The Comprehensive Expenditure Report 2012-2014 (CER) published by my Department on 5 December 2011 set out current expenditure ceilings for Departments for the period 2012 to 2014. The ceilings and savings measures contained in the CER were informed by the Comprehensive Review of Expenditure (CRE) carried out in 2011. In setting out current expenditure ceilings for 2012 to 2014, the CER outlined the impact of 2012 savings on subsequent years and also the further savings that would be required to remain within the ceilings in 2013 and 2014. The savings measures specified were a direct result of the CRE process where Departments realigned spending plans for the three year period with Departmental priorities.
The Expenditure Report 2013 reconciled changes in the expenditure ceilings for 2013 and 2014 with those published in the CER and outlined the savings necessary to adhere to the 2014 ceiling taking into account the effect in 2014 of savings measures to be implemented in 2014. As the Expenditure Report 2014 deals with savings for the final period covered by the ceilings set out in the CER, the reconciliation versus the previous ceiling and detail in respect of expenditure savings measures was provided exclusively for 2014.
As I announced on Budget Day, the next CRE will commence in the coming months. This CRE will inform the final determination of expenditure allocations for 2015 to 2017 to ensure alignment between the multi-year expenditure ceilings and developing Government priorities.