The Ombudsman says that despite her best efforts, the Department of Agriculture and Fisheries continues to dispute her findings and recommendations relating to the lost at sea scheme.
Emily O'Reilly made her comments as the Dail prepares to hear statements on the scheme today.
In a statement the Ombudsman has said that the Oireachtas has the task of deciding who is right in relation to her findings of the Lost at Sea scheme.
The Ombudsman published her report after her recommendations were rejected by a government department for only the second time in the 25-year history of the Office.
An application by the Byrne family from Donegal, was rejected by the Department of Communications, Marine and Natural Resources, which had control of fisheries at the time.
The application was made after the deadline had expired.
The Ombudsman found that the advertising process regarding the scheme should have been more thorough, comprehensive and targeted.
She recommended financial compensation of €245,570 be paid to the Byrne family.
The Department of Agriculture rejected this and said it handled the Byrne family's application fairly.