Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Deputy for the question.

With a view to increasing the transparency of the budgetary process and to facilitate meaningful dialogue on key elements of the budget, over the past number of years, a range of reforms have been implemented to enhance the budgetary framework and ensure that expenditure is managed in an efficient and effective way. These reforms feed into a year-round budget cycle, which allows for ongoing scrutiny of the budgetary process supported by the provision of useful information.

Adopting a whole-of-year budgetary framework is a key component of this process. It ensures that consideration of budgetary priorities can occur throughout the year and is not confined to focusing on the measures announced on budget day.

The impact of Covid-19 has necessitated very significant additional spending in 2020, with an expenditure response beyond anything that has been seen in Ireland before. I should acknowledge that some of the information documents that we aim to provide to inform budget scrutiny have been impacted during the crisis response. Notably, as the Deputy is aware, the mid-year expenditure report was not produced in July as normal. Instead, my Department produced a pre-budget expenditure update after the summer and in advance of the presentation of the October budget.

Looking forward, from 2021 onwards, the programme for Government commits to continuing reform of the budgetary process.  This includes a commitment to the development of a set of well-being indices to create a well-rounded, holistic view of how society is faring. It is intended that these well-being indicators will be used to highlight inequalities and ensure that policies are driven by a desire to do better by people.

Throughout this process of reform, I and officials in my Department will continue to be available to engage with the Committee on Budgetary Oversight in exploring ways to build on the expenditure reforms that have been put in place and to further enhance the opportunities for the Oireachtas to make a meaningful impact on the budgetary cycle.

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