Albert Dolan (Galway East, Fianna Fail)
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354. To ask the Minister for Finance if all contracting authorities under the aegis of his Department are in full compliance with Circular 05/2023, in particular the mandatory requirement to publish contract award notices for all contracts above €25,000; and if he will provide details of the monitoring or enforcement arrangements in place to ensure this requirement is met. [55075/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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There are a broad range of bodies under the aegis of the Department. Due to differing corporate governance structures, the oversight relationship between the Department and each body varies.

The Code of Practice for the Governance of State Bodies 2016 (the Code) provides a framework for the application of best practice in corporate governance by commercial and non-commercial State bodies. The Code inter alia provides that “Management, and ultimately the Board, should ensure that there is an appropriate focus on good practice in purchasing and that procedures are in place to ensure compliance with procurement policy and guidelines.”

The information sought by the Deputy in relation to the bodies under the aegis of my department is set out below.

Tax Appeal Commission

The Tax Appeals Commission is in full compliance with Circular 05/2023 and publishes all contract award notices for any contracts above €25,000. The Tax Appeals Commission maintains a central register of all contracts which is updated on each relevant occasion and monitored by the Accounts manager to ensure compliance with the above Circular 05/2023. In addition to these measures, compliance with Circular 05/2023 is also reviewed by the Tax Appeals Commission’s auditors and the Comptroller & Auditor General on an annual basis.

National Treasury Management Agency (NTMA)

The NTMA’s procurement practices align with the matters addressed in Circular 05/2023. Regarding the reference to publication of contract award notices in particular, the NTMA publishes contract award notices for contracts valued above €25,000 awarded, including where procurements were managed outside of eTenders. In respect of frameworks, the NTMA does not publish separate contract award notices for individual call-offs from frameworks on the basis that all relevant information in relation to the total value of a framework, and each of the parties appointed to such framework, is published in the Contract Award Notice applicable to the establishment of the framework. When the NTMA conducts mini-competitions under its frameworks, it notifies the relevant framework members of the outcome, including information on the relevant relative advantage(s) of the winning tender (including, where relevant, as to price).

Internal reporting controls including escalation protocols are in place to monitor publication of contract award notices.

Please note the NTMA provides certain business and support services and systems to Home Building Finance Ireland and Strategic Banking Corporation of Ireland. Procurement services are one such service provided to these bodies.

Office of the Revenue Commissioners

I am advised by Revenue that their Central Procurement Unit (CPU) controls and monitors procurement within Revenue through the setting and application of Revenue’s procurement policy, regular engagement with applicable business areas, providing guidance on all procurement needs and the appropriate procurement processes to follow. Management of a Central Contract Register and the use eTenders for the publication of competitions and applicable Contract Award Notices is also part of the overall role of CPU.

The Central Procurement Unit endeavours through the use of eTenders and this central register, to meet all requirements of Circular 05/2023, including the publication of Contract Award Notices. Revenue continues to introduce internal processes to fill any gaps that might exist, in the identification of all contracts where a Contract Award Notice is required, and are continuously improving these processes and procedures in this regard. As an example, Revenue publishes information on all expenditure in excess of €20,000 on the Revenue website on a quarterly basis.

Revenue continues to work closely with the Office of Government Procurement (OGP) on these matters to ensure compliance with this circular.

National Asset Management Agency (NAMA)

Procurement in NAMA is consistent with the principles of the various guidelines set by the OGP save in respect of that part of the Department of Public Expenditure and Reform’s Circular 05/2023 which requires all procurements over €50,000 to be advertised on the national procurement website www.eTenders.gov.ie. Given that NAMA operates in a commercial environment and must maintain its commercial competitiveness, NAMA has adopted alternative procurement processes which seek to provide optimum value for money while taking account of a number of other factors including, inter alia, efficiencies gained from the use of procured panels of suitable service providers/advisors, confidentiality, conflicts of interest and timelines for commencement of delivery of services. In certain instances, it is deemed appropriate to obtain duly authorised derogations from procurement (i.e. not run a competitive tender process). Derogations are only approved in limited circumstances underpinned by legitimate commercial and/or legal reasons and are reported in the Statement of Internal Financial Control in each years NAMA published Annual Report which is available on www.nama.ie website.

