Barry Ward (Dún Laoghaire, Fine Gael)
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10. To ask the Minister for Public Expenditure and Reform the position regarding guidelines and instructions provided to all Departments to ensure strict and transparent control of capital spending budgets; if these guidelines will be made publicly available; and if he will make a statement on the matter. [59379/25]

Peter Roche (Galway East, Fine Gael)
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The Government has made repeated commitments to improve transparency and tighten controls around how Departments manage their spending or budgeting. This is essential to maintaining public trust in our ability to deliver value for money when using taxpayers' funds. We understand that the updated regulations are to be introduced to guide how funding needs to be allocated or spent. Will the Minister clarify when these updated guidelines will be issued and whether they will be publicly available?

Jack Chambers (Dublin West, Fianna Fail)
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The review of the national development plan published in July represents the largest capital investment and injection in our economy in the history of the State. As part of the NDP review, the Government agreed substantive annual sectoral allocations for 2026 to 2030 and overall Government capital ceilings to 2035. The review sets out total public capital investment of €275.4 billion to 2035. This comprises €202.4 billion in Exchequer voted capital from 2026 to 2035. Of this, €102.4 billion is being allocated for the next five years, which is an additional €24 billion on what was previously allocated. A further €10 billion in equity and fund releases is being provided for strategic megaprojects in water, energy and transport. This brings the total additional capital investment to €34 billion for the period to 2030.

My Department is responsible, as the Deputy mentioned, for the infrastructure guidelines, which replaced the public spending code for capital appraisal since the end of 2023.

These set the value for money requirements and guidance for evaluating, planning and managing Exchequer-funded capital projects. Management and delivery of investment projects and public services within allocation and within the national frameworks is a key responsibility of every Department, Accounting Officer and Minister. Capital spend is monitored, valued and reviewed each month. Actual spend is compared to the budgeted voted allocation and any variances require an explanation to be submitted to the relevant Vote section in my Department.

Capital sanction is provided to Departments in line with the public financial procedures. Any proposed expenditure that does not fall within the scope of the capital sanction must be submitted to my Department for review and sanction must be sought before any expenditure can occur. Failure to seek and obtain the sanction of my Department may result in a line Department becoming liable to a report by the Comptroller and Auditor General and subject to examination by the Committee of Public Accounts.

It is also important to highlight, as also set out in the public financial procedures, the role of the Accounting Officer for each Department, which is central in terms of accountability, delivery, propriety and ensuring value for money. Each Accounting Officer is personally responsible for the safeguarding of public funds and property under his or her control, for the regularity of all the transactions in each appropriation account and for the efficiency and economy of administration in his or her Department.

I know I am running out of time, but I will set out further details.

Peter Roche (Galway East, Fine Gael)
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I thank the Minister for the comprehensive response. It is fair to say that now more than ever, the public expects transparency and accountability in how public funds are spent. People want to know not just where their money is going, but how decisions are made and whether they deliver value for money. We are very fortunate to be in a position where we can invest in infrastructure, services and innovation, but with that comes a responsibility to ensure that every euro is spent wisely. Clear and consistent budgeting practices across Departments are essential to maintaining public trust and delivering outcomes that benefit communities across the country. I hope that these forthcoming guidelines will strengthen that trust and provide clarity for both Departments and the general public.

Jack Chambers (Dublin West, Fianna Fail)
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We will reform some of the infrastructure guidelines. Some of that is intended to try to remove some of the excessive time that projects take as they move through the infrastructure life cycle. Also central to wider expenditure control will be a reform of public financial procedures and ensuring for certain Departments that we need to have better fiscal discipline in terms of overall expenditure management. Accountability is central there when it comes to Departments or agencies under their remit. We have commenced a review of the public financial procedures. We will be able to set out further direction on the infrastructure guidelines when we publish the task force report. All of that is intended to deliver more, but also to ensure that we have accountability and oversight around overall spending of public funds.

Peter Roche (Galway East, Fine Gael)
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The Minister's response has been reassuring. Like many others, I feel responsible in many ways if there is any guessing or dispute around how moneys are spent. I really welcome that. I am reassured by the Minister's responses.

John McGuinness (Carlow-Kilkenny, Fianna Fail)
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As there are no further Deputies offering, that concludes questions.