POLICING, SECURITY AND COMMUNITY SAFETY ACT 2024

• (5) Where the Minister is of the opinion that to cause a copy of a directive to be laid before each House of the Oireachtas in accordance with subsection (4) might prejudice the security of the State or impede the prevention, investigation or prosecution of an offence, the Minister shall cause a written statement indicating that such a directive has been issued to be laid before each House.

• (6) The Minister’s power under subsection (1) shall not be exercised to limit the independence of a member of An Garda Síochána in performing functions relating to the investigation of a specific offence or the prosecution of an offence as authorised by section 10.

• (7) The Garda Commissioner shall inform the Minister of the measures taken by the Commissioner to comply with a directive issued under subsection (1) and supply that information within such period as may be specified by the Minister.

• (8) Where and in so far as information supplied to the Minister by the Garda Commissioner under subsection (7) relates to matters concerning policing services, the Minister shall supply that information to the Authority.

38. Provision of material to State Claims Agency

38. (1) Subject to subsection (2), the Garda Commissioner shall, at the request of the State Claims Agency, provide the State Claims Agency with any document in the power or control of An Garda Síochána, including material in the form of Garda records, statements made by members of garda personnel and by other persons and reports, that is required by the State Claims Agency for the purposes of, or in connection with, legal claims or prospective legal claims against or on behalf of a State authority.

• (2) The Garda Commissioner shall exclude from any document to be provided to the State Claims Agency under subsection (1) any matter the provision of which, in his or her opinion—

• (a) might prejudice the security of the State,

• (b) might facilitate the commission of an offence, prejudice a criminal investigation or prosecution, or endanger the life or safety of any person, or

• (c) would not, for any other reason, be in the public interest.

• (3) In this section—

“Act of 2000” means the National Treasury Management Agency (Amendment) Act 2000;

“Act of 2014” means the National Treasury Management Agency (Amendment) Act 2014;

“legal claim” means—

• (a) a claim (within the meaning of Part 2 of the Act of 2000) the management of which stands delegated to the State Claims Agency under section 9(1) of that Act,

• (b) a claim for costs (within the meaning of Part 5 of the Act of 2014) the management of which stands delegated to the State Claims Agency under section 34(1) of that Act, or

• (c) a counterclaim (within the meaning of Part 2 of the Act of 2000);

“State authority”—

• (a) in the case of a legal claim to which paragraph (a) or (c) of the definition of “legal claim” applies, has the same meaning as it has in Part 2 of the Act of 2000, and

• (b) in the case of a legal claim to which paragraph (b) of the definition of “legal claim” applies, has the same meaning as it has in Part 5 of the Act of 2014.

39. Delegation of functions of Garda Commissioner

39. (1) Subject to subsection (2) and such limitations, restrictions or conditions as may be contained in regulations (if any) under section 254(1)(n), the Garda Commissioner may, in writing, delegate any of his or her functions to members of garda personnel specified in the delegation—

• (a) in the case of members who are members of An Garda Síochána, by rank or name, and

• (b) in the case of members who are members of garda staff, by grade, position, name or otherwise.

• (2) Where a delegation under this section relates to the performance of a function assigned to the Garda Commissioner by or under any enactment, other than this Act, the Garda Commissioner shall not exercise the power under this section to delegate the function without the prior consent of the Minister in writing in relation to that function.

• (3) A delegation under this section may—

• (a) relate to the performance of a function either generally or in a particular case or class of case or in respect of a particular matter,

• (b) be made subject to conditions or restrictions, and

• (c) be revoked or varied by the Garda Commissioner at any time.

• (4) The delegation of a function under this section does not preclude the Garda Commissioner from performing the function.

• (5) Where the Garda Commissioner’s functions are delegated to a person under this section, any references to the Garda Commissioner shall be construed as references to that person.

• (6) An act or thing done by a person pursuant to a delegation under this section has the same force and effect as if done by the Garda Commissioner.

• (7) A delegation under this section shall not cease to have effect by reason only of a change in the person lawfully acting as, or performing the functions of, the Garda Commissioner.

40. Powers of Garda Commissioner relating to contracts, bank accounts, etc.

40. (1) Subject to this Act and such limitations, restrictions or conditions as may be contained in regulations (if any) under section 254(1)(o), the Garda Commissioner may, for the purposes of performing his or her functions in relation to the administration and business of An Garda Síochána—

• (a) enter into a contract on behalf of An Garda Síochána with any person or body concerning any matter arising in relation to those functions,

• (b) with the prior consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, operate in the State, or elsewhere, bank accounts of any description, and

• (c) do any other thing necessary for enabling the Garda Commissioner to perform those functions.

• (2) Subject to the consent of the Minister and the Minister for Public Expenditure, National Development Plan Delivery and Reform, the power conferred by subsection (1)(a) includes the power to enter into a contract relating to land or an interest in land or any other property.

• (3) The Garda Commissioner may sue and be sued in the name of his or her office.

• (4) A contract entered into under this section by a person holding the office of Garda Commissioner is binding on and enforceable by that person and his or her successors in office, but neither that person nor any successor in office is personally liable on the contract.

• (5) Subsection (4) applies whether or not the contract was entered into pursuant to a power delegated under section 39.

• (6) Notwithstanding subsection (1)(b), the Garda Commissioner does not have power to borrow money by means of a bank overdraft or otherwise.

41. Power of Garda Commissioner to appoint consultants and advisers

41. The Garda Commissioner, with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, may engage such consultants or advisers as the Commissioner considers necessary to assist in the performance of his or her functions and the functions of An Garda Síochána under this Act.

42. Arrangements for obtaining views of public

42. (1) The Garda Commissioner shall make arrangements for obtaining the views of the public about matters concerning policing services and An Garda Síochána.

• (2) Before making any arrangements under this section, the Garda Commissioner shall consult with the Minister and the Authority in relation to any proposed arrangements.

43. Provision of services for certain events, etc.

43. (1) The Garda Commissioner may, at the request of a person, provide and charge for services for events on private property or in areas open to the public or for services referred to in subsection (3), where—

• (a) it is in the public interest and consistent with the functions of An Garda Síochána to provide the services, and

• (b) the Garda Commissioner is satisfied that the person has paid or will pay to him or her the charges for the services.

• (2) The types of events for which services may be provided under this section include the following:

• (a) sports fixtures;

• (b) concerts;

• (c) festivals and exhibitions;

• (d) meetings and conferences;

• (e) the making of films, videos, television programmes and advertisements;

• (f) appearances by individuals or groups of individuals likely to attract large numbers of people.

• (3) Services relating to the protection, whether by means of police escorts or otherwise, of persons or property at risk of harm while in transit within the State may be provided under this section subject to such circumstances which, and the extent to which, such services may be provided as may be contained in regulations (if any) under section 254(1)(p).

