Mr. Seamus McCarthy:

One must bear in mind that there are two sets of financial statements for the Health Service Executive. There are the accrual accounts, which are completed, and this is the certificate for that. Then there is the appropriation account, which will be included with the other appropriation accounts when they are duly published.

In the certificate for the accrual accounts I indicated that the Health Service Executive had not quantified the element of expenditure under the primary care reimbursement service that relates to individuals who are not eligible for medical cards. I am examining this issue further and may report on the results of my examination in due course. I expect to deal with it in the annual report that will be published in September.