An exit package for RTÉ's former Chief Financial Officer was not approved by its Executive Board.
It is the latest revelation in the long-running payments scandal at the broadcaster.
An independent report by McCann Fitzgerald has uncovered that the exit deal for Breda O'Keeffe was not considered by the board at all.
The report examined the Voluntary Exit Programmes (VEPs) operated at the broadcaster in 2017 and 2021.
It found that over 250 applications were submitted under the 2017 programme and 176 were successful.
Cost savings of 80% or more were identified in the vast majority of successful applications, it said.
The report found that Ms O'Keeffe's application "was the only one not considered and approved by the Executive Board as was required under the rules of the 2017 VEP" and that "the terms of the 2017 VEP were not complied with."
The report concluded that the "failure of RTÉ to follow the rules of its scheme rests with it."
In 10 cases, applications for exit under the 2017 VEP were approved and termination payments, including statutory redundancy payments, were paid.
The report found that these departures "did not… satisfy the requirements of a redundancy within the meaning of the Redundancy Payments Acts."
It also said there were questions over whether RTÉ "should not have applied the tax exemption applicable to statutory redundancy payments to the payments received by some or all of these individuals."
It added that this question would be "a matter for the Revenue Commissioners to determine."
RTE Director General Kevin Bakhurst speaking to the media on Kildare Street, 13-09-2023. Image: Leah Farrell/RollingNewsRTÉ Director-General Kevin Bakhurst has said he accepts the findings of the report.
"I remain shocked by this serious breach of procedure," he said.
"My aim continues to be the implementation of measures to ensure this cannot happen again.
"This report arrives as we near completion of a new Governance Framework for RTÉ, informed by ISO 3700 standards, which will enshrine best practice governance standards across the organisation.
"I am satisfied that the additional systemic protections that have been introduced over the last six months will safeguard future processes, including the broadening of the terms of reference and oversight controls of the remuneration committee, and stronger governance procedures at interim leadership team level," he added.
'Appalling disregard'
Media Minister Catherine Martin said the report has been sent to two independent committees.
"The report demonstrates an appalling disregard for the principles of equity, fairness and transparency in the treatment of staff, which prevailed at the time," she said.
"Earlier today, I met the Director-General Kevin Bakhurst, and he assured me that the control and oversight reforms, introduced over the past number of months, will ensure that this will not happen again.
"The report has been forwarded to two independent expert advisory committees which were commissioned by Government to carry out reviews of governance, culture, and HR matters at RTÉ.
"It will help inform their work, which is ongoing, and I await their recommendations," she added.
Last week Minister Martin said keeping the current RTÉ Board in place 'is the right thing to do' in the interests of accountability.
