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More than half of 36 nursing homes inspected were found to be non-compliant with safety standards.
The Health Information and Quality Authority found breaches in 20 residential centres which were being checked for their Covid-19 preparedness.
Non-compliance was identified in areas such as infection control, risk management and medicine services.
The report highlights staff at Kilcoole Lodge Nursing Home in County Wicklow were not be using PPE correctly.