1. Departments make estimate of expenditure for coming year, submit to Dept of finance
2. Dept of Finance calculates estimated income based on current revenue structure
   1. Ie no change in current taxes
3. In october
   1. Gov publishes pre-budget estimates
      1. Resources required
   2. Called "Pre Budget Outlook:
4. In December
   1. Policy initiatives involving increase in public expenditure
      1. published in "The Budget"
5. Budget must get through
   1. Dáil
      1. Two pieces of legislation
         1. Finance act
            1. Tax
         2. Appropriation act
            1. Spending
6. Accounts examined
   1. Comptroller
   2. Auditor general