The expenditure review initiative is well established in my Department. In the period since 2003 reviews of four expenditure areas were carried out under the expenditure review programme and reviews of a further eight areas are ongoing. Details of the reviews carried out or under way from 2003 to 2005 are detailed in the appendix.
The objective of the expenditure review initiative in the Civil Service is to provide a systematic analysis of what is being achieved by expenditure on each programme and to provide a basis on which more informed decisions can be made on priorities within and between expenditure programmes.
Expenditure reviews are normally carried out in-house by working groups as part of the work of the Department. The working groups comprise staff from the relevant areas of the Department with representatives from the Department of Finance and other Departments or agencies, as appropriate. On occasions it is necessary to engage outside consultancy to assist in a specific aspect of a review. Also, reviews are now formally reviewed by an external expert under a consultancy contract.
Other approaches to expenditure reviews would involve working with other agencies as in the case with the review of child income support which is being carried out by the NESC; with the pensions board in the case of the current review of pensions policy; or with an interdepartmental committee as is the position with the review of long-term care arrangements. A review may build on earlier analyses or reports for the Department, as in the case with long-term care and pensions. The costs incurred by the Department where external assistance was required are also outlined in the appendix.
The amount of time it takes to complete a review varies and depends on the size and complexity of the programme areas, interaction with other Departments and agencies and the resources that can be provided to support the review. Where the programme is complex, it may be completed over a number of phases, as is the case with the review of the supplementary welfare allowance scheme and the review of pensions.
The recommendations from the review process feed into the policy making and change management processes within the Department. The review process generally is overseen by the expenditure review steering committee, which is chaired by the Department of Finance.
Appendix 1
|
Expenditure Review Activity 2003-2005
|
|
Year
|
Review
|
Due Date
|
Status/Consultancy Cost-Euro (incl. VAT)
|
|
2003
|
Payments to Orphans
|
Completed
|
Nil
|
|
Illness and Disability Payment Schemes
|
Completed
|
Nil
|
|
2004
|
Back to School Clothing and Footwear Allowance
|
Completed
|
Nil
|
|
Supplementary Welfare Allowance
|
Completed
|
Nil
|
|
2005
|
Back to Education
|
Qtr. 2
|
28,410
|
|
Unemployment Benefit/Assistance for Atypical Workers
|
Qtr. 4
|
38,292
|
|
Old Age Contributory Pension/Retirement pension — Phase 2
|
Qtr. 4
|
6,095
|
|
Supplementary Welfare Allowance — Phase 2
|
Qtr. 4
|
Nil
|
|
One-Parent Family payments
|
Qtr. 3
|
Nil
|
|
Carers Allowance/Benefit
|
Qtr. 3
|
Nil
|
|
Long-Term Care arrangements
|
Qtr. 3
|
Nil
|
