Minister for Defence Simon Coveney has said he does not believe Sinn Féin is telling the truth about the current status of IRA structures.
He said Minister for Justice Frances Fitzgerald had asked Garda Commissioner Nóirín O'Sullivan for a fresh assessment of the IRA because there had been two murders in Belfast recently.
“The assessment of the PSNI is that there may have been involvement of either current or former IRA members,” he said.
Mr Coveney said everybody agreed that the Provisional IRA no longer existed in the way that it had done in the past.
“What may exist now are structures that were formerly part of an IRA terror structure that are now continuing to be active in criminality. That is obviously a concern.”
Tánaiste Joan Burtono said she expects the updated assessment of the Provisional IRA being carried out by Ms O’Sullivan to be completed in advance of the general election.
“The first meeting of the Cabinet is next week and I anticipate there will be an opportunity for a detailed discussion at that point,” she said.
Mr Coveney told RTÉ's Morning Ireland that Sinn Féin figures were wrong to characterise the situation as "some sort of political conspiracy".
He said Sinn Féin had a responsibility to be honest with people and he did not think that was happening.
"According to Sinn Féin everybody else is wrong and they are right...We are expected to believe that every time Sinn Fein come under pressure on this issue that they're telling the truth and everybody else has a political agenda."
Mr Coveney said: “We have a leader of Sinn Fein who still tells people that he was never a member of the IRA and yet at the weekend talks about the IRA as an undefeated army.”
He said he did not think it was credible to suggest the IRA had gone away and its former members were now working in GAA and soccer clubs and as community workers.
“People who ignore the realities of how we live today I think are being naïve.”
Speaking on the same programme, Sinn Féin Cavan Monaghan TD Caoimhghín Ó Caoláin said the Belfast murders were being used by political rivals as a concerted means of smearing his party’s “political project”.
He said there was no place in Sinn Féin for those involved in criminal activity of any description but that some individuals who were previously members or activists could be.
“The fact of the matter is the IRA no longer exists. Sinn Féin would under no circumstances have an truck with any organisation or individuals who would be involved in those type of activities. People who are involved in the murders of Kevin McGuigan and Gerard ‘Jock’ Davison they are criminals, they are not republicans and we have called on the community to support the PSNI in bringing those responsible to justice.”
Mr Ó Caoláin said “the critical truth” was that there were no IRA structures in place at present.
“I am saying absolutely and clearly that the IRA no longer exists. That is my absolute belief...Many of those who were involved have involved themselves in the political project of Sinn Féin and many others have gone back into their private lives within their families and communities...”
He said he had no problem with questions being asked about the existence of the IRA but said the approach of other political opponents to the murders was “nakedly” about the upcoming elections in the North and Republic.
Mr Ó Caoláin said he disagreed with the view of former minister for justice Michael McDowell’s view that a withered husk of the IRA was allowed to remain in existence rather than allowing a torch to be passed on to dissidents.
Put to him that Sinn Féin believed everybody but itself was wrong about the IRA being in existence, Mr Ó Caoláin said his party was “telling it exactly as it is and those are the facts”.
“Lets see how the investigation proceeds into these murders. The people responsible I cannot make it more clear to you they are not republicans, they are criminals.”
