Consultancy is defined by the Department of Finance as where a person or organisation provides intellectual or knowledge-based services (e.g. expert analysis and advice) through delivering reports, studies, assessments, recommendations, proposals, etc. that contribute to decision making or policy development.
Total expenditure on Consultancy is provided in the Departments Appropriation account annually and is submitted to the Comptroller and Audit General for audit. These financial statements are published at www.audit.gov.ie/en/publications/appropriation%20accounts/. Yearly expenditure for consultancy is published by the Department in tabular form by company, amount and purpose at www.gov.ie/en/department-of-social-protection/organisation-information/department-of-social-protection-policy-on-procurement/ .
Expenditure on consultancy is closely monitored and only essential contracts are awarded following a rigorous assessment of needs and where the required competencies do not exist in-house. Approval is required of the Department’s Project Governance Committee (PGC), which is chaired by the Secretary General.
Bodies Under the Ageis of the Department
Citizens Information Board
CIB discloses expenditure on external consultancy and adviser fees in its annual financial statements in accordance with Section 1.5 of the Code of Practice for the Governance of State Bodies, Business and Financial Reporting Requirements.
The weblink to the most recent annual financial statements is below:
www.citizensinformationboard.ie/en/publications/corporate/
CIB ensures these disclosures are made annually and have internal controls in place to ensure the expenditure is reviewed through an analytical review process prior to submission of the annual financial statements for audit.
CIB has comprehensive procurement policies and procedures in place to ensure procurement of such services comply with applicable competitive tendering rules.
Pensions Authority
The Pensions Authority’s 2024 Financial Accounts can be found in its Annual Report on the corporate publications section of its website Annual report and accounts - pensionsauthority.
All previous publications of our Financial Accounts can be found in the relevant Annual Report available at pensionsauthority.ie/corporate-publications/publications-archive/archive/.
An internal control audit is conducted annually by its internal auditors and the Authority includes a Statement on Internal Control in its Annual Report. Procurement of consultancy services follows Office of Government Procurement (OGP) guidelines, EU/national competitive tendering rules, and internal procurement procedures. Compliance is overseen by the Authority’s Audit & Risk Committee.
Pensions Council
The Pensions Council is an advisory body to the Minister and the secretariat is provided by the Pensions Authority. Procurement is handled on their behalf by Pensions Policy unit of the Department.
Social Welfare Tribunal
The Social Welfare Tribunal does not have any procurement of services in relation to the operations of the Tribunal.
