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.

In July 2019 it was updated with this circular, which updated the Central Technical References and Economic Appraisal Parameters in the Spending Code. In December 2019, this circular updated the Public Spending Code as it applies to capital expenditure, updated the Guidelines for the use of PPPs and consolidated the Public Spending Code guidance on this website https://www.gov.ie/en/publication/public-spending-code/.