The Department of Children has defended referring the case of the missing child, who is presumed dead, in north Co Dublin to the National Review Panel (NRP).
A search is continuing for a fourth day in Donabate for the boy who would now be aged seven.
The department said the review was of "critical importance", due to the NRP's independence from Tusla.
Last night, the Ombudsman for Children said the NRP was a structure with no statutory power or no independent authority to publish reports.
In response, the department said the NRP provided "a valuable service to the State", that its purpose is to conduct reviews of child deaths and serious incidents culminating in reports that are "factually accurate" and identify "learnings" to improve quality of services provided to children.
It said it is essential to not prejudge the circumstances of the case until the full facts have been established and understood.
In his statement last night, the Ombudsman also highlighted that the Kyran Durnin case had been referred to the NRP a year ago and remained unpublished.
The department said that the NRP is currently finalising the report, and it is expected that the minister will publish it, in so far as it does not compromise the ongoing garda investigation.
Regarding the publication of the OCO's Child Death Review report earlier this year which highlighted an "urgent need" for an independent, timely and child-centred statutory review mechanism to learn from the deaths of any child in Ireland, the department confirmed that the Minister for Children and the Government support this recommendation.

It is also a commitment in the published Programme for Government.
On the Ombudsman's concern over the level of work facing Tusla relating to the 38,000 well-being checks on cases closed during the Covid-19 pandemic, the department pointed out that around 75% of those cases relate to child welfare rather than child protection referrals and that a risk categorisation approach will be taken to the review.
"In most cases this will involve administrative checks to establish that these children are currently accounted for, are known to a relevant state service or state funded service, and that the service is aware they should contact Tulsa if they have any further concerns," it said.
Higher risk category cases will involve more detailed review.
Search intensifies in fourth day
The search for the boy missing presumed dead has intensified on its fourth day .
Dozens of gardaí are combing a green area between Donabate and Portrane in north Co Dublin.
As search teams use strimmers and other equipment to break through the long grass, their focus appears to be on a particular tract of land under a large tree.
Meanwhile, Minister for Finance Paschal Donohoe said the Government will consider the Ombudsman for Children's concerns regarding the disappearance of the boy in Donabate.
Speaking on RTÉ’s Morning Ireland, Mr Donohoe said the Government takes the Ombudsman's views "very seriously".
"I know the Government will consider what he has said.
"A really important feature of the governance of our State is we do have some independent offices, including the Ombudsman, that it is important that the Government do listen to and do consider, and I know Minister Foley and the Government will do so."
Mr Donohoe added that funding for Tusla was increased by €145 million in Budget 2025 to support their work.
"Minister Foley has said she wants to review and will review the Child Care Act that is at the heart of how these matters are dealt with and... we are going to look at the individual circumstances around this case through the National Review Panel," Mr Donohoe said.