Appropriation Accounts 2011

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 - Justice and Equality

Vote 20 - Garda Síochána

Vote 21 - Prisons

Vote 22 - Courts Service

Vote 23 - Property Registration Authority

Vote 24 - Charitable Donations and Bequests

Vote 25 - Environment, Community and Local Government

Vote 26 - Education and Skills

Vote 27 - Community, Equality and Gaeltacht Affairs

Vote 28 - Foreign Affairs and Trade

Vote 29 - International Co-operation

Vote 30 - Communications, Energy and Natural Resources

Vote 31 - Agriculture, Food and the Marine

Vote 32 - Transport, Tourism and Sport

Vote 33 - National Gallery

Vote 34 - Jobs, Enterprise and Innovation

Vote 35 - Arts, Heritage and the Gaeltacht

Vote 36 - Defence

Vote 37 - Army Pensions

Vote 38 - Social Protection

Vote 39 - Health

Vote 40 - Health Service Executive

Vote 41 - Office of the Minister for Children and Youth Affairs

Vote 42 - Minister for Public Expenditure and Reform

Vote 43 - Children and Youth Affairs