Appropriation Accounts 2023

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, National Development Plan Delivery and Reform
• Vote 12 - Superannuation and Retired Allowances
• Vote 13 - Office of Public Works
• Vote 14 - State Laboratory
• Vote 15 - Secret Service
• Vote 16 - Tailte Éireann
• Vote 17 - Public Appointments Service
• Vote 18 - National Shared Services Office 
• Vote 19 - Office of the Ombudsman
• Vote 20 - Garda Síochána
• Vote 21 - Prisons
• Vote 22 - Courts Service
• Vote 23 - An Coimisiún Toghcháin
• Vote 24 - Justice 
• Vote 25 - Irish Human Rights and Equality Commission
• Vote 26 - Education
• Vote 27 - International Co-operation
• Vote 28 - Foreign Affairs 
• Vote 29 - Environment, Climate and Communications
• Vote 30 - Agriculture, Food and the Marine
• Vote 31 - Transport
• Vote 32 - Enterprise, Trade and Employment
• Vote 33 - Tourism, Culture, Arts, Gaeltacht, Sport and Media
• Vote 34 - Housing, Local Government and Heritage
• Vote 35 - Army Pensions
• Vote 36 - Defence
• Vote 37 - Social Protection
• Vote 38 - Health
• Vote 39 - Office of Government Procurement
• Vote 40 - Children, Equality, Disability, Integration and Youth
• Vote 41 - Policing Authority
• Vote 42 - Rural and Community Development
• Vote 43 - Office of the Government Chief Information Officer
• Vote 44 - Data Protection Commission
• Vote 45 - Further and Higher Education, Research, Innovation and Science

Related File(s)

Appropriation Account 2023

PDF Document
The Comptroller and Auditor General presents the Audited Accounts of Government Departments and Offices together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the transactions of the year.