The last Comprehensive Review of Expenditure (CRE) was undertaken in 2014 and covered the period 2015 - 2017. A new approach to reviewing Government expenditure was announced in 2017 in advance of Budget 2018, Minister Donohoe at the time stated "This year’s spending review will examine a significant portion of the expenditure base for each department, with the remaining current expenditure to be examined over a three-year horizon". The intention of the spending reviews was to have a series of selective reviews that would cover the totality of day to day Government expenditure over a three year period.
The first spending review for the Department of Defence was carried out by staff in the Department of Public Expenditure and Reform and covered the Defence Vote Group. The second report was carried out by staff from the Department of Public Expenditure and Reform and staff from the Department of Defence Finance Branch and covers Defence Forces pension expenditure. The third report in the series of three is currently underway with staff from the Department of Public Expenditure and Reform and our Civil Defence Branch and is covering Civil Defence.
The White Paper on Defence sets out the Government's defence policy framework out to 2025.