Seán Fleming (Laois, Fianna Fail) | Oireachtas source

There is no provision on the HSE balance sheet for the €2 billion that would have to be paid by the HSE. As Chairman of the Committee of Public Accounts, the fact that a Minister says that one need not show it is, in my view, just not good enough. This will need to be teased through with us. The Minister gives the exemption and the HSE is following his or her direction, From a financial reporting aspect, however, the fact that a Minister says something does not change general international accounting standards. Why would this not merit a qualification in the report, or is it in the report?