Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Yes, under the Civil Liability (Amendment) Act. The presence of Mr. Breslin today is good and timely and it has helped. It was not the only reason but it helped to get it over the line.

We will now have questions on the financial statements which is the reason the witnesses are here. I refer to Mr. Connaghan's opening statement. There was a deficit of €139 million being carried forward from the end of 2017 into 2018. I understand that is called the first charge on the 2018 financial statements. There is a paragraph in the accounts which states that section 33(3) of the Health Act 2004, as amended, requires the HSE to manage and deliver services in a manner that is in accordance with an approved service plan, and within the determination notified by the Minister and that the Act provides for any deficits to be charged to income and expenditure in the next financial year, meaning 2018, subject to the approval of the Minister and consent of the Department of Public Expenditure and Reform. Has this first charge, which amounts to €139 million, gone against the 2018 accounts?