I propose to take Questions Nos. 570 and 571 together.
Purchase orders can be raised within my Department's financial management systems without reference to a contract, framework agreement, procurement process or other authorising arrangement, and invoices can be paid without a purchase order having been raised.
At present, purchase orders are used by only a small number of business units within the Department. Of the 4,820 invoices paid in the first quarter of this year, 4,684 were not linked to a purchase order. The value of invoiced payments made in the first quarter of 2026 that were not associated with a purchase order was €12,547,016.
It is important to note that procurement expenditure accounts for less than 1% of the Department’s overall spending. Accordingly, the introduction of a purchase order system would confer only limited benefits in terms of enhanced visibility of upcoming expenditure. Nevertheless, the Department will examine the wider introduction of purchase orders as part of its transition to the NSSO Financial Management Shared Services system.