The Policing Authority has criticised the failure of Garda management to implement a number of reforms.
In its latest report, the authority says that 50 recommendations were marked as complete - but this was not the case.
It states: "It became apparent that a number were not and this prompted the authority to seek further evidence.
"The authority is satisfied to mark nine as complete at this time.
"This apparent uncertainty as to what is meant by complete calls into question the reliability of the Garda Síochána’s reporting and the level of coordinated internal oversight of the MRP (Modernisation and Renewal Programme) process."
It also says that while the Garda Síochána has clarified who is responsible for the implementation of each of the recommendations, no reporting has been received by the Policing Authority which gives assurance that there are structures in place.
The Authority says the slow uptake in implementing recommendations "suggests that a significant proportion of the recommendations do not yet have visibility within the change programme."
The report is also critical of the slow pace of change, but says progress has been made in areas such as victim services.
The Minister for Justice Charlie Flanagan welcomed the report and said that Garda reform must move at a faster pace.