Irish Fiscal Advisory Council (IFAC)

The Irish Fiscal Advisory Council is aware of its obligations and is in compliance with the Circular 05/2023 and routinely publishes details of contracts awarded above €25,000 on its website www.fiscalcouncil.ie.

Irish Financial Services Appeals Tribunal (IFSAT)

IFSAT is in full compliance with Circular 05/2023, and in respect of the mandatory requirement to publish contract award notices for all contracts above €25,000.

Central Bank of Ireland (CBI)

The Central Bank of Ireland operates a Corporate Procurement Policy that is approved by the Central Bank Commission. The procurement requirements of the Central Bank are conducted in line with the Policy and the internal governance framework it establishes. The Policy seeks to comply with all European and national law and guidelines as set out by the Office of Government Procurement except in respect of the publication of contract award data for all procurements over €25,000 on the national tendering website (eTenders). The Central Bank has decided to meet this transparency requirement by continuing to publish award notices for contracts advertised on eTenders at the National Tender threshold entry point of €50,000 and in addition to publish contracts valued at over €25,000 on the Central Bank’s website (www.centralbank.ie/about/freedom-of-information/freedom-of-information-publication-scheme/procurement) by amending the Freedom of Information threshold from €50,000 to €25,000 for the reasons of operating efficiency and effectiveness.

The Office publishes award notices for all contracts awarded in excess of €25,000 on eTenders, including for those awarded under the Office of Government Procurement framework contracts, following clarification on this from the Office of Government Procurement.

The Office also publishes a quarterly report of awards over €25,000 on the office website.

Credit Review Office

The Credit Review is in full compliance with Circular 05/2023.

Credit Union Restructuring Board (ReBo)

The Credit Union Restructuring Board’s functions as a body ceased in March 2017 and it was operationally wound down in July 2017. A caretaker Board comprising two Department officials and an existing director (the Central Bank nominated non-voting director) was appointed from 1 August 2017, in order to meet the requirements of the Credit Union and Co-operation with Overseas Regulators Act 2012. The caretaker Board must remain in place until ReBo is dissolved by legislation, however it is not possible at this time to determine a final dissolution date.

Any costs arising for ReBo are paid from the Credit Union Fund, and this process is managed by the Credit Union Policy Section in the Department. ReBo is in full compliance with Circular 05/2023, including the requirement to publish contract award notices for all contracts above €25,000.

Irish Bank Resolution Corporation (IBRC)

Circular 05/2023 relates only to Public Sector Bodies of which IBRC is not one and so the circular has no application.

Disabled Drivers Medical Board of Appeal (DDMBA)

Circular 05/2023 relates only to Public Sector Bodies of which the DDMBS is not one. The DDMBA do not have an independent budget and do not contract for any services.

Department of Finance

The budget for Credit Union Advisory Committee (CUAC) is a sub-head of the Department of Finance overall budget annually. Any contracts awarded by CUAC would be conducted in full compliance with Circular 05/2023, including the requirement to publish contract award notices for all contracts above €25,000. Since this Circular became effective in 2023, CUAC have not awarded a contract with a value of over €25,000.

Investor Compensation Company DAC (ICCL)

ICCL has a Nil response to this PQ as it is outside its scope. For the purposes of providing some context to the ICCL's response, on the basis of legal advice, ICCL does not meet the definition of a contracting authority as defined in EU Procurement Directives, as transposed into Irish legislation.

Financial Services and Pensions Ombudsman (FSPO)

The FSPO is in full compliance with the circular. Our Internal Auditors seek evidence of Contract Award Notices publications as part of their procurement audits.