Public Spending Code

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 apply to ensure that these standards are upheld across the Irish public service. The Code brings together in one place all of the elements of the value-for-money framework that has been in force up to now, updated and reformed in some respects.

In September 2013, Departments and Offices were formally notified by circular that the Public Spending Code is in effect.

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To download the complete version of the Public Spending Code please click here.

The most up to date version of the Regulatory Impact Assessment Guidelines, the 2009 RIA Guidelines can be found here.

A Circular relating to the production and publication of post project reviews was published by the Department of Public Expenditure and Reform on the 26th March 2018. DPER Circular  06/2018 – The Public Spending Code: Publication of Post Project Reviewscan be accessed here.