Thomas Gould
Ceist:966. Deputy Thomas Gould asked the Minister for Health if his Department is aware that the HSE has not reported on the details of returned expenditure from its 2021 allocation. [29651/22]
Amharc ar fhreagraTuesday, 12 July 2022
Ceisteanna (966)
Freagraí scríofa
Under Health Act 2004, the HSE reports its expenditure in line with the accounting standards specified by the Minister for Health.
In practice, successive Ministers for Health have directed that the HSE should report its financial performance on an accruals basis, in accordance with Generally Accepted Accounting Principles (GAAP) applicable in the UK and Ireland, specifically Financial reporting standard (FRS) FRS102, with some specific derogations from FRS102 which have been authorised by the Minister and which are disclosed in the HSE’s accounting policies set out in the HSE’s annual financial statements.
In 2021, the HSE reported a Net Operating Deficit of €195m on Current expenditure in its Statement of Revenue Income and Expenditure, and a Net Operating Deficit of €45m on Capital expenditure in its Statement of Capital Income and Expenditure, giving a total overall deficit of €240m in 2021. The applicable legislation requires that the HSE carry forward any deficit in its Income and Expenditure account as a first charge against the following year’s allocation. In cases where the HSE reports a surplus for the year, the HSE may carry this surplus forward only with the consent of the Minister for Health and the Minister for Public Expenditure and Reform;
In relation to reporting obligations, the legislation requires the HSE to adopt annual financial statements on or before the 1st day of April in the year following the financial year to which they relate. These accounts are then required to be audited by the Comptroller and Auditor General and once the finalised audited accounts are available, they are required to be provided to the Minister for Health who lays these before the Oireachtas. This took place on 20th June 2022.
The HSE has therefore has fully complied with its financial reporting obligations as defined under the legislation for 2021 and given the HSE reported a deficit in 2021, consideration of the HSE returning expenditure from its 2021 allocation does not arise. In responding to the Deputy’s question, it has been assumed that the question refers to the HSE’s year-end position. If the Deputy’s question refers to another matter or if additional details are required, my officials will be happy to provide further clarification on request.