Committee on Budgetary Oversight has published its Report on Existing Levels of Service

Speaking on the Report Committee Cathaoirleach Deputy Barry Cowen TD said “The amount of funding required by Government departments to carry out their existing functions, or the Existing Levels of Service, forms a significant element of the annual budgetary package and as such, scrutiny of the measures used to determine such significant levels of funding is of great importance.”

Deputy Cowen added “Of similar importance is the examination of how information underpinning Existing Levels of Service is presented, with consistency, transparency, and appropriate detail crucial to allowing effective scrutiny of government spending.”

The Committee is making four observations and recommendations related to the ELS process it believes should be considered throughout the Budget 2024 cycle and beyond.

Read the Full Report on Existing Levels of Service  

Summary of Recommendations and Observations

The Committee notes the discrepancies in ELS allocation figures between Government publications, and in this regard the Committee recommends that such discrepancies be eliminated in further publications or be published with a note explaining previous discrepancies.

The Committee recommends that the components of ELS, as set out in the Expenditure Reports, be outlined in as much granular detail as is possible and should be consistent from year to year. Any changes in the presentation of ELS allocations should be clearly explained.

The Committee recommends that where a significant or regular spending overrun occurs in a Vote, that a detailed assessment be carried out in order to avoid such an overrun occurring in the future.

The Committee recommends that the Department of Public Expenditure, National Development Plan Delivery and Reform consider initiating an independently led, large-scale review of health spending, supported by IGEES, to see where savings and efficiencies can be found in the Health sector.

Read more on the work done by the Committee on Budgetary Oversight