Foilsiú
An Cód Caiteachais Phoiblí
Ó An Roinn Caiteachais Phoiblí, Seachadta ar an bPlean Forbartha Náisiúnta, agus Athchóirithe
Foilsithe
An t-eolas is déanaí
Tá dualgas ar gach comhlacht poiblí in Éirinn caitheamh go cúramach le cistí poiblí, agus a chinntiú go bhfaightear an luach is fearr agus is féidir ar airgead aon uair a bhíonn airgead poiblí á chaitheamh nó á infheistiú.
Is é an Cód Caiteachais Phoiblí an tacar de rialacha agus nósanna imeachta a chinntíonn go seastar leis na caighdeáin sin ar fud sheirbhís phoiblí na hÉireann. I mí Mheán Fómhair 2013, cuireadh in iúl go foirmiúil do ranna agus d'oifigí trí chiorclán go bhfuil an Cód Caiteachais Phoiblí i bhfeidhm. I mí Iúil 2019 rinneadh é a nuashonrú leis an gciorclán seo, a nuashonraigh na tagairtí teicniúla lárnacha agus paraiméadair an bhreithmheasa eacnamaíochta sa Chód Caiteachais.
I mí na Samhna 2021, nuashonraigh an ciorclán seo an Cód Caiteachais Phoiblí mar atá feidhm aige maidir le treoirlínte don Phróiseas Dearbhaithe Seachtrach do Mhórthionscadail Infheistíochta Phoiblí.
Íomha: PSC infographic top updated 22022022
Íomha: PSC infographic bottom updated 22022022
Public Spending Code : A Guide to Evaluating, Planning and Managing Public Investment
This Guide sets out the value for money requirements for the evaluation, planning and management of public investment projects in Ireland. Published in December 2019, it sets out the roles and responsibilities for Sponsoring Agencies and Approving Authorities and provides detail on the requirements at each stage of the project lifecycle.
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Guidelines for Evaluating, Planning and Managing Current Expenditure
This guidance sets out the ex ante requirements before new Current expenditure programmes are undertaken by the Sponsoring Agency or approved by the Approving Authority, or before extensions to existing current expenditure programmes are approved.
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Guidelines for the use of Public Private Partnerships
The 2006 Public Private Partnership (PPP) guidance has been revised to better reflect evolving good practice, to ensure alignment with the provisions of the Public Spending Code, and to introduce certain new and updated provisions including changes to the Public Sector Benchmark and clarification on the Value for Money Comparison exercise.
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Public Spending Code: Quality Assurance Process
The PSC Quality assurance process is a tool to assist Departments and agencies in the more efficient management of public investment through review of past practice as a means to improvement in the future. This guidance document sets out the main elements of the PSC quality assurance process and the steps to be taken in carrying out the annual quality reporting requirement of the PSC
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Regulatory Impact Analysis Guidelines
This guidance document sets out the rational for Regulatory Impact Analysis (RIA) and is intended to provide assistance to officials conducting RIAs. Regulatory Impact Analysis is a tool used for the structured exploration of different options to address particular policy issues.
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Value for Money Review and Focused Policy Assessment Guidelines
This document sets out guidance on two of the evaluation methodologies used across the civil service; namely Value for Money Review (VFMRs) and Focused Policy Assessments (FPAs). This guidance document introduces the main elements involved in undertaking a VFMR or an FPA including the steps to be taken and the various analytical approaches on offer to the review team.
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Overview of Appraisal Methods and Techniques
This document outlines the main appraisal methods and techniques which should be used as part of the Public Spending Code. It provides a brief introduction to each technique and contains reference material at the end of the document.
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A Guide to Economic Appraisal: Carrying out a Cost Benefit Analysis
This document provides an introductory guide to cost benefit analysis (CBA). It sets out the aims and principles of CBA and highlights the main technical issues in estimating costs and benefits.
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Central Technical References and Economic Appraisal Parameters
This document sets out the key central technical references and parameter values for use in financial and economic appraisal. The parameter values apply to all economic appraisals and evaluations undertaken in compliance with the Public Spending Code, and should be used by government departments and State agencies undertaking economic appraisals.
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Public Spending Code Supplementary Guidance - Measuring & Valuing Changes in Greenhouse Gas Emissions in Economic Appraisals
These guidelines provide further assistance in calculating and valuing greenhouse gas emissions when performing a policy appraisal.
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Tugann an doiciméad seo treoir maidir le hanailís airgeadais a dhéanamh mar chuid den Chód Caiteachais Phoiblí. Cuireann sé treoir sa bhreis ar fáil do chomhlachtaí san earnáil phoiblí a dhéanann gné an bhreithmheasa airgeadais de Réamhchéimeanna agus de Chéimeanna Mionsonraithe an Cháis Gnó de thogra infheistíochta phoiblí. Rinneadh é a nuashonrú chun léiriú a thabhairt ar Threoir an Chóid Caiteachais Phoiblí maidir le hInfheistíocht Phoiblí a Mheas, a Phleanáil agus a Bhainistiú 2019.
Leagtar amach sa treoir seo na prionsabail chun anailís airgeadais a dhéanamh agus soláthraítear teimpléid tacaíochta atá deartha go príomha chun tionscadail faoi bhun €1m agus os cionn €1m a dhéanamh. Is féidir teacht ar na teimpléid sin thíos.
Financial Appraisal Guidelines
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FINAL Financial Analysis Template for Proposals Less than 1 million
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FINAL Financial Analysis Template for Proposals More than 1 million
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