The Travers report into illegal charging of elderly residents in State-run institutions has strongly criticised officials in the Department of Health but has, to a large extent, exonerated ministers.
The report, to be published later today, will acknowledge that the department was aware of potential problems in relation to the charges for many years.
Former Forfás chief John Travers says he could not find any evidence in department files that a clear analysis of the problem and its consequences had ever been drawn up. The report says the blame for failing to brief ministers in such a way lay with department officials.
The report strongly criticises the department for failing to seek legal advice from the Attorney General in 2003 after it had been given counsel's opinion by a health board suggesting that the charges were illegal.
The report says it should not have taken the department nine months to conclude that it should seek the advice of the Attorney General, as such a decision was predictable. The report says the delay in seeking advice from the Attorney General represented a failure of administration by the department.
The report maintains that there was no evidence that former minister for health Micheál Martin ever received a substantive briefing on the potential legal problems, although it is understood that some officials testified to the inquiry that he had been informed.
Meanwhile ahead of the report's publication, a spokesman for Minister for Health Mary Harney last night said there would be no comment on anything related to the Travers report until its publication today.
The Government abandoned plans to publish the report yesterday after receiving advice from the Attorney General that it should publish it through the Oireachtas.
This mechanism will protect it from defamation actions taken by anyone named in it.
Taoiseach Bertie Ahern declined to comment yesterday on what Labour Party leader Pat Rabbitte said were "rumours we are hearing in the press about sackings of officials".
While the Taoiseach said the delay in publication was due to advice from the Attorney General, Fine Gael leader Enda Kenny and Mr Rabbitte claimed the delay was to ensure Mr Ahern did not have to face a Dáil debate on the matter.
The Dáil does not sit next week, and the following week Mr Ahern will be in Brussels attending a European Council meeting, although he may attend some of the Dáil sessions that week. Mr Ahern would not commit himself to holding a debate this week before the Dáil break, saying only that "a date will be fixed for a considerable debate on the issue".