Health Act 2004

unless he or she is required by law, or duly authorised by the Executive or, in the case of a person referred to in paragraph (e), the Minister, to do so.

• (2) A person does not contravene subsection (1) by disclosing confidential information if—

• (a) the disclosure is made to the Board,

• (b) the disclosure is made to the Minister by or on behalf of the Executive, or by or on behalf of a person referred to in paragraph (e) of subsection (1), or in compliance with a requirement of this Act, or

• (c) the disclosure is a protected disclosure under Part 9A or the Protected Disclosures Act 2014.

• (3) A person who contravenes subsection (1) is guilty of an offence.

• (4) In this section, "confidential information" means—

• (a) in the case of persons referred to in paragraphs (a) to (d) of subsection (1)—

• (i) information that is expressed by the Executive to be confidential either as regards particular information or as regards information of a particular class or description, and

• (ii) information relating to proposals of a commercial nature or tenders submitted to the Executive by contractors, consultants or any other person,

and

• (b) in the case of a person referred to in paragraph (e) of subsection (1)—

• (i) information that is expressed by the Minister to be confidential either as regards particular information or as regards information of a particular class or description, and

• (ii) information relating to proposals of a commercial nature or tenders submitted to the Executive by contractors, consultants or any other person.]

27. Disqualification resulting from membership of either House of Oireachtas, European Parliament of local authority.

27.— (1) F107[A member of the Board or a member of a committee of the Board (including the audit committee established under section 40H)] immediately ceases to hold office on—

• (a) being nominated as a member of Seanad Éireann,

• (b) being elected as a member of either House of the Oireachtas or of the European Parliament,

• (c) being regarded, pursuant to section 19 of the European Parliament Elections Act 1997, as having been elected to the European Parliament to fill a vacancy, or

• (d) becoming a member of a local authority.

• (2) An employee of the Executive (including the F107[chief executive officer]) is immediately seconded from employment with the Executive on—

• (a) being nominated as a member of Seanad Éireann,

• (b) being elected as a member of either House of the Oireachtas or of the European Parliament, or

• (c) being regarded, pursuant to section 19 of the European Parliament Elections Act 1997, as having been elected to the European Parliament to fill a vacancy.

• (3) No remuneration or allowances are payable by the Executive in respect of the secondment period to a person seconded from employment under subsection (2) and that period is not to be counted as service with the Executive for the purposes of any superannuation benefit.

• (4) In relation to a person seconded under subsection (2) from employment, the secondment period begins on the occurrence of the relevant event referred to in that subsection and ends when the person ceases to be a member of either House of the Oireachtas or of the European Parliament.

PART 7 Accountability

28. Interpretation.

28.— F108[(1) In this Part—

"approved capital plan" means a capital plan approved by the Minister F109[and, in respect of any specialist community-based disability services, the Minister for Children, Equality, Disability, Integration and Youth] under section 31 as read with section 33B(4) ;

"approved corporate plan" means a corporate plan approved by the Minister F109[and, in respect of any specialist community-based disability services, the Minister for Children, Equality, Disability, Integration and Youth] under section 29;

F110["approved service plan" means—

• (a) a service plan approved by the Minister and, in respect of any specialist community-based disability services, the Minister for Children, Equality, Disability, Integration and Youth, under section 31, or

• (b) an amended service plan that is approved or deemed to have been approved by the Minister and, in respect of any specialist community-based disability services, the Minister for Children, Equality, Disability, Integration and Youth, under section 32;]

"capital expenditure" means expenditure to acquire a fixed asset or to significantly extend the life of an existing fixed asset;

"capital plan" means a plan the purpose of which is to acquire a fixed asset or to significantly extend the life of an existing fixed asset;

F111[…]

"financial year" means a period of 12 months ending on 31 December in any year;

"income", in relation to the Executive, means all of the income of the Executive for a financial year other than any grant made to the Executive for that year under section 33A;

"net expenditure", in relation to the Executive and a financial year or part of a financial year, means the expenditure of the Executive for that financial year or part of a financial year, as the case may be, less the income of the Executive for that financial year or part of a financial year, as the case may be;

"net non-capital expenditure", in relation to the Executive and a financial year or part of a financial year, means the non-capital expenditure of the Executive for that financial year or part of a financial year, as the case may be, less the non-capital income of the Executive for that financial year or part of a financial year, as the case may be;

"non-capital expenditure" means expenditure other than capital expenditure;

"non-capital income", in relation to the Executive and a financial year or part of a financial year, means the income of the Executive for that financial year or part of a financial year, as the case may be, other than income received by the Executive for the disposal of a fixed asset;

F110["section 30A(1) determination" means a determination made by the Minister under section 30A(1); ]]

F112["section 30B(1) determination" means a determination made by the Minister for Children, Equality, Disability, Integration and Youth under section 30B(1).]

• (2) References in section 31 , 33 or 38 to health and personal social services or to a health or personal social service do not include any service provided under the Social Welfare Acts.

29. Executive to prepare and submit corporate plan for Minister's approval.

29.— (1) The Executive shall, in accordance with this section, prepare, adopt and, at the times specified in subsection (2), submit to the Minister F113[, and the Minister for Children, Equality, Disability, Integration and Youth,] for approval a corporate plan for the 3 year period following the date of its submission.

• (2) A corporate plan must be submitted at the following times:

• (a) within 6 months after the establishment day;

• (b) within 6 months after the appointment of a new Minister having charge of the Department of Health and Children, if that Minister requests that a corporate plan be submitted;

• (c) at the end of the 3 year period since the last corporate plan was submitted.

• (3) The corporate plan must be prepared in a form and manner in accordance with any directions issued by the Minister F113[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth,] and must specify—

• (a) the key objectives of the Executive for the 3 year period concerned and the strategies for achieving those objectives,

• (b) the manner in which the Executive proposes to measure its achievement of those objectives, and

• (c) the uses for which the Executive proposes to apply its resources.

