Departmental Expenditure
Dail Éireann — 2026-07-07
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Jack Chambers (FF), Dublin West

In December 2025, the Government published the medium-term fiscal and structural plan, which set out fixed expenditure ceilings for the period 2026 to 2030. This provides for significant uplifts in expenditure over the coming years, with gross voted spending to reach €147.3 billion in 2030. My Department has responsibility for developing expenditure policy in line with agreed Government objectives, including adhering to the expenditure ceilings set out in the plan. My Department establishes the governance frameworks, or rules, setting out the principles of how money should be spent to support sustainable increases in public expenditure.
These include the public financial procedures and infrastructure and procurement guidelines. These frameworks have been developed to promote the efficient, effective and sustainable application of resources.
In May, I published Circular 21/2026 relating to expenditure control and the escalation process. Issued to all Departments, it provides a clear framework for managing expenditure and sets out phases for escalation if spending overruns emerge. This escalation process is designed to be transparent and clear, setting out the different phases that can be taken to address overruns. It defines roles and responsibilities across Departments, ensuring strong accountability for expenditure management. Importantly, it is responsive to emerging spending pressures and enables timely and proportionate corrective actions where required.
Where expenditure pressures persist, the circular sets out a framework for when and how my Department will engage with others. These steps are focused around strengthening governance, reprioritising expenditure within Department allocations and ensuring that overruns are addressed in a timely manner. The circular also reiterates that responsibility for managing expenditure rests with each Department’s Accounting Officer.
As published, it refers to nine phases of expenditure controls. These could involve an expenditure oversight group all the way to examining non-pay pressures to pay pressures, if they emerge in a Department. It is about aligning budgetary allocations with priorities and ensuring that we get better delivery of budgets across Departments.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-07-07/debate/main
Retrieved: 2026-09-14T01:01:07+00:00
Sitting date: 2026-07-07