• (4) Having taken such costs as may be specified in regulations (if any) under section 254(1)(q) into account, the Garda Commissioner may set charges for services provided under this section that are sufficient to cover the costs of providing those services.

• (5) The Garda Commissioner may recover as a simple contract debt in any court of competent jurisdiction, from the person by whom it is payable, any amount due under this section.

Chapter 5 Garda personnel

44. Garda personnel

44. The personnel of An Garda Síochána shall be comprised of the following members (in this Act referred to as “members of garda personnel”):

• (a) members of An Garda Síochána;

• (b) members of garda staff.

45. Ranks, numbers in each rank, terms and conditions

45. (1) Subject to regulations (if any) made under subsection (2), the members of An Garda Síochána shall be divided into the following ranks:

• (a) Garda Commissioner;

• (b) Deputy Garda Commissioner;

• (c) Assistant Garda Commissioner;

• (d) chief superintendent;

• (e) superintendent;

• (f) inspector;

• (g) sergeant;

• (h) garda;

• (i) reserve garda.

• (2) The Minister may, subject to section 252(2), make regulations—

• (a) to add a rank, below that of Assistant Garda Commissioner, to the ranks specified in subsection (1), or

• (b) to remove any rank, below that of Assistant Garda Commissioner, specified in subsection (1) or added under paragraph (a).

• (3) There shall be one, or such greater number of, persons, of each of the ranks (other than the rank of Garda Commissioner) specified in subsection (1) or added under subsection (2)(a) as may be determined—

• (a) in the case of the rank of Deputy Garda Commissioner, by the Government with due regard to the views of the Garda Commissioner, and

• (b) in any other case, by the Garda Commissioner with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform.

• (4) The Garda Commissioner shall, with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, determine the terms and conditions (including terms and conditions relating to remuneration and allowances) of members of An Garda Síochána, other than the Garda Commissioner or a Deputy Garda Commissioner, appointed under this Act.

• (5) The Garda Commissioner shall, for the purposes of subsection (3)(b) and section 54(4)(b), keep under review the personnel needs of An Garda Síochána.

46. Solemn declaration

46. The appointment of a person as a member of An Garda Síochána on or after the coming into operation of this section has effect only where the person makes a declaration orally and in writing before a Peace Commissioner in the form specified in Schedule 2.

47. Appointment of persons to rank of Assistant Garda Commissioner or chief superintendent

47. (1) The Garda Commissioner may, following a selection competition undertaken for that purpose by the Service, appoint, with the approval of the Board, and in accordance with such matters as may be contained in regulations in relation to such appointments, persons to the rank of Assistant Garda Commissioner or chief superintendent.

• (2) A person who, on the coming into operation of this section, holds the office of Assistant Garda Commissioner or chief superintendent, shall be deemed to have been appointed under this section and shall continue in office in accordance with—

• (a) this Act,

• (b) the regulations, and

• (c) to the extent to which the terms and conditions of his or her appointment under the Act of 2005 are not inconsistent with this Act or the regulations, those terms and conditions.

48. Suspension from duty, removal from office, of Assistant Garda Commissioner or chief superintendent

48. (1) The Garda Commissioner may, in accordance with such procedures and in such circumstances as may be specified in regulations in relation to such suspension, suspend from duty a person who holds the office of Assistant Garda Commissioner or chief superintendent.

• (2) Without prejudice to the Performance Regulations and the Conduct Regulations and subject to this section, a person who holds the office of Assistant Garda Commissioner or chief superintendent may be removed from office by the Garda Commissioner, with the approval of the Board, for stated reasons, including where—

• (a) the person has failed to perform the functions of the office he or she holds with due diligence and effectiveness,

• (b) the person has engaged in conduct that brings discredit on the office or that may prejudice the proper performance of the functions of the office, or

• (c) the removal of the person from office would, in the opinion of the Garda Commissioner, be in the best interests of An Garda Síochána.

• (3) The Garda Commissioner may, where he or she considers it necessary or appropriate to do so for the purposes of subsection (2), and with the approval of the Board, appoint a person (in this section and section 49 referred to as an “appointed person”) to—

• (a) hold an inquiry into any matter giving rise to a proposal to remove a person from office under this section, and

• (b) report to the Garda Commissioner on the findings of the inquiry.

• (4) The Garda Commissioner shall, prior to removing a person from office under this section—

• (a) notify in writing the person that the Commissioner proposes to consider removing the person from office, and include in the notification a statement of the reasons for doing so,

• (b) where he or she appoints an appointed person to hold an inquiry into a matter giving rise to the proposal to remove the person from office—

• (i) notify in writing that person of such appointment,

• (ii) consider the report on the findings of the inquiry,

• (iii) inform the Board of the findings of the inquiry and where they consider it appropriate, provide a copy of the report to the Board, and

• (iv) provide a copy of the report to that person,

• (c) provide the person with an opportunity to make submissions as to why he or she ought not to be removed from office, and

• (d) consider any such submissions made by, or on behalf of, the person.

• (5) On notifying a person under subsection (4)(a) that the Garda Commissioner proposes to consider removing him or her from office, the Garda Commissioner may, where the person is not suspended pursuant to subsection (1) and where he or she considers it appropriate, suspend the person from duty.

• (6) Subject to subsection (7), the suspension from duty of a person under subsection (5) shall continue until the Garda Commissioner makes a decision in relation to whether the person should be removed from office under this section.

• (7) Where a person is suspended from duty under subsection (5) and the Garda Commissioner is of the opinion that the steps required to be taken under subsection (4) have not been taken without undue delay, the suspension shall be terminated by the Garda Commissioner.

49. Inquiry under section 48(3)(a)

49. (1) For the purposes of an inquiry under section 48(3)(a), the appointed person may do such of the following as he or she considers appropriate:

• (a) direct a person, by notice delivered to him or her, to provide any information, document or thing that is specified in the notice and is relevant to, and required for the purposes of, the inquiry;

• (b) direct any person, by notice delivered to him or her, to produce at the time and place specified in the notice, a document or thing specified in the notice that is relevant to, and required for the purposes of, the inquiry and is in the person’s power or control;

• (c) summon witnesses to attend the inquiry;

• (d) direct a witness to answer a question put to him or her at the inquiry;

• (e) give any other direction that appears to the appointed person to be necessary, just and reasonable for the purposes of the inquiry;

• (f) administer oaths and affirmations to witnesses and examine witnesses attending the inquiry.

• (2) Where a person (the “first named person”) fails or refuses to comply with, or disobeys, a direction or summons under subsection (1), the High Court may, on application by the appointed person concerned and on notice to the first named person—

• (a) order the first named person to comply with the direction or, in the case of a summons, to attend the inquiry, and

• (b) make such other order (if any) as it considers necessary and just to enable the direction to have full effect or, in the case of a summons, to ensure the attendance at the inquiry.

