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