Mr. Stephen Mulvany:

We have a devolved budgeting system, so every manager gets a budget, starting with the CEO and going right down to the senior leadership team and out to the regions. That comprises pay, non-pay and income. It is set annually in line with the Estimates process and the national service plan. Actual spend is managed and monitored monthly against target. It is divided between clinical, non-clinical and other operational expenditure.