Health Service Executive (Financial Matters) Act 2014

Insertion of sections 34A and 34B in Act of 2004

12. The Act of 2004 is amended by inserting the following sections immediately before section 35:

“Functions of Director General under this Part

34A. (1) The Director General shall take steps to ensure that—

(a) the Executive’s net non-capital expenditure for a financial year or part of a financial year does not exceed the amount specified in the section 30A(1) determination for that financial year or part of a financial year, as the case may be, and

(b) the Executive’s capital expenditure for the financial year does not exceed the amount specified in the notification under section 33B(1)(b) received by the Executive which relates to that year.

(2) The Director General shall, as soon as is practicable, inform the Minister if he or she forms the opinion that an action undertaken by the Executive will, or that a proposed action to be undertaken by the Executive would, if made, result in—

(a) the Executive’s net non-capital expenditure for a financial year or part of a financial year exceeding the amount specified in the section 30A(1) determination for that financial year or part of a financial year, as the case may be, or

(b) the Executive’s capital expenditure for a financial year exceeding the amount specified in the notification under section 33B(1)(b) received by the Executive which relates to that year.

Appearance of Director General before Committee of Public Accounts

34B. (1) The Director General shall, whenever required in writing to do so by the Committee of Public Accounts on or after 1 January 2015, give evidence to that Committee on—

(a) the regularity and propriety of the transactions recorded, or required to be recorded, in any book or other record of account subject to audit by the Comptroller and Auditor General that the Executive is required by this Act to prepare,

(b) the economy and efficiency of the Executive in using its resources,

(c) the systems, procedures and practices employed by the Executive for evaluating the effectiveness of its operations, and

(d) any matter affecting the Executive referred to in—

(i) a special report of the Comptroller and Auditor General under section 11 (2) of the Comptroller and Auditor General (Amendment) Act 1993 , or

(ii) any other report of the Comptroller and Auditor General that is laid before Dáil Éireann to the extent that it relates to a matter specified in paragraph (a), (b) or (c).

(2) In carrying out duties under this section, the Director General may not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy.”.