asked the Minister for Health why the abstract of accounts for the health boards for the financial years 31 March 1974, 31 December 1974 and 31 December 1975 were not laid before the Houses of the Oireachtas as required by law until 26 April 1979.

19.

asked the Minister for Health when the abstract of health board accounts for each year ending 31 December 1976, 31 December 1977 and 31 December 1978 will be laid before the Houses of the Oireachtas.

20.

asked the Minister for Health if a time limit should be set to the presentation of health boards accounts in future and, if so, the time limit envisaged.

With the permission of the Ceann Comhairle, I propose to take Questions Nos. 18 to 20 together.

The procedure followed up to now for the presentation of certified abstracts of accounts of health boards to the Houses of the Oireachtas was to present the abstracts of all health boards for a particular year simultaneously. This led to delay in presentation until the audits of all the boards were completed. Because of these delays, I reviewed this practice earlier this year. As a result, it was decided to arrange for immediate presentation of all available certified abstracts. In future individual certified abstracts will be presented as they become available.

The presentation made on 26 April, 1979 included an abstract for 1976 for one health board. I expect that the certified abstracts for the other seven health boards for 1976 and those for all boards for 1977 and 1978 will become available for presentation between now and April 1980.

The certified abstracts are sent to the Minister for Health immediately following audit of the accounts. As I have indicated, I propose for the future to arrange for presentation of each abstract as it becomes available. It would seem inappropriate to set a time limit for presentation, since a situation could arise where factors outside the control of the Minister for Health could delay presentation beyond the fixed time limit.

I welcome the change the Minister has made. Which health board was responsible for the delay until 26 April 1979 in the presentation of reports for the year ended March 1974?

All available certified abstracts covering the years 1973 to 1976 were presented in April 1979, although the complete set of abstracts for all boards for any of these years is not available. The presentation covered following accounts: Eastern Health Board, 1973, 1974, 1975, 1976; Midland Health Board, 1973-74, 1974 and 1975; Mid-Western Health Board, 1973-74, 1974 and 1975; North-Eastern Health Board, 1973-74 and 1974; North-Western Health Board, 1973-74, 1974 and 1975; South-Eastern Health Board, 1973-74, 1974 and 1975; Southern Health Board, 1973-74, 1974 and 1975. The presentation does not include any accounts for the Western Health Board. The 1971-72 and 1972-73 accounts for the Western Health Board were presented on 28 April 1976.

Is it true that there is one health board in the list read by the Minister that has not presented any reports since 1974?

Yes.

What went wrong in the case of that health board that they have not presented any report?

There was some difficulty in regard to the audit.

Is the difficulty with the auditor or with the board?

That is not for me to say.

The Minister, presumably, can get the information. He is responsible for presenting the accounts and he should know why they have not been presented.

I am not sure as to who has statutory responsibility in the matter.

Where did the delay occur? Was it with the board or with the auditor?

As far as I know the delay is in the completion of the audit.

By the auditor and not by the board?

All I know is that the audit has not been completed and I do not know who is responsible.

The auditor is responsible for the audit and, presumably, the Minister is saying that he was responsible.

I am not saying any such thing; I am saying that I do not know. My information is that the accounts were not presented because of the delay in the completion of the audit.

In view of the fact that the question was directed to find out why this happened I should like to know why the Minister has not got the information as to why the audit was not completed?

It is not my function.

It is.

I do not have responsibility for the audit.

It is the Minister's responsibility to present the accounts and as they have not been presented then he must accept responsibility.

The Deputy may know my responsibilities better than I but I am not accepting responsibility for audits.

Who is responsible?

We cannot have this form of cross-questioning.

The Minister is abdicating his responsibility.