The following tabular statement sets out the bad debts and provision for doubtful debts for each health board for the years 1998 to 2000, inclusive. The latest year for which annual financial statements are available is 2000.
Bad debts relates to bills issued by the boards for provision of services which are known to be uncollectible. The provision for doubtful debts is made by reference to an age analysis of outstanding debts. The bad debts and associated provisions primarily relate to patient charges.
The figures in the following table are taken from the annual financial statements for the relevant years and were audited by the Comptroller and Auditor General. The Department of Health and Children's accounting standard for health boards set out the accounting treatment for bad and doubtful debts. Accordingly, there are no other written off debts in the annual financial statements not included in these figures.