Dáil Éireann Debate, Tuesday - 16 June 2026
351. Deputy Albert Dolan asked the Tánaiste and Minister for Finance 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. [45164/26]
Amharc ar fhreagra352. Deputy Albert Dolan asked the Tánaiste and Minister for Finance 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. [45182/26]
Amharc ar fhreagraI propose to take Questions Nos. 351 and 352 together.
The Department of Finance utilises the Financial Management Shared Service (FMSS), administered by the National Shared Services Office (NSSO), to support its accounting and financial management processes. FMSS is being implemented across an increasing number of Government bodies, replacing legacy systems with a centralised and standardised platform. This reduces costs, enhances security, and removes the need to maintain multiple systems.
As a general principle, the Department operates a “purchase order first” approach for procurement expenditure wherein purchase orders are raised for all applicable payments.
However, there are specific circumstances where it is not possible to raise a purchase order in advance. These arise where payments do not relate to the procurement of goods or services, or where the value cannot reasonably be determined beforehand. In such cases, payments may be processed without a purchase order in accordance with established financial controls.
Similarly, invoices may be paid without an associated purchase order in limited and defined circumstances, including:
• Grant or scheme payments that do not involve the purchase of goods or services
• Payments where the amount cannot be determined in advance
• Payments made by direct debit (e.g. utilities and bank charges)
• Payroll-related payments, including statutory or third-party deductions
• Certain payments to other public bodies
In Quarter 1 of 2026, the Department made a total of 8,463 payments with an aggregate value of €11,139,646.33.
Of these:
• 7,380 payments related to the Fuel Grant under the Disabled Drivers and Disabled Passengers Scheme. These are non-procurement payments relating to fuel used in previous periods (claims may cover up to four years) and therefore purchase orders do not arise.
• 479 payments related to flights and accommodation for official travel. Due to price volatility and the inability to determine costs in advance, purchase orders cannot be raised.
• 96 payments related to payroll, including staff salaries and payments to third parties such as pension contributions and union subscriptions.
• 67 payments were made to other State bodies, primarily relating to salary costs for seconded staff, where the amounts are not known in advance.
• 136 payments related mainly to utilities and bank charges, the majority of which are paid by direct debit and cannot be predetermined.
For completeness, 305 payments in Quarter 1 (with a total value of €649,249.75) were supported by purchase orders, in all cases where this was appropriate.
All purchase orders raised by the Department include relevant contract details. In addition, the NSSO has recently introduced functionality within FMSS to allow contract information to be recorded for non–purchase order payments where applicable.
The Department keeps its financial management processes and use of FMSS under ongoing review, works closely with the NSSO to enhance system functionality, and introduces additional controls where necessary to ensure strong governance and compliance with public financial procedures.
