Cian O'Callaghan (Dublin Bay North, Social Democrats)
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371. To ask the Minister for Public Expenditure and Reform the status of the proposed 2024-2026 Spending Review cycle that was noted in the Public Service Performance Report 2022; and if he will make a statement on the matter. [62769/25]

Jack Chambers (Dublin West, Fianna Fail)
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Securing value for money is an ongoing priority for this Government and is at the heart of all decision making, at every stage of a policy or programme lifecycle. It is about securing the efficient and effective use of public resources in the pursuit of better public services, living standards and infrastructure for the people of Ireland. Policy analysis is a core component of the public expenditure management and value for money frameworks.

A wide range of policy and expenditure analysis is undertaken and published by Government Departments annually. These can take the form of Staff Papers, Focused Policy Assessments, Spending Reviews, and analytical notes among others. My department plays a central role in this process by regularly analysing expenditure trends and policies. Alongside this, individual Departments have responsibility for evaluating the efficiency and impact of their own programmes and policies, to ensure the optimal use of public resources.

Since 2024 approximately 59 papers have been published by IGEES staff across Government. During 2025, policy analysis and expenditure evaluations on a broad range of topics, including disability services, social housing, migration and labour market trends, statutory sick leave, wellbeing, education, transport, and youth participation. This analytical research has continued to play a key role in supporting evidence-based policymaking across the government.

In addition my department continually seeks to ensure evidence and analysis is at the centre of policy making including through the budgetary process. This is communicated through our range of publications including the annual Expenditure Report, the Public Service Performance Report, as well our expenditure and policy evaluation papers across various topics.

In preparation for Budget 2026, my department undertook several pieces of analysis to support resource allocation:

1. The Public Service Performance Report, published in June, detailed how Departments performed against targets set in the Revised Estimates process. This supports assessment of progress ahead of the budgetary process.
2. The National Development Plan Review, published in July, set out investment plans 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. This review was underpinned by analysis of drivers of infrastructure needs.
3. The Medium-Term Expenditure Framework was published in September. 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. It is based on analysis of past trends, consideration of risks and opportunities alongside development of forward-looking scenarios. The scenarios set out in the framework are indicative only and based on a number of variable assumptions. Their purpose is to illustrate a range of options for public expenditure based on previously observed trends and known cost drivers.

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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372. To ask the Minister for Public Expenditure and Reform if a review was undertaken by his Department into the 2017 to 2022 and the 2023 spending review cycles; if so, if he will publish this review; and if he will make a statement on the matter. [62770/25]

Jack Chambers (Dublin West, Fianna Fail)
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A report was published in October 2020 titled “Rationale Operation and Issues – Irish Spending Review Process 2017-2019”. It can be accessed at the following link: www.gov.ie/en/irish-government-economic-and-evaluation-service-igees/igees-publication/rationale-operation-and-issues-irish-spending-review-process-2017-2019/.

The report was undertaken by Professor John O’Hagan of Trinity College Dublin. It provided the Spending Review Steering Group with an external view of how the Spending Review process was operating and set out a number of recommendations. The terms of reference for this review included examining the clarity of the Spending Review’s aims and objectives, the effectiveness of governance structures, communication with stakeholders, and the quality and integration of outputs into policy and budgetary processes.

The series of recommendations set out in the report informed several reforms implemented for the 2020–2022 cycle, including expanded governance structures, increased departmental authorship of papers, and improved transparency measures. Adjustments made following the review of the 2017–2019 cycle were also embedded into the 2023 Spending Review process.

A broad range of policy analysis is undertaken and published by Government Departments each year. These can take the form of Staff Papers, Focused Policy Assessments, Spending Reviews, and analytical notes among others. My department regularly analyses expenditure trends and policies. Alongside this, individual Departments have responsibility for evaluating the efficiency and impact of their own programmes and policies, to ensure the optimal use of public resources. Since 2017 over 188 papers have been published, covering a wide range of policy areas, and these are available on the department’s website.

In addition, my department continually seeks to ensure evidence and analysis is at the centre of policy making including through the budgetary process. This is communicated through our range of publications including the annual Expenditure Report, the recently published Medium Term Expenditure Framework, the Public Service Performance Report, as well our expenditure and policy evaluation papers across a range of topics.