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
Business, Enterprise and InnovationOffice of the Director of Public Prosecutions
Central Statistics OfficeOffice of the Minister for Finance
Children and Youth AffairsOffice of the Minister for Public Expenditure and Reform
Communications, Climate Action and EnvironmentOffice of the Ombudsman
Courts ServiceOffice of the Revenue Commissioners
Culture, Heritage and the GaeltachtPolicing Authority
DefencePresident’s Establishment
Department of the TaoiseachPrisons
Education and SkillsProperty Registration Authority
Employment Affairs and Social ProtectionPublic Appointments Service
Foreign Affairs and TradeRural and Community Development
HealthSecret Service
Housing, Planning and Local GovernmentState Laboratory
International Co-operationSuperannuation and Retired Allowances
Irish Human Rights and Equality CommissionTax Appeals Commission
Justice and Equality Transport, Tourism and Sport
National Shared Services OfficeValuation Office
Office of Government Procurement