Justice Minister Frances Fitzgerald has said legislation to set up a new Garda authority will be published in the coming weeks.
However, she added it could be the end of the year before the new body is up and running.
The Government had originally promised to get the authority set up before the end of 2014.
However, Minister Fitzgerald said the culture of the force had already changed and that the authority was the next step.
"I expect it will be the end of April or May when the Bill is ready," she said. "It announces the most profound change in the reform of the garda organisation in its 93-year history."