Dáil Éireann Debate, Tuesday - 16 June 2026
1035. Deputy Albert Dolan asked the Minister for Further and Higher Education, Research, Innovation and Science whether for procurement spend, a purchase order can be raised within his Department's financial management systems without reference to a contract, framework agreement, procurement process or other authorising arrangement; if so, the circumstances in which this may occur; and if he will make a statement on the matter. [45166/26]
Amharc ar fhreagra1036. Deputy Albert Dolan asked the Minister for Further and Higher Education, Research, Innovation and Science whether an invoice can be paid by his 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 he will make a statement on the matter. [45184/26]
Amharc ar fhreagraI propose to take Questions Nos. 1035 and 1036 together.
When a contract is awarded, details are recorded in a centralised contracts register, including the contract category, (goods or services), value, and information on the use of central procurement frameworks. All expenditure is recorded on the Department’s Financial Management System, which operates separately from the contracts register. While invoices may be paid without a purchase order having been raised in advance, all payments must comply with relevant payment policies, procedures and circulars.
Approximately 99% of the Department’s funding allocation is spent on grants, while the remaining 1% covers staff salaries and administration expenditure. In Quarter 1 of 2026, a total of 406 invoices were processed without a purchase order, amounting to €1.09 million.
The Department of Education and Youth provides a shared service to my Department, including access to its financial management system, as a fully separate instance. This arrangement is interim, pending my Department’s transition to Financial Shared Services, operated by the National Shared Services Office, in 2028. At that point, we will adopt their model, including the requirement to raise purchase orders for all expenditure.
