Dáil Éireann Debate, Tuesday - 9 December 2025
350. Deputy William Aird asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the way in which his Department is ensuring value-for-money in capital and current expenditure across all Departments, given inflationary pressures and rising construction costs; and if he will make a statement on the matter. [70343/25]
Amharc ar fhreagraEnsuring effective and appropriate oversight of use of public funds is a key responsibility of all Departments and Ministers.
Government has in place a range of oversight mechanisms pertaining to public expenditure whose objectives are to ensure financial control of monies appropriated by the Dáil and to ensure those monies deliver value for money.
These mechanisms are in place at the various levels of policy implementation and delivery, and work together to provide a strong oversight structure, ensuring effective oversight and transparency, while facilitating delivery. Some examples of these frameworks are:
• Various budgetary processes and reforms which are in place to support oversight in the delivery of policy
• Guidelines, such as the Infrastructure Guidelines for capital expenditure, and the Public Spending Code for current expenditure
• The Code of Practice of the Governance of State Bodies
• Public Financial Procedures
• Public Procurement Guidelines
• Arrangements for oversight of Digital/IT projects and initiatives
• Internal and External audit which provide validation of all public expenditure
The Public Financial Procedures (PFP) sets out the rules and underpinning legal framework for the appropriate use of public money. It is based on the Constitution and legislation as well as the institutional and financial relationships between the Oireachtas, the Government, the Minister for Finance and my Department.
The detailed procedures of the PFP are required to be observed by Government Departments in their use of public funds to provide public services and develop the State's capital infrastructure.
The office of the Comptroller and Auditor General relies on and refers to these frameworks during its investigations and cites them in his reports, particularly such frameworks as the Code of Practice for the Governance of State Bodies and Public Financial Procedures.
These measures are updated periodically. Currently, reforms recommended by the Accelerating Infrastructure Task Force to support coordination, align planning and funding, and create a more predictable pathway for delivering critical infrastructure are being implemented. This will result in a reduction in timelines for project approval and delivery, while retaining sufficient protections to ensure value for public money.
