Commitment 9: Enhance Fiscal Transparency

Commitment 9: Enhance Fiscal Transparency

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To introduce Performance Reports on government expenditure, which will show what is achieved with the resources allocated to each spending programme.

Objective: To support better resource allocation decision making, and improve people’s understanding of what resources are available and the costs over time, of the various choices involved in public spending.

Status quo: Fiscal transparency has been advanced recently by the creation of the website which tries to make it easier to understand Government spending on public services. The performance budgeting initiative aims to strengthen focus on what is being delivered through that spending on public services and to build this information into the policy-making and accountability processes. At its core it is concerned with ensuring that policy development and resource allocation decisions are better informed. The introduction of the initiative laid the foundation for a more systematic engagement by parliamentarians and the public on the impact of public policies and on resource allocation decisions.

The initiative has been subject to ongoing review since its introduction, and has evolved considerably over the last number of years. One of the most significant developments has been the reformatting of the Revised Estimates Volume (REV), published each December, to include performance information. Following the publication of REV 2016, a detailed review was carried out of the performance information provided and detailed feedback was provided to the main Government Departments.

A comprehensive guidance note was also developed to assist Departments in selecting and reporting on appropriate performance indicators.

Ambition: To provide greater transparency on resource allocation and related public policy decisions and to strengthen focus on what is being delivered through public services, with public funds.

Lead implementing organisations: Department of Public Expenditure and Reform


Timeline: January 2017 to June 2018




Commitment 9:

Enhance Fiscal Transparency

OGP values

Public accountability

New or ongoing commitment


Lead implementation organisations

Department of Public Expenditure and Reform

Other actors involved - government

All government departments and public bodies

Verifiable and measurable milestones to fulfil the commitment

New or ongoing

Start date

End date

The Minister for Public Expenditure and Reform has proposed to submit a Performance Report to the Oireachtas by end Quarter One each year, starting in 2017. This report will provide information on the performance of each Vote and the linkages between results and allocated resources. It is intended that this will allow for meaningful engagement between the Oireachtas and Government Departments on resource allocation and public policy decisions.


January 2017

June 2018

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