• F114[(4) In preparing the corporate plan, the Executive shall have regard to the policies (whether set out in codes, guidelines or other documents, or any combination thereof) of the Government or any Minister of the Government to the extent that those policies may affect or relate to the functions of the Executive.]

• F115[(5) Within 3 months after receiving a corporate plan, after consultation between the Minister and the Minister for Children, Equality, Disability, Integration and Youth—

• (a) (i) the Minister shall, other than in so far as the plan relates to the performance by the Executive of specialist community-based disability functions, approve the plan, and

• (ii) the Minister for Children, Equality, Disability, Integration and Youth shall, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, approve the plan,

or

• (b) if the plan is not amended in accordance with any directions that may be issued by the Minister or, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth—

• (i) the Minister shall, in relation to that part of the plan referred to in paragraph (a)(i), refuse to approve the plan, and

• (ii) the Minister for Children, Equality, Disability, Integration and Youth shall, in relation to that part of the plan referred to in paragraph (a)(ii), refuse to approve the plan.

• (6) An approved corporate plan may, after consultation between the Minister and the Minister for Children, Equality, Disability, Integration and Youth, be amended by the Minister or, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth at any time or may be amended by the Executive, but in the latter case only after—

• (a) the Executive submits for approval the proposed amendment to the Minister or, in so far as the proposed amendment relates to the performance of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, and

• (b) the amendment is approved by, as appropriate—

• (i) the Minister after consultation with the Minister for Children, Equality, Disability, Integration and Youth, or

• (ii) the Minister for Children, Equality, Disability, Integration and Youth after consultation with the Minister.]

• (7) Subsections (4) and (5) apply with the necessary modifications in respect of an amendment by the Executive to an approved corporate plan.

• (8) Nothing in a corporate plan is to be taken to prevent the Executive from, or to limit the Executive in, performing its functions.

30. Publication and implementation of approved corporate plan.

30.— F116[(1) The Minister shall ensure that a copy of an approved corporate plan is laid before both Houses of the Oireachtas—

• (a) within 21 days after the plan is approved by the Minister and the Minister for Children, Equality, Disability, Integration and Youth, and

• (b) if the plan is amended under section 29(6) after being approved by the Minister and the Minister for Children, Equality, Disability, Integration and Youth, within 21 days after—

• (i) in the case of an amendment made by the Minister or, in so far as the amendment relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, the making of the amendment, or

• (ii) in the case of an amendment made by the Executive, the amendment is approved by the Minister or, in so far as the amendment relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth.]

• (2) The Executive shall ensure that, as soon as practicable after copies of an approved corporate plan are laid before the Houses of the Oireachtas, the plan is published on the Internet or in accordance with such other arrangements as the Minister may specify.

• (3) The Executive shall provide the Minister F117[and the Minister for Children, Equality, Disability, Integration and Youth] with progress reports on the implementation of an approved corporate plan—

• (a) in its annual report, and

• (b) in such other manner and at such intervals as the Minister F117[or, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth] may direct.

• F116[(4) During the specified period, the Freedom of Information Acts 1997 and 2003 do not apply to a record containing—

• (a) a corporate plan, or an amendment to such plan, that has not been approved by the Minister and the Minister for Children, Equality, Disability, Integration and Youth,

• (b) a preliminary or other draft of all or part of the contents of a corporate plan or of an amendment to a corporate plan, or

• (c) the unamended version of a corporate plan that is approved after being amended in accordance with a direction of the Minister or the Minister for Children, Equality, Disability, Integration and Youth.]

• (5) For the purpose of subsection (4), the specified period is 5 years beginning on the date of the creation of the record.

30A. F118[Minister to determine net non-capital expenditure of Executive

30A.— (1) Subject to subsections (5) and (6), the Minister F119[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth,] shall determine the maximum amount of net non-capital expenditure that may be incurred by the Executive for—

• (a) a financial year of the Executive, or

• (b) if the Minister considers it appropriate to do so in any particular case, such part of a financial year of the Executive as may be specified in the relevant notification under this section.

• (2) The Minister shall notify the Executive in writing of a section 30A(1) determination—

• (a) if the period to which the determination relates is a financial year of the Executive or runs from the beginning of such year, not later than 21 days after the publication by the Government of the Estimates for Public Services (within the meaning of section 17(1) (inserted by section 1 of the Ministers and Secretaries (Amendment) Act 2013 ) of the Ministers and Secretaries (Amendment) Act 2011 ) for that financial year, and

• (b) in any other case, not later than 21 days after making the determination.

• (3)
• (a) The Minister may amend a section 30A(1) determination by varying the maximum amount of net non-capital expenditure that the Executive may incur for the financial year or part of the financial year to which the determination relates.

• (b) A section 30A(1) determination amended under paragraph (a) shall apply and have effect as so amended.

• (4) The Minister shall notify the Executive in writing of the amendment made under subsection (3) to a section 30A(1) determination not later than 21 days after making the amendment.

• (5) The Minister shall not, in making a section 30A(1) determination for a financial year, or part of a financial year, take into account the effect (if any) of section 33(3) for that financial year, or part of a financial year, as the case may be.

• (6) The Minister shall not, in the financial year 2014, make a section 30A(1) determination except in respect of—

• (a) the financial year 2015, or

• (b) part of the financial year 2015.]

30B. F120[Minister for Children, Equality, Disability, Integration and Youth to determine net non‑capital expenditure of Executive

30B.— (1) Subject to subsections (5) and (6), the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister, shall determine the maximum amount of net non-capital expenditure that may be incurred by the Executive in so far as it relates to the performance by the Executive of its specialist community-based disability services functions for—

• (a) a financial year of the Executive, or

• (b) if the Minister for Children, Equality, Disability, Integration and Youth considers it appropriate to do so in any particular case, such part of a financial year of the Executive as may be specified in the relevant notification under this section.

