Ms Louise McGirr:

A lot is happening in terms of reporting across the HSE and between the HSE and the Department of Public Expenditure and Reform regarding income and expenses, I&E, and cash. It is complex and can be difficult from a transparency perspective, but we work closely with our colleagues. I might set out what happens and what the financial reporting requirements are. We get monthly financial reports, which set out the budgeted expenditure within the HSE and the variance between what was budgeted and the actual expenditure. We also get detailed financial commentary and this happens throughout the year. I will not go into the budgetary process at the beginning of the year with the planning and the allocation of funding, which happens across government, although I can if the committee wishes.

In respect of the ongoing monitoring, we get detailed financial commentaries and there are specific reports on Covid, which have been introduced over recent years. We get monthly run rate files, which show the trends for each of the areas of the HSE. We have a significant and reasonably elaborate process within the Department around performance reporting, including financial and recruitment oversight, which runs in each of the service areas and goes up to CEO and Secretary General levels. In addition, the HSE provides a profile of its cash requirements and its projected expenditure on an accruals basis. The profile is submitted to the Department and much work is done to understand the cash and the I&E spend and where they sit together. Obviously, the HSE also provides draft annual financial statements to the Minister for Health. A significant volume of work goes on throughout the year.

As for improvements relating to financial transparency and the visibility of information, I am on the board relating to the IFMS, the new financial management system. The Department and the HSE work closely together on the development of the new systems, which are crucial. I refer to both the HR and the financial management systems. In addition, many improvements have been made and much work done with colleagues in the HSE, despite some of the limitations on the systems, to improve the reporting. We are continuously engaged in that process with our colleagues in the Department of Public Expenditure and Reform to improve transparency.