• (3) A person who—

• (a) is the subject of a direction by notice under paragraph (a) or (b) of subsection (1) and who, without lawful excuse, refuses or fails to comply with a direction under the paragraph concerned,

• (b) fails, without lawful excuse, to attend an inquiry in response to a summons under subsection (1)(c),

• (c) refuses to answer a question that the appointed person may lawfully direct him or her to answer under subsection (1)(d), or

• (d) does or omits to do any other thing that, if the inquiry were a court of law having the power to punish for contempt, would be contempt of such court,

is guilty of an offence and is liable, on summary conviction, to a class C fine or to imprisonment for a term not exceeding 6 months, or both.

• (4) A statement or admission made by a person pursuant to a direction under subsection (1) or an order under subsection (2) shall not be admissible as evidence in proceedings brought against that person for an offence (other than an offence under subsection (3)).

• (5) The Garda Commissioner may issue a directive to members of garda personnel requiring them to take any lawful measures that appear to them to be necessary or expedient for the purposes of—

• (a) preserving evidence relating to the matter the subject of the inquiry under section 48(3)(a), and

• (b) facilitating the appointed person to hold the inquiry to obtain that evidence.

50. Appointment of persons to, suspension of persons from, ranks below rank of chief superintendent

50. (1) The Garda Commissioner may appoint, in accordance with such matters as may be contained in regulations in relation to such appointments, persons to any rank below the rank of chief superintendent.

• (2) A person who, on the coming into operation of this section, holds a rank below the rank of chief superintendent, shall be deemed to have been appointed under this section and shall continue in office in accordance with—

• (a) this Act,

• (b) the regulations, and

• (c) to the extent to which the terms and conditions of his or her appointment are not inconsistent with this Act or the regulations, those terms and conditions.

• (3) The Garda Commissioner may, in accordance with such procedures and in such circumstances as may be specified in regulations in relation to such suspension, suspend from duty a person who is a member of any rank below the rank of chief superintendent.

51. Dismissal for reasons of public confidence of members below the rank of chief superintendent

51. Without prejudice to the Performance Regulations and the Conduct Regulations, the Garda Commissioner may dismiss from An Garda Síochána a member below the rank of chief superintendent where—

• (a) by reason of the member’s conduct (which includes any act or omission) the Garda Commissioner is of the opinion that—

• (i) the member’s continued membership would undermine public confidence in An Garda Síochána, and

• (ii) the dismissal of the member is necessary to maintain that confidence,

• (b) the member has been informed of the basis for the Garda Commissioner’s opinion under paragraph (a),

• (c) the member has been provided with an opportunity to make submissions as to why he or she ought not to be dismissed, and

• (d) the Garda Commissioner has considered any submissions made by, or on behalf of, the person under paragraph (c), and remains of his or her opinion.

52. Powers of persons appointed to rank of reserve garda

52. (1) Subject to subsection (2), a person appointed under section 50 to the rank of reserve garda has, while on duty, the same powers, immunities, privileges and duties as a person appointed under that section to the rank of garda.

• (2) The Garda Commissioner may, having consulted with the Authority and the Minister, determine the range of powers to be exercised, and duties to be carried out, by members of An Garda Síochána of the rank of reserve garda.

• (3) A member of An Garda Síochána of the rank of reserve garda is a volunteer and does not perform his or her functions as such a member under a contract of employment.

53. Admission of trainees

53. (1) The Garda Commissioner may, in accordance with regulations (if any) under section 254(1)(c), arrange for the admission of such numbers of persons as trainees (in this Act referred to as a “trainee”) as he or she considers appropriate with a view to the appointment under section 50, and enrolment, of such persons as members of An Garda Síochána.

• (2) The conditions of service of a trainee shall be governed by a contract of training (which shall not be a contract of employment) entered into between the Garda Commissioner and the trainee.

• (3) A person who was admitted as a trainee within the meaning of, and in accordance with, the Garda Síochána (Admissions and Appointments) Regulations 2013 (S.I. No. 470 of 2013) and who, at the time of the coming into operation of this section, remains in training—

• (a) shall be deemed to have been admitted as a trainee under subsection (1), and

• (b) shall continue in such training in accordance with—

• (i) this Act,

• (ii) the regulations, and

• (iii) to the extent to which the terms and conditions of his or her admission in accordance with the Garda Síochána (Admissions and Appointments) Regulations 2013 are not inconsistent with this Act or the regulations, those terms and conditions.

54. Appointment of members of garda staff

54. (1) Subject to this section, the Garda Commissioner may appoint persons as members of garda staff.

• (2) Senior members of garda staff shall be appointed by the Garda Commissioner with the approval of the Board.

• (3) Members of garda staff shall be recruited in accordance with the Act of 2004.

• (4) The Garda Commissioner, with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, shall determine—

• (a) the terms and conditions of employment (including terms and conditions relating to remuneration and allowances) of members of garda staff, and

• (b) the grades of garda staff and the numbers in each grade.

• (5) Subject to subsections (6) and (8), every member of the civilian staff of An Garda Síochána who is a civil servant of the Government immediately before the coming into operation of this section and who is designated by order of the Minister for the purposes of this section shall, on being so designated, become a member of garda staff.

• (6) Before making an order under subsection (5), the Minister shall—

• (a) notify in writing any recognised trade union or staff association concerned of the Minister’s intention to do so, and

• (b) consider, within such time as may be specified in the notification under paragraph (a), any representations made by that trade union or staff association in relation to the matter.

• (7) The Minister shall, not less than 24 months after the coming into operation of this section, make an order under subsection (5).

• (8) Schedule 3 applies to civilian staff who become members of garda staff pursuant to an order under subsection (5).

55. Superannuation (Part 2)

55. (1) The Garda Commissioner shall, with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, make a scheme or schemes for the granting of superannuation benefits to or in respect of any person appointed as a member of garda staff or any person who, on becoming a member of garda staff, does not become a member of the Single Public Service Pension Scheme.

• (2) A scheme under this section shall fix the time and conditions of retirement of all persons to or in respect of whom superannuation benefits are payable under the scheme or schemes and different times and conditions may be fixed in respect of different classes of persons.

• (3) The Garda Commissioner may, with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, make a scheme amending a scheme under this section including a scheme under this subsection.

• (4) A scheme under this section shall, if approved by the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, be carried out by the Garda Commissioner in accordance with its terms.

• (5) A scheme under this section shall include a provision for appeals from a decision relating to a superannuation benefit under the scheme.

• (6) Where any dispute arises as to the claim of any person to, or the amount of, any superannuation benefit payable pursuant to a scheme or schemes under this section, such dispute shall be submitted to the Minister who shall refer it to the Minister for Public Expenditure, National Development Plan Delivery and Reform, whose decision shall be final.

