The new Public Spending Code, which was formally notified to Government Departments in September 2013, applies to all public expenditure programmes. The overall aim of the new Code is to improve how public money is allocated and managed, and it contains guidelines and instruction on the application of ex-ante appraisal to spending proposals, and on expenditure planning and design, management, evaluation and post-implementation review. The new Code reflects best international practice and replaces a suite of value for money and cost-benefit guidelines issued over the last decade or more.
Government Departments and their agencies are responsibile for applying the new Code to expenditure within their ambit. The role of my Department - the Department of Public Expenditure and Reform - is to provide technical assistance, training and other expert advice to help Departments in their application of the Code and in their developing the in-house capacity and skills sets required. The Code is freely available at http://publicspendingcode.per.gov.ie.