Dáil Éireann provides money for the ordinary services of government departments and offices, both capital and non capital by approving estimates for those services in the course of each year and by giving statutory effect to the estimates in an annual Appropriation Act.
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.
Below are the various different departments that produce these appropriation accounts, and all of which the Office is charged with auditing.
| Agriculture, Food and the Marine | Office of the Attorney General |
| An Coimisiún Toghcháin | Office of the Chief State Solicitor |
| Army Pensions | Office of the Director of Public Prosecutions |
| Central Statistics Office | Office of the Government Chief Information Officer |
| Children, Equality, Disability, Integration and Youth | Office of the Minister for Finance |
| Courts Service | Office of the Ombudsman |
| Data Protection Commission | Office of the Revenue Commissioners |
| Defence | Policing Authority |
| Education | President’s Establishment |
| Enterprise, Trade and Employment | Prisons |
| Environment, Climate and Communications | Public Appointments Service |
| Foreign Affairs | Public Expenditure, National Development Plan Delivery and Reform |
| Further and Higher Education, Research, Innovation and Science | Rural and Community Development |
| Garda Síochána | Secret Service |
| Health | Social Protection |
| Housing, Local Government and Heritage | State Laboratory |
| International Co-operation | Superannuation and Retired Allowances |
| Irish Human Rights and Equality Commission | Tailte Éireann |
| Justice | Taoiseach |
| National Shared Services Office | Tax Appeals Commission |
| Office of Government Procurement | Tourism, Culture, Arts, Gaeltacht, Sport and Media |
| Office of Public Works | Transport |
