The Public Spending Code came into effect in September 2013. As outlined in Circular 13/13: “The Public Spending Code: Expenditure Planning, Appraisal & Evaluation in the Irish Public Service-Standard Rules & Procedures”, the objective of the code is to ensure that best value is achieved by the state for the resources it has at its disposal.

Local Authorities and all bodies in receipt of public funding are obliged to comply with the requirements of the Code. Each Authority is required to complete a Quality Assurance process and publish an annual report which is signed off by the Chief Executive.

Roscommon County Council publishes the Public Spending Code Quality Assurance Report, on an annual basis in line with Legislative requirements.