My Department is not required to provide a breakdown of expenditure on external consultancy and adviser fees in its annual report, however a full breakdown of the Department’s financial position is available in the appropriation account which is available online.
The Department ensures that there is an appropriate focus on good procurement practice in the award of all contracts and that procedures are in place to ensure compliance with all relevant guidelines. Any non-compliant procurement (in relation to the goods/services procured by the Department) is disclosed in the Statement of Internal Financial Control published with the annual appropriation account.
The Department provides details of any non-competitive contracts in excess of €25,000 ex-VAT in the annual return in respect of Circular 40/2002 to the C&AG and the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
All agencies under the aegis of my Department are expected to adhere to the Code of Practice for the Governance of State Bodies including section 1.5 “Consultancy Costs” of the Business and Financial Reporting requirements and on an annual basis make disclosures in their annual reports and financial statements, which are available on their websites and on gov.ie [Latest financial details from the Department of Transport. ]
In addition, and in accordance with internal controls in place in my Department, each agency is asked on an annual basis if they comply with each aspect of the Code of Practice for the Governance of State bodies.