Appropriation Accounts 2018

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:


Statement of Accounting Policies and Principles

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 Director of Public Prosecutions

Vote 6 - Office of the Chief State Solicitor

Vote 7 - Office of the Minister for Finance

Vote 8 - Office of the Comptroller and Auditor General

Vote 9 - Office of the Revenue Commissioners

Vote 10 - Tax Appeals Commission

Vote 11 - Office of the Minister for Public Expenditure and Reform

Vote 12 - Superannuation and Retired Allowances

Vote 13 - Office of Public Works

Vote 14 - State Laboratory

Vote 15 - Secret Service

Vote 16 - Valuation Office

Vote 17 - Public Appointments Service

Vote 18 - National Shared Services Office

Vote 19 - Office of the Ombudsman

Vote 20 - An Garda Síochána

Vote 21 - Prisons

Vote 22 - Courts Service

Vote 23 - Property Registration Authority

Vote 24 - Justice and Equality

Vote 25 - Irish Human Rights and Equality Commission

Vote 26 - Education and Skills

Vote 27 - International Co-operation

Vote 28 - Foreign Affairs and Trade

Vote 29 - Communications, Climate Action and Environment

Vote 30 - Agriculture, Food and the Marine

Vote 31 - Transport, Tourism and Sport

Vote 32 - Business, Enterprise and Innovation

Vote 33 - Culture, Heritage and the Gaeltacht

Vote 34 - Housing, Planning and Local Government

Vote 35 - Army Pensions

Vote 36 - Defence

Vote 37 - Employment Affairs and Social Protection

Vote 38 - Health

Vote 39 - Office of Government Procurement

Vote 40 - Children and Youth Affairs

Vote 41 - Policing Authority

Vote 42 - Rural and Community Development