Political reaction: Opposition parties have called for a full Dáil debate on the two Morris reports and have criticised the Government for failing to act in a speedy manner to reform Garda complaints structures.
Fine Gael justice spokesman Jim O'Keeffe said that Mr Justice Frederick Morris had "done a service to the nation by producing another clear and comprehensive report that does not fudge difficult issues".
It was "important that we have a Dáil debate before the summer recess on both the Morris reports, the major review by Deputy Commissioner Fitzgerald and the proposals for management reform by Garda Commissioner Conroy".
Fine Gael MEP and senator Jim Higgins, who was one of the first politicians to highlight the Donegal Garda corruption issue, said the second report was "very comprehensive, very decisive and damning". Almost all of the recommendations for Garda reform recommended in the first report were yet to be implemented and the Minister for Justice "needs to address that immediately".
The level of criticism was so severe, he believed that an independent ombudsman with similar power and resources to that in Northern Ireland was needed to restore Garda credibility. He also said there should be a series of dismissals from the force of those implicated in the report.
"Heads need to roll to send a clear message to the general public and to the gardaí that this sort of behaviour of a small number of officers cannot and will not be tolerated," he said.
Labour Justice spokesman Joe Costello described the report as "a tale of neglect, indiscipline, mismanagement and, in some cases, criminal activity" by some gardaí in Donegal.
The findings would "further undermine confidence in a Garda force that has already been seriously damaged by the first report. The McBrearty family has now been totally exonerated".
It was clear they were victims of a conspiracy on the part of some members of the force to frame them. It was "a stain on the record of the State and the Minister must now make clear how he intends to make up for the grave injustice done to them.
"It is of particular concern that so little seems to have happened as a result of the first report," Mr Costello added. There was little evidence of structural or management reform within the Garda.
It said "a lot about this Government that almost a year after the publication of the first report, the Minister for Justice has never even brought it before the Dáil to have it debated. This must now happen on this occasion and I will be demanding an early debate on the two reports".
Green Party justice spokesman Ciarán Cuffe called for the recommendations of both reports to be implemented immediately and for a single Garda ombudsman to be established. "Rather than the proposed ombudsman commission, we instead need a single ombudsman with whom the buck stops. That person should also have independent staff rather than rank-and-file gardaí," he said.
Sinn Féin justice spokesman Aengus Ó Snodaigh said the report indicated the need for a "root-and-branch reform" of the Garda. "This report explodes the myth of a few rogue cops in Donegal. It points to a whole managerial system that allowed such activity to happen unhindered and unpunished."