With respect to Garda resources, while the Companies Act 2014 provides for the secondment of Gardaí to the Office of the Director of Corporate Enforcement (ODCE), the Director and the Garda Commissioner are independent in their functions and the assignment of Gardaí to the ODCE is an operational matter for both the Director and the Commissioner.
There are currently 8 members of An Garda Síochána seconded to ODCE from the Garda National Economic Crime Bureau, as follows:
- 1 Detective Inspector
- 3 Detective Sergeant
- 4 Detective Garda
The Department is aware that a request for Garda resources has been made and 6 assignments will be made by year-end.
There are no officers from the Revenue Commissioners working in the ODCE but there is close liaison with the Revenue Commissioner where appropriate.