The findings of the two-year inquiry sparked a frenzy among Israel's political establishment on their official release today, with critics of Netanyahu using the opportunity to slam the premier's allegedly flawed decision-making process.
"The political establishment, the military establishment and the intelligence bodies were aware of the tunnel threat and even defined it as strategic. And yet the actions taken to deal with the threat did not match this definition," state comptroller Yossef Shapira wrote in the report.
The two men also failed to provide ministers with "significant and essential information," necessary to make "well-informed decisions" on the situation in Gaza ahead of the war, the report said.
After the report's release Netanyahu again defended his record, saying in a statement the tunnel threat was discussed 13 times in cabinet.
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He said the war was a "success" as Israel handed out the "harshest blow to Hamas since its inception."
Destroying the tunnels and stopping Gaza-based Palestinian militants, particularly Hamas, from launching rockets into Israel were the key declared goals of Israel's third offensive in the coastal territory in six years.
The tunnels were among the Palestinians' most effective weapons during the 50-day conflict.
In one particularly notable attack, five soldiers were killed when a Hamas fighter emerged from a tunnel near the Nahal Oz kibbutz inside Israel on July 29, 2014.
But tunnels were also used inside Gaza once Israeli forces invaded, with a number of soldiers allegedly killed when Hamas fighters emerged from them.
The 2014 war killed 2,251 Palestinians and left 100,000 homeless, according to the UN.
On the Israeli side, 74 people were killed, all but six of them soldiers.
Yaalon, who during the war was a close ally of the premier only to resign last year from Netanyahu's Likud party and political life in acrimony after a dispute, also defended his record.
"Those who played politics in the security cabinet in an unprecedented way during the war will continue to do so this week," Yaalon wrote on his Facebook page prior to the report's release.