Two Mayo County Councillors found to have contravened the Local Government Act have responded to findings against them from the Standards in Public Office Commission (SIPO).
Independent Councillor Frank Durcan and Fine Gael Councillor Cyril Burke were both found to have been in breach of a Code of Conduct for elected representatives.
SIPO found there was no evidence to suggest Mayo County Council Chief Executive Peter Hynes had committed a breach of the same legislation.
The SIPO reports followed a lengthy inquiry and the findings have been given to the Minister for Finance.
Cllr Durcan said he did not accept the report, which he said was a waste of public money.
The 78-year-old said he laughed when he saw the report and was critical of the decision to hold the inquiry in private, when he said, it should have taken place in a public forum.
Cllr Burke said he was disappointed at the finding that he had failed to maintain proper standards. However he said he was pleased that the report confirmed he stood to make no personal gain from the arrangements.
The SIPO reports stemmed from concerns around planning applications and Freedom of Information (FOI) requests.
The investigation centred on interactions between the two councillors in late 2014, which were the subject of an internal Mayo County Council investigation, before being referred to the commission.
It found that they came to an arrangement that Cllr Durcan would withdraw FOI requests he had made, in the expectation that this would lead to a favourable planning decision for land he owned.
The report details evidence given by Cllr Durcan that a journalist with Independent News and Media had advised him on the type of questions he should put to Cllr Burke, ahead of meetings which were secretly recorded.
It also transpired in evidence that the journalist, Philip Ryan, had been in contact with Cllr Durcan in the days leading up to the submission of FOI requests in August 2014 and had sent the councillor draft FOI requests.
The report says Mr Ryan was present in an adjoining room, when the two councillors met in October 2014 and had made a recording of the conversation. Mr Durcan also told the inquiry that Mr Ryan had "advised him on the type of questions to put to Cllr Burke to get him to incriminate himself."
The inquiry was prompted by allegations concerning a 6.5 acres site at Aghalusky, near Castlebar, which was owned by Cllr. Durcan.
In October 2010 a pre-planning enquiry was submitted to Mayo County Council for a nursing home and 20 residential units on the land.
The council said this was premature due to zoning, a lack of public services and traffic safety concerns.
Four years later, on 12 August 2014, Cllr Durcan submitted two FOI requests to the council seeking details about the appointment of a senior official.
He withdrew this request on 3 September 2014, saying he no longer required the information.
But on 30 October he submitted the same requests to the council and was given the information on 19 November.
The SIPO investigation examined contacts between Cllr Durcan and Cllr Burke around this time. The Commission found both had contravened Section 168 of the Act by agreeing that the FOI requests would be withdrawn "in the expectation of favourable planning for the Durcan lands."
The Commission said the evidence of Frank Durcan was unreliable due to many contradictions between his original statements and his oral evidence.
It says explanations provided by Cyril Burke were unsatisfactory and lacking in clarity and consistency. His credibility was further diminished when he accepted new and different explanations for his actions during cross examination.
Fine Gael says it is considering the report before determining what action to take.
Mr Hynes was alleged to have contravened Part 15 of the Local Government Act, by failing to maintain proper standards of integrity, conduct and concern for the public interest by arranging for Cllr Cyril Burke to ask Cllr Durcan to withdraw a Freedom of Information request in exchange for favourable zoning of land.
But the commission says there is no direct evidence of Mr Hynes being involved in any agreement in relation to the subject matter of the alleged contraventions.
Mayo County Council said the reports would be considered in due course.