asked the Minister for Health if each health board have complied with the provisions of the Health Act, 1970 in relation to the presentation of an abstract of accounts for each of the following years, 1974, 1975, 1976 and 1977, and in any case where this has not been complied with if he will state the reason why.

All of the health boards have prepared accounts for each of the years 1974, 1975, 1976 and 1977.

Health boards are required under the Health Act, 1970, to publish abstracts of the accounts after they have been certified by local government auditors. The position in regard to publication is set out in a table which, with the permission of the Ceann Comhairle, I will have circulated with the Official Report.

In a number of instances difficulties have arisen on a point of interpretation of functions as between the chief executive officers concerned and the auditors. Legal proceedings have been instituted by one of the auditors in the case of a particular health board and the case is down for hearing in the near future. In the circumstances it would not be appropriate for me to make any further comment in the matter.

Following is the table:

Table.

Would the Minister consider that it is a very serious matter that the legal requirement that those abstracts of accounts be presented to the House has not been complied with in the case of some health boards in respect of reports dating as far back as 1974?

There is an onus on the Minister to ensure that the accounts, when available, and the abstracts are presented in the House. I would be concerned that they should be. In fact, the matter, as the Deputy will recognise, has been brought up to date in recent times and there is one exception to that.

In no case have accounts been presented for either 1976 or 1977. If the dispute as to the functions between the CEO and the auditors is something which arises from defective drafting in the 1970 Act would it not be more appropriate if the matter was settled by the Minister introducing new legislation to clarify the matter rather than by allowing matters of this nature to be fought out in the courts at public expense?

In relation to the Deputy's first supplementary in relation to 1977 no abstracts have yet been presented to the Oireachtas. There was a difficulty in relation to this as the practice had been previously to present them all together. That has been changed now, and as they become available they will be presented to the House rather than attempting to bring all the reports together at the same time. In relation to the court case, which is proceeding at the moment, as I said, it would be inappropriate for me to make further comment in this matter at this time. It is the right of the local authority to assert what they believe to be their right in relation to the matter. I believe that is what is happening in relation to the auditors.

Will the Minister not agree that it is a very inappropriate situation that two State bodies which are funded by the taxpayers should find themselves in court disputing with one another because of the defective drafting of legislation by the Minister for Health in 1970, and that the appropriate manner to deal with that would be for clarifying legislation to be introduced rather than have a whole lot of counsel employed to fight this matter out in court at public expense?

This matter is currently in court. I will certainly bear the Deputy's suggestion in mind when this matter has been resolved.

It should never have gone to the court.

The Deputy asked what the position is at the moment and I have told him what it is.

I believe that Deputy Bruton's question to the Minister is to ask him if he proposes to bring in clarifying legislation to tidy up the mess that has resulted since 1970. Does the Minister propose to bring in the clarifying legislation?

The matter is currently under discussion in the court and is being disputed. As I said to the Deputy, once this dispute is resolved I will certainly bear in mind the suggestion he has made.

The money will already have been wasted on the court case.

Do the Minister and his Department regard the court as the arbitrator of this matter? Does he propose not to do anything in relation to clarifying legislation?

The matter is currently in court. I said in the first instance that it is not appropriate for me to comment on this at this point in time. I also said to the Deputy that I will certainly consider his suggestion once that matter has been resolved in court.

Question No. 25 postponed.