• (2) The Minister for Children, Equality, Disability, Integration and Youth shall notify the Executive in writing of a section 30B(1) determination—

• (a) if the period to which the determination relates is a financial year of the Executive or runs from the beginning of such year, not later than 21 days after the publication by the Government of the Estimates for Public Services (within the meaning of section 17(1)(inserted by section 1 of the Ministers and Secretaries (Amendment) Act 2013 ) of the Ministers and Secretaries (Amendment) Act 2011 ) for that financial year, and

• (b) in any other case, not later than 21 days after making the determination.

• (3)
• (a) The Minister for Children, Equality, Disability, Integration and Youth may amend a section 30B(1) determination by varying the maximum amount of net non-capital expenditure that the Executive may incur in so far as it relates to the performance by the Executive of its specialist community-based disability services functions for the financial year or part of the financial year to which the determination relates.

• (b) A section 30B(1) determination amended under paragraph (a) shall apply and have effect as so amended.

• (4) The Minister for Children, Equality, Disability, Integration and Youth shall notify the Executive in writing of the amendment made under subsection (3) to a section 30B(1) determination not later than 21 days after making the amendment.

• (5) The Minister for Children, Equality, Disability, Integration and Youth shall not, in making a section 30B(1) determination for a financial year, or part of a financial year, take into account the effect (if any) of section 33(3) for that financial year, or part of a financial year, as the case may be.]

31. F121[Executive to prepare and submit service plan for Minister's approval.

31.— F122[(1) Before the expiry of the specified period the Executive shall—

• (a) prepare, in accordance with this section, a service plan for the financial year or such other period as may be determined by the Minister after consultation with the Minister for Children, Equality, Disability, Integration and Youth, and

• (b) adopt the plan so prepared and submit it to the Minister and the Minister for Children, Equality, Disability, Integration and Youth for approval.]

• F122[(2) For the purpose of this section, the specified period is—

• (a) the period ending 21 days after the Executive receives the section 30A(1) determination or section 30B(1) determination concerned, or

• (b) such other period as the Minister, after consultation with the Minister for Children, Equality, Disability, Integration and Youth, may allow.]

• (3) F122[The Minister, after consultation with the Minister for Children, Equality, Disability, Integration and Youth,] may issue a direction to the Executive as respects the form and manner in which the service plan is to be prepared.

• (4) A service plan shall be prepared in a form and manner which is consistent with any direction issued by the Minister under subsection (3) and shall—

• (a) indicate the type and volume of health and personal social services to be provided by the Executive during the period to which the plan relates,

• (b) indicate any capital plans proposed by the Executive,

• F123[(ba) contain estimates of the income and expenditure of the Executive for the period to which the plan relates, and

• (bb) be consistent with the section 30A(1) determination F124[or the section 30B(1) determination] for the period to which the plan relates,]

• (c) contain estimates of the number of employees of the Executive for the period and the services to which the plan relates,

• (d) contain estimates of the number of employees of service providers under section 38 engaged in the provision of such services and which relate to the period of the service plan and the services to which it relates,

• (e) contain any other information specified by the Minister F124[or, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth],

• (f) be consistent with any directions issued by the Minister under section 10 F124[or the Minister for Children, Equality, Disability, Integration and Youth under section 10C], and

• F125[(g) accord with the policies (whether set out in codes, guidelines or other documents, or any combination thereof) and objectives of the Minister F124[or the Minister for Children, Equality, Disability, Integration and Youth] and the Government.]

• (5) In preparing the service plan, the Executive shall have regard to—

• (a) the approved corporate plan in operation at that time,

• (b) any direction issued by the Minister under section 10 F124[or the Minister for Children, Equality, Disability, Integration and Youth under section 10C], and

• (c) the priorities and performance targets specified under section 10A.

• F126[(6) If the Executive fails to submit a service plan to the Minister and the Minister for Children, Equality, Disability, Integration and Youth before the expiry of the specified period, the Minister, after consultation with the Minister for Children, Equality, Disability, Integration and Youth, may, in writing, issue a direction, directing the Executive to prepare and submit a service plan to each such Minister not later than—

• (a) 10 days after the date on which the Minister issues the direction to the Executive, or

• (b) such earlier date as may be specified in the direction.]

• F127[(6A)
• (a) Subject to paragraph (b), if the Executive fails to comply with a direction under subsection (6), the Minister, F128[after consultation with the Minister for Children, Equality, Disability, Integration and Youth,] may, in writing, issue a direction, directing the chief executive officer to prepare and submit a service plan to F126[each such Minister] not later than—

• (i) 10 days after the date on which the Minister issues the direction to the chief executive officer, or

• (ii) such earlier date as may be specified in the direction.

• (b) For the purposes of the chief executive officer preparing and submitting a service plan to the Minister F128[and the Minister for Children, Equality, Disability, Integration and Youth] in accordance with a direction issued under paragraph (a), references to the Executive in subsections (3), (5), (8) and (9) (other than in subsection (9)(d)) shall be read as including references to the chief executive officer.]

• (7) A service plan submitted to the Minister F128[and the Minister for Children, Equality, Disability, Integration and Youth] by the F129[chief executive officer in compliance with subsection (6A)] shall be deemed to have been prepared, adopted and submitted by the Executive.

• F130[(8) Not later than 21 days after receiving a service plan under this section, and after consultation between the Minister and the Minister for Children, Equality, Disability, Integration and Youth, the Minister and, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth shall—

• (a) approve the service plan in the form in which it was submitted,

• (b) approve the service plan with such amendments, having consulted with the Executive, and as appropriate—

• (i) the Minister, having consulted with the Minister for Children, Equality, Disability, Integration and Youth may determine, or

• (ii) the Minister for Children, Equality, Disability, Integration and Youth having consulted with the Minister for Health, may determine,

or

• (c) issue a direction to the Executive under subsection (9) to amend the plan.]

