Dáil Éireann Debate, Tuesday - 16 June 2026
210. Deputy Albert Dolan asked the Taoiseach 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 [45173/26]
Amharc ar fhreagra211. Deputy Albert Dolan asked the Taoiseach 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. [45191/26]
Amharc ar fhreagraI propose to take Questions Nos. 210 and 211 together.
All procurement within the Department of the Taoiseach is conducted in accordance with applicable EU and national regulations and Office of Government Procurement (OGP) guidelines.
The Department's Corporate Procurement Plan outlines procedures and responsibilities for procurement of goods and services. Such procedures require a procurement process to be completed in all cases prior to ordering of goods or services. Financial management controls are in place in the Department with a view to ensuring that all purchase orders raised have an associated contract, framework agreement, procurement process or other authorising arrangement in line with procurement requirements.
In addition, the Department has a Procurement Advisory Group (PAG), chaired at Principal Office level, which meets at regular intervals throughout the year to review and continuously improve processes to ensure compliance and good governance. The PAG comprises officials from Finance Unit, Internal Audit Unit and from business units in the Department that generate the bulk of the purchasing and procurement activity. The PAG provides advice and guidance as necessary to business units across the Department and addresses any issues raised in respect of procurement.
Processing of the Department’s financial transactions is undertaken by the National Shared Services Office (NSSO) Financial Shared Service. Inclusion of a valid purchase order number on each invoice is a requirement of the NSSO for the processing of payments.
Purchase orders are used in all appropriate cases except in limited and clearly defined circumstances to facilitate the effective processing of payments attributable to multiple cost centres. These payments are subject to the normal approval and procurement process. Purchase orders are also not used where payments do not relate to the procurement of goods or services such as in the case of recoupment of costs to another government Department/Office.
Total payments by the Department for goods and services in Q1 2026 was €1.18 million of which €135,712 was processed without a purchase order. Of these payments, €83,611 was in respect of goods/services for which a procurement process was in place. The remaining €52,101 related to recoupment of costs to another government Department/Office.
