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Adobe PDF format  VFM Report 15: Administrative Budgets in the Irish Civil Service

Civil service departments operate under a system of devolved 'administrative budgets' to cover their running costs, including payroll. The budget system is intended to provide incentives for departments to increase administrative efficiency and reduce spending. This report presents the findings of an examination of the effectiveness of the budgetary system and its impact on civil service administrative expenditure. It also looked at the role of the Department of Finance in the budgeting process, and the extent of devolved budgeting within civil service departments.

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