Appropriation Accounts

Dáil Éireann provides money for the ordinary services of government departments and offices, both capital and non capital by approving estimates for those services in the course of each year and by giving statutory effect to the estimates in an annual Appropriation Act.

At the end of each financial year, each department or office is required to prepare an account known as the appropriation account for each voted service administered by it. The statutory requirement is for the appropriation account to provide details of the outturn for the year against the amount provided by Dáil Éireann based on the cash amounts of payments and receipts.

Below are the various different departments that produce these appropriation accounts, and all of which the Office is charged with auditing.

Agriculture, Food and MarineOffice of the Attorney General
Army PensionsOffice of the Chief State Solicitor
Arts Heritage and the GaeltachtOffice of the Director of Public Prosecutions
Business Enterprise and InnovationOffice of the Minister for Finance
Central Statistics OfficeOffice of the Minister for Justice Equality and Law Reform
Children and Youth AffairsOffice of the Ombudsman
Communications, Climate Action and EnvironmentOffice of the Revenue Commissioners
Courts ServicePolicing Authority
DefencePresident’s Establishment
Education and SkillsPrisons
Employment and Social ProtectionProperty Registration Authority
Foreign Affairs and TradePublic Appointments Service
Garda SiochanaPublic Expenditure and Reform
HealthSecret Service
Housing, Community, Planning and Local GovernmentState Laboratory
International Co-operationSuperannuation and Retired Allowances
Irish Human Rights and Equality CommissionTaoiseach
National Shared Services OfficeTax Appeal Commission
Office of Government ProcurementTransport, Tourism and Sport
Office of Public WorksValuation Office