Appropriation Accounts 2019
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:
Preface
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
