29. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade the audit and oversight mechanisms in place to ensure that funds allocated to sexual and reproductive health programmes are used in accordance with stated policy; whether programme-level audits are conducted; and if she will make a statement on the matter. [32360/26]

30. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether all recipient organisations of Irish Official Development Assistance funding for sexual and reproductive health are required to provide outcome-based reporting; if so, to provide examples of the outcome metrics used and any published results; and if she will make a statement on the matter. [32361/26]

31. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade the extent to which her Department tracks the end-use of funds provided to multilateral organisations, including but not limited to UN agencies, in the area of sexual and reproductive health; and if she will make a statement on the matter. [32362/26]

36. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether her Department requires recipient organisations of sexual and reproductive health funding to separate expenditure on maternal health, contraception, HIV prevention, post-abortion care, abortion-related advocacy, and gender-based violence services in financial reporting to the Department; and if she will make a statement on the matter. [32369/26]

38. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether her Department has conducted any risk assessment since 2019 on the use of Irish Official Development Assistance in sexual and reproductive health programmes where recipient organisations also provide abortion services, abortion-related advocacy, or abortion-related policy support; and if she will make a statement on the matter. [32371/26]

40. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether her Department has withheld, suspended, recovered, or reclassified any sexual and reproductive health funding since 2019 due to concerns about end-use, reporting, eligibility, or compliance with Ireland's stated development policy; and if she will make a statement on the matter. [32373/26]

I propose to take Questions Nos. 29, 30, 31, 36, 38 and 40 together.

All organisations in receipt of Irish Official Development Assistance (ODA), are required to demonstrate they have adequate systems and structures in place to ensure the highest standards of governance and accountability, in line with the Department of Public Expenditure and Reform requirements for organisations in receipt of Exchequer funding. This applies regardless of which sector eligible for ODA the organisation is working in.

All organisations in receipt of ODA are required to produce annual progress and expenditure reports, as well as audited financial statements. Reporting and audit requirements are reflected in grant specific agreements, or contracts, exchanged with ODA recipients prior to the release of funds. For larger, multi-donor programmes, programme specific audits may also be prepared.

Robust systems are in place on the traceability of Ireland’s funding to multilateral agencies. We rely on strong internal and external oversight functions, which we and other donors have insisted on for multilateral agencies. Detailed reports and recommendations on the use of funding are presented and reviewed at Executive Board level, and by steering group meetings. Ireland engages actively on the Executive Boards of several UN agencies. We also implement detailed accountability mechanisms to monitor performance and expenditure by international development NGOs, such as the International Planned Parenthood Federation. The OECD has commended Ireland for the quality of its partnership with international development NGOs.

In tracking and reporting end-use of funding, organisations typically report against a pre-agreed set of activities and results, or outcomes, and related expenditure plans. There is no requirement for organisations to separate planned expenditure against all outcomes relevant for the broad sexual and reproductive health and rights agenda. However, organisations are required to present and report against activities, outcomes and expenditure in line with their known areas of expertise, including, for example, family planning or maternal health. Intended outcomes are set out in strategies and detailed programme documents which are appraised and assessed prior to any funding decisions, in line with the Department’s Standard Approach to Grant Management.

Examples of outcome metrics reported for UNFPA’s Supplies Partnership Programme, for instance, include the prevention of nearly 10 million unintended pregnancies, the aversion of 3 million unsafe abortions, and the prevention of 2 million STIs and 200,000 HIV infections in 2024. Ireland provided €2million for this programme in 2024. Outcome metrics for 2025 will be available in due course.

The Department of Foreign Affairs and Trade prioritises the management of risk with all of its partner organisations. A risk assessment is required and conducted for all grants in accordance with the Department’s Standard Approach to Grant Management, and in line with the Department’s Risk Management Policy.

The Department reserves the right to reduce grants, stop transfers or withhold future payments if contractual obligations are not met, if it emerges that the funds are not being used, or have not been used for the purposes for which they have been made available, or where instances of fraud or corrupt practices are suspected or have been found to have occurred. No funds have been suspended, recovered, or reclassified for any sexual and reproductive health funding since 2019 due to concerns about end-use, reporting, eligibility, or compliance with Ireland's development cooperation policy.