Dáil Éireann Debate, Thursday - 28 May 2026
70. Deputy John McGuinness asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the measures he is implementing to minimise the waste of public funds and ensure that greater value-for-money is achieved by every Government department and agency. [40600/26]
View answerSecuring value for money is an ongoing priority for this Government and is at the heart of all decision making, at every stage of a policy or programme lifecycle. Delivering value for money is about securing the efficient and effective use of public resources in the pursuit of better public services, living standards and infrastructure for the people of Ireland. It is not solely concerned with costs and price levels – it also involves the consideration of quality, specialist expertise, and social and environmental impacts.
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. My Department also establishes the governance frameworks and rules setting out the principles of how money should be spent to support best practice in the pursuit of value for money. 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.
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.
Value for money is also a key tenet of public procurement in Ireland. The Office of Government Procurement is drafting Ireland’s first National Public Procurement Strategy, which will set out the strategic direction of public procurement in Ireland for the next five years. Value for money features prominently in the forthcoming Strategy - embedded both in its overall vision and defined as one of its core values - ensuring it remains central to how procurement decisions are made and measured across the public sector.
In July 2025, my Department published Circular 18/2025, which set out the value for money obligations of 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.
Additionally in May 2026, my Department published Circular 21/2026, Expenditure Control and Escalation Process. This Circular introduces a formalised and consistent escalation framework for managing expenditure overruns. It provides clarity on escalation stages, roles and corrective actions, enhancing transparency and accountability across Departments. The framework ensures that emerging expenditure pressures are identified early and addressed in a timely and sustainable manner, with flexibility to respond to overruns as they arise.
