AN GARDA Síochána was not given sufficient funding last year to carry out the work required of it without overspending, according to a group appointed by Government to advise the Garda Commissioner on funding the force.
The expert group has also expressed concern at the "financial and logistical implications" for the Garda arising from the need to upgrade or rebuild many Garda stations to cope with the "rapid expansion" in recruitment.
The Garda funding concerns are contained in the annual report of the audit committee for the force and will prove embarrassing for the Department of Justice. The committee is appointed by the Minister.
Following the weekend feud murders in Limerick, Fine Gael and Labour have both claimed the Garda needs additional resources to tackle armed gangs.
News of the funding concerns also comes a week after the Garda's chief administrative officer John Leamy warned of current Garda budgetary pressures.
Mr Leamy told the annual conference of the Association of Garda Superintendents the Garda overtime budget for the year would run out in August unless corrective measures were taken.
He said the force had gone to the Department of Justice "cap in hand" last year seeking a supplementary allocation of €25 million.
However, the Garda had been given a "firm warning" from the Government that there would be no budget supplement this year.
In the annual report of the Garda's audit committee, the extent of the budgetary concerns last year are clearly set out.
The report notes: "It was evident to the committee for many months during 2007 that An Garda Síochána would not be able to both carry out the work required of it and to adhere to its sanctioned expenditure.
"Verbal and written assurances were sought from the Department of Justice in respect of the overspend throughout 2007, and in November an additional amount of €25 million was sought from the Government as a supplementary vote for An Garda Síochána."
The audit committee also expressed its concern at the financial and logistical implications around the provision of enhanced Garda station accommodation for the additional 2,000 members being added to the force and "projected future growth".
Its report reads: "The committee notes that these [Garda] stations are owned by the Office of Public Works (OPW) rather than by An Garda Síochána and that all repair, refurbishment and upgrade work must be channelled through one supplier, the OPW."
It noted the Garda Commissioner had moved to address this "critical issue" by establishing a multi-agency accommodation board, developing strategic plans for estate management, and entering talks with the OPW on investment in Garda stations under the National Development Plan.
The audit committee was established under the Garda Síochána Act 2005 to advise the Garda Commissioner on financial matters.
Its members are appointed by the Minister for Justice. The committee is chaired by Robert Woods, a chartered accountant and former partner in KPMG.
Its other four members are: Deputy Commissioner Peter Fitzgerald; Peter O'Grady Walshe, a chartered accountant formerly of KPMG and NCB; Aileen Pierce, head of the UCD Quinn School of Business; and Paul Turpin, a governance specialist with the Institute of Public Administration.
In reply to queries from The Irish Timesthe Department of Justice said last year's supplementary Garda budget was made available after close communication between the force, and the Departments of Justice and Finance.
A statement added: "With regard to this year the total [Garda] budget has increased by 11 per cent to €1.6 billion. Accordingly, the Minister [for Justice Brian Lenihan] is satisfied that there are sufficient funds available this year for An Garda Síochána."