• (7) No superannuation benefits shall be granted by the Garda Commissioner to or in respect of a person on ceasing to be a member of the garda staff otherwise than—

• (a) in accordance with a scheme or schemes under this section, or

• (b) with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform.

• (8) A scheme under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the scheme is passed by either such House within the next 21 days on which that House has sat after the scheme is laid before it, the scheme shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

• (9) Subsection (8) shall, with all necessary modifications, apply to an amendment to a scheme under this section as it applies to a scheme under this section.

• (10) In this section—

“amending”, in relation to a scheme under this section, includes revoking the scheme;

“superannuation benefit” means any pension, gratuity or other allowance payable to or in respect of a person ceasing to be a member of garda staff.

56. Direction and control of An Garda Síochána

56. Members of garda personnel shall—

• (a) be subject to the direction and control of the Garda Commissioner in carrying out their functions (including any functions held by virtue of the member’s particular rank or grade),

• (b) carry out lawful orders, and

• (c) perform all appointed duties and attend to all matters within the scope of the member’s office or area of responsibility in a lawful, professional, punctual and prompt manner.

57. Duty of members of garda personnel to account

57. (1) A member of garda personnel shall, when directed to do so by a more senior member of garda personnel, account for any act done, or omission made, by the first mentioned member while on duty.

• (2) A failure by a member of garda personnel to comply with a direction under subsection (1) shall be the subject of disciplinary action in accordance with the Conduct Regulations or the conduct code applicable to the member concerned, as the case may be.

• (3) A statement or admission made by a member of garda personnel pursuant to a direction under subsection (1) shall not be admissible as evidence in proceedings brought against that member for an offence.

• (4) Upon the giving of a direction under subsection (1) to a member of garda personnel, the more senior member of garda personnel concerned shall inform the member concerned—

• (a) that a failure to comply with the direction may lead to dismissal from An Garda Síochána, and

• (b) of the effect of subsection (3).

• (5) In this section, “more senior member of garda personnel” means—

• (a) in the case of a member of An Garda Síochána, a member of An Garda Síochána of a higher rank or a member of garda staff of a grade equivalent to a higher rank, and

• (b) in the case of a member of garda staff, a member of garda staff of a higher grade or a member of An Garda Síochána of a rank equivalent to a higher grade.

58. Undertaking by members of garda staff

58. (1) Subject to subsection (3), a member of garda staff shall, before beginning his or her duties as a member of garda staff, give an undertaking that he or she will faithfully perform those duties.

• (2) An undertaking by a member of garda staff under subsection (1) shall be given and recorded in such manner as the Garda Commissioner may from time to time determine.

• (3) Subsection (1) shall not apply to a person who becomes a member of garda staff pursuant to an order under section 54(5).

59. Representative associations

59. (1) Subject to section 252(2), the Minister may make regulations providing for the establishment of one or more than one association, for all or any one or more than one of the ranks of An Garda Síochána below the rank of Assistant Garda Commissioner, for the purpose of representing members of An Garda Síochána in all matters affecting their welfare and efficiency (including pay, pensions and conditions of service).

• (2) An association established in accordance with subsection (1)—

• (a) shall be independent of, and not associated with, any person or body outside An Garda Síochána, and

• (b) without prejudice to paragraph (a), may employ persons who are not members of An Garda Síochána.

• (3) A member of An Garda Síochána shall not be or become a member of any trade union or association, other than an association established in accordance with subsection (1), any object of which is to control or influence the pay, pensions or conditions of service of An Garda Síochána.

• (4) Where any question arises regarding whether any body or association is a trade union or association to which subsection (3) applies, the question shall be determined by the Minister whose determination shall be final.

• (5) The Minister may, notwithstanding subsection (2), authorise in writing an association established in accordance with subsection (1) to be associated with a person or body outside An Garda Síochána in such cases and in such manner and subject to such conditions or restrictions as he or she may specify.

• (6) The Minister may vary or withdraw an authorisation under subsection (5).

• (7) An association established in accordance with subsection (1) for the purpose of representing members of An Garda Síochána holding the rank of garda may include a trainee and a person deemed to have been admitted as a trainee under section 53(3) as a trainee.

• (8) A reference in this Act to an association established in accordance with subsection (1) shall be construed as including a reference to—

• (a) an association established under section 18(1) of the Act of 2005,

• (b) an association established under section 14 of the Police Forces Amalgamation Act 1925, and

• (c) an association established under section 13 of the Garda Síochána Act 1924.

60. Proof of membership, rank or grade in An Garda Síochána

60. In legal proceedings, a person purporting to be a member of An Garda Síochána of any rank or a member of garda staff of any grade shall be, in the absence of evidence to the contrary, presumed to be a member of An Garda Síochána of that rank or a member of garda staff of that grade, as the case may be.

Chapter 6 Governance and accountability of An Garda Síochána

61. Setting of priorities by Authority for policing services

61. (1) The Authority shall, with the approval of the Minister, determine priorities for An Garda Síochána in performing its functions relating to policing services (in this Act referred to as “policing priorities”).

• (2) Before determining policing priorities, the Authority shall consult with—

• (a) the Garda Commissioner,

• (b) the National Office, and

• (c) such other persons as the Authority considers appropriate.

• (3) When determining policing priorities, the Authority shall have regard to the policing principles.

• (4) Where the Minister approves the determination of policing priorities, he or she shall notify the Authority in writing of that approval and, at the same time, give the Authority a copy of the policing priorities as so approved.

• (5) The Authority shall, as soon as practicable after it receives a notification under subsection (4), cause a copy of the policing priorities to be provided to the Minister, the Garda Commissioner and the Board.

• (6) The Minister shall, as soon as practicable after he or she receives a copy of the policing priorities under subsection (5), cause a copy of the policing priorities to be laid before each House of the Oireachtas.

• (7) The Authority shall ensure that, as soon as practicable after a copy of the policing priorities is laid under subsection (6), the policing priorities are published on a website maintained by or on behalf of the Authority or in such other manner as the Authority considers appropriate.

• (8) The Authority shall, from time to time as it thinks appropriate, review the policing priorities and make such revisions thereto as it thinks fit.

• (9) In this Part, unless the context otherwise requires, references—

• (a) to the determination of such priorities shall be construed as including references to the revision of such priorities, and

• (b) to such priorities shall be construed as including references to such priorities as so revised.

62. Determination of priorities by Minister for security services

62. (1) The Minister may—

• (a) determine priorities for An Garda Síochána in performing its functions relating to security services (in this Act referred to as “security priorities”), and

• (b) specify levels of performance (in this Part referred to as “performance targets”) by An Garda Síochána in respect of each priority referred to in paragraph (a) by which the effectiveness of An Garda Síochána in meeting each such priority can be measured by the Minister.

