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 Marine||Office of Public Works|
|An Garda Síochána||Office of the Attorney General|
|Army Pensions||Office of the Chief State Solicitor|
|Central Statistics Office||Office of the Director of Public Prosecutions|
|Children, Equality, Disability, Integration and Youth ||Office of the Minister for Finance|
|Courts Service||Office of the Minister for Public Expenditure and Reform|
|Data Protection Commission||Office of the Ombudsman|
|Defence||Office of the Revenue Commissioners|
|Department of the Taoiseach||Policing Authority|
|Education ||President’s Establishment|
|Enterprise, Trade and Employment||Prisons|
|Environment, Climate and Communications||Property Registration Authority|
|Foreign Affairs and Trade||Public Appointments Service|
|Further and Higher Education, Research, Innovation and Science||Rural and Community Development|
|Housing, Local Government and Heritage||Social Protection|
|International Co-operation||State Laboratory|
|Irish Human Rights and Equality Commission||Superannuation and Retired Allowances|
|Justice||Tax Appeals Commission|
|National Shared Services Office||Tourism, Culture, Arts, Gaeltacht, Sport and Media|
|Office of the Government Chief Information Officer||Transport|
|Office of Government Procurement||Valuation Office|