Scrutinising the Government's Estimates for Public Services spending is one of the important functions of Dáil Éireann and its select Committees.

On this page you will find information and analysis on the Estimates for Public Services and how Dáil Members scrutinise them. All the analysis produced by the PBO is independent and impartial.

Vote 40 - Department of Children, Equality, Disability, Integration and Youth

Latest publication

Vote 40 - Department of Children, Equality, Disability, Integration and Youth

The Vote 40 gross allocation for 2021 has been increased to over €1.9 billion, up 4% (€82 million) on 2020's revised allocation and 5.8% (€110 million) on 2020's original allocation.

Find out more in this two-minute read.

Publications on the scrutiny of Estimates

We have gathered a selection of our publications that are relevant to understanding the Estimates for Public Services process and the problems Dáil Éireann encounters in carrying out its scrutiny duties. They may also be helpful in the upcoming scrutiny of the Revised Estimates for Public Services 2021.

Revised Estimates 2021

These publications relate directly to the Revised Estimates which Dáil Select Committees can expect to scrutinise between March and May this year. Most of them are short Notes with accompanying interactive data visualisations.

Role of the Oireachtas in Scrutiny of Estimates

Most Government spending on public services is scrutinised and approved by the Dáil and this is a very significant role unique to the legislature. These infographics outline that role.

Demystifying scrutiny of the Revised Estimates for Public Services

Latest publication

Demystifying scrutiny of the Revised Estimates for Public Services

See the slides to accompany the PBO's workshop for Members on 12 March 2021. The workshop will address the:

  • purpose of scrutinising the Revised Estimates
  • structure of a typical Vote and the changes made to it in the Revised Estimates 2021
  • general lines of inquiry
  • resources to use when scrutinising the Revised Estimates
Performance budgeting

Performance

Performance budgeting

How can we measure the effectiveness and efficiency of money spent on public services? These publications explain the concepts of performance budgeting.

How to guides

Guidance

How to guides

Need guidance on how to read the Estimates? Want to know more about issues Members may face in carrying out effective scrutiny? See our how to guides.

Revised Estimates

The Revised Estimates Volume for the Public Service is published by Government in mid-December every year. It provides more detail on the financial allocations that were announced in the Budget along with performance targets and other information. The money set out in this document comprises most Government spending. Other Estimates may follow during the rest of the year as the need arises and these, too, must be scrutinised and approved by the Dáil.