A Grant Thornton report has found a "plausible explanation" for the under-declaration of Ryan Tubridy's earnings.
It says on the "balance of probabilities", the reason for not reporting the correct figure was about making his overall payment seem smaller.
RTE adjusted the publicly stated figures for Ryan Tubridy's salary between 2017 and 2019, which indicated he was paid less than half a million euro.
The Grant Thornton report makes clear neither Mr. Tubridy nor NK Management had any involvement in the adjustments for the period in question.
It also found a payment of 120-thousand euro which Mr. Tubridy was entitled to as an exit fee for his 2015 contract, was not made by RTÉ as the presenter waived the entitlement.
Chair of RTE Board, Siún Ní Raghallaigh, says the report paints a picture of poor internal communication and weak processes.
Ryan Tubridy has welcomed the publication of the report.
He also acknowledged the "huge support" he has received in recent weeks.
Ryan Tubridy said it is clear that his actual income from RTÉ in 2020 and 2021 matched what was originally published as his earnings for those years and RTÉ has not yet published its top ten earner details for 2022.
He also said he still offers to publish all the details of any future RTÉ contract he receives.
He also said he is committed to re-establishing the confidence and trust of his colleagues and listeners, and that he hopes todays report will help in this regard.