asked the Minister for Health if all the health boards have been paid for their authorised expenditure in 1985; and if he will make a statement on the matter.

It is customary to pay health boards 95 per cent of authorised non-capital expenditure levels for a year within the year and to recoup the balance subsequently with a final adjustment on the basis of audited accounts.

In accordance with this practice, grants amounting to £685.327 million, representing 95 per cent of approved 1985 expenditure levels, were paid to health boards in 1985. Payments to date in the current year in respect of 1985 amount to £13.5 million, bringing the percentage recoupment to date in respect of 1985 expenditure to 97 per cent.

Is there any other specific problem in relation to the health boards as to why they have not been paid other than those which the Minister outlined?

No, I do not have any problems. As the Deputy will recall, in the middle of the year there was a great "to do" about a prospective £30 million or £40 million being short, but at the end of the year it worked out at around £10 million for all health boards, and very little by way of over-run. In 1986 I have made more than adequate provision in terms of balances to ensure that the accounts for 1985 will be discharged. At the end of the year the health boards ended up in exceptionally good shape.

The Minister believes the health boards are in good shape although he accepts that every one of them ran a deficit this year.

The Deputy is arguing.

When a health board get an allocation of £130 million or £230 million, a deficit of £1 million at the end of the year is no more than a balance——

That is why this country is in the state it is——

One health board said they would be short £9 million but at the end of the year they were short only £1 million.