Seán Fleming (Laois, Fianna Fail) | Oireachtas source

On that point, there is in the health sector provision for the Minister to issue a direction. Several of the health bodies that are audited in the health sector are subject to presenting their accounts in the format directed by the Minister. The Minister has the legal authority to make a direction. Normally, it is not to include the costs of pensions and pension provision. That is not correct but at least we know from year to year that is always there. This, however, is a new directive. The Minister had the legal authority to issue it and the board of the HSE was obliged to follow the legal directive from the Department. There is statutory authority to do this.