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operates within and according to the Infrastructure Guidelines (previously the Public Spending Codes), and is responsible, as a sponsoring agency, for conducting a range of analyses, appraisals and reports at different stages of the project lifecycle, as well as for ensuring its approach to buildings and infrastructure management, development and provision adheres to the principles and protocols contained within the Guidelines. The Infrastructure Guidelines (previously the Public Spending Codes) is a set of rules and procedures which must be followed to ensure value for money requirements for the evaluation, planning, and management of public expenditure in Ireland are upheld across the Irish public service. The Guidelines were consolidated and updated in 2023, and its scope covers the evaluation, planning and management of both the current and capital expenditure activities of public bo