• (2) Before determining security priorities under subsection (1)(a) or specifying performance targets under subsection (1)(b), the Minister shall consult with—

• (a) the Garda Commissioner, and

• (b) such other persons as the Minister considers appropriate.

• (3) The Minister shall provide the Garda Commissioner with details in writing of the security priorities determined under subsection (1)(a) and the performance targets specified under subsection (1)(b).

• (4) Subject to subsection (5), the Minister shall, as soon as practicable after he or she determines security priorities and specifies performance targets under paragraph (a) or paragraph (b) of subsection (1), cause a copy of the priorities and targets—

• (a) to be laid before each House of the Oireachtas, and

• (b) to be published on a website maintained by or on behalf of the Minister or in such other manner as the Minister considers appropriate.

• (5) The Minister may exclude from the copy of the security priorities and performance targets to be laid before each House of the Oireachtas under subsection (4)(a) or published under subsection (4)(b), any matter that, in his or her opinion—

• (a) would be prejudicial to the interests of the security of the State, or

• (b) might facilitate the commission of an offence, prejudice a criminal investigation or jeopardise the safety of any person.

• (6) The Garda Commissioner shall, in such form and within such time as may be specified by the Minister, inform the Minister of the measures taken to achieve the performance targets and the outcome of those measures.

• (7) The Minister may, from time to time as he or she thinks appropriate, review the security priorities and the performance targets, or both, and make such revisions thereto as he or she thinks fit.

• (8) In this Part, unless the context otherwise requires, references—

• (a) to the determination of such priorities shall be construed as including references to the revision of such priorities,

• (b) to the specification of such targets shall be construed as including references to the revision of such targets, and

• (c) to such priorities or targets, or both, as the case may be, shall be construed as including references to such priorities or targets, or both, as the case may be, as so revised.

63. Strategic plan

63. (1) Subject to subsection (2), the Garda Commissioner shall, at the request of the Board and in accordance with this section, within 6 months after the coming into operation of section 11 and not later than the expiration of each subsequent 3 year period following that coming into operation, prepare and submit to the Minister a strategic plan for An Garda Síochána in respect of the period of 3 years immediately following the year in which the plan is so submitted.

• (2) A strategic plan shall not be submitted to the Minister unless it has been adopted by the Board.

• (3) A strategic plan shall—

• (a) be prepared in such form and manner as may be in accordance with any directions issued by the Minister,

• (b) specify in relation to the period to which the plan relates—

• (i) the main objectives (including the reasons for each objective) of An Garda Síochána,

• (ii) the strategies that will be pursued in order to achieve the main objectives,

• (iii) where reasonably practicable, the outcomes by which the achievement of the main objectives may be measured,

• (iv) the uses for which the Garda Commissioner proposes to apply the resources of An Garda Síochána, and

• (v) any other information connected with the functions of An Garda Síochána which the Board or the Garda Commissioner considers appropriate,

and

• (c) except in the case of the first such plan, include a review and evaluation of the performance by An Garda Síochána of its functions under this Act in the previous 3 years.

• (4) The Garda Commissioner shall, before preparing a strategic plan, consult with such persons as he or she considers appropriate.

• (5) In preparing a strategic plan, the Garda Commissioner shall have regard to—

• (a) the views of such persons as may be consulted under subsection (4),

• (b) such views of the Authority as may be provided under section 122(2)(p),

• (c) the policies of the Government or any Minister of the Government to the extent that those policies may affect, or relate to, the functions of An Garda Síochána,

• (d) the policing principles,

• (e) the policing priorities,

• (f) the security priorities,

• (g) the national strategy, and

• (h) the resources reasonably and prudently expected to be available to An Garda Síochána for the period to which the plan relates and the need to ensure the most effective and efficient use of those resources.

• (6) The Minister shall, within 3 months of a strategic plan being submitted to him or her under subsection (1)—

• (a) approve the plan without amendment, or

• (b) having consulted with the Board, issue to the Board such directions regarding amendments to the plan as the Minister considers necessary.

• (7) The Minister, within 3 months of a strategic plan being submitted to him or her under subsection (1)—

• (a) where the plan is amended in accordance with any directions that the Minister may give under subsection (6)(b), shall approve it, or

• (b) where the plan is not amended in accordance with any directions that may be given by the Minister under subsection (6)(b), may refuse to approve it.

• (8) A strategic plan may be amended—

• (a) by the Minister at any time having consulted with the Board, or

• (b) by the Board where—

• (i) the Board submits an amendment to the Minister for his or her approval, and

• (ii) the amendment is approved by the Minister.

• (9) Subsections (3) to (5) shall apply with the necessary modifications in respect of an amendment by the Board under subsection (8)(b) of a strategic plan.

• (10) Nothing in a strategic plan shall be taken to prevent or limit the performance by the Garda Commissioner or the Board of their respective functions under this Act.

64. Publication and implementation of strategic plan

64. (1) Subject to subsection (3), the Minister shall, as soon as practicable, cause a copy of a strategic plan to be laid before each House of the Oireachtas—

• (a) after the plan is approved by the Minister under subsection (6)(a) or (7)(a) of section 63,

• (b) where the plan is amended by the Minister in accordance with section 63(8)(a), after such amendment, and

• (c) where the plan is amended by the Board in accordance with section 63(8)(b), after such amendment is approved by the Minister under subparagraph (ii) of that section.

• (2) The Garda Commissioner shall ensure that, as soon as practicable after a copy of a strategic plan is laid before each House of the Oireachtas, the plan as laid is published on a website maintained by or on behalf of An Garda Síochána or in such other manner as the Minister may specify.

• (3) The Minister may exclude from the copy of a strategic plan to be laid before each House of the Oireachtas under subsection (1) or published under subsection (2) any matter that, in his or her opinion—

• (a) would be prejudicial to the interests of the security of the State, or

• (b) might facilitate the commission of an offence, prejudice a criminal investigation or jeopardise the safety of any person.

• (4) The Board, in consultation with the Garda Commissioner, shall provide the Minister with reports on the implementation of the strategic plan—

• (a) as part of the annual report (within the meaning of section 70), and

• (b) in such other manner and at such intervals as the Minister may direct.

65. Annual service plan

65. (1) The Garda Commissioner shall, before the expiry of the specified period in any year, prepare an annual service plan for An Garda Síochána for the following year and submit it to the Minister for approval with or without amendment.

• (2) Subject to subsection (5), an annual service plan prepared by the Garda Commissioner shall not be submitted to the Minister under subsection (1) unless it has been adopted by the Board.

