National Financial Regulations (NFRs)

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

A - Internal Controls Framework and Principles NFR document (PDF, 1.2 MB, 28 pages)

A - Internal Controls Framework and Principles Frequently Asked Questions (PDF, 478 KB, 6 pages)

A - Internal Controls Framework and Principles (video)

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

B-1 Procurement NFR document (PDF, 1.1 MB, 50 pages)

B-1 Checklist document (PDF, 184 KB, 10 pages)

B-1 Procurement Frequently Asked Questions (PDF, 874 KB, 9 pages)

B-1 Procurement (video)

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

B-2 Income, Charges and Debtors NFR document (PDF, 2.7 MB, 45 pages)

B-2 Checklist document (PDF, 258 KB, 5 pages)

B-2 Income, Charges and Debtors Frequently Asked Questions (PDF, 856 KB, 7 pages)

B-2 Income, Charges and Debtors (video)

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

B-3 Employee Administration and Payroll NFR document (PDF, 2.7 MB, 45 pages)

B-3 Checklist document (PDF, 295 KB, 10 pages)

B-3 Employee Administration and Payroll Frequently Asked Questions (PDF, 1 MB, 9 pages)

B-3 Employee Administration and Payroll (video)

This document sets out guidance in relation to Travel and subsistence expenses as well as other allowable and disallowable expenses.

• Travel
• Subsistence
• Other Expenses

B-4 Travel and Subsistence NFR document (PDF, 1.5 MB, 40 pages)

B-4 Checklist document (PDF, 295 KB, 10 pages)

B-4 Travel and Subsistence Frequently Asked Questions (PDF, 738 KB, 9 pages)

B-4 Travel and Subsistence (video)

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

B-5 Banking, Cash and Card payments document (PDF, 1.8 MB, 62 pages)

B-5 Checklist document (PDF, 333 KB, 14 pages)

B-5 Banking, Cash and Card Payments Frequently Asked Questions (PDF,730 KB, 7 pages)

B-5 Banking, Cash and Card Payments (video)

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.

B-6 Section 38 and 39 Arrangements NFR document (PDF, 1.1 MB, 15 pages)

B-6 Checklist document (PDF, 207 KB, 4 pages)

B-6 Section 38 and Section 39 Arrangements Frequently Asked Questions (PDF, 700 KB, 5 pages)

B-6 Section 38 and Section 39 Arrangements Training (video)

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

B-7 Property and Equipment NFR document (PDF, 1.7 MB, 42 pages)

B-7 Checklist document (PDF, 196 KB, 7 pages)

B-7 Property and Equipment Frequently Asked Questions (PDF, 800 KB, 6 pages)

B-7 Property and Equipment (video)

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

C-1 Patients Private Property and Finances NFR document (PDF, 2.2 MB, 40 pages)

C-1 Checklist document (PDF, 355 KB, 6 pages)

C-1 Patients Private Property and Finances Frequently Asked Questions (PDF, 850 KB, 6 pages)

C-1 Patients Private Property and Finances (video)

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

C-2 Community Residence Finances NFR document (PDF, 1.4 MB, 29 pages)

C-2 Checklist document (PDF, 260 KB, 7 pages)

C-2 Community Residence Finances Frequently Asked Questions (PDF, 860 KB, 5 pages)

C-2 Community Residence Finances (video)

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

D Financial Reporting NFR document (PDF, 2.6MB, 66 pages)

D Checklist document (PDF, 225 KB, 3 pages)

D Financial Reporting (video)