The report into the Dublin and Monaghan bombings has found "no evidence" of any collusion in the winding down of the Garda investigations into the attacks that killed 33 people in 1974.
The Government published the report of the Commission of Investigation into Garda investigation of the bombs tonight.
The report, which was compiled by barrister Patrick MacEntee, was received by the Government three weeks ago. Legal consideration of its contents by the Attorney General has held up its publication until now.
A total of 33 people - including a pregnant woman - died and 300 were injured when four car bombs exploded in Dublin and Monaghan on May 17th, 1974. No organisation claimed responsibility but loyalist paramilitaries were blamed for the attacks.
The Commission of Investigation into the bombings was established in April 2005 under new legislation to fast-track inquiries.
Patrick MacEntee SC
The terms of reference of the Commission were to investigate and report on specific matters considered by the Government, including why the Garda investigation into the Dublin and Monaghan bombings was wound down in 1974 and why the gardaí did not follow up a number of leads.
These included information that a white van, with an English registration plate, was parked outside the Department of Posts and Telegraphs in Portland Row and was later seen parked in the deep sea area of the B & I ferry port in Dublin, and the subsequent contact made with a British Army officer on a ferry boat leaving that port.
They also included information relating to a man who stayed in the Four Courts Hotel between May 15 thand 17th, 1974 and his contacts with the UVF and information concerning a British Army corporal allegedly sighted in Dublin at the time of the bombings.
In his report, Mr MacEntee found that only one significant lead wasn't followed up but there was no reason established as to why. The full extent of cooperation between the Garda and the RUC couldn't be established because of inadequate records.
Mr MacEntee could not establish why Garda and Department of Justice records on the atrocity had been lost. "The commission has identified a number of Garda documents which did exist but which have not been produced to the Commission, and must be presumed to have been lost or destroyed," he said.
He said the Commission examined a variety of reports by members of the Garda Síochána relating to various aspects of the Dublin and Monaghan bombing investigations. "These reports range from simple, one-line reports to relatively lengthy documents," he said. "It is not possible to establish the number of reports, if any, that are missing."
He said there was no comprehensive indexing system in place for documents sent and received by the Garda during the course of the investigations.
As part of its investigation, the Commisssion wrote to An Garda Siochána, the British Prime Minister, the Secretary of State for Northern Ireland, MI6, MI5 and the PSNI and other British government agencies seeking documentation.