Dáil Éireann Debate, Tuesday - 16 June 2026
265. Deputy Albert Dolan asked the Minister for Defence whether an invoice can be paid by her Department without an associated purchase order having first been raised; if so, the circumstances in which this may occur; the number and value of payments made during quarter one of 2026 which were not associated with a purchase order; and if she will make a statement on the matter. [45179/26]
View answerThe management of the financial operations of my Department is the responsibility of the Accounting Officer. The majority of invoices processed by my Department are matched to corresponding purchase orders in line with established payment controls. This approach supports transparency, accountability, and effective financial management. However, in a limited number of non-routine instances, it may be necessary to undertake payments on a non-purchase order basis. Such instances can include but are not limited to consolidated departmental invoices, prepayments, utility bills, rents and legal costs etc, with 175 payments to a total value of €10.3m made in Quarter 1, 2026.
To ensure effective levels of financial security, probity and ongoing adherence to value for money objectives is applied to all payments, my Department has a broad range of audit and assurance arrangements in place. These arrangements encompass strong internal controls such as financial delegation and accountability, clear segregation of duties, monthly Management Board scrutiny and an embedded risk management system. 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, to include non-purchase orders, is well-managed and compliant with applicable public financial and procurement procedures.
My Department is scheduled to migrate to the Financial Shared Services (FSS) framework over the coming years, and, as part of ongoing preparatory tasks, will be evaluating all existing and future payment models.
