Garda Commissioner Drew Harris has declined to clarify his comments on Sinn Féin and the IRA, where he stated last week that the force holds the same view as the PSNI.
A report published by the PSNI states that it is its view that both Sinn Féin and the IRA are strategically overseen by the Provisional Army Council.
"I've no regrets and I think my comments were entirely clear so there's no need for a clarification," he told reporters at a meeting with the Policing Authority yesterday.
"I would never engage in political interference and my comments require no clarification.
"I think it's obvious that I do stand over those comments," he said.
"I outlined [his position on Sinn Féin and the IRA] on Friday and I have no intention to further clarify or amplify those comments.
"As Garda Commissioner I did provide the position of An Garda Síochána."
Mr Harris was at a Garda passing-out ceremony at Templemore College in Co Tipperary last week where he was reported to have said the Garda's view of the relationship between the Provisional Army Council, the IRA and Sinn Féin was the same as that of the PSNI.
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Justice Minister Charlie Flanagan and four of his predecessors have weighed in behind Garda Commissioner Drew Harris after he said he believes the Provisional IRA's army council is still active and oversees Sinn Féin.