Public Spending Code A Guide to Econ omic Appraisal: Carrying Out a Cost Benefit Analysis
Year
2012
Year Revised
—
Source
DPER
Pages
33
CBA is a key economic appraisal technique under the Public Spending Code. This document provides an introductory guide to CBA. It sets out the aims and principles of CBA and highlights the main technical issues in estimating costs and benefits. It also covers the important issues of CBA performance indicators and risk assessment. It concludes by outlining the presentation and reporting requirements for a completed CBA and provides some references for further reading. This guide will be updated to reflect the Public Spending Code A Guide to Evaluating, Planning and Managing Public Investment December 2019. [not found updated in 2026]
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