Irish Rail says it is committed to safety improvements following strong criticism from the regulator.
The Commission for Railway Regulation's annual report for 2015 warns Government of 'strategic safety' issues over time unless senior management at Iarnród Éireann change the way it deals with regulation.
It found that the relationship between both sides had been unacceptably strained in 2015 and deteriorated further in the early part of this year.
The CRR took note that they felt Iarnrod Eireann were taking a 'noticeably different approach' in relation to safety regulation and also criticised the attitude and stance of senior level staff in dealing with the CRR.
Despite this, the CRR said they encouraged key staff to take steps to improve the railway's safety standards.