Each year the HSE prepares an Appropriation Account which is required to comply with the provisions of the Public Financial Procedures, published by the Department of Finance, and other directions of the Minister for Finance and is audited by the Comptroller and Auditor General and considered each year by the Committee of Public Accounts. Section 36 of the Health Act, 2004 also requires the HSE to prepare Annual Financial Statements (AFS), on an income and expenditure basis. The AFS are audited by the Comptroller and Auditor General and they are, together with the audit report, laid before the Oireachtas and are examined by the Committee of Public Accounts alongside the Appropriation Account. The accounts of hospitals established by statute are also audited by the Comptroller and Auditor General and laid before the Oireachtas. The audited accounts of other service providers funded by the HSE under Section 38 and 39 of the Health Act 2004 are submitted to the HSE for its examination as part of the framework for accountability in respect of the delivery of services and the expenditure of public funds. The arrangements by the HSE with such service providers also encompass reporting and monitoring arrangements in respect of the provision of services and associated expenditure.
The above position reflects the general arrangements governing the financial and service accountability of the HSE and the service providers it funds. If there are specific matters giving rise to the Deputy's enquiries I will be happy to have these addressed by the HSE.