The need for a Parliamentary Budgetary Office was identified by the OECD in its review of budget oversight by the Irish Parliament. The Oireachtas Sub-Committee on Dáil Reform, in its final report in May 2016, recommended that the office be established.

The Parliamentary Budget Office is a key source of financial and budgetary intelligence for Oireachtas Members and in particular for the Committee on Budget Oversight as it conducts ex-ante scrutiny of all budgetary matters.

The role and functions of Ireland's Parliamentary Budget Office (PBO).