Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Correct. I want to clarify this matter because we are going to move on. In the HSE annual financial statements, note 1, on accounting policies, states:

Statement of Compliance and Basis of Preparation

The financial statements have been prepared on an accruals basis, in accordance with the historical cost convention. Under Section 36(3) of the Health Act 2004, the Minister specifies the accounting standards to be followed by the HSE.

That legislation governing the HSE trumps normal accounting standards used by all other public bodies. This is only happening in the health area; it does not happen in NAMA or any of the other bodies. We are conscious of the fact it has always excluded the liability for matters with the State Claims Agency until they are settled and, although that would not be normal, at least we are all aware of it. I highlighted this €198 million because this happened on the last working day before the accounts were signed off. This is a new departure that had never happened before. It is referred to on page 188 of the accounts in regard to the consultant contract settlement. It is not in accordance with normal practice. It was an exceptional issue brought in by the Department on the last working day.

I take this very seriously. I propose that we write to the Secretary General of the Department of Health to ask him to appear before us as quickly as possible on this issue. I want to explain the background to this issue.