Mr. Robert Watt:

We have already discussed this morning the difficulties of budgeting within the health system, given that demand is difficult to predict. There has been increased demand for acute hospital services, for medical cards and so forth. We must be fair because the system is both enormous and highly complex and controlling all of the levers is a difficult challenge. On the financial system, it is very difficult for the HSE to do its job with the fragmented approach currently in place, which is a legacy of the way the HSE was developed. In other words, we kept the old health board system and did not really develop an integrated organisation. Such an integrated organisation would have one financial management system but the HSE has 11 such systems which ---