Each Department prepared a Comprehensive Expenditure Report in respect of the Department and its associated agencies, to identify expenditure programme savings, scope for savings arising from efficiency and other reforms, proposals for reducing and/or merging of agencies and associated reductions in staff numbers. The reports are available here

The objectives of the Expenditure Review process was to provide the Government with a comprehensive set of decision options:-

• to meet the overall fiscal consolidation objectives, both as regards spending and numbers reduction targets
• to re-align spending with the Programme for Government priorities
• in this context, to consider new ways of achieving Government objectives in the context of public sector reform.

Under the CRE, Ministers and Departments had the responsibility to evaluate every budgetary programme for which they are responsible, within both Departments and Agencies.

The outcome of the review is the Comprehensive Expenditure Report 2012 – 2014 and the report is available here

Capital Expenditure Review

Parallel to the CRE a Capital Expenditure Review was undertaken. The reports from the relevant Departments are available here

 The outcome of this review is the Infrastructure and Capital Investment 2012-2016: Medium Term Exchequer Framework