Public Spending Code Quality Assurance Reviews

All Irish public bodies are obliged to treat public funds with care, and to ensure that the best possible value for money is obtained whenever public money is being spent or invested.

The Public Spending Code is the set of rules and procedures that ensure that these standards are upheld across the Irish public service. In September 2013, departments and offices were formally notified by Circular 13/13 that the Public Spending Code is in effect.

In July 2019 Circular 18/2019 updated the central technical references and economic appraisal parameters in the Spending Code.

In November 2021, Circular 25/2021 updated the Public Spending Code as it applies to guidelines for the External Assurance Process for Major Public Investment Projects.

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 package of significant actions aimed at enhancing delivery of the NDP. Circular 06/2023 outlines 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.

The Quality Assurance (QA) process requires the Department to complete a Quality Assurance Report on an annual basis. The QA report is an evaluation of the Departments compliance with the Public Spend Code.

Copies of the Quality Assurance reports can be accessed via the links below:

Public Spending Code Quality Assurance Report for 2021 (Vote 24)

Public Spending Code Quality Assurance Report for 2022 (Vote 24)

Copies of Circulars:

Circular 13/13

Circular 18/2019

Circular 25/2021

Circular 06/2023