Dáil Éireann Debate, Thursday - 11 December 2025
50. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he is considering modernising the framework of accountability for senior civil and public servants as regards their operational and policy delivery responsibilities and performance; and if he will make a statement on the matter. [70847/25]
View answerThe Public Service Management Act 1997 ("the PSMA") was introduced to provide a statutory underpinning for the Strategic Management Initiative. It provided for a new management structure for the Civil Service to enhance the management, effectiveness and transparency of the operations of Departments of State and certain other offices of the Civil Service. The PSMA must also be viewed in the context of the wider suite of accountability and transparency measures in the Civil and Public Service taken at the same time and in the years since its enactment. This includes all of the legislation in the areas of Freedom of Information, Ethics in Public Office and Regulation of Lobbying, and the range of budgetary and expenditure reforms.
Specifically in relation to expenditure, as the Deputy may be aware, earlier this year, I committed to carrying out a review of Public Financial Procedures (PFP) with a view to further enhancing accountability in regard to public expenditure management and ensuring value for money in government decision making. This review process is underway. The Review of the PFP is about understanding what supports and structures can help to deliver accountability and performance improvements in:
• budgetary discipline within the limits voted by Dáil Éireann;
• clarity around accountability and financial responsibility to Government and the Oireachtas;
• how financial accountability rules enable responsible delivery; and
• evidence based expenditure decisions.
The review process and updated PFP and related supports will look to better assist Accounting Officers, Finance Officers and other expenditure officials over programmes carry out their duties. It will also assist parliamentarians to better understand where responsibility and accountability lie on questions of value for money and budgetary management that will support scrutiny by the Oireachtas of spending decisions and compliance with governance requirements. The updated PFP should ensure that all officials who are responsible for public expenditure are clear in terms of their personal and legal accountability for budgetary discipline.
