Dr. Ambrose McLoughlin:

I thank the committee for the invitation to attend today's meeting and to make an opening statement. I am joined by Ms Bairbre Nic Aongusa, assistant secretary, who is responsible for finance and Mr. David Smith, principal officer, Department of Health.

At the outset I would like to refer to correspondence received from the clerk of the Committee of Public Accounts, dated 28 September 2012, and a further letter of clarification, dated 8 October 2012, regarding today's meeting of the committee. Enclosed with the letter of 8 October was a draft copy of a report by the Committee of Public Accounts on the HSE, dated September 2012.

Both I and my officials in the Department are fully aware of our responsibilities to assist the Committee of Public Accounts in carrying out its functions, as set out in Standing Order 163 of Dail Éireann, and to provide all appropriate information and co-operation in this regard. We are also aware of our responsibilities under the Committees of the Houses of the Oireachtas (Compellability, Privileges and Immunities of Witnesses) Act 1997 which expressly prohibits officials from commenting on Government policy. We are committed to complying with requirements to the best of our ability.

I am very conscious of the role of the Oireachtas in the oversight and governance of Departments and State agencies. Both the current and former Ministers for Health and myself and former Secretaries General have been fully committed to meeting our responsibilities in this regard. This is clearly evident from the record of attendances at Oireachtas committees by the Ministers for Health and-or Secretary Generals in recent years and I have outlined the details in my circulated statement.

I note that the subject matter for today's meeting is the budgetary situation in 2012 arising from meetings which the committee had with the HSE on 26 January and 28 June 2012 to discuss the 2010 Annual Report of the Comptroller and Auditor General. Members will be aware that the Department of Health was not required to attend either meeting and that the committee adopted the Comptroller and Auditor General's report at the meeting on 28 June.

The position is that the chief executive, and in this case Mr. O'Brien as the deputy chief executive, is the Accounting Officer and not the chairman of the HSE. I understand that the committee's draft report on the HSE September 2012 - which I only received yesterday evening - will also form the basis for today's meeting. The subject matter of the report is very much policy related and is outside the remit of the committee's Standing Order 163(1)(a). The fact that the committee is precluded from raising policy issues is acknowledged in its letter dated 8 October and I quote: "In order to be fully clear on the purpose of the meeting and to allay concerns about the PAC raising policy issues, which under its terms of reference it cannot, I am attaching a copy of a draft report." That means that the committee accepts that there is an issue. To address these issues, which are not yet the subject of the report, would not be appropriate and I regret that I am precluded from engaging with the committee on these matters.

The normal basis for engagement by the Secretary General of a Department with the Committee of Public Accounts is in respect of his or her role as Accounting Officer. The Accounting Officer is held to account regarding the appropriation accounts which have been examined by the Comptroller and Auditor General and any reports made by him in respect of those accounts. The Secretary General of the Department of Health would be accountable in respect of the accounts of the Office of the Minister for Health - Vote 38. The chief executive officer of the Health Service Executive is the Accounting Officer for the appropriation accounts of the HSE and is accountable to the Committee of Public Accounts for the HSE's appropriation accounts which have been examined by the Comptroller and Auditor General. On occasion, if it is deemed appropriate, the Department may be represented at meetings of the Committee of Public Accounts which are discussing the HSE's accounts, though this is not always the case.

I am happy to engage with the Comptroller and Auditor General and with the committee in a constructive, disciplined and structured manner in due course, and in accordance with the process as described above and in response to a draft report prepared by the Comptroller and Auditor General. I have attended today's meeting of the Committee of Public Accounts to explain my position in person to the Members. I look forward to engaging with both the committee and the Comptroller and Auditor General as set out in the relevant legislation and Standing Orders.