The Health Service Executive must work with limited financial resources. As the health sector accounts for over 27% of public expenditure, the appropriate management of the public finances means the Health Service Executive must operate within the approved budget set out at the start of the year. Under the Health Act 2004, the executive is required to prepare an annual national service plan which must indicate the type and volume of health and personal social services to be provided by it. The plan must be approved by the Minister for Health and Children.