Mr. Stephen Mulvany:

One should consider the nature of some of the control breaches. I am unaware of any finding in the audits in recent years to the effect that any patient's money was misappropriated or that there was fraud. The issue is not fully complying with controls. I cited the example of bank reconciliations. That is a key control. In 14 of the 150 or so centres, it is not that bank reconciliations were not made but that the centres were not able to complete them because they entailed historical reconciliations of differences. If we exclude the historical issues, the difference at the end of the bank reconciliations in four of the 150 or so areas was less than €100.

Deputy Mary Lou McDonald asked me for the figure for differences in bank reconciliations. I stated that it was in the region of €100,000, but I can provide the actual figure. In the 2015 accounts it is €58,941.

The work we are undertaking on these two issues is approximately 70% finished. We are examining each reconciliation and assisting the local centres with external support so as to ensure we close out the difference in reconciliations. Where we cannot close them out, it is not because people have not tried or anything untoward is happening, rather they simply have not been able to do it. The HSE will make good the difference. We will not leave a difference that has an impact on the patient private property accounts because we treat that money as separate and belonging to the patients.

Deputy Mary Lou McDonald also asked about the likely 2016 balance. At the end of 2015 it was €129 million in these accounts. The early draft 2016 closing figure is approximately €116 million; therefore, it is decreasing. Does that answer Deputy Bobby Aylward's question?