Tuesday, 23 July 2019

Questions (1881, 1882)

Barry Cowen

Question:

1881. Deputy Barry Cowen asked the Minister for Health if he receives monthly or quarterly financial reports from the Health Service Executive; if so, if the reports are based on accrual method of accounting; when the last financial report was received from the HSE; and if he will make a statement on the matter. [34174/19]

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Barry Cowen

Question:

1882. Deputy Barry Cowen asked the Minister for Health the year to date spend at the HSE and the year to date budget based on accrual method rather than cash payment at 30 June 2018; when the next financial report from the HSE will be received; and if he will make a statement on the matter. [34175/19]

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Written answers (Question to Health)

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.