Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Do not say "in effect". I am looking for a black and white answer. The reason I ask is that somebody told me when the Estimate was being discussed in the Dáil that this issue came up and there was a reference to not having the audited accounts for 2017 to finalise that figure. Is there discretion on this as to whether it is the first charge? The legislation seems to be quite clear. I have read the HSE's report. There has been an assumption in recent years that the deficit from last year is the first charge and that is the phrase used in the HSE's financial statement. Has there been the first charge?