The report into the running of the State controlled greyhound racing industry reveals the reasons for not publishing positive greyhound doping results were "not at all convincing".
The Government commissioned report - compiled by retired civil servant - Tim Dalton also found the action of the former chief executive of Bord na gCon Aidan Tynan, in sending details of positive results to Minister for Sport John O Donoghue, was a factor in his dismissal.
Chairman of Bord na gCon, Pascal Taggart, yesterday reiterated the dismissal of Aidan Tynan, had "nothing whatsoever to do" with the position he adopted on the positive drug testing issue.
In a statement issued yesterday, in the wake of the leaking of the report to two Sunday newspapers and RTÉ, Mr Taggart said he was satisfied that Mr Dalton's report would confirm this fact.
"Reports in today's media appear to be at variance with what was indicated to me by Mr Dalton during his investigation. However, without having the benefit of studying his findings, it would be inappropriate of me to comment further," said Mr Taggart's statement.
Dealing with the dismissal in carefully couched language, Mr Dalton found that the relationship between the board and the former chief executive appeared to have deteriorated quickly in the final months of 2005.
He said relations and communications between them had reached a state where there was no real prospect of their continuing to work together, but if there had been better relations the matters at issue were not of such substance or gravity that they could not have been resolved.
However, Mr Dalton concluded that "tensions and very poor staff morale" were now evident at Bord na gCon and needed to be addressed.
In a series of recommendations, Mr Dalton, former secretary general of the Department of Justice, said the fundamentals of the testing system would appear to be defensible and credible.
However, the leaked report continued, the Control Committee governing testing, should become a committee of three, independent of Bord na gCon and it should involve an appeal mechanism.
He is also understood to have recommended in his report, which was given to the Government four weeks ago, that selection of animals for testing should be made by an independent person rather than the local track steward.
The report also pointed out that there were 15 instances of staff severance packages totalling €1.1 million in the period he was asked to review.
"These were entered into without the sanction of the parent department and some contain confidentiality clauses."
He said this arrangement of confidentiality clauses should be examined given the effect it has in denying the Minister, on behalf of the taxpayer, any say or indeed information on the settlement terms.
He added that the extent to which the board resorts to litigation, as a means of resolving conflict, also needs to be reviewed.