Albert Dolan (Galway East, Fianna Fail)
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367. To ask the Minister for Finance 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. [55366/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The information sought by the Deputy is set out in the attached document.