Public Spending Code

Circular 13/13: The Public Spending Code: Expenditure Planning, Appraisal & Evaluation in the Irish Public Service - Standard Rules & Procedures was issued in September 2013 implementing a comprehensive set of expenditure appraisal, Value for Money requirements and related guidance covering all public expenditure.

The requirements in the Public Spending Code (PSC) are based on employing good practices at all stages of the expenditure life cycle. All Irish public organisations must provide assurance that the expenditure practices it employs are of an acceptable standard, that it consistently maintains these standards and if there are deficiencies that they are identified and addressed. Departments and other public service organisations also need to assure themselves that the expenditure practices employed by organisations reporting to them and to whom they may provide funding are of an appropriate standard.

Public Spending Code (PSC) - Quality Assurance Report

We are required to submit a Quality Assurance Report on an annual basis. The Quality Assurance report assesses compliance with the Public Spending code.

Copies of all previous dlr assurance reports can be accessed below.

Procurements in excess of €10m

The Public Spending Code stipulates that summary information in relation to procurements in excess of €10m must be published on the Council’s website. There were no procurements in excess of €10m in 2022.