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Ray, It depends how budgets are managed. Accent on the "managed". A budget is a guide, which should be kept to where possible, and good financial management systems will allow for agreed overspends which occur and are justified. Having said that, the starting budget for any particular period should be as stringent as possible. And any waste should be excluded. Note the "should". Who decides? From what is recorded in the Press and other media this seems to be a common problem locally, not only HSSD. I suspect that Guernsey is very slowly waking up to financial reality after too many years of having it so easy. And the answer to which is not to raise more taxes, but to cut back on the spend. And a start for HSSD could be the contract with Southampton. But do not spoil the excellent clinical support and service, which I have good cause to bless every day.
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