• F131[(9) The Minister F132[or the Minister for Children, Equality, Disability, Integration and Youth, as appropriate,] may direct the Executive to amend a service plan submitted under this section if, in the opinion of the Minister F132[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth or, in so far as the service plan relates to the performance by the Executive of its specialist community‑based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister,] the plan—

• (a) does not contain any information required to be included in the service plan pursuant to subsection (4),

• (b) does not in some other respect comply with subsection (4),

• (c) has been prepared by the Executive without sufficient regard to the matters referred to in subsection (5), or

• F129[(d) does not accord with the policies (whether set out in codes, guidelines or other documents, or any combination thereof) and objectives of the Minister F132[, the Minister for Children, Equality, Disability, Integration and Youth] or the Government to the extent to which those policies and objectives relate to the functions of the Executive and have been communicated in writing to the Executive prior to the commencement of the specified period.]]

• (10) The Minister F132[or, in so far as the service plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth] may refuse to approve a service plan unless it is amended in accordance with a direction issued under subsection (9).

• (11) The F129[chief executive officer] shall comply with a direction issued to him or her under this section.

• (12) F133[…]

• F134[(13) The Minister shall ensure that a copy of an approved service plan is laid before both Houses of the Oireachtas within 21 days after the plan is approved by the Minister and the Minister for Children, Equality, Disability, Integration and Youth.]

• (14) The Executive shall ensure that, as soon as practicable after copies of an approved service plan are laid before the Houses of the Oireachtas, the plan is published on the Internet or in accordance with such other arrangements as the Minister may specify.]

• F123[(15) Section 28(1) and this section, as in force immediately before the enactment of the Health Service Executive (Financial Matters) Act 2014, shall apply in relation to a service plan for the financial year 2014 and to a service plan for any part of that financial year and, accordingly, section 28(1) and this section, as in force immediately after such enactment, shall not apply in relation to any such service plan.]

32. F135[Amendment of approved service plan.

32.— (1) After approving a service plan, the Minister F136[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth or, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister,] may direct the Executive to submit an amended service plan and may specify in the direction the manner in which the plan is to be amended.

• F137[(1A) Subject to subsection (1B), after amending a section 30A(1) determination, the Minister F136[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth or, in so far as the service plan relates to the performance by the Executive of its specialist community‑based disability services functions, after amending a section 30B(1) determination, the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister,] may—

• (a) direct the Executive to amend, in such manner as the Minister F136[or the Minister for Children, Equality, Disability, Integration and Youth, as appropriate,] may specify in the direction, the approved service plan to which the determination relates, or

• (b) direct the Executive to submit an amended service plan that complies with the amended determination.

• (1B) The Minister shall not, in the financial year 2014, give a direction under subsection (1A) except in respect of—

• (a) a service plan for the financial year 2015, or

• (b) a service plan for part of the financial year 2015.]

• (2) F138[Subject to subsection (4), the Executive] may amend an approved service plan.

• (3) If the Minister F136[or the Minister for Children, Equality, Disability, Integration and Youth] directs the Executive to submit an amended service plan in accordance with F138[subsection (1) or (1A)(b)], subsections (4) to (11) of section 31 shall apply with all necessary modifications to the amended service plan.

• (4) The Executive shall submit a service plan amended under subsection (2) as soon as practicable and in any event not later than 5 days after the day on which it adopts the amended service plan.

• (5) Within 21 days after receiving an amended service plan submitted in accordance with subsection (4), F139[the Minister F136[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth, or the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister, as appropriate,] may—]

• (a) direct the Executive to amend the service plan specifying the manner in which the service plan is to be amended, or

• (b) notify the Executive that he or she intends to amend the plan in consultation with the Executive.

• F140[(6) Unless the direction or notification relating to an amended service plan is issued by the Minister or the Minister for Children, Equality, Disability, Integration and Youth within the period specified in subsection (5), the amended service plan is deemed to have been approved by the Minister and the Minister for Children, Equality, Disability, Integration and Youth, immediately before the end of that period.]

• (7) If a direction relating to an amended service plan is issued by the Minister F141[or the Minister for Children, Equality, Disability, Integration and Youth] within the period specified in subsection (5), any amendment made (either in the amended service plan or in response to the direction) by the Executive to its approved service plan has no effect until the amendment is approved by the Minister F141[after consultation with the Minister for Children, Equality, Disability, Integration and Youth or the Minister for Children, Equality, Disability, Integration and Youth after consultation with the Minister, as appropriate].

• (8) The Minister shall ensure that a copy of an approved service plan amended under this section is laid before both Houses of the Oireachtas within 21 days after the amended service plan is approved or deemed to have been approved by the Minister F141[and the Minister for Children, Equality, Disability, Integration and Youth].

• (9) The Executive shall ensure that, as soon as practicable after copies of an approved amended service plan are laid before the Houses of the Oireachtas, the plan is published on the Internet or in accordance with such other arrangements as the Minister may specify.]

33. Implementation of approved service plan.

F142[33.— F143[(1) Subject to subsection (1A), the Executive shall manage health and personal social services set out in an approved service plan so as to ensure that—

• (a) those services are delivered in accordance with the plan, and

• (b) the net non-capital expenditure for the financial year or part of the financial year to which the plan relates does not exceed the amount specified in the section 30A(1) determination F144[or section 30B(1) determination] for that financial year or part of a financial year, as the case may be.]

• F145[(1A) Section 28(1) and subsection (1), as in force immediately before the enactment of the Health Service Executive (Financial Matters) Act 2014, shall apply in relation to a service plan for the financial year 2014 and to a service plan for any part of that financial year and, accordingly, section 28(1) and subsection (1), as in force immediately after such enactment, shall not apply in relation to any such service plan.]

• (2) The Minister F144[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth or, in so far as the plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister,] may direct the Executive to take such specified measures as he or she may require in relation to the implementation of an approved service plan.]

• F145[(3)
• (a) If the amount of net expenditure incurred by the Executive in a financial year is greater than the amount determined by the Minister F144[or the Minister for Children, Equality, Disability, Integration and Youth, as appropriate,] for that year, the Executive shall charge the amount of such excess to its income and expenditure account for the next financial year.

