Dáil Éireann Debate, Wednesday - 30 January 2013
198. Deputy Róisín Shortall asked the Minister for Health if he will provide an analysis of opening balances in the books and records of the Health Service Executive at 1 January 2013, under headings (details supplied). [4794/13]
View answerSection 36 (2) of the Health Act, 2004 requires the HSE to prepare Annual Financial Statements (AFS) and to adopt the AFS on or before the 1st day of April in the year following the financial year to which they relate. All accrued liabilities must be disclosed in the AFS. The HSE is also required to prepare an Appropriation Account annually which is derived from the AFS and is audited by the Comptroller and Auditor General. The audited appropriation account is examined by the Public Accounts Committee. The information for the AFS is currently being collated and will be published as soon as possible after its adoption by the Executive.
