Oireachtas Joint and Select Committees
Thursday, 10 July 2025
Public Accounts Committee
2023 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure, National Development Plan Delivery and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 39 - Office of Government Procurement
Vote 43 - Office of the Government Chief Information Officer
Chapter 3 - Vote accounting and budget management
2:00 am
Ms Kate Ivory:
The infrastructure guidelines set out the different quantums and the different processes under that. Depending on how much money it is, it might come to us or it might just be at departmental level. If it is over €20 million, it is subject to the infrastructure guidelines. If it is over €200 million, it is subject to Government approval. Government approval involves going to the major projects advisory group. There is an external assurance process and the business case then goes to Government. Anything that is subject to the infrastructure guidelines will either be subject to checks and balances within the Department itself as a matter for its Accounting Officer or it will come into our Department for assessment as well.