• (b) If the amount of net expenditure incurred by the Executive in a financial year is less than the amount determined by the Minister F144[or the Minister for Children, Equality, Disability, Integration and Youth, as appropriate,] for that year, the Executive shall, subject to the approval of the Minister F144[or the Minister for Children, Equality, Disability, Integration and Youth, as appropriate,] given with the consent of the Minister for Public Expenditure and Reform, credit the amount of such surplus to its income and expenditure account for the next financial year.]

33A. F146[Power of Minister to make grants to Executive

33A.— F147[(1)] On and from 1 January 2015, the Minister shall, with the consent of the Minister for Public Expenditure and Reform, out of moneys provided by the Oireachtas, make grants to the Executive.]

• F148[(2) On and from the commencement of section 28 of the Health (Miscellaneous Provisions) Act 2022, the Minister for Children, Equality, Disability, Integration and Youth shall, with the consent of the Minister for Public Expenditure and Reform and in so far as it relates to the performance by the Executive of its specialist community-based disability services functions, out of moneys provided by the Oireachtas, make grants to the Executive.]

33B. F149[Determination by Minister of capital funding and submission by Executive of capital plans

33B.— (1) The Minister F150[and the Minister for Children, Equality, Disability, Integration and Youth] shall—

• (a) subject to subsection (9) and with the consent of the Minister for Public Expenditure and Reform, in respect of each financial year of the Executive, determine the maximum amount of funding that the Minister F150[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth and, in so far as the funding relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister] will make available to the Executive in that year for capital expenditure, and

• (b) notify the Executive in writing of that amount as soon as is practicable.

• (2) After receiving the notification under subsection (1)(b) from the Minister F151[and the Minister for Children, Equality, Disability, Integration and Youth], the Executive shall, in accordance with subsection (3), submit to the Minister F151[and the Minister for Children, Equality, Disability, Integration and Youth] for approval an annual capital plan—

• (a) prepared in such form and containing such information as may be specified by the Minister F151[and the Minister for Children, Equality, Disability, Integration and Youth], and

• (b) relating to the financial year to which that notification relates.

• (3) The annual capital plan shall be submitted to the Minister F152[and the Minister for Children, Equality, Disability, Integration and Youth] within—

• (a) 21 days after the Executive receives the notification from the Minister F152[and the Minister for Children, Equality, Disability, Integration and Youth], or

• (b) such longer period (not exceeding 42 days after the receipt of that notification) as the Minister F152[and the Minister for Children, Equality, Disability, Integration and Youth] may allow.

• (4) Subsections (6) to (11) of section 31 shall apply with all necessary modifications to an annual capital plan.

• F153[(5) Notwithstanding any other provision of this section, the Minister, after consultation with the Minister for Children, Equality, Disability, Integration and Youth or, in so far as the capital plan relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister, may at any time direct in writing the Executive to submit to the Minister and the Minister for Children, Equality, Disability, Integration and Youth for approval a capital plan prepared in such form, containing such information and covering such part of a financial year as may be specified by the Minister or the Minister for Children, Equality, Disability, Integration and Youth in such direction.]

• (6) In preparing a capital plan for submission under this section, the Executive shall have regard to any priorities that may be determined by the Minister F154[or the Minister for Children, Equality, Disability, Integration and Youth] for the financial year or part of a financial year to which the plan relates.

• (7) Subject to subsection (10), the Minister F154[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth or, in so far as the amendment relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, after consultation with the Minister] may at any time direct the Executive to amend a capital plan submitted and approved under this section.

• (8) The Executive may, with the prior approval of the Minister F154[and the Minister for Children, Equality, Disability, Integration and Youth after consultation between such Ministers], amend a capital plan submitted and approved under this section.

• (9) The Minister shall not, in the financial year 2014, make a determination under subsection (1)(a) except in respect of the financial year 2015.

• (10) The Minister shall not, in the financial year 2014, give a direction under subsection (5) or (7) except in respect of—

• (a) a capital plan for the financial year 2015, or

• (b) a capital plan for a part of the financial year 2015.]

34. Minister's permission needed for major capital spending.

34.— F155[…]

34A. F156[Functions of Director General under this Part

34A.— (1) The F157[chief executive officer] 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 F158[or section 30B(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 F157[chief executive officer] shall, as soon as is practicable, inform the Minister F159[or, in so far as the action or proposed action relates to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth] 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.]

34B. F160[Appearance of Director General before Committee of Public Accounts

34B.— (1) The F161[chief executive officer] 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 F161[chief executive officer] 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.]

35. Code of governance.

35.— (1) The Executive shall, as soon as practicable after it is established, submit to the Minister for approval a code of governance that includes an outline of—

• (a) the guiding principles applicable to the Executive as a public body having functions relating to health and personal social services,

• F162[(b) the structure of the Executive, including the roles and responsibilities of the Board and the chief executive officer,]

• (c) the methods to be used to bring about the integration of health and personal social services,

• (d) the processes and guidelines to be followed to ensure compliance with the reporting requirements imposed on the Executive by or under this Act,

• (e) the Executive's internal controls, including its procedures relating to internal audits, risk management, public procurement and financial reporting, F163[…]

• F164[(f) procedures established under section 55H, and]

• (2) F162[Subject to subsection (2A), the Executive shall] review the code of governance periodically and at such times as may be specified by the Minister F165[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth,] and shall revise the code as the Executive considers appropriate.

• F166[(2A) The Executive shall, as soon as practicable after the commencement of section 21 of the Health Service Executive (Governance) Act 2019 and without prejudice to the generality of subsection (2), revise the code of governance to take account of the amendment made to subsection (1) by that section.]

• (3) In preparing, or making any revisions to, the code of governance, the Executive shall have regard to any directions issued by the Minister F167[or the Minister for Children, Equality, Disability, Integration and Youth under section 10C] under section 10 .

• (4) Following the Minister's approval of the code of governance or of any revisions to it, the Executive shall arrange for the publication of the code or the revised code.

• (5) The Executive shall indicate in its annual report its arrangements for implementing and maintaining adherence to the code of governance.

36. Accounts of Executive.

36.— (1) The Executive shall keep all proper and usual accounts of all money received or expended by it.

