Took me a while to find it (again!!...) .....http://www.finance.gov.ie/documents/...09/finheal.pdf..
Its the Health Vote sector(basically the senior civil service DOF in charge of monitoring HSE/DOHC expenditure) submission to An Bord Snip.
This is stated in the first couple of paragraphs.....
As the HSE has so far failed to account
for its voted expenditure in line with the new Vote structure required in the 2008 Revised
Estimate Volume (REV) and as its current Vote structure does not provide a meaningful
basis for accounting for its financial and management performance, the material in this
submission for the HSE is structured around the care group programmes in the HSE‘s
service plan and performance management reports. Due the manner in which the HSE
accounts for Voted Gross expenditure on a net basis (own income from hospitals etc is
retained by them) and the inconsistent presentation of information between its service
plan, management performance reports and capital plan there may be differences between
certain expenditure provisions and gaps in information as set out in this programme
presentation.
So it appears that the HSE have history here!!



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