That's according to the Irish Times
The paper says it has seen a draft of the committee's final report.
The report states that the State "failed to recognise the level of risk posed to those in nursing homes".
It says the inquiry should examine the "large-scale discharge of patients from acute hospitals" as well as "decision-making around those discharges".
It also states that a recommendation made in March by the National Public Health Emergency Team that visitor bans to nursing homes were "premature" should be examined.