Catherine Martin, minister for tourism, culture, arts, Gaeltacht, sport and media, published the report from the forensic accountant appointed to examine the use of the barter account and any other identified off-balance sheet accounts in RTÉ on Friday.

The interim report finds that there were significant gaps in controls and record-keeping, a lack of signed contracts between RTÉ and the barter media agencies used and an absence of budgetary reporting for barter account purchases.

“The report from the forensic accountants again sets out alarming gaps in internal policies, procedures and controls that existed in RTÉ,” Ms Martin said.

She added: “This lack of properly documented policy and procedures for using the account, and an apparent lack of checks and controls over who used it, is not befitting a public service organisation, and cannot be repeated.”

Mazars is continuing its work and is expected to submit a final report to the government in October.

This was one of two reviews ordered by the government in July in the wake of the broadcaster’s undisclosed payments scandal.