Seán Fleming (Laois-Offaly, Fianna Fail)
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21. To ask the Minister for Public Expenditure and Reform the specific actions he is taking on foot of the recently published Comptroller and Auditor General report, to ensure expenditure occurs in the best interests of the general public; and if he will make a statement on the matter. [40602/15]

Brendan Howlin (Wexford, Labour)
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My Department has introduced a number of significant reforms to ensure that taxpayer money is allocated to the maximum benefit of society.  Public service reform remains at the heart of this Government's agenda to ensure efficiency and improved outcomes for citizens.

In this regard, the wide-ranging reforms to the budgetary architecture introduced by this Government support the efficient use of public funds to deliver effective services for citizens. The implementation of a medium term budgetary framework and the introduction of wide-scale reviews of public expenditure with the Comprehensive Reviews of Expenditure allow for greater consideration and debate about key challenges facing public expenditure.

The Irish Government Economic and Evaluation Service (IGEES), which was established in 2012, is an integrated cross-Government service which enhances the role of economics and value for money analysis in public policy making.  IGEES staff operate in designated economic evaluation units and engage widely with other Government Departments.

The revised Public Spending Code, which sets out the economic appraisal requirements for new current and capital expenditure proposals, brings together in one place all of the elements of the value-for-money framework that has been in force up to now, updated and reformed in some respects. The Code is maintained on my Department's website under the management of the Central Expenditure Evaluation Unit (CEEU) as a resource for the entire Irish public service. In September 2013, Departments and Offices were formally notified by circular that the Public Spending Code is in effect. Departments/Agencies proposing the expenditure are generally responsible for undertaking the required appraisal for each new spending proposal or project.  It provides that appraisals and detailed assessments should be carried out before Exchequer resources are committed.

In July 2015, the Government agreed a new three-year Value for Money Review Programme for each Department.  Under the programme, Departments will review expenditure across a number of programme areas.  This Programme which is reviewing 40 topics is aligned with the multi-annual budgetary cycle, and the Comprehensive Review of Expenditure process. 

As the Deputy will, of course, be aware the Oireachtas itself and its Committees also plays a central role in seeking to ensure that the expenditure of State resources occurs in the best interest of the general public.