Presenter Ryan Tubridy has welcomed the findings in the Grant Thornton report and said he is committed to re-establishing the confidence and trust of his colleagues and listeners.
In a statement this evening, NK Management which represents Mr Tubridy, also welcomed the publication of the report.
Today's report found a plausible explanation for the under-declaration of his earnings in 2017, 2018 and 2019 by €120,000 was RTÉ's objective to achieve a position where Mr Tubridy's earnings for each year were below €500,000.
It found that Mr Tubridy had no involvement in the adjustments made by the broadcaster in 2020 to his published earnings totaling €120,000 for the 2017-2019 period.
NK Management welcomed the findings that it "had no role or involvement whatsoever in relation to the underreporting by RTÉ of earnings by Mr Tubridy for the period 2017 to 2019, and that NK Management had brought its concerns in relation to this proposed accounting treatment of such earnings to the attention of RTÉ in advance of their publication."
Ryan Tubridy welcomed "the report's findings that I did not claim €120,000 in fees which was due to me in 2020 and that I did not agree with how RTÉ proposed to account for this decision."
In a statement, Mr Tubridy said that it is clear "that my actual income from RTÉ in 2020 and 2021 matches what was originally published as my earnings for those years and RTÉ has not yet published its top ten earner details for 2022".
In response, RTÉ said it is "seeking clarification as to the meaning" of his comments.
RTÉ published details of Mr Tubridy's earnings for 2022 in the RTÉ Board statement of 22 June.
Mr Tubridy said that he repeated his offer to publish the details of any future RTÉ contract.
In an email to staff, RTÉ Chair Siún Ní Raghallaigh said the report identified "poor internal communication and weak processes".
This second report by Grant Thornton looked into the understating of Mr Tubridy's salary during the period 2017 to 2019.
It also found that an exit fee of €120,000 that he was entitled to was waived by the former Late Late Show host.
However, in 2020 a decision was taken by RTÉ to publicly understate his earnings for the period 2017 to 2019 by €120,000.
Mr Tubridy and his agent had objected to this, prior to the publication of the Top Ten list.
In his statement today, Mr Tubridy added: "I am committed to re-establishing the confidence and trust of my colleagues and listeners, and I hope that any fair assessment of the findings of today’s report will help in this regard."
"Finally, I want to acknowledge the huge support that I have received in recent weeks from people across the country; many cards and letters, greetings on the street and words of support from people I bumped into meant an awful lot to me and I appreciate them all very much."
