The first Comprehensive Review of Expenditure (CRE) was carried out in 2011. The outcome of that process was reflected in the Comprehensive Expenditure Report 2012 – 2014 which was published in December 2011 in conjunction with Budget 2012.

A second CRE has been completed.  The Comprehensive Expenditure Report 2015-2017 is available here

The Comprehensive Expenditure Report updates the multi-annual expenditure ceilings for the three year period 2015 – 2017. The objective of the Comprehensive Expenditure Review process, which led to the Report, was to provide the Government with a comprehensive set of decision options that would serve to:-

  • re-align spending with the revised Programme for Government priorities;
  • meet overall fiscal objectives; and
  • explore new and innovative ways of delivering Government policy in a reformed Public Sector.

Each Government Department carried out a review of its existing expenditure across its main spending programmes and submitted the outcome of that process to the Department of Public Expenditure and Reform. These informed budget-related discussions and Budget Day decisions on the allocation of expenditure for 2015 to 2017 presented in the Comprehensive Expenditure Report 2015-2017. Departmental submissions to the review process – which examined current expenditure – and other supporting analysis papers that were considered as part of the process are available here.

Also, as part of the CRE process, the public and interested parties were invited to submit constructive comments and suggestions in relation to public expenditure and reform in the context of the review. Over 60 submissions were received from a mixture of individuals and organisations which were considered by the relevant Government Departments as part of their CRE analysis. A summary of the type of proposals submitted is available here.

Finally, a new Capital Investment Framework was published in September 2015. Building on Recovery: Infrastructure and Capital Investment 2016-2021 presents the Government’s new €42 billion framework for infrastructure investment in Ireland over the period 2016 to 2021.