Dozens of letters between senior officials on how to deal with financial irregularities at Templemore Garda Training College show strong differences of opinion between them, according to documents seen by RTÉ News.
The Public Accounts Committee has been examining financial irregularities at the college over a number of years.
An interim audit report on the college from February 2017 says the issues being identified "are serious and present considerable risk to the organisation and should be dealt with in an open and transparent manner".
The status of this recommendation in the implementation report says "completed".
The report says that garda staff assigned to administrative roles in the college had no training in or experience of administration and had no knowledge of Public Financial Procedures and associated governance codes.
It recommended that the role of College Administrator be filled by a principal officer with experience in Public Financial Procedures instead of a Garda Superintendent.
An interim principal administrator has now been in place since 28 March.
External recommendations of the February 2017 report lists voluntary disclosure being expanded to the officers club and bar and benefit-in-kind on State vehicles assigned to senior managers.
Over €120,000 in rent was collected by Templemore Garda College for land it did not own over a four year period.
Documentation sent to the PAC reveals that €124,903 was collected between 2009 and 2013 for Dromad Farm, which is owned by the Office of Public Works.
The GIAS interim Audit Report February 2017 recommends that a process be agreed to reimburse the money to the OPW.
