Mr. Patrick McGlynn:

We have taken that on board. The issue revolves around the IT systems in the HSE in terms of collection of data that is suitable for presentation in the format required by the State, which is cash payments. The system in the HSE is designed around income and expenditure production rather than cash. In order to get oversight in a way that can be seen in a programme-based structure, we require full implementation of the IFMS system. That system is being introduced to the HSE at the moment and is expected to be delivered by the end of 2028. At that stage it should be possible to get a full programme view. It may be earlier than 2028.