin NE was contacted by the HSE's RIAN counselling service in May 2014 to check whether the mistake constituted a data protection breach.
Ms Smith-Lynch told the service that there was no breach, as only the surname had been disclosed and it would not be possible to identify the individual.