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 Marine||Office of the Attorney General|
|Army Pensions||Office of the Chief State Solicitor|
|Arts Heritage and the Gaeltacht||Office of the Director of Public Prosecutions|
|Business Enterprise and Innovation||Office of the Minister for Finance|
|Central Statistics Office||Office of the Minister for Justice Equality and Law Reform|
|Children and Youth Affairs||Office of the Ombudsman|
|Communications, Climate Action and Environment||Office of the Revenue Commissioners|
|Courts Service||Policing Authority|
|Education and Skills||Prisons|
|Employment and Social Protection||Property Registration Authority|
|Foreign Affairs and Trade||Public Appointments Service|
|Garda Siochana||Public Expenditure and Reform|
|Housing, Community, Planning and Local Government||State Laboratory|
|International Co-operation||Superannuation and Retired Allowances|
|Irish Human Rights and Equality Commission||Taoiseach|
|National Shared Services Office||Tax Appeal Commission|
|Office of Government Procurement||Transport, Tourism and Sport|
|Office of Public Works||Valuation Office|