Appropriation Accounts 2009
Dáil Éireann provides money for the ordinary services of Government department and offices. Expenditure is provided for under ‘Votes’, with one or more covering the functions of each department or office. 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.
The Comptroller and Auditor General performs the audit of the appropriation accounts for the previous financial year prepared by the departments and offices. Upon completion of the audit, he is obliged to attach to each account a certificate stating whether, in his opinion, the account properly presents the receipts and expenditure related to the Vote concerned and to refer to any material case in which
- a department or office has failed to apply expenditure recorded in the account for the purposes for which the appropriations made by the Oireachtas were intended, or
- transactions recorded in the account do not conform with the authority under which they purport to have been carried out.
He also draws attention to any material case in which the statement on internal financial control prepared by the Accounting Officer is misleading or inconsistent with other information of which the Comptroller and Auditor General is aware from the audit of the appropriation accounts.
Individual Accounts are available below:
Vote 1 - President's Establishment
Vote 2 - Department of the Taoiseach
Vote 3 - Office of the Attorney General
Vote 4 - Central Statistics Office
Vote 5 - Office of the Comptroller and Auditor General
Vote 6 - Office of the Minister for Finance
Vote 7 - Superannuation and Retired Allowances
Vote 8 - Office of the Appeal Commissioners
Vote 9 - Office of the Revenue Commissioners
Vote 10 - Office of Public Works
Vote 11 - State Laboratory
Vote 12 - Secret Service
Vote 13 - Office of the Chief State Solicitor
Vote 14 - Office of the Director of Public Prosecutions
Vote 15 - Valuation Office
Vote 16 - Public Appointments Service
Vote 17 - Office of the Commission for Public Service Appointments
Vote 18 - Office of the Ombudsman
Vote 19 - Office of the Minister for Justice, Equality and Law Reform
Vote 20 - Garda Síochána
Vote 21 - Prisons
Vote 22 - The Courts Service
Vote 23 - Property Registration Authority
Vote 24 - Charitable Donations and Bequests
Vote 25 - Environment, Heritage and Local Government
Vote 26 - Education and Science
Vote 27 - Community, Rural and Gaeltacht Affairs
Vote 28 - Foreign Affairs
Vote 29 - International Co-Operation
Vote 30 - Communications, Energy and Natural Resources
Vote 31 - Agriculture, Fisheries and Food
Vote 32 - Transport
Vote 33 - National Gallery
Vote 34 - Enterprise, Trade and Employment
Vote 35 - Arts, Sport and Tourism
Vote 36 - Defence
Vote 37 - Army Pensions
Vote 38 - Social and Family Affairs
Vote 39 - Health and Children
Vote 40 - Health Service Executive
Vote 41 - Office of the Minister for Children and Youth Affairs
