National Financial Regulations

The Financial Regulations are intended to outline the high-level framework within which the internal financial control system of the Health Service Executive (HSE) operates.

These documents may be of assistance in providing training to managers and staff as to what their obligations are around compliance with the Financial Regulations.

These regulations have been prepared with the intention of ensuring that the financial controls in operation within the HSE are consistent with:

  • Irish and EU statutory requirements
  • Achievement of Best Value for Money
  • Department of Health and Children and Government policies and guidelines
  • Presently available best practice appropriately interpreted for the Irish Public Health Service context

It is the responsibility of all Budget Holders, managers and staff to ensure that the day-to-day operations and procedures of the organisation comply with the Financial Regulations. Click below to view or download the document.

NFR 00 Introduction to National Financial Regulations

NFR-01 Purchase to Pay

NFR 02 Policies and procedures Guide for the Completion of AFS

NFR 3 Payroll

NFR 4 Payroll Overpayments and Underpayments

NFR 5 Travel and Subsistence

NFR 6 Fixed Assets and Capital Accounting

NFR 7 ICT Funding and Approval

NFR 8 Retention of Financial Records

NFR 9 Engagement and Management of Consultants

NFR-10 Credit Card, Procurement Cards and Fuel Cards

NFR 11 Efficient Deployment of Resources

NFR 13 Cash and Bank

NFR 14 Financial Management in Community Residence.pdf (size 188.3 KB)

NFR 15 Other Staff Costs.pdf (size 347.1 KB)

NFR 15 Appendix 1 Other Staff Costs Claim Form

NFR 16 Value Added Tax.pdf (size 2 MB)

NFR 17 Voluntary Donations Gifts and Bequests (size 9.2 MB)

NFR 17 Statement of Positions held in a Charitable Body/Voluntary Fundraising Committee 2009.doc (size 229.4 KB)

NFR 17 Voluntary Donations, Gifts, Bequests, Membership of Boards and Committees - COVID-19 Environment (PDF,507 KB, 14 pages)

NFR 17 Quick Guide COVID-19 Summary (PDF, 283 KB, 2 pages)

NFR 18 Protecting the HSE's Interest.pdf (size 109 KB)

NFR 19 Inventory Control.pdf (size 112.2 KB)

NFR 20 Emergency Response.pdf (size 271.2 KB)

NFR 21 Consultants' Private Practice.pdf (size 92.6 KB)

NFR 22 Patient Private Property.pdf (size 510.4 KB)

NFR 23 Due Diligence Investigations.pdf (size 164.1 KB)

NFR 24 Property Purchase Deposits.pdf (size 167.3 KB)

NFR 25 Hospital Acute Charges and Debtors (PDF, size 1.2 MB, 25 pages)

NFR 26 Department of Finance Sanction.pdf (size 235.1 KB)

NFR 27 Mobile Phone Devices

NFR 28 Petty Cash

NFR 29 Franking Machines

NFR 30 Lease and rental arrangements

NFR 31 Grants to outside agencies

HSE Prompt Payment Policy

AFS SOP Policies and Procedures