• (2) The Executive shall, in respect of each financial year, prepare annual financial statements (including accounts of income and expenditure and a balance sheet) in such form as the Minister F168[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth,] may direct.

• (3) The annual financial statements shall be prepared by the Executive in accordance with accounting standards specified by the Minister F168[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth].

• (4) The Executive shall adopt the annual financial statements on or before the 1st day of April in the year following the financial year to which they relate.

• (5) On adopting the financial statements, the Executive shall submit a copy of them—

• (a) to the Comptroller and Auditor General for audit, and

• (b) to the Minister F168[and the Minister for Children, Equality, Disability, Integration and Youth] at the same time.

• (6) On completing the audit, the Comptroller and Auditor General shall send to the Executive a copy of the annual financial statements together with the report on the audit.

• F169[(7) The Executive shall immediately transmit a copy of the audited annual financial statements together with the Comptroller and Auditor General’s report to the Minister and the Minister for Children, Equality, Disability, Integration and Youth and the Minister shall ensure that a copy of each is laid before both Houses of the Oireachtas as soon as practicable.]

• (8) Any examination of the Executive by the Comptroller and Auditor General under section 9 of the Comptroller and Auditor General (Amendment) Act 1993 shall extend to any arrangement entered into by the Executive under section 38.

37. Annual report.

37.— (1) The Executive shall, not later than the 30th day of April in each year beginning with the year 2006, prepare and adopt a report on the performance of its functions during the preceding year.

• (2) An annual report shall include—

• (a) a general statement of the health and personal social services provided during the preceding year by or on behalf of the Executive (whether provided in accordance with an agreement under section 8 or an arrangement under section 38 ) and of the activities undertaken by the Executive in that year,

• (b) a report on the implementation of the corporate plan in the year,

• (c) a report on the implementation of the service plan in the year,

• (d) a report on the implementation of the capital plans in the year,

• (e) an indication of the Executive's arrangements for implementing and maintaining adherence to its code of governance,

• (f) the report required by section 55 (complaints), and

• F170[(g) such other information as the Executive considers appropriate or as the Minister or, in relation to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, may specify.]

• (3) The Executive shall submit a copy of the annual report to the Minister F171[and the Minister for Children, Equality, Disability, Integration and Youth] as soon as practicable after adopting the report and in any event not later than 21 days after its adoption.

• (4) The Minister shall ensure that copies of the annual report are laid before each House of the Oireachtas within 21 days after the Minister receives that report.

• (5) The Executive shall ensure that the annual report is published on the Internet, or in accordance with such other arrangements as the Minister may specify, as soon as practicable after copies of the report are laid before the Houses of the Oireachtas.

38. Arrangements with service providers.

38.— (1) The Executive may, subject to its available resources and any directions issued by the Minister under section 10 F172[or the Minister for Children, Equality, Disability, Integration and Youth under section 10C], enter, on such terms and conditions as it considers appropriate, into an arrangement with a person for the provision of a health or personal social service by that person on behalf of the Executive.

• (2) Before entering into an arrangement under this section, the Executive shall determine, in respect of a financial year of the Executive, the maximum amount of funding (whether capital funding or non-capital funding) that it proposes to make available in that year under the arrangement and the level of service it expects to be provided for that funding.

• (3) A service provider shall—

• (a) keep, in such form as may be approved by the Executive in accordance with any general direction issued by the Minister F172[or, in relation to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth], all proper and usual accounts and records of income received and expenditure incurred by it,

• F173[(b) submit such accounts annually for examination, and]

• (c) supply a copy of the audited accounts and the auditor's certificate and report on the accounts to the Executive within such period as may be specified by the Executive.

• F174[(4) The expenses incurred in the carrying out of an audit of accounts submitted for examination in accordance with subsection (3) shall be payable by the service provider who so submitted them for examination.]

F175[F174[(4A)] The Executive may make an arrangement for the provision of a health or personal social service in accordance with this section by seeking and accepting a tender for the provision of such services.

F174[(4B)] A service provider providing a service in accordance with F174[subsection (4A)] is exempt from the requirements of subsections (2) and (3).]

• (5) The Executive may exempt from the requirements of subsection (3)—

• (a) a service provider who in any one financial year receives from the Executive in respect of health and personal social services provided on behalf of the Executive a total sum that does not exceed the amount that may be determined by the Minister F172[or, in relation to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth], or

• (b) such other categories of service providers as may be specified by the Minister F172[or, in relation to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth].

• (6) The Executive may make such arrangements as it considers appropriate to monitor—

• (a) the expenditure incurred in the provision of health or personal social services by service providers exempted under subsection (5), and

• (b) the provision of those services by such service providers.

• (7) The Executive may request from a service provider any information that it considers material to the provision of a health or personal social service by the service provider.

• (8) A service provider shall comply with a request made under subsection (7) to the service provider.

• F176[(9) At the request of the Minister or the Minister for Children, Equality, Disability, Integration and Youth, the Executive shall supply the Minister or, in relation to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, with any information obtained in response to a request made under subsection (7).]

39. Assistance for certain bodies.

39.— (1) The Executive may, subject to any directions given by the Minister under section 10 F177[or the Minister for Children, Equality, Disability, Integration and Youth under section 10C] and on such terms and conditions as it sees fit to impose, give assistance to any person or body that provides or proposes to provide a service similar or ancillary to a service that the Executive may provide.

• (2) Assistance may be provided under this section in any of the following ways:

• (a) by contributing to the expenses incurred by the person or body;

• (b) by permitting the use by the person or body of premises maintained by the Executive and, where requisite, executing alterations and repairs to and supplying furniture and fittings for such premises;

• (c) by providing premises (with all requisite furniture and fittings) for use by the person or body.

• (3) Assistance may be provided to a person under this section whether or not the person is a service provider.

40. Gifts.

40.— (1) The Executive may accept gifts of money, land or other property on such trusts or conditions (if any) as may be specified by the donor.

• (2) The Executive may not accept a gift if the trusts or conditions attaching to it would be inconsistent with the Executive's object or functions or with any obligations imposed on it under any enactment.

