More than $21 million of taxpayer-funded grants pledged by Tasmania's Liberal Party ahead of the 2018 state election were allocated without accountability, openness or fairness, a report claims.
Tasmania's Integrity Commission examined how the grants were awarded and distributed by the party, which was returned to power at the poll and claimed a third-straight election win last year.
Two days before the March 2018 vote, the Liberals released a pre-election fiscal policy statement, referring to $21.4 million worth of regional grants.
"These regional grants were a series of individual financial election commitments," the report said.
"There is no complete list of these grants, or any public criteria."
The commission found most of the grants were announced by Liberal candidates directly to stakeholders at events hosted by the recipients.
"There was no process - competitive or otherwise - to determine whether the pledged funds were really needed, or whether they were a good use of public money," the report reads.
"After the election, the grants were given out as pledged, with no further assessment of the recipients' need for the funding, or whether the amount of money promised was appropriate."
The process lacked accountability, openness, fairness and criteria to ensure value for money, the report says, adding the grants were never further assessed by Tasmania's public service.
The grants ranged from $500,000 for the Kingborough District Cricket Club to $2000 for Scouts Australia.
A grant of $10,000 was provided to a council for a walking track upgrade, with a subsequent review of the project finding planning was limited and community consultation "ineffective".
"The public needs to have confidence that funding commitments made during elections are accountable and backed by policies," Integrity Commission Tasmania Chief Commissioner Greg Melick said.
"Without due process and policy, such grant promises may be, or perceived to be, for political outcomes only i.e. 'pork barrelling'."
The commission said there are checks and balances in Commonwealth grant processes that don't exist in Tasmania.
It has called on the state government to consider introducing stronger grants laws and more widespread compliance measures.
"It's important to note that like every political party, we take into account a range of views and representations when developing election policies," a government spokesman said.
"This includes getting out on the ground in local communities and hearing first-hand what they need for the future.
"As the report states, the commitments which were made were all clearly documented in the 2018/19 budget papers and approved by parliament."
State Greens leader Cassy O'Connor said there is a pressing need for a clean-up.
"The new premier must commit to tabling legislation to strengthen Tasmania's democracy as soon as possible," she said.
Tasmania will have a new premier following a Liberal Party vote on Friday, after Peter Gutwein announced on Monday he was quitting politics.
His predecessor Will Hodgman led the party in 2018.