The Minister for Foreign Affairs Mr Cowen tonight welcomed what he called "the authoritative conclusions of the Policing Board of Northern Ireland regarding the Omagh investigation".
He said the Government believed the Board's decisions were essential to progress the inquiry into the bombing and to addressing important structural issues that had been raised.
Mr Cowen added: "It is incumbent on all those concerned to give the board's report the careful consideration it deserves.
"The Government also welcomes the fact that the board's recommendations have been supported by the Ombudsman and the Chief Constable.
"The Government looks forward to a close and constructive working relationship between the Garda, the external investigating officer and the assistant chief constable to be appointed in an oversight role."
Mr Cowen said the Government was reiterating its determination to help bring to justice "all the perpetrators of the Omagh atrocity.
"The decisions of the policing board in regard to new accounting structures and new policing and oversight roles, will, we hope, create further opportunities to ensure that outcome."