F178[PART 7A FURNISHING OF INFORMATION AND DOCUMENTS]

40A. F179[Definition.

40A.— In this Part "document" means—

• (a) a book, record or other written or printed material,

• (b) a photograph,

• (c) any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in legible form, and

• (d) any audio or video recording.]

40B. F180[Duty of Executive to furnish information.

F181[40B. — (1) The Executive shall—

• (a) monitor and keep under review occurrences and developments concerning matters relating to its object and functions,

• (b) without delay, furnish the Minister or, in relation to its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, with information regarding—

• (i) any such occurrence or development that, in the opinion of the Executive, either Minister is likely to consider significant for the performance of his or her functions as appropriate (whether under this Act or otherwise), or

• (ii) any other occurrence or development that falls within a class of occurrences or developments of public interest or concern that has been specified in writing by either Minister.

• (2) The Minister or, in relation to the performance by the Executive of its specialist community-based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, may issue guidelines in relation to the furnishing of information under subsection (1), and if either such Minister does so, the Executive shall comply with those guidelines.]]

40C. F182[Requirement to furnish information and documents.

40C.— (1) The Minister may, where he or she considers it necessary in the public interest to do so for the performance of his or her functions (whether under this Act or otherwise), require the Executive to furnish him or her with such information or documents as he or she may specify that are in the Executive’s procurement, possession or control, and the Executive shall do so within any period that the Minister may specify and, in any event, without delay.

• F183[(1A) The Minister for Children, Equality, Disability, Integration and Youth, in relation to the performance by the Executive of its specialist community-based disability services functions, may, where he or she considers it necessary in the public interest to do so for the performance of his or her functions (whether under this Act or otherwise), require the Executive to furnish him or her with such information or documents as he or she may specify that are in the Executive’s procurement, possession or control, and the Executive shall do so within any period that Minister may specify and, in any event, without delay.]

• (2) Nothing contained in an enactment, and no rule of law, which would require obtaining the consent of a person in order for the Executive to furnish the Minister F184[or the Minister for Children, Equality, Disability, Integration and Youth] F185[…] with information or documents under this Part, shall operate to prohibit or render unlawful such furnishing, notwithstanding that no such consent has been obtained.

• (3) Nothing contained in an enactment, and no rule of law, relating to the non-disclosure or confidentiality of information or documents, shall operate to prohibit the Executive from furnishing the Minister F184[or the Minister for Children, Equality, Disability, Integration and Youth] F185[…] with information or documents under this Part, or render such furnishing unlawful.

• (4) Nothing contained in an enactment, and no rule of law, relating to the hearing of proceedings otherwise than in public shall operate to—

• (a) prohibit the Executive from furnishing the Minister F184[or the Minister for Children, Equality, Disability, Integration and Youth] F185[…], under this Part, with information or documents prepared in relation to, or given in evidence in, such proceedings, whether the proceedings were brought before or after the commencement of this Part, or

• (b) render such furnishing unlawful.]

40D. F186[Minister may share information and documents in certain circumstances.

40D.— (1) Where the Minister F187[or the Minister for Children, Equality, Disability, Integration and Youth] has appointed a person to examine or inquire into any matter, and considers that any information or document that has been furnished F188[to him or her] under section 40B or 40C may be relevant to that examination or inquiry, the Minister F187[or the Minister for Children, Equality, Disability, Integration and Youth] may furnish that information or document to the person, and that person may receive that information or document.

• F188[(1A) F189[…]]

• (2) Nothing contained in an enactment, and no rule of law, which would require obtaining the consent of another person in order for F190[the Minister F187[or the Minister for Children, Equality, Disability, Integration and Youth] to furnish a person referred to in subsection (1) with information] or documents under this Part, shall operate to prohibit or render unlawful such furnishing, notwithstanding that no such consent has been obtained.

• (3) Nothing contained in an enactment, and no rule of law, relating to the non-disclosure or confidentiality of information or documents, shall operate to prohibit F190[the Minister F187[or the Minister for Children, Equality, Disability, Integration and Youth] from furnishing a person referred to in subsection (1) with information] or documents under this Part, or render such furnishing unlawful.

• (4) Nothing contained in an enactment, and no rule of law, relating to the hearing of proceedings otherwise than in public shall operate to—

• (a) prohibit F190[the Minister F187[or the Minister for Children, Equality, Disability, Integration and Youth] from furnishing a person referred to in subsection (1) with information] or documents prepared in relation to, or given in evidence in, such proceedings, whether the proceedings were brought before or after the commencement of this Part, or

• (b) render such furnishing unlawful.]

40E. F191[Use of information and documents.

40E.— (1) Subject to subsection (2), the Minister F192[or the Minister for Children, Equality, Disability, Integration and Youth] may use information and documents furnished F193[to him or her] under this Part as he or she requires for the performance of his or her functions (whether under this Act or otherwise).

• F193[(1A) F194[…].]

• (2) Where information or a document has been furnished under section 40B or 40C, nothing in this Part is to be taken to permit publication, in whole or in part, of the information or document if such publication would not otherwise be lawful.]

40F. F195[Saver.

F196[40F.—Nothing in this Part is to be taken to limit any power of the Minister or, in relation to the performance by the Executive of its specialist community‑based disability services functions, the Minister for Children, Equality, Disability, Integration and Youth, to require information from or issue directions to the Executive (whether under this Act or otherwise), or to affect, except to the extent required by this Part, the functions of the Executive, the Minister or the Minister for Children, Equality, Disability, Integration and Youth.]]

F197[PART 7B ACCOUNTING OFFICER AND AUDIT COMMITTEE]

40G. F198[F199[Director General to be accounting officer of Executive for specified period.

40G.— The F200[chief executive officer] shall be the accounting officer, for the purposes of the Comptroller and Auditor General Acts 1866 to 1998, in relation to the appropriation accounts of the Executive for the financial year ending on 31 December 2014 and for each of the previous financial years back to and including the financial year ending on 31 December 2005.]]

