The National Financial Regulations (NFRs) are the HSE’s key control documents for staff when undertaking financial decisions and transactions. All staff across the HSE have a responsibility to be aware of the NFRs, how they apply to the day-to-day operations and procedures of the organisation and how they are to be applied within their local work environment. The NFRs set out the minimum controls which should be in place incorporating requirements such as:
- Irish and EU statutory requirements
- Achievement of Best Value for Money
- Government policies and guidelines
Below are the NFRs with a brief synopsis of the controls topics covered in each and where applicable a Key Controls Checklist to aid local procedure development.
Review the most Frequently Asked Questions (FAQs)
A - Internal Controls Framework and Principles
Overview of the internal control environment in which the HSE operates and an outline of the general control principles
- Internal Control Environment in the HSE
- Governance and Management Framework
- Responsibilities of Management and Staff
- Code of conduct
- Security Procedures
- Reporting of Irregularities
Read the A Internal Controls Framework and Principles NFR document (PDF, 1.2MB, 28 pages)
B1 - Procurement
Overview of the required controls used for sourcing, tendering, purchasing, receiving and making third party payments on behalf of the HSE.
- Purchase to Pay (P2P) Process Overview
- Revenue and Capital expenditure
- Tendering
- Receiving process
- Invoice, matching and payment process
- General procurement guidelines
Read the B1 Procurement NFR document (PDF, 1.7MB, 50 pages)
Read the B1 Checklist document (PDF, 212KB, 9 pages)
B2 - Income, Charges and Debtors
Sets out the required controls that must be in place to safeguard and manage HSE income sources such as patient service charges, donations, gifts and bequests.
- Raising charges
- Collection of charges
- Debt recovery process
- Voluntary donations, gifts & bequests process
Read the B2 Income, Charges and Debtors NFR document (PDF, 2.7MB, 45 pages)
Read the B2 Checklist document (PDF, 0.3MB, 5 pages)
B3 - Employee Administration and Payroll
Overview of the control requirements which must be followed in employee administration and payroll processes.
- Payroll process
- Calculation of pay
- Employee administration
- Overpayment and underpayment processes
Read the B3 Employee Administration and Payroll NFR document (PDF, 2.7MB, 45 pages)
Read the B3 Checklist document (PDF, 0.4MB, 10 pages)
B4 - Travel and Subsistence
This document sets out guidance in relation to Travel and subsistence expenses as well as other allowable and disallowable expenses.
- Travel
- Subsistence
- Other Expenses
Read the B4 Travel and Subsistence NFR document (PDF, 1.5MB, 39 pages)
Read the B4 Checklist document (PDF, 0.3MB, 10 pages)
B5 - Banking, Cash and Card payments
Overview of the control requirements necessary for the management of procurement cards, credit cards, fuel cards and cash handling within the HSE
- Procurement card
- Credit card
- Fuel card
- Cash & Bank controls
- Franking machine
- Petty Cash
Read the B5 Banking, Cash and Card payments document (PDF, 1.9MB, 62 pages)
Read the B5 Checklist document (PDF, 0.3MB, 14 pages)
B6 - Section 38 and 39 Arrangements
An overview of the HSEs funding structure (Service Arrangement and Grant Aid Agreement) with Section 38 and Section 39 agencies and the respective obligations of both the HSE and the non-statutory agencies.
- Governance process
- Performance monitoring and management
- Compliance requirements
- Expenditure bands and Approval Limits to sign service arrangements or grant aid agreements.
Read the B6 Section 38 and 39 Arrangements NFR document (PDF, 1.1MB, 15 pages)
Read the B6 Checklist document (PDF, 207KB, 4 pages)
B7 - Property and Equipment
Details the controls required to safeguard and properly account for assets including the purchasing, disposing and reporting of assets
Sets acceptable, safe, and secure standards for the use and management of mobile devices within the HSE.
- Fixed Assets – Acquisition, Transfer and Disposal process
- Leasing & renting
- ICT projects
- Mobile Device use and management
Read the B7 Property and Equipment NFR document (PDF, 1.7MB, 42 pages)
Read the B7 Checklist document (PDF, 0.1MB, 7 pages)
C1 - Patients' Private Property and Finances
Sets out the key control requirements when managing Patients' Private Property (PPP) that the HSE is required to oversee on behalf of the Client and provides an outline of the legal position in respect of capacity and consent.
- Client capacity
- Managing clients PPP (monetary and non-monetary items)
- Guidance for deceased clients PPP
- PPP account information requests
Read the C1 Patients Private Property and Finances NFR document (PDF, 2.2MB, 40 pages)
Read the C1 Checklist document (PDF, 0.3MB, 6 pages)
C2 - Community Residence Finances
An overview of controls required with regards community residence finances and to facilitate a robust financial risk management system in community based maintenance and accommodation services provided by the HSE.
- Client capacity
- Residential Support Services Maintenance ad Accommodation Contribution (RSSMAC)
- Supported banking
Read the C2 Community Residence Finances NFR document (PDF, 1.4MB, 29 pages)
Read the C2 Checklist document (PDF, 0.2MB, 7 pages)
D - Financial Reporting
Overview of the financial reporting policies and controls included in the preparation of the HSE's Annual Financial Statements (AFS).
- Accounting policies for HSE's AFS such as Deferred Income, Capitalisation Accounts and Depreciation
- Inventory and stock management
- Finance sanctions
- Journals and Accruals
Read the D Financial Reporting NFR document (PDF, 2.6MB, 66 pages)
Read the D Checklist document (PDF, 0.2MB, 3 pages)
