THE DEPARTMENT of Health has conceded that roll-out of its coronavirus vaccine programme "challenged the existing business approval processes".
A report from the north's financial watchdog identified "irregular expenditure" of almost £50 million by health officials in the department's response to the pandemic.
The spending watchdog also notes that officials failed to meet recognised accounting standards.
Comptroller and general auditor Kieran Donnelly's report highlighted "significant matters" in his audit of the Department of Health’s (DoH) and its subsidiary bodies’ accounts for the last financial year.
He said the department spent more than £47 million "without authority", describing the expenditure as "irregular".
Mr Donnelly had concerns about spending in a number of areas, including the Covid vaccine management system (VMS) and consultancy fees relating to Dunmurry Manor care home.
"I recognise the successful development of the VMS and the outstanding work of departmental staff during the pandemic, nevertheless, it is important that a more agile and responsive means of managing approvals is developed to accommodate the demands of delivering at such pace," Mr Donnelly said.
The chief auditor said he was concerned by department officials' "apparent failure" to heed budgetary guidance and "accepted accounting practice".
He said there was no evidence to suggest officials had deliberately circumvented Department of Finance (DoF) controls but added "it is undeniable that significant sums have been spent without the proper authority and that the accounting treatment of liabilities does not meet the requirements of international accounting standards".
The auditor also has significant concerns about the Department of Health-run Health and Social Care Pension Scheme.
"I remain concerned by the department’s apparent failure to pay sufficient regard to the DoF’s budgetary guidance and to accepted accounting practice," Mr Donnelly said.
Meanwhile, the Education Authority has said it remains "focussed on getting the annual accounts and audit process back on track" after the failure to have its financial statement signed-off for the second year in succession.
Mr Donnelly said the quango's accounts for last year were "incomplete" and that the Education Authority (EA) had taken months to provide information that should have been made available to the auditor within five working days.
A statement from Education Authority acknowledged delays in finalising its accounts for 2020-21.
It said there were a "number of challenges presenting" during last year's accounts and audit process that it was now addressing.
“Recruitment of additional staff within the finance team is being progressed and we hope this will have a positive impact on the 21-22 audit process," the statement said.
The Department of Education said it had resolved the issues highlighted by the auditor around the accounts for the NI Teacher Pension Scheme's (NIPTS), which were blamed on the introduction of new systems.
