Dáil Éireann Debate, Thursday - 16 April 2026
69. Deputy Edward Timmins asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the measures that have been taken, and are planned, in his Department to improve cost control; and if he will make a statement on the matter. [27677/26]
View answerEnsuring that public money is spent efficiently, and that taxpayers see clear outputs and outcomes from public spending, is a core priority for my Department and for Government.
My Department published the Medium-Term Expenditure Framework last year, which places particular emphasis on spending efficiency and value for money. That means linking resources to delivery, improving performance, and using evidence to guide decision-making.
Last October’s Budget reinforced this approach by putting a strong focus on the totality of expenditure and on clearly setting out the reforms and delivery commitments expected across Vote Groups. The Expenditure Report sets out key reform measures and sector-specific actions that are aimed at strengthening efficiency, improving delivery, and ensuring that increased investment translates into better services and outcomes for the public.
Responsibility for achieving value for money rests with all involved in overseeing the use of public funds. Accounting Officers in each Department have a clear responsibility to manage their allocations within the voted limits approved by the Dáil, to drive efficiencies, and to ensure that expenditure is supported by robust oversight and effective internal controls.
As part of my Department’s role supporting the appropriate use of public funds across government bodies, it establishes the governance frameworks, or rules, setting out the principles and procedures for how money should be spent. Examples of the governance frameworks which are in place include:
• The Code of Practice of the Governance of State Bodies,
• the Public Financial Procedures,
• the Infrastructure Guidelines,
• the Public Procurement Guidelines; and
• Arrangements for oversight of Digital/IT projects and initiatives.
Last year, I published Circular 18/2025 which emphasised that value for money must be pursued at all levels and throughout the policy and expenditure cycle: from proposal and appraisal, through implementation, to evaluation.
My Department also plays an active central role in supporting and enforcing this approach. We monitor expenditure performance and trends throughout the year and engage regularly with Departments on emerging pressures, drivers of spend and mitigations.
In addition, my Department is progressing work to strengthen the wider framework of financial management and accountability including the ongoing review of the Public Financial Procedures.
