Third Level Education

Tuesday, 29 September 2026

Questions (921)

Donna McGettigan

Question:

921. Deputy Donna McGettigan asked the Minister for Further and Higher Education, Research, Innovation and Science the total amount detailed in HEI's 2025 annual accounts for non-compliant procurement, revenue payments and write-offs; and if he is concerned by this amount. [68641/26]

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Written answers

Minister for Further and Higher Education, Research, Innovation and Science

Note: The 2025 annual financial statements for University College Cork, South East Technological University and Atlantic Technological University have not yet been received and, accordingly, the figures set out below do not represent a final sector-wide total.

Institution	Non-compliant procurement	Revenue payment	Write-off
Dublin City University	€283,000	€0	€4,380,000
Dún Laoghaire Institute of Art, Design and Technology	€413,000	€0	€0
Dundalk Institute of Technology	€0	€0	€0
Mary Immaculate College	€477,000	€0	€0
Maynooth University	€655,000	€719,000	€0
Munster Technological University	€182,000	€0	€0
National College of Art and Design	€0	€0	€0
Royal Irish Academy	€0	€29,000	€0
Technological University Dublin	€29,000	€0	€0
Technological University of the Shannon	€79,000	€0	€0
Trinity College Dublin	€177,000	€999,000	€0
University College Dublin	€1,480,000	€1,315,000	€0
University of Galway	€846,000	€0	€1,600,000
University of Limerick	€272,000	€910,000	€0
Total	€4,893,000	€3,972,000	€5,980,000

Figures are rounded to the nearest €1,000.

Further detail regarding the matters outlined above is available in the relevant annual financial statements.

Higher education institutions (HEIs) are autonomous bodies and retain primary responsibility for their governance, financial management, compliance and systems of internal control. The Governing Bodies of higher education institutions are responsible for ensuring that effective governance, management and accountability arrangements are in place.

The HEA’s Governance Oversight Framework sets out the mechanisms through which the HEA oversees institutional governance and relies on assurances that effective systems and procedures are in place. The annual Oversight Agreement gives effect to this framework by setting out the respective responsibilities of the HEA and each institution, including requirements relating to governance, compliance, internal control, public funding and timely reporting of significant issues.

The Annual Governance Statement (AGS) is a central assurance mechanism within these arrangements. Through the AGS, Governing Bodies provide annual assurance on governance, internal control, compliance and stewardship of public resources, including actions taken to address identified matters. The HEA assesses these submissions for compliance, matters identified are followed up as necessary and institutions are provided with feedback. The HEA relies on assurances from the institutions that the systems and procedures in place are effective and ensure timely, responsive actions are taken to address issues identified. The Annual Financial Statements (AFS) complement these assurances by providing an audited account of each institution’s financial position, performance and use of public funds.

All HEIs are advised by the HEA that non-compliant procurement continues to raise concerns and that they should ensure quarterly Governing Body monitoring and reporting of non-compliant procurement, as relevant.

Instances of tax non-compliance highlight the importance of continued governing body assurance that appropriate tax controls and processes are operating effectively. Tax compliance confirmations should be supported by effective controls, timely reporting, remediation and oversight, and updates should be provided to the HEA until matters are resolved.

HEIs are required to keep the HEA informed, on a timely basis, of significant governance issues, financially significant events or major risks that may arise. HEIs that report write-offs are required to ensure that any matters arising in respect of these write-offs are notified to the HEA and that updates are provided until the matters are resolved.

In addition to the HEA's oversight arrangements, the financial statements of higher education institutions are audited by the Comptroller and Auditor General (C&AG) and are subject to further external scrutiny through the Committee of Public Accounts, which is responsible for examining and reporting to the Oireachtas on the annual financial statements of higher education institutions.