Richard Bruton (Dublin North Central, Fine Gael) | Oireachtas source

What is happening is that the authority is receiving a flow of income from the INAB. It is receiving some staff resources and an income flow which it never had before. The income flow was received within the INAB and part of Forfás but now it will appear in the HSA's accounts. From the authority's point of view, it will see an income flow, but it is not receiving it as additional resources; rather, its resources are being maintained. It is what we usually see with appropriations-in-aid, where the appropriations-in-aid are subtracted. If the authority has income flows, they subtracted from its expenditure. The net expenditure is shown in the accounts at the end of the day.