A Garda assessment has found there is no evidence of the IRA Army Council meeting or functioning within the Republic of Ireland.
However, Gardaí say there are no major differences between their own assessment and that of the PSNI, which says the body continues to remain in place in a reduced form.
A report commissioned by the British government said the IRA still exists, and that IRA members believe the Army Council is responsible for both the IRA and Sinn Féin.
DUP ministers have rejoined the Northern government on the basis that the IRA has not approved criminal acts by its members.
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