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The Public Spending Code

Published: 8 May 2019
From: Department of Public Expenditure and Reform

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 that the Public Spending Code is in effect. In July 2019 it was updated with this circular , which updated the central technical references and economic appraisal parameters in the Spending Code.

The Code is maintained on the website https://publicspendingcode.per.gov.ie/ under the management of the Government Accounting Unit of the Department of Public Expenditure and Reform. This website is a resource that can be used by the entire public service of Ireland.

Public Spending Code

The Code brings together all of the elements of the 'value-for-money' framework that has been in force up to now, updated and reformed in some respects.


Central Technical References and Economic Appraisal Parameters

This document sets out the key central technical references and parameter values for use in financial and economic appraisal. The parameter values apply to all economic appraisals and evaluations undertaken in compliance with the Public Spending Code, and should be used by government departments and State agencies undertaking economic appraisals.