Jack Chambers (Dublin West, Fianna Fail) | Oireachtas source

I can reference, for example, the sports capital programme and many other areas of capital investment that are valued by the Deputies in areas for which they advocate. The motion is not balanced in the context of the significant investment and impact that is being made in public services. I acknowledge the work and the dedication of many public and civil servants across the system who are helping to support all of the broader objectives in achieving these milestones. I recognise the work they do every day to try to achieve value for money across our public services.

The Government has in place a range of oversight mechanisms pertaining to public expenditure. I would like to put examples of these frameworks on the Dáil record this morning. They include the various budgetary processes and reforms which are in place to support oversight in the delivery of policy; guidelines, such as the recently reformed national infrastructure guidelines; the public spending code for current expenditure; the code of practice of the governance of State bodies; public financial procedures; public procurement guidelines; arrangements for oversight of digital and IT projects and initiatives; and internal and external audit processes that provide validation of public expenditure. It is the legal responsibility of Departments to ensure that they, and the bodies under their aegis, comply with the governance and value-for-money principles and requirements, as their annual sanction to spend public money stipulates that Departments and Accounting Officers must have in place appropriate measures to operate in full compliance.

The public financial procedures set out the rules and underpinning legal framework for the appropriate use of public money. They are based on the Constitution and legislation as well as the institutional and financial relationships between the Oireachtas, the Government, the Minister for Finance and the Minister for Public Expenditure, NDP Delivery and Reform. The detailed procedures of this framework are required to be observed by Government Departments in their consumption of public funds to provide public services and develop the capital infrastructure of our country. I would like to inform the House that my Department will carry out a full review of public financial procedures. This review will specifically examine the accountability requirements in terms of providing value for money.

I want to be very clear that it is my view and the view of everyone in the Government that there simply has to be accountability and value for money for State spending, especially where there are specific questions over value for money considerations. Accountability must permeate through every level of the public service, including State agencies. Reviewing the public financial procedures is an effective way of ensuring this and the review will inform whatever steps are required in this regard.

I also would like to bring to the attention of the House the work of my Department in the recent introduction of the updated 2024 internal audit standards, as well as the financial reporting reform for the Civil Service, as evidence that this Government and my Department continue to raise accountability standards in the public service using best international practice. This is how these have been developed in the context of global standards. These rules are required to be adhered to by all public bodies. The Office of the Comptroller and Auditor General relies on and refers to these frameworks during its investigations and cites them in its reports, particularly such frameworks as the code of practice for the governance of State bodies and the public financial procedures. Furthermore, Article 33 of the Constitution establishes the Office of the Comptroller and Auditor General, which is a key institution in the checks and balances of our democracy. It continues to serve the State well and its reports are considered and held in high regard by the Committee of Public Accounts.

Taking into account the governance frameworks already in place, ongoing work to make improvements in these frameworks, and the constitutionally independent oversight provided by the Office of the Comptroller and Auditor General, there is no requirement for the establishment of a new body that would duplicate the important work of the Comptroller and Auditor General and that would not have the same constitutionally independent and impartial role of the Comptroller and Auditor General.

The Government has put in place frameworks to ensure that value for money is achieved and my Department actively continues to develop these frameworks in the areas of governance, accountability and public expenditure management. Budget 2025 is continuing to deliver improvements and expansion across our public services for our growing population, continuing to invest in our young people and prioritising the need to address our infrastructure gap in the economy. We are committed to delivering value for money in the roll-out of new services as well as in the execution of the national development plan that provides housing, public transport, strong and reliable public utilities, healthcare and schools now and for the future. The ambition of this Government is to support the delivery of the right public services and infrastructure in a manner that provides value for money.

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