Procedure with BoI is:
1. Get details from bank branch of locations that the money was taken out illegally (Gardai will need this info before doing anything). This may take 24 hours or longer depending on how quickly she noticed that money was missing - get details of Time, Bank and Address of ATM for each fraudulent withdrawal
2. She needs to report the crime to the Gardai once she has all the info - technically any Garda station but the bigger ones have more experience in dealing with skimming cases
3. She needs to get WRITTEN (typed or handwritten) confirmation from the Gardai that the matter has been reported on Garda headed paper with case / PULSE reference number - once again the bigger stations seem to be better equipped to deal with this: this can take a number of days. The Gardai take a statement and then need to log the details on the PULSE system and then post out a letter. Depending on your friends powers of persuasion and the garda that she talks to she might get a letter done on the spot but that is not normal garda procedure.
3. Return to branch where account is held with Garda letter, and ID, and fill in appropriate forms (Notification of fraud)
4. Notification of Fraud goes to processing / operations center in Cabinteely where the claim is investigated and if found to be valid all monies including any interest penalties and / or charges are refunded. BoI claim that their "computer guys" can figure out if a card has been cloned or not but I have my doubts - if they can figure that out why not implement it at the ATM's? - my feeling is that if the right forms are filled out then all monies are returned. Once BoI get the garda letter and signed Notification of Fraud they should return the money within two weeks
I think this covers it but if you have any questions just let me know