40H. F201[Audit committee.

F202[40H.— (1) As soon as practicable after the commencement of section 23 of the Health Service Executive (Governance) Act 2019, the Board shall establish an audit committee to perform the functions specified in section 40I.

• (2) The audit committee shall be appointed by the Board and shall consist of—

• (a) not fewer than 3 of the Board members, and

• (b) subject to subsection (3), not fewer than 4 other persons who, in the opinion of the Board, have the relevant skills and experience to perform the functions of the committee, at least one of whom shall hold a professional qualification in accountancy or auditing.

• (3) A person is not eligible for appointment to the audit committee pursuant to subsection (2)(b) if that person is an employee of the Executive.

• F203[(4) The Board shall designate one of the persons appointed pursuant to subsection (2) to be the chairperson of the audit committee.]

• (5) The duration of a person’s membership of the audit committee shall be determined by the Board when appointing that person.

• (6) A member of the audit committee may resign from the committee by letter addressed to the chairperson of the Board.

• (7) The Board may at any time remove a member of the audit committee for stated reasons.

• (8) The Minister may, with the consent of the Minister for Public Expenditure and Reform, determine the remuneration and expenses payable under this section.

• (9) The remuneration and allowances for expenses, if any, determined in accordance with subsection (8) are payable by the Executive out of funds at its disposal to a member of the audit committee.

• (10) The chief executive officer shall ensure that the audit committee is provided with the necessary secretarial and other resources to enable it to perform its functions.]]

40HA. F204[Provisions supplementary to section 40H

40HA.— (1) The Minister shall, by order, appoint a day to be the relevant day for the purposes of section 40H.

• (2) The old audit committee shall stand dissolved on the relevant day.

• (3) Anything commenced and not completed before the relevant day by or under the authority of the old audit committee may, in so far as it relates to a function of the new audit committee, be carried on or completed on or after that day by the new audit committee.

• (4) Every document granted or made, by the old audit committee, if and in so far as it was operative immediately before the relevant day, shall have effect on and after that day as if it had been granted or made by the new audit committee.

• (5) Each record held by the old audit committee immediately before the relevant day shall, on that day, stand transferred to the new audit committee and shall, on and after that day, be the property of the new audit committee and be regarded as being held by the new audit committee.

• (6) In this section and section 40I—

"new audit committee" means the audit committee established pursuant to section 40H after the commencement of section 23 of the Health Service Executive (Governance) Act 2019;

"old audit committee" means the audit committee established pursuant to section 40H before the commencement of section 23 of the Health Service Executive (Governance) Act 2019;

"relevant day" shall be construed in accordance with subsection (1).]

40I. F205[Functions of audit committee.

F206[40I.— (1) The audit committee shall, on and after the relevant day—

• (a) advise the chief executive officer on financial matters relating to his or her functions,

• (b) report in writing at least once in every year to the chief executive officer on those matters and on the activities of the committee in the previous year, and

• (c) provide a copy of that report to the Board F207[, the Minister and the Minister for Children, Equality, Disability, Integration and Youth].

• (2) The audit committee shall, on and after the relevant day—

• (a) advise the Board on financial matters relating to its functions,

• (b) report in writing at least once in every year to the Board on those matters, and

• (c) provide a copy of that report to the Minister F208[and the Minister for Children, Equality, Disability, Integration and Youth].

• (3) The audit committee’s functions under subsections (1)(a) and (2)(a) include advising on the following matters:

• (a) the proper implementation by the Executive of Government guidelines on financial issues;

• (b) compliance by the Executive with—

• (i) sections 33 and 33B, and

• (ii) any other obligations imposed by law relating to financial matters;

• (c) compliance by the chief executive officer with section 34A;

• (d) the appropriateness, effectiveness and efficiency of the Executive’s procedures relating to—

• (i) public procurement,

• (ii) seeking sanction for expenditure and complying with that sanction,

• (iii) the acquisition, holding and disposal of assets,

• (iv) risk management,

• (v) financial reporting, and

• (vi) internal audits.

• (4) Subject to subsection (7), the audit committee shall meet at least 4 times in each year and may invite any person it considers appropriate (whether that person is or is not an employee of the Executive) to attend a meeting of the committee.

• (5) The chief executive officer shall—

• (a) ensure that the audit committee is provided with all of the Executive’s audit reports, audit plans and monthly reports on expenditure, and

• (b) if he or she has reason to suspect that any material misappropriation of the Executive’s money, or any fraudulent conversion or misapplication of the Executive’s property, may have taken place, report that matter to the audit committee as soon as practicable.

• (6) The chief executive officer shall furnish to the audit committee information on any financial matter or procedure necessary for the performance of its functions by the committee when requested to do so by the audit committee and where such information relates to—

• (a) any contract that the Executive proposes to enter into involving expenditure of an amount in excess of a threshold specified by the committee, and

• (b) any legal proceedings taken or threatened against the Executive that may give rise to potential financial liability.

• (7) A meeting of the old audit committee held in the same year as the year in which the relevant day falls shall count as a meeting of the new audit committee for the purposes of subsection (4).]]

PART 8 Public Representation and User Participation

41. National Health Consultative Forum.

41.— F209[(1) The Minister, after consultation with the Minister for Children, Equality, Disability, Integration and Youth, may convene, at such time as the Minister may determine, a National Health Consultative Forum to advise the Minister or the Minister for Children, Equality, Disability, Integration and Youth, as appropriate, on matters relating to the provision of health and personal social services.]

• (2) The Minister F210[, after consultation with the Minister for Children, Equality, Disability, Integration and Youth,] may, F211[…]—

• (a) specify the number of members of the Forum,

• (b) determine the manner in which the members are to be nominated,

• (c) appoint the members, and

• (d) determine the rules and procedures of the Forum.

• (3) The expenses of the Forum are payable by the Minister out of moneys provided by the Oireachtas.

42. Regional health forums.

42.— (1) After consulting the Minister for the Environment, Heritage and Local Government, the Minister shall, by regulation—