The justice minister says the new independent garda authority may be up to a year behind schedule.
Frances Fitzgerald says the new authority will only be up and running before the end of the year.
That is up to 12 months after the original date from Ms Fitzgerald, of having it in place before the end of 2014.
She has told the Dáil that work to set up the authority is underway, and that the garda culture has changed in the meantime anyway.
The authority has previously been criticised, after the former head of the Revenue Commissioners was announced as its chair.
Josephine Feehily served as chairman of the Revenue Commissioners for the past 16 years and completed her role there in January.
However, the Irish Council for Civil Liberties (ICCL) has criticised her appointment to the authority as not sufficiently independent.