Public Spending Code
As Gaeilge: An Cód Caiteachais Phoiblí
Also known as: PSC
Last reviewed April 2026
Ireland's rules for ensuring value for money in public expenditure, published by DPENDR.
Ireland's set of rules and procedures for ensuring value for money in public expenditure. Published by the Department of Public Expenditure and Reform (DPER). Applies to all public bodies and covers appraisal, planning, and management of public investment projects.
Related terms
Value for Money
The Irish public-sector test for procurement decisions, balancing cost, quality and fitness for purpose over the contract's life.
Single-Tender Action
A direct award to a single supplier without a competition, allowed only in narrowly defined circumstances and subject to audit scrutiny.
Request for Quotation (RFQ)
A lighter-touch process for low-value purchases where suppliers submit a price quote against a short brief.
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