Dáil Éireann Debate, Thursday - 18 December 2025
389. Deputy Seán Ó Fearghaíl asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the new initiatives taken to ensure value for money in public expenditure; his priorities for 2026; and if he will make a statement on the matter. [73556/25]
View answerI thank the Deputy for his question.
This year I published Circular 18/2025 which set out the value for money obligation on all civil and public servants. This emphasised that value for money must be sought by civil and public servants at all levels and all stages of policy development. It highlighted the roles and responsibilities in the delivery of value for money, as well as the robust guidance, codes of practice, and circulars underpinned by legislation and informed by best practice in the pursuit of value for money.
In August this year, my Department also published the Medium Term Expenditure Framework, which is based on the three pillars of fiscal sustainability, spending adequacy, and spending efficiency. The third pillar of spending efficiency is focused on promoting value for money and ensuring that the government’s investment delivers tangible results. The Medium-Term Expenditure Framework will be used to inform future budgetary requirements.
Budget 2026 also placed a particular emphasis on achieving value for money. The budget strategy was developed using a whole of budget approach, which placed a strong emphasis on the totality of expenditure are clearly linking expenditure and investment to improved outcomes. A focus on reform was central in my Ministerial bilateral engagements as part of the Estimates process and in settling allocations. Chapter 3 of the Expenditure Report sets out a series of reform proposals to be implemented by Departments in 2026. Further detail, outlining reforms sector-by-sector, is presented in Part II of the Expenditure Report.
My Department is currently carrying out a review of the Public Financial Procedures (PFP) with a view to further enhancing accountability requirements in terms of providing value for money. The PFP sets out the principles of government accounting and is a practical guide to assist all officials in their day-to-day decision making on financial management issues. The review process is targeted at providing tools to support improvements in budgetary discipline within the limits voted by Dáil Éireann, and evidence-based expenditure decisions. The review group will produce recommendations for a redesign and modernisation of PFP for implementation in 2026.
