Enda Kenny (Mayo, Fine Gael)
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Question 107: To ask the Tánaiste and Minister for Health and Children the way in which the final determinations in respect of each health board for 2004 were discharged and in particular the way in which the proportion formerly paid in the following year under subhead 5 of her Department's Vote was dealt with following the dissolution of the boards; and if she will make a statement on the matter. [36100/05]

Mary Harney (Dublin Mid West, Progressive Democrats)
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Following the enactment of legislation to establish the Health Service Executive, HSE, from 1 January 2005, the HSE became a Vote holder. That legislation also provided for the dissolution of the health boards and required the HSE to prepare the final annual financial statements, AFS, for the former health boards. The legislation also provided for the transfer of health board assets and liabilities to the HSE.

In December 2004, final determinations were notified to the health boards for that year, as required under the Health (Amendment) (No. 3) Act 1996. The Abridged Estimates Volume, AEV, for 2005, published in November 2004, provided for that portion of the health boards' approved 2004 final determinations paid in the following year in the sum of €685.458 million, under subhead B5. The establishment of a separate HSE Vote 40 in the Health Act 2004, as published in the Revised Estimates volume, REV, 2005, provided for the same sum of €685.458 million. However, this sum was apportioned across the new subheads B1 to B9 in REV 2005, thus eliminating the previous subhead B5 but making full provision for 2004 balances.

The funding in Vote 40 for 2005, therefore, provided that specific sum for the full discharge of liabilities coming forward from the former health boards for payment in 2005. It follows that Vote 40 will in future contain a provision for the discharge of its liabilities coming forward from the previous year.