This examination of the purchasing of tyres for the Garda Síochána was carried out to establish if, in the period 1998-2000, there was a loss of economy in the purchase of tyres by the Garda Síochána, and if so, how great was the loss, to establish if the tendering and procurement procedures for tyres for the Garda Síochána accorded with best practice and to establish the level of control over payment for tyres in the Garda Síochána.