Fergus O'Dowd (Louth, Fine Gael)
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Question 83: To ask the Tánaiste and Minister for Health and Children the amount that each health board spent over its budget for 2004 before the boards were dissolved in December 2004; and if she will make a statement on the matter. [20917/05]

Mary Harney (Dublin Mid West, Progressive Democrats)
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The 2004 revised determinations for all health boards, after adjustment is made for the national PPARS project, totalled €8,169.398 million. The net expenditure reported by health boards for 2004, per the unaudited annual financial statements, AFS, is €8,195.792 million.

Under the 1996 accountability legislation, health boards were required to transfer a deficit or a surplus for the preceding year to the following year. The cumulative surplus brought forward by health boards at 31 December 2003 totalled €30.786 million. Accordingly, health boards included a surplus or deficit, whichever was appropriate, in their planned spending for 2004. This gave a total available spending level for 2004 of €8,200.184 million. When this is compared to the net non-capital expenditure of €8,195.792 million reported in the unaudited Annual Financial Statements for 2004, the overall position for all health boards at end 2004 is a cumulative surplus of €4.392 million.

The position in respect of each health board is set out in the following table.