At a Garda passing out ceremony for 200 new members of the force in the Garda College, Templemore, Co Tipperary, on Friday Mr Harris confirmed the Garda’s view of the relationship between the Provisional Army Council, the IRA and Sinn Féin was the same as the PSNI.
“I am aware of the PSNI and British security service’s assessment and we do not differ from that view,” said Mr Harris.
In a 2015 report commissioned by the British government on the status of Irish terrorist groups, and which was written by the PSNI and MI5, it was stated the Provisional Army Council still existed, as did the Provisional IRA (PIRA), though in a smaller form and committed to the peace process.
The report further stated that the Provisional Army Council still strategically oversaw both the IRA and Sinn Féin.
Taoiseach Leo Varadkar has called on the Sinn Féin leader Mary Lou McDonald to publicly state if her party has cut links with the IRA Provisional Army Council.
Garda Commissioner Drew Harris has said he agrees with a PSNI assessment that Sinn Féin and the IRA are overseen by a Provisional Army Council.