Ireland Introduces Medium-Term Expenditure Framework and Performance-Based Budgeting Reform (assets.gov.ie)

• Three-year expenditure ceilings replace annual, secretive budget negotiations.
• Departments can carry over 80% of savings, with 20% returning to the Exchequer.
• Performance-based budgeting links funding to strategic programmes and measurable targets.

"The Government of Ireland's Comprehensive Expenditure Report details a major reform of the public expenditure framework, moving from opaque annual budgeting to a transparent, multi-annual system. Key reforms include top-down expenditure ceilings for each department over three years, performance-based budgeting linked to strategic programmes, a new Value-for-Money code, and enhanced Oireachtas oversight. The 2011 Comprehensive Review of Expenditure examined all spending areas, and a similar review will be conducted every three years. This aims to ensure sustainable public finances and improve efficiency."