The Garda Síochána Act 2005 sets out a scheme by which the investigation of complaints made to the Garda Síochána Ombudsman Commission (GSOC) may be carried out. All allegations against Gardaí of criminal offences are directly investigated by GSOC's own investigators. With regard to allegations of breaches of discipline, these may be referred by GSOC, at its discretion, to the Garda Commissioner for investigation, with or without supervision by GSOC.
The objective of the Act in giving this discretion to GSOC is to ensure that it can focus resources on directly investigating the more serious complaints, while also recognising the responsibility of the Garda Commissioner and senior Garda management for discipline in the Garda Síochána.