Jack Chambers (Dublin West, Fianna Fail)
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Managing the delivery of services within budgetary allocations is a key responsibility of each Minister and measures are in place to help ensure that budgetary targets are met. There are a range of policies, frameworks and processes to support management of sustainable public spending.

As part of my Department’s role supporting the appropriate use of public funds across government bodies, it establishes the governance frameworks, or rules, setting out the principles and procedures for how money should be spent. The aim of these rules is to support Accounting Officers in discharging their responsibility to ensure expenditure is managed in line with the Voted allocation and that services are delivered in an effective and efficient manner to support the achievement of value for money.

Examples of the governance frameworks which are in place include:

• The Code of Practice of the Governance of State Bodies,
• the Public Financial Procedures,
• the Infrastructure Guidelines,
• the Public Procurement Guidelines; and
• Arrangements for oversight of Digital/IT projects and initiatives.

These frameworks emphasise the importance of effective control and delivering value for money with public funds. This summer I brought a memo to Government and published a circular that restates the key roles and responsibilities around value for money. Spending is audited by the Comptroller & Auditor General whose reports are then considered by the Public Accounts Committee.

A range of core budgetary reform initiatives (including, Performance, Equality and Green Budgeting) are also in place to broaden the approach to how public expenditure is appraised, implemented and reviewed. They work in tandem with broader initiatives such as the establishment of the Irish Government Economic Evaluation Service, to develop capacity and enhance the role of economics and value for money analysis in public policy making.

My Department engages in regular bilateral discussions with Departments to assess the sustainability of their spending plans. All expenditure lines are reviewed as part of the annual Estimates process.

In terms of policy, my Department published two key strategies earlier this year. A review of the National Development Plan was completed in July. This plan set out investment to address the infrastructure deficit in the best way to safeguard our economy, drive growth and opportunity, protect jobs, increase competitiveness and ensure prosperity for our people and communities.

My Department also published a Medium Term Expenditure Framework. This is a multi-year public expenditure planning exercise and supports assessment of the resource implications of future policy decisions over the period 2025-2030. The framework utilises three pillars: fiscal sustainability, spending adequacy and spending efficiency.