Terence Flanagan (Dublin North East, Independent)
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368. To ask the Minister for Public Expenditure and Reform the improvements that have been introduced by his Department in recent years to ensure that spending decisions are more informed and that waste is reduced; his plans for the remainder of this Dáil term; and if he will make a statement on the matter. [41503/14]

Brendan Howlin (Wexford, Labour)
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Part III of the Comprehensive Expenditure Report 2014-2017, which was published on Budget Day last month, outlines the budget reform measures that have been introduced by my Department over the last number of years and provides a comparison with best practice as identified by the Organisation for Economic Cooperation and Development (OECD).  It shows that the new approach to expenditrure analysis and value for money evaluation captures all of the best practice elements proposed by the OECD.  As the Report explains, the reforms are built around a number of key elements:

- The Public Spending Code - A new comprehensive set of expenditure appraisal rules, value for money requirements and related guidance covering all public expenditure. It is designed to ensure that the State gets the best possible value for the resources at its disposal.  This new framework consolidates, revises and modernises the previous set of guidelines, circulars and directions issued in relation to value for money. It brings together best practice in evaluation and appraisal;

- Performance Budgeting InitiativeAn initiative to improve the quality of information on how Government programmes are performing against stated goals, which in turn will help bring more clarity to how well public investment is working for the citizen.Such performance  information is now included in the annual Revised Estimates for Public Services, and a new web site containing performance information is also available ();

- Comprehensive Expenditure ReviewsIreland is one of leading group of countries to have introduced regular spending reviews. The Government has now overseen two such reviews since 2011. 

The main focus in the period ahead is to bed down these reforms and to build capacity that will underpin the effective application of these new budgetary reform measures across Government.  A key part of this will be the ongoing development of the Irish Government Economic and Evaluation Service, which was established in 2012 and which is being built up as an integrated cross-Government service to enhance the role of economics and value for money analysis in public policy making.