Sinn Féin has rejected a Democratic Unionist Party bid to restore the Assembly and resolve division over cultural issues.

Sinn Féin’s leader in the North, Michelle O'Neill, said establishing a power-sharing administration that may collapse after a matter of months over the same problems would only fail the people.

She claimed DUP leader Arlene Foster's latest proposal to break the political talks stalemate was nothing new and had been made knowing it would be rejected.

Ms Foster called for a "common sense" solution appointing Stormont ministers alongside a time-limited process for making progress on the red line issue of an Irish language act and Ulster Scots.

Ms O'Neill said: "This parallel process has been discussed and disregarded throughout the course of all the negotiations we have had to date."

She said the intervention demonstrated unionists had not listened to or acknowledged the reasons for Martin McGuinness' resignation from the head of devolved government which prompted its suspension earlier this year.

"Establishing an Executive that may collapse after a matter of months on the same issues will only fail all our people," Ms O’Neill said.

"Let's agree to quickly conclude talks on implementation and rights, that is the only way to build a sustainable Executive that will last."

Power-sharing has been in deep freeze since early this year when the late Sinn Féin deputy first minister Mr McGuinness resigned in protest at the DUP's handling of a botched green energy scheme which risks landing the taxpayer in millions of pounds of debt.

Talks aimed at restoring the institutions are due to resume on Monday led by the British and Irish governments, with some prominent DUP MPs warning a return to direct rule from Westminster could be looming.

Sinn Féin claims the DUP has failed to embrace principles like equality and respect. Democratic Unionists argue that any deal should not be one-sided and devolution should be immediately restored to protect faltering health and education systems.

Speaking on RTÉ News at One, the DUP's Jeffrey Donaldson defended the offer, saying it was a new offer that brought reassurance.

He said the offer made it clear that the party wanted to get consensus on outstanding issues.

He said it it is not the question of recognising the Irish language that is the main issue, but "it is the unreasonable demands Sinn Féin has made and insisted all of their demands are met."

He gave the example of Sinn Féin wanting 10% of all public jobs to go to Irish speakers.

"0.8% of people in Northern Ireland have Irish as their first language so this would be discrimination. You just can't operate and function a civil service on this basis," Mr Donaldson said.

He said the DUP feel it is essential to get a government functioning and said he is now questioning Sinn Féin's commitment to power-sharing. 

"I don't want to insult Irish language speakers but I am saying in the list of priorities right now, Brexit, health, education and Sinn Féin are putting what they call a powerful Irish language act ahead of all of these things and they are denying the people of Northern Ireland a government.

"Now When Sinn Féin talk about commitment to power-sharing I am left thinking it is they and not the DUP who lack commitment"

Minister for Foreign Affairs Simon Coveney said Ms Foster's intervention was a genuine effort to show leadership and reach out towards compromise.

The DUP is propping up British Prime Minister Theresa May's minority Conservative government with support in key votes in exchange for a £1 billion spending package.

In a major speech in Belfast last night, DUP leader and Tory ally Ms Foster said laws should be introduced to address cultural and language issues within a "time-limited" period.

She warned unless agreement can be found between the Stormont parties direct rule from London could be speedily reintroduced.

She said: "I am putting forward a common sense solution that can give us the Executive we need and resolve outstanding issues."

Ms Foster called for ministers to return to posts so that decisions can be made and Northern Ireland can have a government again.

"But we also agree to bring forward legislation to address culture and language issues in Northern Ireland within a time-limited period to be agreed.

"If we fail to do that in a way that commands cross-community support then the Executive would cease to exist."