Corporate Procurement Plan 2025 – 2027

1.     Introduction

The Code of Practice for the Governance of State Bodies 2016 (the Code) requires state bodies to prepare a Corporate Procurement Plan as set out in section 8.20 of the Code.

This plan sets out how the Authority undertakes its procurement functions in compliance with section 8.20 of the Code.

The Authority’s Statement of Strategy identifies good corporate governance and controls as a key enabler for achievement of the organisation’s strategic objectives and that a key outcome is to ensure full compliance with the Code of Practice for the Governance of State Bodies.

2.    Objective of the plan

The objective of this plan is to ensure the Authority’s ongoing compliance with EU and national procurement legislation, circulars, and guidelines (see Appendix 1).

3.    Procurement expenditure analysis

Appendix 2 provides an analysis of the Authority’s expenditure which is subject to, and not subject to, procurement.

The Authority publishes a full set of accounts in its annual report.

4.    Implementation of the plan

An overview of the implementation of this plan is set out under the headings below.

4.1    Management of procurement

The Operations Unit has responsibility for the procurement functions in the Authority which includes:

• ensuring that all procurement meets EU and national directives, legislation, circulars, value for money and guidance requirements,
• management of the procurement plan, policy, procedures and associated records,
• management of finance and purchase management systems and procedures,
• training for staff on procurement policies and procedures,
• final approval for payment of all expenditure, and
• support to staff on procurement which includes assistance with identifying appropriate procurement methods, the preparation of RFTs (requests for tender) and contracts, conducting evaluations, and providing feedback.

4.2    Procurement policy and procedures

The Authority’s procurement policy and procedures comprise the following elements:

• Corporate procurement plan: this outlines the principles that govern the Authority’s procurement activities and is published on the Authority’s website.
• Procurement procedures manual: this provides guidance on approval procedures, threshold levels, use of frameworks templates and contracts, purchase management and contract management. This also includes guidance on Green Public Procurement.
• Corporate procurement register: this records the Authority’s procurement activity.

4.3    Oversight of the Authority’s procurement

To ensure appropriate oversight of the Authority’s procurement, the following corporate governance is in place:

• Annual expenditure and budgets are set by management and reviewed by the ARC who in turn recommend them to the Board of the Authority for approval.
• The SMT and the ARC review the management accounts on a quarterly basis. Part of this process is to report on any budget variances and comment on any procurement issues that arise and raise any concerns where relevant with the board of the Authority.
• Approval by the Board of the Authority is required for the award of any one contract over €100,000 (ex VAT).
• Ministerial approval is required for any expenditure above €55,000 (ex VAT) on consultants or advisers in accordance with Section 12 of the Pensions Act.
• Appropriate prior approval is required for all procurement and purchasing activities.
• End of year draft accounts are submitted to the Department of Social Protection and the Department of Finance.
• Annual independent internal and Comptroller and Auditor General audits are conducted.

4.4    Procurement templates

The Authority will use Office of Government Procurement (OGP) frameworks where available and appropriate. Where an OGP framework is not available or deemed not appropriate, the Authority will procure goods and services in accordance with OGP guidelines.

For the procurement of services, the Authority will use its own suite of templates for requests for tender (RFTs) and contracts that are based on OGP templates.

For the procurement of ICT goods and services, the Authority will prepare RFTs and contracts on a case-by-case basis as recommended by the OGP.

4.5    Procurement action plan 2025 to 2027

The Procurement action plan sets out practical, time limited measures the Procurement team within the Operations Unit will undertake to improve routine procurement procedures. The Procurement action plan is set out in Appendix 3.

Appendix 1 – Procurement legislation and guidance

Included here is a list of relevant legislation and guidance that applies to procurement by the Authority.

Appendix 2 – Analysis of expenditure

(based on 2024 expenditure)

Table 1 – Income and expenditure analysis

Table 2 – Expenditure – analysed by expenditure not subject, and subject to procurement

Table 3 – Expenditure subject to procurement, by category

The Procurement action plan sets out practical, time limited measures the Procurement team within the Operations unit will undertake to improve routine procurement processes.