Willie Penrose (Westmeath, Labour)
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Question 177: To ask the Minister for Health and Children the position in relation to the proposed audit of the second phase of the phase 2B of the Midland Regional Hospital, Mullingar; when same will be completed; when the report will be published and available to the relevant personnel and bodies; and if she will make a statement on the matter. [39868/06]

Mary Harney (Dublin Mid West, Progressive Democrats)
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In accordance with Department of Finance requirements, capital projects in the Health Sector costing more than €30 million require a detailed cost benefit analysis to be undertaken. This requirement applies to Stage 2 of the Phase 2B development of the Midland Regional Hospital at Mullingar. My Department is advised that this cost benefit analysis is currently being undertaken by the Health Service Executive.