Mary Harney (Dublin Mid West, Progressive Democrats)

We are discussing possible outcomes. The outturn will be revealed on 31 March. Lest Members do not understand, we have moved from an accounting system based on income and expenditure under the old health boards. Under that system, one measures what is spent, what is raised, what income has been generated that has not yet been received and what expenditure has been incurred that has not yet been paid. While we must continue to use that system, we have also moved to what is called an accrual system, which is an exact picture in time. As the Department of Finance informed the Committee of Public Accounts in February, this is a significant transition and will take some time to complete. However, I reassure the House that there was no question of the HSE using capital funding on the revenue side. It has given us details of what the picture looks like as of January and we will know the final and true picture on 31 March 2006.

Moreover, with regard to my statements this morning on the Order of Business, Deputy Twomey should be aware that the old health boards were able to maintain overdrafts. If the old health board regime was still in operation, this transparency would not exist and we would know nothing about this matter. Hence, in 2005 we were obliged to pay off the old health boards' overdraft of €130 million and were obliged to pay €90 million in pay and PRSI as a once-off measure. Effectively, this covered the pay and PRSI for the month of December of the previous year, which was included in the 2005 budget. This explains the sum of €216 million about which I understand the Deputy has tabled a question.

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