Public Spending Code Compliance and Quality Assurance Process
The Public Spending Code sets out a unified approach to ensure that all public funds meet the objectives set by Government and deliver value for money for the tax payer. The Code describes the rules and procedures which Departments and Agencies must comply with and that ensure that an appropriate standard is met across the Irish public service. The Code uses a life-cycle approach for all capital and current expenditure, setting out the different evaluation requirements at each stage i.e. appraisal, detailed planning, implementation and post-implementation review.
The Evaluation Unit provides advice and support to the Department to ensure compliance with the Code. It also provides training opportunities for Departmental staff and for Agencies under the auspices of the Department.
The Code requires that each Department put in place an internal process to assess compliance with the Code and to regularly review the quality of that process: the quality assurance process. This process, undertaken annually by the Evaluation Unit, involves the preparation of expenditure and procurement inventories, assessments of Departmental compliance with the Code across a range of project and programme areas, and a number of in-depth checks on particular expenditure areas.
The quality assurance process for 2014 and 2015 have been completed. Copies of the report are available below: