The Policing Authority has said gardai have achieved some successes but have not met more than half of their commitments in the 2018 Policing Plan.
The watchdog made the findings in its full-year assessment of how the organisation performed.
Overall, An Garda Síochána met just 53 of the 116 commitments measured.
The Authority said that key areas of progress include that targets for identifying suspects and victims of online child sexual abuse were exceeded.
Progress was also made in targeting organised crime groups, including an increase in the number of firearms seized by gardaí.
One key area where the PA found a shortfall was in the detection rate for crimes.
It said that the detection rate has been falling since 2010 - shortly after the force was slashed in budget cuts.
The Policing Authority found that resources and capacity continue to be a major barrier in achieving objectives.
Saoradh leader Brian Kenna is a former IRA man jailed for a violent bank robbery
The Authority said that key areas of progress include that targets for identifying suspects and victims of online child sexual abuse were exceeded.
It complimented gardai on their road policing efforts with 2018 saw the lowest number of deaths on our roads at 149.
The report found that while 150 new members of An Garda Síochána had been appointed to road policing, speed detections were down by 20%.
One big success was the "substantial improvement" in reducing the backlog in forensic computer examinations.
The report said: "The PA found that resourcing of cyber crime was a key area where attention was needed.
"The failure to deliver a HR Strategy and a Training and Development Strategy at a time of significant recruitment and increased training demands is of particular note.
"The development of regional services for Cyber Crime and Economic Crime continues to be under-resourced and this indicates a more generalised point, that planning has to consider the full breadth of the resources required to bring these commitments to fruition, including accommodation and finance."
The Authority also found that the culture audit of members was proving that there was little movement on an acceptance of cultural change.
The report found: "It has been the authority’s experience that the seriousness of these messages does not appear to be understood consistently within the organisation.
“The view is still being shared within cohorts of the Garda Síochána that the results are no worse than in any other large organisation, and that dissatisfaction is simply a byproduct of austerity.
"That view is not shared by the authority, as it is not borne out by the evidence from the audit and its analysis by PwC.”
A spokeswoman for Garda Siochana said they would not comment on the report "at this time".
Gardai make public appeal after two ATMs ripped from banks in Kells, Co Meath
