Albert Dolan (Galway East, Fianna Fail)
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155. To ask the Taoiseach if his Department and each body under its aegis discloses expenditure on external consultancy and adviser fees, by category (details supplied) in their annual report and or financial statements for each accounting year; if they provide direct web links to the most recent publications where these Section 1.5 disclosures are set out for his Department and for each aegis body; and if they provide the total consultancy and adviser fees by the Section 1.5 categories for each of the past five years for his Department and for each aegis body, respectively; and the internal controls that are in place to ensure that these category-level disclosures are made annually and that procurement of such services complies with applicable competitive tendering rules, in tabular form. [55375/25]

Micheál Martin (Cork South-Central, Fianna Fail)
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Neither the Department of the Taoiseach nor the National Economic and Social Development Office (NESDO) - the only body under the aegis of the Department of the Taoiseach - has incurred expenditure on external consultancy/adviser fees in the past five years.

In the case of the Department, such expenditure - were it to be incurred - would be reported in the Department's annual Appropriation Account and the Department's Annual Report.

In the case of NESDO, such expenditure - were it to be incurred - would be reported in the NESDO Annual Report.

The Department's 2024 Appropriation Account is available at www.audit.gov.ie/en/publications/appropriation%20accounts/appropriation-accounts-2024.html.

The Department's 2024 Annual Report has been approved by Government and is in the process of being translated into Irish in advance of publication.

Annual reports of the National Economic and Social Development Office are available at www.nesc.ie/publications/.

The Department's Internal Audit Unit - through a programme of audits - provides assurances on the adequacy and effectiveness of the systems of internal controls in the Department and NESDO. The annual financial accounts of the Department and NESDO are audited by the Comptroller and Auditor General in line with government accounting procedures.

Procurement within the Department and NESDO is conducted in accordance with applicable EU and national regulations and Office of Government Procurement (OGP) guidance.