Infrastructure Guidelines (Update to the Public Spending Code Capital Spending Requirements, Circular 06/2023)

Infrastructure Guidelines (Update to the Public Spending Code Capital Spending Requirements, Circular 06/2023)

Overview

The Infrastructure Guidelines sets out the value for money guidelines for the evaluation, planning and management of public investment projects, including purchase or acquisitions of assets or shareholdings, in Ireland. The Guide replaces the Public Spending Code requirements for capital expenditure outlined in Public Spending Code: A Guide to Evaluating, Planning and Managing Public Investment, December 2019. The arrangements set out in the Guide apply to all public bodies and all bodies in receipt of Exchequer capital funding. It is the responsibility of government departments and their Accounting Officers to ensure that, where required, departments and agencies draw up their own sector specific procedures for evaluating, planning and managing public investment, which align with the Infrastructure Guidelines.

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