Mr. Stephen Mulvany:

It is part of the plan. We are talking about two different things. One is how to link the HSE's accrual-based accounting reports with the Department's cash-based. The only way to do that at a detailed level is through the IFMS system, which we will have for the whole of the HSE's statutory services by 2025, subject to the current tender process. On reconciling the two in the interim, we provide an annual reconciliation of our income and expenditure accounts to our annual financial statements and those statements can be reconciled overall to the Department's appropriation account. More detailed information is and will remain in our monthly accounts, which are published. That information can provide details on costs, outputs, staff numbers and grades, total costs and all the different types of costs across mental health and other care groups.