Stephen Donnelly (Wicklow, Fianna Fail)
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359. To ask the Minister for Health the way in which section 10(b) of the Health Service Executive (Financial Matters) Act 2014 is being honoured in the health budget for 2019; and if the deficit recorded in 2018 will be considered as a first charge in 2019. [43201/18]

Simon Harris (Wicklow, Fine Gael)
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Section 10 (b) of the Health Service Executive (Financial Matters) Act 2014 states “(3) (a) If the amount of net expenditure incurred by the Executive in a financial year is greater than the amount determined by the Minister for that year, the Executive shall charge the amount of such excess to its income and expenditure account for the next financial year and (b) If the amount of net expenditure incurred by the Executive in a financial year is less than the amount determined by the Minister for that year, the Executive shall, subject to the approval of the Minister given with the consent of the Minister for Public Expenditure and Reform, credit the amount of such surplus to its income and expenditure account for the next financial year”.

It is important to note that the sum of a deficit or surplus as it arises, will not translate in full into a charge or credit on the Annual Financial Statements of the HSE, as any overrun or underspend in the voluntary sector is not subject to a first charge under the legislation in the HSE accounts.

While it is anticipated that there may be some areas that will experience overruns in 2018, it is too early yet to be definitive in terms of the final out turn for the health services at year end.  

A Supplementary Estimate will be provided in 2018 to the HSE. 

If a deficit arises at year end the requirements under Section 10 (b) will be fully applied.