The Garda College operated 48 different bank accounts, leading to a "non-transparent system of accounting".
* Garda auditors have recommended all bar two accounts be shut down.
* Bank accounts were used for purposes other than those for which they were intended, such as the purchase of gifts.
* Almost €125,000 in rent went into a Garda account instead of to the OPW.
* Spending on entertainment, retirement functions and sponsorship was a feature of some accounts.
* Garda staff assigned to administrative roles in the college had no training or experience of administration.
* Staff also lacked knowledge of public financial procedures and other governance codes.
* Concerns about financial irregularities were first raised in 2006 and again in 2008.
* Some changes were made in 2010, but 10 out of 12 recommendations were not implemented.
* The Garda Commissioner has accepted recommendations from auditors and claims the failings are a legacy issue.