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1 1970

HEALTH ACT, 1970

Chapter III

Finance

Accounts of health boards.

27. —Accounts shall be kept by a health board in such form, and shall be made up at such times and in respect of such periods, as may be prescribed by the Minister, with the consent of the Minister for Finance.

Audits of health board accounts.

28. —(1) Accounts of a health board shall be audited by a local government auditor appointed by the Minister after consultation with the Minister for Local Government.

(2) The following enactments, as amended or adapted by or under any subsequent enactment (including any enactment passed after the passing of this Act), shall apply in relation to the audit and auditor of the accounts of a health board in the same manner as they apply in relation to the audit and auditor of the accounts of a local authority—

(a) section 12 of the Local Government (Ireland) Act, 1871,

(b) section 63 (2) of the Local Government (Ireland) Act, 1898,

(c) sections 19 to 21 of the Local Government (Ireland) Act, 1902,

(d) sections 69 to 71 and 86 of the Local Government Act, 1941 ,

subject to the following modifications:

(i) the references in those enactments (as so amended or adapted), to the Minister for Local Government shall be construed as references to the Minister,

(ii) a reference in section 70 or 71 of the Local Government Act, 1941 , to the prescribed period shall, in the case of an audit of the accounts of a health board, be construed as a reference to the period which is the prescribed period for such local authority as the Minister may for this purpose direct.

Abstract of health board accounts.

29. —(1) The abstract of accounts of a health board shall be certified by the auditor appointed under section 28 and shall be published by the board and copies shall be sent by the auditor to the Minister and to the local authorities which appoint members to the board.

(2) The Minister shall cause copies of the abstract to be laid before each House of the Oireachtas and shall cause copies to be sent to the Minister for Finance.

Health board estimates.

30. —A health board shall submit estimates of receipts and expenditure to the Minister in such form, in respect of such periods, and at such times as he may direct, and shall furnish to the Minister any information which he requires in relation to such estimates.

Limitations on expenditure by health board.

31. —(1) A health board shall not, save with the Minister's consent, incur expenditure for any service or purpose within any period in excess of such sum as may be specified by the Minister in respect of that period.

(2) (a) The chief executive officer of a health board shall not in the performance of his functions do anything which would incur expenditure by the board in contravention of this section.

(b) If at any time the chief executive officer of a health board is of opinion that a decision or proposed decision of the board would incur expenditure by the board in contravention of this section, he shall so inform the board and the Minister.

Grants and local contributions to health boards.

32. —(1) The Minister shall, out of moneys provided by the Oireachtas, make grants to health boards.

(2) Grants to a health board under subsection (1) shall consist of—

(a) grants to defray one-half of that part of the expenditure of the board (other than capital expenditure and expenditure on loan charges), as authorised under this Act, which is not met by receipts other than grants and contributions under this section.

(b) supplementary grants, as determined by the Minister after consultation with the Minister for Local Government and with the consent of the Minister for Finance, towards the reduction of the amount of expenditure to be met by contributions under subsection (3).

(3) The expenditure of a health board established by this Act which is not met by grants under subsection (2) and other receipts shall be contributed by the local authorities required under this Act to appoint members to the board in such proportions as those authorities may agree upon with the consent of the Minister or, failing such agreement being made within a period of six months (or such longer period as may be approved of by the Minister) after the day of the establishment of the health board, in such proportions as may be determined by a person appointed for that purpose by the Minister.

(4) An agreement or determination under subsection (3) shall have effect as from the establishment of the health board to which it relates.

(5) (a) An agreement under subsection (3) may be varied—

(i) by agreement between the local authorities concerned made with the consent of the Minister, or

(ii) by a person whom the Minister, acting at the request of one of the local authorities concerned, appoints to review the agreement.

(b) A determination under subsection (3) may be varied—

(i) by agreement between the local authorities concerned made with the consent of the Minister, or

(ii) by a person whom the Minister, acting either at the request of one of the local authorities concerned or on his own initiative, appoints to review the determination.

(6) A person appointed by the Minister to make or vary a determination under this section shall have regard to such matters as may be specified by the Minister after consultation with the Minister for Local Government.

(7) The making of an agreement under subsection (3) or a request under subsection (5) by a local authority shall be a reserved function for the purpose of the County Management Acts, 1940 to 1955, or the Acts relating to the management of county boroughs, as may be appropriate.

(8) (a) Pending the making of an agreement or determination under subsection (3), the expenditure of a health board which is not met by grants under subsection (2), and other receipts shall be met, in such proportions as may be specified by the Minister, by the local authorities required under this Act to appoint members to the board.

(b) The specification of proportions under paragraph (a) shall be subject to the relevant agreement or determination pursuant to subsection (3) when that agreement or determination has been made, and appropriate adjustments shall be made accordingly.

(9) A contribution under this section by the council of the county of Dublin to a health board shall be charged on the County Health District of Dublin.

(10) (a) Where a sum is due and payable under this section to a health board by a local authority, the amount of the sum may be deducted from any money payable to that local authority by any Minister for any purpose whatsoever.

(b) Every amount deducted under this subsection shall be paid to the health board concerned and credited in the accounts thereof as a payment by the local authority of the money for which the amount was so deducted.

Borrowing and acceptance of gifts by health boards.

33. —(1) A health board may borrow money subject to any conditions specified by the Minister and in accordance with any directions given by him.

(2) Borrowing under this section may be effected in any manner which the health board consider suitable including, in particular, by way of mortgage, drawing of bills of exchange, issue of stock or bonds, temporary loan or overdraft.

(3) A loan under this section and the interest or dividends thereon may be secured on the revenues, funds or property of the health board.

(4) Money borrowed pursuant to this section may be lent by means of an issue from the local loans fund as if the loan constituted a local loan within the meaning of the Local Loans Fund Acts, 1935 to 1968, and was authorised by an Act of the Oireachtas.

(5) A health board may accept a gift of money, land or other property on such trusts and conditions as may be specified by the person making the gift but shall not accept a gift if any conditions attached to the acceptance thereof are inconsistent with the board's functions.