• (3) An annual service plan shall—

• (a) be prepared in such form and manner as may be in accordance with any directions issued by the Minister,

• (b) set out the type, and volume, of services to be provided by An Garda Síochána for the period to which the plan relates,

• (c) set out the objectives to be achieved through the services to be provided and contain estimates of the financial resources required to meet each such objective,

• (d) set out the performance targets to be achieved in relation to each objective referred to in paragraph (c),

• (e) set out any capital expenditure proposed by An Garda Síochána,

• (f) set out estimates of the income and expenditure of An Garda Síochána for the period to which the plan relates,

• (g) be consistent with the resources reasonably and prudently expected to be available to An Garda Síochána for the period to which the plan relates,

• (h) set out estimates of the number of garda personnel for the period to which the plan relates and the services to which the plan relates,

• (i) be consistent with any directives issued by the Minister under section 37, and

• (j) contain such other information as the Minister may specify.

• (4) When preparing an annual service plan, the Garda Commissioner shall—

• (a) ensure that the plan is not inconsistent with—

• (i) the policing priorities,

• (ii) the security priorities,

• (iii) the strategic plan as laid under section 64(1), and

• (iv) any directive issued by the Minister under section 37,

and

• (b) have due regard to—

• (i) such views of the Authority as may be provided under section 122(2)(q),

• (ii) the policies and objectives of the Government or any Minister of the Government to the extent that those policies may affect, or relate to, the functions of An Garda Síochána, and

• (iii) the requirement to exercise the highest standards of prudent and effective financial and budgetary management, including with regard to the achievement of value for money and recognition of the importance of operating within authorised financial and staffing resources.

• (5) Where the Garda Commissioner fails to submit an annual service plan adopted by the Board to the Minister before the expiry of the specified period, the Minister may, in writing, issue a direction to the Garda Commissioner to prepare and submit an annual service plan to him or her not later than—

• (a) 10 days after the date on which the Minister issues the direction to the Garda Commissioner, or

• (b) such earlier date as may be specified in the direction.

• (6) An annual service plan submitted to the Minister by the Garda Commissioner pursuant to subsection (5) shall be deemed to have been adopted by the Board.

• (7) The Minister shall, not later than 28 days after the submission to him or her of an annual service plan under this section—

• (a) approve the plan,

• (b) approve the plan with such amendments as the Minister, having consulted with the Garda Commissioner, may determine, or

• (c) issue a direction to the Garda Commissioner under subsection (8) to amend the plan.

• (8) The Minister may direct the Garda Commissioner to amend an annual service plan where, in the opinion of the Minister, the plan—

• (a) is not in compliance with subsection (3), or

• (b) has been prepared by the Garda Commissioner without properly taking into account the matters referred to in subsection (4).

• (9) The Garda Commissioner shall comply with a direction issued to him or her under this section.

• (10) The Minister shall, not later than 14 days after the submission to him or her of an annual service plan amended in accordance with a direction under this section, approve the plan.

• (11) Where an annual service plan is the subject of a direction issued under this section to amend it, the Minister may refuse to approve the plan unless it is amended in accordance with the direction.

• (12) Subject to subsection (14), the Minister shall, as soon as practicable, cause a copy of an annual service plan to be laid before each House of the Oireachtas—

• (a) after the plan is approved by the Minister under paragraph (a) or (b) of subsection (7), or

• (b) where the plan is amended pursuant to a direction issued under subsection (8), after such amendment.

• (13) The Garda Commissioner shall ensure that, as soon as practicable after a copy of an annual service plan is laid before each House of the Oireachtas, the plan as laid is published on a website maintained by or on behalf of An Garda Síochána or in such other manner as the Minister may specify.

• (14) The Minister may exclude from the copy of an annual service plan to be laid before each House of the Oireachtas under subsection (12) or section 66(10) any matter that, in his or her opinion—

• (a) would be prejudicial to the interests of the security of the State, or

• (b) might facilitate the commission of an offence, prejudice a criminal investigation or jeopardise the safety of any person.

• (15) In this section, “specified period”, in relation to a year, means—

• (a) the period ending 42 days after the date of publication by the Government of the Estimates for Public Services (within the meaning of section 17 of the Ministers and Secretaries (Amendment) Act 2011) for that year, or

• (b) such other period as the Minister may allow.

66. Amendment of annual service plan following approval under section 65

66. (1) The Minister may, after approving an annual service plan under section 65, direct the Garda Commissioner to submit an amended annual service plan and shall specify in the direction the manner in which the plan is to be amended.

• (2) Subsections (2) to (9) of section 65 shall apply with the necessary modifications in respect of a direction by the Minister under subsection (1).

• (3) The Garda Commissioner may, subject to subsections (4) and (5), amend an annual service plan that has been laid before each House of the Oireachtas under subsection (10).

• (4) Subsections (2) to (4) of section 65 shall apply with the necessary modifications in respect of an amendment of an annual service plan in accordance with subsection (3).

• (5) The Garda Commissioner shall, as soon as practicable and in any event not later than 5 days after the adoption of an amended annual service plan by the Board, submit the plan to the Minister.

• (6) The Minister may, within 21 days after receiving an annual service plan amended in accordance with subsection (3)—

• (a) direct the Garda Commissioner to further amend the plan specifying the manner in which the plan is to be amended, or

• (b) notify the Garda Commissioner that he or she intends to amend the plan in consultation with him or her.

• (7) The Garda Commissioner shall comply with a direction issued to him or her under subsection (6)(a).

• (8) Unless a direction or notification under subsection (6) is issued by the Minister within the period specified in that subsection, the annual service plan as amended in accordance with subsection (3) shall be deemed to have been approved by the Minister immediately before the end of that period.

• (9) Where the Minister issues a direction in accordance with subsection (6)(a), any amendment of an annual service plan by the Garda Commissioner in accordance with subsection (3) shall have no effect until it is approved by the Minister.

• (10) Subject to section 65(14), the Minister shall, as soon as practicable, cause a copy of an annual service plan amended in accordance with this section to be laid before each House of the Oireachtas—

• (a) where the plan is amended pursuant to a direction under subsection (1), after such amendment, or

• (b) where the plan is amended in accordance with subsection (3)—

• (i) after such amendment is approved by the Minister, or

• (ii) where subsection (8) applies, after the expiry of the period referred to in that section.

• (11) The Garda Commissioner shall ensure that, as soon as practicable after a copy of an annual service plan is laid before each House of the Oireachtas under subsection (10), the plan as laid is published on a website maintained by or on behalf of An Garda Síochána or in such other manner as the Minister may specify.

67. Implementation of annual service plan

67. (1) The Garda Commissioner shall manage the services set out in an annual service plan, as laid under section 65(12) or section 66(10), so as to ensure that those services are delivered, in so far as practicable, in accordance with the plan and in a manner that does not exceed the resources available to An Garda Síochána for the period to which the plan relates.

• (2) The Garda Commissioner shall, as soon as practicable after he or she forms the opinion that any actions, proposed actions, omissions or proposed omissions by him or her will have the effect of An Garda Síochána exceeding the resources available to it for the period to which an annual service plan relates, so inform the Board and the Minister.

