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Infrastructure Guidelines
From Department of Public Expenditure, NDP Delivery and Reform
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In March 2023, the Minister for Public Expenditure, National Development Plan Delivery and Reform informed Government of changes to the capital appraisal guidelines as part of a package of significant actions aimed at enhancing delivery of the NDP. Circular 06/2023 outlined key changes to the Public Spending Code including an increase to thresholds for major projects and the requirements for major projects at different stages in the project lifecycle. Further to this, the Public Spending Code capital appraisal guidelines would be replaced and superseded with a set of Infrastructure Guidelines.
The Infrastructure Guidelines sets out the value for money guidelines for the evaluation, planning and management of public investment projects, including purchase or acquisitions of assets or shareholdings, in Ireland. The Guide replaces the Public Spending Code requirements for capital expenditure outlined in Public Spending Code: A Guide to Evaluating, Planning and Managing Public Investment, December 2019. The arrangements set out in the Guide apply to all public bodies and all bodies in receipt of Exchequer capital funding.
It is the responsibility of government departments and their Accounting Officers to ensure that, where required, departments and agencies draw up their own sector specific procedures for evaluating, planning and managing public investment, which align with the Infrastructure Guidelines.
Guidelines relating to current expenditure can be found at Government Accounting .
Infrastructure Guidelines: A Guide to the Strategic Assessment and Preliminary Business Case.
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Infrastructure Guidelines: A Guide to the Project Design. Planning and Procurement Strategy
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Infrastructure Guidelines: A Guide to the Final Business Case.
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Infrastructure Guidelines: A Guide to the Implementation Stage.
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Infrastructure Guidelines: A Guide to the Post Completion Review and Benefits Realisation
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Guidelines for the use of Public Private Partnerships
The 2006 Public Private Partnership (PPP) guidance has been revised to better reflect evolving good practice, to ensure alignment with the provisions of the Public Spending Code, and to introduce certain new and updated provisions including changes to the Public Sector Benchmark and clarification on the Value for Money Comparison exercise.
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Public Spending Code: Quality Assurance Process
The PSC Quality assurance process is a tool to assist Departments and agencies in the more efficient management of public investment through review of past practice as a means to improvement in the future. This guidance document sets out the main elements of the PSC quality assurance process and the steps to be taken in carrying out the annual quality reporting requirement of the PSC
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Overview of Appraisal Methods and Techniques
This document outlines the main appraisal methods and techniques which should be used as part of the Public Spending Code. It provides a brief introduction to each technique and contains reference material at the end of the document.
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A Guide to Economic Appraisal: Carrying out a Cost Benefit Analysis
This document provides an introductory guide to cost benefit analysis (CBA). It sets out the aims and principles of CBA and highlights the main technical issues in estimating costs and benefits.
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Infrastructure Guidelines Central Technical References and Economic Appraisal Parameters
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