Oireachtas Joint and Select Committees
Thursday, 16 January 2014
Public Accounts Committee
2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 39 - Health Service Executive
Annual Report and Financial Statements 2012
Section 38 - Agencies Remuneration
1:00 pm
Mr. Barry O'Brien:
The distinction between retiring on a cost neutral basis and what was available in 2010 for enhanced early retirement was that in the former case an actuarial adjustment was applied to the value of the number of years an individual missed for full service, whereas there was no actuarial adjustment on the years of service in 2010.
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