68. Capital plan

68. (1) The Minister may, having consulted with the Minister for Public Expenditure, National Development Plan Delivery and Reform, request the Garda Commissioner to submit to him or her for approval a plan for capital expenditure for An Garda Síochána.

• (2) A capital plan shall—

• (a) be prepared in such form and contain such information, and

• (b) relate to such period,

as may be specified by the Minister.

• (3) In preparing a capital plan, the Garda Commissioner shall have regard to—

• (a) the resources reasonably expected to be available to An Garda Síochána for the period to which the plan relates, and

• (b) any priorities of relevance to such a plan that may be determined by the Minister for the period to which the plan relates.

• (4) The Garda Commissioner shall not submit a capital plan to the Minister unless it has been adopted by the Board.

• (5) A capital plan shall be submitted to the Minister within the specified period.

• (6) If the Garda Commissioner fails to submit a capital plan to the Minister within the specified period, the Minister may, in writing, issue a direction to the Garda Commissioner to prepare and submit a capital plan to him or her not later than—

• (a) 10 days after the date on which the Minister issues the direction to the Garda Commissioner, or

• (b) such earlier date as may be specified in the direction.

• (7) The Garda Commissioner shall comply with a direction issued to him or her under this section.

• (8) A capital plan submitted to the Minister by the Garda Commissioner pursuant to a direction under subsection (6) shall be deemed to have been adopted by the Board.

• (9) The Minister shall, not later than 21 days after receiving a capital plan under subsection (1) or pursuant to a direction under subsection (6)—

• (a) approve the plan,

• (b) approve the plan with such amendments as the Minister, having consulted with the Garda Commissioner, may determine, or

• (c) issue a direction to the Garda Commissioner under subsection (10) to amend the plan.

• (10) The Minister may direct the Garda Commissioner to amend a capital plan submitted to him or her under this section where, in the opinion of the Minister, the plan—

• (a) is not in compliance with subsection (2), or

• (b) has been prepared by the Garda Commissioner without sufficient regard to the matters referred to in subsection (3).

• (11) The Minister may at any time direct the Garda Commissioner to amend a capital plan.

• (12) The Garda Commissioner may, with the approval of the Board and subject to the prior consent of the Minister, amend a capital plan.

• (13) In this section, “specified period” means—

• (a) 21 days after the Garda Commissioner receives a request from the Minister under subsection (1), or

• (b) such longer period as the Minister may specify.

69. Publication and implementation of capital plan

69. (1) Subject to subsection (3), the Minister shall, as soon as practicable, cause a copy of a capital plan to be laid before each House of the Oireachtas—

• (a) after the plan is approved by the Minister under paragraph (a) or (b) of section 68(9), and

• (b) where the plan is amended—

• (i) pursuant to a direction under subsection (10) or (11) of section 68, or

• (ii) by the Garda Commissioner in accordance with section 68(12),

after such amendment.

• (2) The Garda Commissioner shall ensure that, as soon as practicable after a copy of a capital plan is laid before each House of the Oireachtas, the plan as laid is published on a website maintained by or on behalf of An Garda Síochána or in such other manner as the Minister may specify.

• (3) The Minister may exclude from the copy of a capital plan to be laid before each House of the Oireachtas any matter that, in his or her opinion—

• (a) would be prejudicial to the interests of the security of the State, or

• (b) might facilitate the commission of an offence, prejudice a criminal investigation or jeopardise the safety of any person.

• (4) The Garda Commissioner shall take steps to ensure that the capital expenditure under a capital plan as laid under subsection (1) does not exceed the resources available to An Garda Síochána for such expenditure for the period to which the plan relates.

• (5) The Garda Commissioner shall, as soon as practicable after he or she forms the opinion that any actions, proposed actions, omissions or proposed omissions by him or her will have the effect of An Garda Síochána exceeding the resources available to it for the period to which a capital plan relates, so inform the Board and the Minister.

70. Annual report

70. (1) The Garda Commissioner shall, not later than 4 months after the end of each year, prepare and submit to the Minister a report on the performance of An Garda Síochána during the preceding year (in this section referred to as an “annual report”).

• (2) An annual report shall not be submitted to the Minister unless it has been adopted by the Board.

• (3) An annual report shall, in respect of the year to which it relates, include—

• (a) a general statement of the services provided and activities undertaken by An Garda Síochána,

• (b) a report on the implementation of the strategic plan as laid under section 64(1),

• (c) a report on the implementation of the annual service plan as laid under section 65(12) or 66(10), including the achievement of the performance targets,

• (d) a report on the implementation of the capital plan as laid under section 69(1),

• (e) a statement of An Garda Síochána’s arrangements for implementing and maintaining adherence to its governance framework,

• (f) a report on the implementation of any directives issued by the Minister under section 37, and

• (g) any other matters that the Board thinks fit.

• (4) Subject to subsection (6), the Minister shall, as soon as practicable after a copy of the annual report is submitted to him or her under subsection (1), cause a copy of it to be laid before each House of the Oireachtas.

• (5) The Garda Commissioner shall ensure that, as soon as practicable after a copy of the annual report is laid before each House of the Oireachtas, the report as laid is published on a website maintained by or on behalf of An Garda Síochána or in such other manner as the Minister may specify.

• (6) The Minister may exclude from the copy of the annual report to be laid before each House of the Oireachtas any matter that, in his or her opinion—

• (a) would be prejudicial to the interests of the security of the State, or

• (b) might facilitate the commission of an offence, prejudice a criminal investigation or jeopardise the safety of any person.

71. Governance framework for An Garda Síochána

71. (1) The Board shall, as soon as practicable after the coming into operation of section 11, submit to the Minister for his or her approval a framework (in this Part referred to as a “governance framework”) that includes an outline of—

• (a) the guiding principles applicable to An Garda Síochána as a public body having functions relating to policing services and security services,

• (b) the managerial, organisational and governance structures of An Garda Síochána, including the roles and responsibilities of the Board and the Garda Commissioner,

• (c) the processes and guidelines to be followed to ensure compliance with the reporting requirements imposed on the Garda Commissioner by or under this Act or any other enactment, and

• (d) the internal controls in An Garda Síochána, including its procedures relating to internal audits, risk management, public procurement, financial reporting and protected disclosures.

• (2) In preparing, or making any revisions to, the governance framework, the Board shall—

• (a) consult with the Garda Commissioner, and

• (b) have regard to any directives issued by the Minister under section 37.

• (3) The Minister shall, as soon as practicable after a governance framework is submitted to him or her under subsection (1), approve, with or without modifications, the governance framework.

• (4) The Board shall review the governance framework periodically and at such times as may be specified by the Minister.

• (5) The Board shall, as soon as practicable, after the approval by the Minister under subsection (3) of the governance framework, arrange for the publication of the framework on a website maintained by or on behalf of An Garda Síochána or in such other manner as the Minister may specify.

