The HSE has been criticised by the Government spending watchdog for excessive spending on hotels.
A 42-page report by the Comptroller and Auditor General details expenses claims which include €300 for the five-star Merrion Hotel in Dublin and €500 a night for a hotel in Milan.
The Irish Independent says the report found an employee travelled to New York for a conference accompanied by a personal guest.
Flights and the hotel bill were claimed for this guest. The bill showed two people stayed in the same room.