I propose to take Questions Nos. 1881 and 1882 together.
The HSE accounts record items of current expenditure and exclude items of a capital nature and are prepared on an Accruals basis. This is a method of recording accounting transactions for revenue when earned and expenses when incurred, so a financial transaction for a period is recognised regardless of when the cash settlement occurs.
The HSE is required to provide monthly reports on expenditure to my Department, the most up to date of which was received in respect of May 2019. During the first five months of 2019 the HSE has reported a deficit of €169.4 million, with actual expenditure of €6,670.3 million against a budget of €6,500.9 million. The HSE publishes quarterly information on its website on an accruals basis. The first quarter report is available at https://www.hse.ie/eng/services/publications/?pageNumber=3.
Draft June reports will be submitted to the Department at the beginning of August, and the second quarter report will be published on the website in September.