Róisín Shortall (Dublin North West, Independent)
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To ask the Minister for Health if he will provide an analysis of opening balances in the books and records of the Health Service Executive at 1 January 2013, under headings (details supplied) [4794/13]

James Reilly (Dublin North, Fine Gael)
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Section 36 (2) of the Health Act, 2004 requires the HSE to prepare Annual Financial Statements (AFS) and to adopt the AFS on or before the 1st day of April in the year following the financial year to which they relate. All accrued liabilities must be disclosed in the AFS. The HSE is also required to prepare an Appropriation Account annually which is derived from the AFS and is audited by the Comptroller and Auditor General. The audited appropriation account is examined by the Public Accounts Committee. The information for the AFS is currently being collated and will be published as soon as possible after its adoption by the Executive.

Róisín Shortall (Dublin North West, Independent)
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To ask the Minister for Health the actions the Health Service Executive has taken to prevent the build up of tax arrears by way of delayed payments in organisations and bodies funded by it; if the HSE has written to any organisations or bodies funded by it in relation to the build up of tax arrears; the HSE's estimate of tax arrears due from such organisations or bodies, that is, the amounts other than taxes deducted but not yet due to be remitted; if there has been any correspondence between the Revenue Commissioners and the HSE in relation to the general problem of tax arrears or in relation to specific bodies or organisations funded by it [4795/13]

James Reilly (Dublin North, Fine Gael)
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The Health Service Executive funds a number of service providers and bodies for the provision of health and personal social services on its behalf, in accordance with the provisions of Sections 38 and 39 of the Health Act 2004. Before entering into such as arrangement, the HSE determines the maximum amount of funding that it proposes to make available in the financial year under the arrangement and the level of service that it expects to be provided for that funding.

Accountability for the management of these service level agreements is a matter for the HSE to address within the ambit of its Vote (Vote 39). The HSE Annual Report and Financial Statements 2011, which is the latest information available, sets out the range of organisations which were in receipt of funding during that year. Details in relation to any accruals are set out in the annual financial statements of these organisations, which are provided to the HSE as part of the accountability arrangements in place with Section 38 and 39 Agencies.

I have asked the Executive to reply directly to the Deputy in this regard, when the information is available.