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 1 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