Health audit reveals that boards had overspent by ?115m

HEALTH boards spent ?115m of taxpayers money without permission, a special report by the Comptroller and Auditor General revealed yesterday. The health boards spent the money on capital projects and bought new equipment without the permission of the Department of Health in 2002. The department was then left with no choice but to reimburse the boards and to fund capital commitments of which it had been previously unaware, the report said. The report on general matters arising out of financial audits of bodies in the health sector by Comptroller and Auditor General, John Purcell, published yesterday revealed that all health boards had entered into unauthorised commitments that year because of increased expectations arising out of the new Government health strategy in 2001. The boards had funded the spending using revenue drawn down from the department on a 'bridging' basis. However the boards defended their decision, saying all projects undertaken had been necessary and had been carried out in accordance with established procedures of the board, adding that all the projects had been included in their NDP programmes, approved by the board and submitted to the Department in 2000. The two biggest culprits in unauthorised spending were the North Eastern Health Board, which had ?25.39m in unapproved capital expenditure reimbursed and the Southern Health Board with ?24.59m. The Comptroller said that by December 31, 2002, the health boards had drawn down ?77m of the agreed reimbursements from the department - which had been able to fund the expenditure from its 2002 overall 'capital envelope' because it had identified the problem earlier in the year and had planned accordingly. In February 2002, the department had instructed the boards not to enter into any more capital commitments without prior written approval.Meanwhile the health boards are set to take legal advice as to whether they are entitled to the interest on money held by them on behalf of elderly and infirm patients. The boards had administered funds to a total value of ?17.4m on behalf of patients at the end of 2001, a special report by the Comptroller and Auditor General has found. Some health boards levy a charge on accounts held by them in patients' private property, while others retain the interest earned on the account. From 1999 to 2001, health boards made ?2.5m in investment interest on patients' money and another ?1.8m in direct administration charges. The Comptroller's report revealed that hospitals regularly safekeep money and personal possessions, such as jewellery, that patients have with them on admission to hospital. The property is administered by the hospitals as a service to patients, such as those who are not in a position to do this themselves, or who are unable to appoint a family member or friend to act on their behalf. The report also states that the actual number of staff employed in the health sector remains unknown because of a lack of reliable information and time lags in collecting and collating employment data, a report on the health sector has revealed. Comptroller and Auditor General John Purcell said that from 1995 onwards, he has found a 'lack of reconciliation' between numbers of staff recorded on personnel records and the numbers included on payrolls. However the Accounting Officer was satisfied the unapproved staff were not a significant cause of financial pressures for the health service and were accommodated within existing approved funding. The report also stated that 6,128 extra nurses were recruited between 1995 and 2002.But in the same seven years an extra 7,786 managers were taken on.

Three men who raided tombs for jewellery remanded

THREE men who broke open tombs and interfered with corpses in a drunken search for jewellery were last night remanded in custody to await sentence in early December. Judge Carroll Moran told Tralee Circuit Criminal Court that it was "a shocking offence, offensive to any sense of decency". The three accused - Alan McNulty (29) of Moreen Road, Sandyford, Dublin; Matthew O'Donnell (24) of Aughills, Castlemaine, and no fixed abode; and John Smith (32) of Moreen Avenue, Sandyford, Dublin - had pleaded guilty. They are accused of damaging the tombs of Cyril McEnery and Timothy Browne at Raheala graveyard, Ballyduff, on the night of August 8 2003. They admitted disturbing the remains of Bridie Fitzmaurice, who had died eight months previously, and Jack Browne, who died in 1998. Smith also pleaded guilty to damaging the tomb of the late Bridie Fitzmaurice. The charge of disturbing bodies had not been before the courts since 1880 in London, the district court was told. Sergeant Brendan Sheehan said coffin lids had been prised open and the shrouds over the remains pulled back. He said the three admitted they had been "out of their heads" on drink and e-tablets and said they were looking for jewellery. The hurt it had caused to the deceased families had been "immense", Judge Moran said, and he offered his sympathy and condolences to the families of the bereaved. He remanded the three in custody until December 7. Two others had been dealt with under the juvenile liaison scheme in relation to the offences. - Anne Luceyin Tralee

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They come in two replica IWC Da Vinci womens watches versions (Instrument 1 and 2).Each has a module over a Valjoux 7750 automatic movement, one with split-second chronograph, and the other with a GMT function.The modules also add an upgraded date setting function.The watches are over 46mm wide made out of steel, titanium, and rose gold.

