Sinn Fein's Justice spokesperson says criticism of An Garda Síochána by the Policing Authority must be taken seriously.
Deputy Donnchadh Ó Laoghaire says the Government can not turn a blind eye to these latest concerns over the handling of financial irregularities at Templemore College.
He claims it shows once again that An Garda Síochána is not capable of dealing appropriately with the serious issues that are dogging the force.
"The Policing Authority is now becoming very critical of the failures of An Garda Síochána to deal with the issue of financial irregularities in Templemore," he said.
"I think it further makes the position of Nóirín O'Sullivan untenable and I think that it's a very significant statement for a statutory body such as the Policing Authority to make.
"They have also expressed their serious frustration in relation to the delays in the reports on the fixed penalty notices among other issues."