The main financial measures recommended for the Department of Health and Children in the Review of Estimates Report were: savings of €100 million on capital expenditure; administrative budget efficiency dividend of €0.7 million; increase bed charges by 10%, in order to generate savings of €15 million; health boards to identify efficiency savings of €30 million; increase threshold for the drugs payment scheme from €65 to €80, in order to generate savings of €29 million; and savings of €10 million on developmental, consultative, supervisory and advisory bodies. These measures were incorporated into the provision for the Department of Health and Children as published in the 2003 Abridged Estimates Volume.