The inquiry into allegations of illegal phone recordings at Garda stations is to miss its deadline for reporting.

A review of the Department of Justice will be carried out by a number of individuals from outside the civil service with expertise in governance as well as management and administration.

An inquiry into the recording of phone calls at Garda stations will cost at least €2m and could cost much more if it does not complete its work by the end of the year.

The Public Expenditure Minister said the terms of reference for the Garda Tapes inquiry will be published today - and will address all of the public's concerns.

The Transport Minister Leo Varadkar says the Investigation into the Garda phone recordings will work out whether or not members of the force wanted the recordings to be destroyed.