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 1 Purchase to Pay.pdf (size 1.8 MB)

NFR 2 Policies and Procedures Guide for the Completion of AFS.pdf (size 662.9 KB)

Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements.pdf (size 149 KB)

NFR 3 Payroll.pdf (size 471.1 KB)

NFR 4 Payroll Overpayments and Underpayments.pdf (size 127.9 KB)

NFR 5 Travel and Subsistence.pdf (size 186.2 KB)

NFR 6 Fixed Assets and Capital Accounting.pdf (size 931.7 KB)

NFR 7 ICT Funding and Approval.pdf (size 218.7 KB)

NFR 8 Retention of Financial Records.pdf (size 129.5 KB)

NFR 9 Engagement and Management of Consultants.pdf (size 152.4 KB)

NFR 10 Credit Cards and Procurement Cards.pdf (size 184 KB)

NFR 11 Efficient Deployment of Resources.pdf (size 71.8 KB)