Dáil Éireann Debate, Tuesday - 21 April 2026
364. Deputy Carol Nolan asked the Minister for Defence further to Parliamentary Question No. 270 of 24 February 2026, whether a cost-benefit analysis or value-for-money audit has been carried out on any of the outsourced services listed in her reply; if so, to provide the key findings and recommendations of each such analysis; and if she will make a statement on the matter. [28414/26]
View answerMy Department has a broad range of audit and assurance arrangements in place that provide financial regularity and probity and ensure ongoing adherence to core Value for Money (VFM) principles. These arrangements encompass strong internal controls such as financial delegation and accountability, clear segregation of duties, monthly Management Board scrutiny, an embedded risk management system and a Research and Evaluation unit. These structures are further complemented and strengthened by ongoing reviews undertaken by an independent Internal Audit Unit and robust external scrutiny, both ongoing and periodic, from, inter alia, the Comptroller and Auditor General, the Public Accounts Committee and the Department of Public Expenditure, Infrastructure, Public Service Reform & Digitisation. Collectively, this comprehensive approach to governance enhances transparency, safeguards public funding, and ensures that all Defence spending is well-managed and compliant with applicable public financial and procurement procedures.
There have been no formal Cost Benefit Analysis or Value for Money audits carried out on the outsourced services listed in Parliamentary Question No. 270 of 24 February 2026.
The outsourced services the Defence Forces have engaged external service providers for are to enhance capacity or to perform the duty or service due to temporary personnel or skills shortages.