The pretty dials are very hard to engrave, and the style of the swiss replica watches is inspired by the works of Jules Verne.The chronograph pushers have neat fold out levers.Inside the watch is a slice of actual moon rock that is displayed through a small porthole in the left side of the case.Not sure about prices or total quantities for the Vernoscope and the even more limited "crater rotor" versions of the watches.

I will add updates when and if I get that information. replica IWC Aquatimer womens watches Until then, I will save a nice spot in the "Nautilus room" of my fantasy steampunk house for the Vernoscope.Back a few years ago when the money flowed like wine - the luxury watch world was known to take generous, deep sips from the pool.It was a gold age of new ideas, brands and designs.A promising brand that might not reach the next decade is DeWitt.I've always liked the majority of their designs, and found their philosophy intriguing.This is one of their coolest models in my opinion.

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The Vernoscope will come with replica IWC Pilot's womens watches that have a blue, Havana (brown), silver, and black dial.Each will have a specially decorated automatic rotor that has the appearance of craters on the moon suce.Here is a basic list of the included watches:1.JULES VERNE Instrument I, Havana dial & hand-engraved “crater” rotor Self-winding chronograph with dual time-zone display, Edition Number 12.JULES VERNE Instrument II, midnight blue dial & hand-engraved “crater” rotor Self-winding Split-second chronograph, Edition Number 13.JULES VERNE Instrument I, black dial & hand-engraved “crater” rotor Self-winding chronograph with dual time-zone display, Edition Number 14.JULES VERNE Instrument II, silvered dial & hand-engraved “crater” rotor Self-winding Split-second chronograph, Edition Number 1In this article you can see images of the cool brown and blue watches.

The blue versions are going to be limited to 60 pieces, while the brown dial watches will be limited to just 12 pieces.The Vernoscope will have replica IWC Ingenieur womens watches places for all four watches to be stored.What does the Vernoscope do? Not totally sure, but it looks like a prop from Get Smart.The artistic steampunk sculpture will have doors that open to reveal secret areas and moon related images or items.On the Vernoscope will be a piece of the moon, just like in the watches.

I quote from Louis Moinet, "[the Vernoscope] features no less than four apertures, doors and portholes revealing the surprises and mysteries of, a work by artist Jean-Yves Kervévan, hand-modeled and adorned with moon meteorite particles.The replica IWC GST Perpetual Calender womens watches also serves as a presentation box for four original Number 1 watches." I hope that you get a direct line to the moon when picking up that phone receiver.For a full discussion of the watches themselves you can wait for the upcoming review or go to the link above - to my previous article.In a nutshell, here are some of the main draws of the Louis Moinet Jules Verne Instrument watches.

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And by the way, I have an in-depth review of a Louis replica IWC Portuguese womens watches Moinet Jules Verne Instrument watch coming up soon.The Vernoscope was recently unveiled at the Maison d'Ailleurs (House of Elsewhere), a Swiss sci-fi museum.They have some interesting Jules Verne items there, and Louis Moinet has donated the first prototype Vernoscope to the museum.

It is based on the the works of Jules Verne and made by artist Jean-Yves Kervévan (who Louis Moinet has worked with in the past).This is the next such interesting replica IWC Portofino womens watches piece meant to be a watch container and an item of art from Louis Moinet - you can read about their previous item, the Meteoris here.I am not sure how many Vernoscopes will be made, but I promise you they will be part of a pretty limited set.The point of them is to highlight a set of four special Louis Moinet Jules Verne Instrument watches.I first discussed the Jules Verne Instrument watches here.

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Notice the protruding section near 9 o'clock on the watch? The Moon replica IWC womens watches rock is visible through the side of the watch there.Don't worry, the lunar rock is authenticated - and is of the rarest types of extraterrestrial materials found on Earth (much rarer than meteorites, and something that fell onto the Earth from the moon over 2000 years ago).Functions for the watch are a rattrapante (split-time) or second timezone, 12 hour chronograph, date, and of course time.

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