A report on financial irregularities at the Garda College is to be published today.
An Garda Síochána's Internal Audit Section looked at financial transactions over a number of years at Templemore in their focus on accounting practices there.
It found evidence that funds were being spent on gifts and entertainment. It also discovered many bank accounts as part of what they called "a non-transparent system of accounting".
One of them was a laundry account which they say was not being used for that purpose.
The report has been forwarded to the Minister for Justice Frances Fitzgerald and the Garda Commissioner Nóirín O'Sullivan, who has described them as "legacy issues".
She has also said that, while the accounting practices do not stand up to current standards, there was no misappropriation of money or misuse of public funds.
However, Tánaiste Frances Fitzgerald told the Dáil last night that the report raises serious governance issues and will be referred to the Comptroller and Auditor General and the Public Accounts Committee.
It comes after the Taoiseach and Tánaiste came under sharp criticism in the Dáil as Fianna Fáil, Sinn Féin and the Labour Party all accused Government of failing to address the breath test scandal within the force.