The Public Spending Code
All Irish public bodies are obliged to treat public funds with care. They must ensure that the best possible value for money is obtained whenever public money is being spent or invested.
The Public Spending Code is the set of rules and procedures that ensure that these standards are upheld across the Irish public service. The Public Spending Code Website provides central guidance, technical guidance (e.g., A Guide to Economic Appraisal) and tool and guidance for financial appraisal (e.g., Financial Appraisal Guidelines, Template). According to the Department of Public Expenditure, NDP Delivery and Reform (DPENDR)’s circular 06/2023, the Infrastructure Guidelines will supersede the existing Public Spending Code in the near future.
The Transport Appraisal Framework (TAF) was introduced on 13th June 2023 and it replaces the Common Appraisal Framework (CAF). The TAF provides appraisal and implementation guidance to the transport sector. The TAF builds on the relevant guidance on evaluating, planning and managing public investment – contained in the Public Spending Code and DPENDR Circulars 25/2021 and 06/2023 – by providing guidance specific to the transport sector.
The workflow and the project lifecycle detailed below present the update on the PSC and TAF. These can be changed once the Infrastructure Guidelines are published in the near future. Eventually, the NTA Project Approval Guidelines (PAGs) and the Terms of Reference for the NTA Board and Capital Programme Sub-Committee will reflect these changes.
All projects having capital costs over €20M are subject to the review process by the NTA and are required to obtain approval to proceed to the next Decision Gate.
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Click to download a template  Required only for the proposal with an estimated potential cost of €15 million or more |
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Click to download a template  * Longlist Assessment Report is required only for the proposal with an estimated cost of over €200m (major project) |
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Template coming soon |
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Template coming soon |
Transport Appraisal Framework
Transport Appraisal Framework provides appraisal and implementation guidance. TAF guidance builds upon the guidance available in the current edition of the Public Spending Code (PSC) as well as previous iterations of transport sector-specific guidance. The framework also outlines how the appraisal process fits within the wider PSC project lifecycle.
The TAF replaces the Common Appraisal Framework (CAF). To aid the adoption of the TAF the NTA has developed the TAF Summary Bulletin which captures the main changes from the CAF to TAF and summaries the stages project sponsors should follow throughout the lifecycle of a transport project.
Project Approval Guideline
Project Approval Guideline sets out a consistent and transparent approach across projects undertaken by agencies in receipt of NTA funding. The NTA will appraise the deliverables at the Gateway and the NTA Gateways align with the PSC Decision Gates.
Transport Appraisal Framework – Transport Project Lifecycle
