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Dáil Éireann debate -
Thursday, 21 Mar 2002

Vol. 550 No. 5

Written Answers. - Health Board Accounts.

Billy Timmins

Question:

116 Mr. Timmins asked the Minister for Health and Children the amount of funding written off due to bad debts, or not possible to account for, for each health board for the years 1998 to 2001, inclusive; the areas these situations occurred; and if he will make a statement on the matter. [9639/02]

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.

Bad and DoubtfulDebtsHealth Board

AnnualFinancialStatement1998

AnnualFinancialStatement1999

Annual FinancialStatement2000

* Eastern HealthBoard/EasternRegional HealthAuthority

-335,378

1,154,531

1,079,846+

Bad and DoubtfulDebtsHealth Board

AnnualFinancialStatement1998

AnnualFinancialStatement1999

Annual FinancialStatement2000

Midland Health Board

463,341

627,055

707,497

Mid-Western HealthBoard

485,095

608,996

599,231+

North-Eastern HealthBoard

191,499

366,738

488,077

North-Western HealthBoard

496,556

348,472

635,440

South-Eastern HealthBoard

272,871

355,544

378,731

Southern Health Board

1,757,269

732,034

975,447

Western Health Board

173,639

733,044

444,068+

* 1998 Annual Financial Statements for EHB 12 months ending on 31 December 1998
1999 Annual Financial Statements for ERHA 14 months ending on 29 February 2000
2000 Annual Financial Statements for ERHA 10 months ending on 31 December 2000.
+ Unaudited annual financial statements as audited ones not available yet.
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