The provision of health services in the Canary Islands has an additional cost compared to the average cost of providing the service in the mainland, in many cases the units providing services have to be installed, for a potential beneficiary population less than that of continental territories. These events entail cost overruns for almost all the costs incurred in providing these health services. These operations are intended to offset the cost overruns in the provision of health services. The costs to be certified relate to payroll overruns received by staff of care centres in the seven Islands.