Expenditure Appraisal Framework

The Department of Enterprise, Tourism and Employment Expenditure Appraisal Framework provides guidance for robust appraisal and evaluation practices across the department and its agencies in respect of expenditure on initiatives or schemes.

The framework sets out guidelines for the development of business cases for expenditure based on the requirements set out under the Infrastructure Guidelines and adapted for initiatives and schemes such as grants, loans and equity schemes. The guidelines were developed by the department and informed by international practice for the evaluation of such initiatives and schemes.