The performance of the RTÉ Board at an Oireachtas Committee on Thursday has been described as the 'worst ever' seen.
Labour TD Alan Kelly was speaking after the Public Accounts Committee was told RTÉ bosses spent TV licence fee money sending clients on trips to the Rugby World Cup, the Champions League Final and U2 concerts.
The Chair of the RTÉ Board, Siún Ni Raghaillaigh, admitted the spending was outrageous.
“As a trained accountant and a former financial controller, I am appalled as to how payments were recorded and presented in the RTÉ accounts,” Ms Ní Raghallaigh told the Committee.
“What was the motivation here? It appears to me that this was an act designed to deceive," she said.
“The forthcoming external government review will look at matters of culture and governance.
“This is welcome - but in the short term that is not enough.
“Every day that passes can further erode confidence in an institution that is a cornerstone of this State," she added.
RTÉ's Chief Financial Officer Richard Collins told the Committee the Irish public were "maybe defrauded" around hidden payments to Ryan Tubridy.
"[What is] raising invoices for something knowing that it’s not what it is?” Fine Gael's Alan Dillon asked Mr Collins.
“Well, it's concealment and deception,” he replied.
“Would you not determine that to be fraud, wrongfully known?” Deputy Dillon asked.
“It depends who the fraud is against,” Mr Collins said.
“If anyone has lost out; my own opinion is, maybe the taxpayer was defrauded.”
Mr Collins was criticised for not knowing his salary when initially asked by Sinn Féin's John Brady.
'This can't be let continue'
Labour TD and PAC member Alan Kelly has said the structure at the top of RTÉ has to change.
"In all my years serving on the Public Accounts Committee, [it] was the worst performance I've ever seen," he said.
"There's an executive in RTÉ that simply isn't united and isn't functioning.
"This can't be let continue, it has to be changed.
"I also think the situation around the board means that there needs to be a lot of change there as well".
'Licence fee only funding'
Deputy Kelly said the funding model should be changed to 'licence fee only'.
"Personally I think we need to go to a public service model based around the licence fee, and the licence fee only".
He said this approach would see commercial activity being done "in other areas, so that we don't have all of this crossover.
"So we don't have all of these issues, that they can concentrate on doing what is necessary," he added.
Neither former Director-General Dee Forbes or presenter Ryan Tubridy have appeared before the committee - something Taoiseach Leo Varadkar thinks should change.
“They may have a story to tell and I think it is right that they should be allowed to tell their side of the story,” he said.
“The fact that they wouldn’t or would refuse to would be a matter of more concern to me," he added.