The Parliamentary Budget Office (PBO) provides independent and impartial information, analysis and advice to the Houses of the Oireachtas.

The PBO is a key source of financial and budgetary intelligence for Oireachtas Members and in particular for the Oireachtas Committee on Budget Oversight as it conducts ex-ante scrutiny of all budgetary matters. It is an independent specialist unit within the Houses of Oireachtas Service.

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Fiscal policy making

Latest briefing paper

Fiscal policy making

This paper analyses the main economic concepts that underpin the calculation of the structural budget balance (SB) and the expenditure benchmark (EB) and addresses key issues for fiscal policy in Ireland.

Recent publications

Mon, 14 May 2018

Potential Output, the Output Gap and Associated Key Issues for Fiscal Policy-making in Ireland
Briefing Paper 6 of 2018

Mon, 14 May 2018

Public Service Performance Report 2017
PBO Note 9 of 2018

Mon, 14 May 2018

An overview of the Social Insurance Fund (SIF)
PBO Note 8 of 2018

Mon, 30 Apr 2018

Total Gross Voted Allocation and Expenditure Cycle 2017
PBO infographic 4 of 2018

Mon, 30 Apr 2018

Note on Sugar Tax
PBO Note 7 of 2018

Oireachtas TV

Annette Connolly video

Watch the PBO director, Annette Connolly explain the objectives of the PBO and her vision for its role in the budgetary process. This video is an extract from the Budget 2018 Studio Debate produced by Oireachtas TV.

View video

Budgetary scrutiny publications

Keep up to date on documents related to the budget process published by other organisations.

OECD countries should provide for an inclusive, participative and realistic debate on budgetary choices, by offering opportunities for the parliament and its committees to engage with the budget process at all key stages of the budget cycle.
OECD Recommendations on Budgetary Governance

Why was the PBO established?

The need for the 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.
Established in 2017, the PBO is a key source of financial and budgetary intelligence for Oireachtas Members and in particular for the Committee on Budgetary Oversight as it conducts ex-ante scrutiny of all budgetary matters.

Annette Connolly, director of the PBO

Annette Connolly, director of the PBO

Organisational structure

The PBO has a director, Annette Connolly, and a deputy director, Denise O’Connell. It has a small number of teams headed by an Assistant Principal, or equivalent, acting as team leader and reporting to the deputy director. The PBO covers subjects such as budgetary research and analysis (including analysis of expenditure and tax), economic research, the management of the public finances and EU semester and fiscal rules. The structure is subject to change and will evolve as the PBO develops its services.

Contact details

Parliamentary Budget Office
Leinster House
Kildare Street
Dublin 2
D02 XR20
pbo@oireachtas.ie