• (6) In this section, unless the context otherwise requires, references—

• (a) to the preparation of a governance framework shall be construed as including references to the preparation of revisions to such a framework, and

• (b) to the governance framework shall be construed as including references to such framework as so revised.

72. Accountability of Garda Commissioner for accounts of An Garda Síochána

72. (1) The Garda Commissioner shall be the accounting officer in relation to the appropriation accounts of An Garda Síochána for the purposes of the Comptroller and Auditor General Acts 1866 to 1998.

• (2) Whenever required to do so by the Committee of Public Accounts, the Garda Commissioner shall give evidence to it on the following matters:

• (a) the regularity and propriety of the transactions recorded or required to be recorded in any book or record of account subject to audit by the Comptroller and Auditor General;

• (b) the economy and the efficiency of An Garda Síochána in using its resources;

• (c) the systems, procedures and practices employed by An Garda Síochána for evaluating the effectiveness of its operations;

• (d) any matter affecting An Garda Síochána that is referred to in—

• (i) a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act 1993, or

• (ii) any other report of the Comptroller and Auditor General that is laid before Dáil Éireann in so far as the report relates to a matter specified in paragraph (a), (b) or (c).

• (3) In carrying out duties under subsection (2), the Garda Commissioner shall not—

• (a) question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such policy,

• (b) discuss matters relating to the security of the State,

• (c) provide information, other than financial information, relating to specific criminal investigations or prosecutions except an investigation or prosecution relating to money or assets for which he or she is the accounting officer, or

• (d) provide information that might facilitate the commission of an offence, prejudice a criminal investigation or prosecution or jeopardise the safety of any person.

73. Attendance of Garda Commissioner before other Oireachtas committees

73. (1) Subject to subsection (2), the Garda Commissioner shall, at the request in writing of an Oireachtas committee, attend before it to give account for the general administration of An Garda Síochána.

• (2) The Garda Commissioner shall not be required to give account before an Oireachtas committee for any matter which is, has been, or may at a future time be, the subject of proceedings before a court or tribunal in the State.

• (3) The Garda Commissioner shall, where of the opinion that subsection (2) applies to a matter about which he or she is requested to give account before an Oireachtas committee, inform the committee of that opinion and the reasons for the opinion.

• (4) The information required under subsection (3) shall be given to the Oireachtas committee in writing unless it is given when the Garda Commissioner is before the committee.

• (5) Where, on being informed of the Garda Commissioner’s opinion about the matter, the Oireachtas committee decides not to withdraw its request relating to the matter, the High Court may, on application under subsection (6), determine whether subsection (2) applies to the matter.

• (6) The Garda Commissioner or the Oireachtas committee may apply in a summary manner to the High Court for a determination under subsection (5), but only where the application is made within 21 days after the date on which the Garda Commissioner is informed of the committee’s decision not to withdraw its request.

• (7) Pending the determination under subsection (5) of an application under subsection (6), the Garda Commissioner shall not attend before the Oireachtas committee to give account for the matter that is the subject of the application.

• (8) Where the High Court determines under subsection (5) that subsection (2) applies to the matter, the Oireachtas committee shall withdraw its request in so far as it relates to the matter, but where the Court determines that subsection (2) does not apply, the Garda Commissioner shall attend before the committee to give account for the matter.

• (9) In carrying out duties under this section, the Garda Commissioner shall not—

• (a) question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such policy,

• (b) discuss matters relating to the security of the State,

• (c) provide information relating to specific criminal investigations or prosecutions, or

• (d) provide information that might facilitate the commission of an offence, prejudice a criminal investigation or prosecution or jeopardise the safety of any person.

• (10) With the permission of the chairperson of an Oireachtas committee making a request under subsection (1)—

• (a) the chairperson of the Board, or

• (b) a member of garda personnel nominated by the Garda Commissioner,

may attend before the committee in place of the Garda Commissioner to give an account of the general administration of An Garda Síochána, and in that case a reference in subsections (2) to (9) to the Garda Commissioner shall be construed as a reference to the person attending in his or her place.

74. Audit committee

74. (1) As soon as practicable after the coming into operation of section 11, the Board shall establish a committee to be known as the audit committee to perform the functions specified in section 75.

• (2) The audit committee shall be appointed by the Board and shall comprise the following members:

• (a) not fewer than 3 of the members of the Board;

• (b) not fewer than 4 other persons who, in the opinion of the Board, have the relevant skills and experience to perform the functions of the committee, at least one of whom shall hold a professional qualification in accountancy or auditing.

• (3) The chairperson of the audit committee shall be appointed by the Board from among the persons appointed under subsection (2)(b).

• (4) A member of the audit committee shall—

• (a) hold office upon such terms and conditions (including terms and conditions relating to remuneration and allowances for expenses) as may be determined by the Minister with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, and

• (b) be paid out of moneys at the disposal of An Garda Síochána.

• (5) The Board may at any time remove a member of the audit committee for stated reasons.

• (6) The Board may determine the terms of reference and regulate the procedure of the audit committee.

• (7) A member of the audit committee may resign from the committee by notice in writing addressed to the Board and the resignation shall take effect on the date the Board receives the notice, or, if a date is specified in the notice and the Board agrees to that date, on that date.

• (8) The audit committee shall provide the Board with such information as the Board may from time to time require, in respect of the committee’s activities and operations, for the purposes of the performance by the Board of its functions.

• (9) The audit committee may act notwithstanding one or more than one vacancy in its membership.

75. Functions of audit committee

75. (1) The audit committee shall, on and after the relevant day, have the following functions:

• (a) to advise the Garda Commissioner on governance and financial matters relating to his or her functions under this Act and any other enactment;

• (b) to report in writing at least once in every year to the Garda Commissioner on the matters referred to in paragraph (a) and on the activities of the committee in the previous year and provide a copy of that report to the Board and the Minister;

• (c) to advise the Board on governance and financial matters relating to its functions;

• (d) to report in writing at least once in every year to the Board on the matters referred to in paragraph (c) and provide a copy of that report to the Minister.

• (2) The functions of the audit committee under paragraphs (a) and (c) of subsection (1) shall include the provision of advice regarding the following matters:

• (a) the proper implementation of Government guidelines on governance and financial issues;

• (b) compliance by An Garda Síochána with—

• (i) section 67 and subsections (4) and (5) of section 69, and

• (ii) any other obligations imposed by law relating to governance and financial matters;

• (c) compliance by the Garda Commissioner with section 40;

• (d) the appropriateness, effectiveness and efficiency of the procedures of An Garda Síochána relating to—

• (i) public procurement,

• (ii) seeking sanction for expenditure and compliance with that sanction,

• (iii) the acquisition, holding and disposal of assets,

• (iv) risk management,

• (v) financial reporting,

• (vi) internal audits,