The Commissioner and other senior Garda management are appearing before the Public Accounts Committee today.
Her predecessor Martin Callinan had previously warned against allowing the numbers to drop below 13,000.
Commissioner O'Sullivan says they are achieving maximum effectiveness from the current numbers through new rostering arrangements.
“”We're very close to the point where beyond we shouldn't go – and it's not because we've lost 1,000 people, we're doing our job more efficiently” she said.
“I think the operating environment ahs changed considerably and I think we have to continuously keep under review and adapt to meet those changes”.
“The people that we have our deployed in such a way that we are achieving maximum effectiveness from the people that we have, and we will keep it under review” she added.