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 the MarineOffice of Public Works
An Garda SíochánaOffice of the Attorney General
Army PensionsOffice of the Chief State Solicitor
Central Statistics OfficeOffice of the Director of Public Prosecutions
Children, Equality, Disability, Integration and Youth Office of the Minister for Finance
Courts ServiceOffice of the Minister for Public Expenditure and Reform
Data Protection CommissionOffice of the Ombudsman
DefenceOffice of the Revenue Commissioners
Department of the TaoiseachPolicing Authority
Education President’s Establishment
Enterprise, Trade and EmploymentPrisons
Environment, Climate and CommunicationsProperty Registration Authority
Foreign Affairs and TradePublic Appointments Service
Further and Higher Education, Research, Innovation and ScienceRural and Community Development
HealthSecret Service
Housing, Local Government and HeritageSocial Protection
International Co-operationState Laboratory
Irish Human Rights and Equality CommissionSuperannuation and Retired Allowances
JusticeTax Appeals Commission
National Shared Services OfficeTourism, Culture, Arts, Gaeltacht, Sport and Media
Office of the Government Chief Information OfficerTransport
Office of Government ProcurementValuation Office