The State's spending watchdog is reportedly set to criticise the manner in which external consultants were used in relation to the controversial PPARS computer system.
Reports this morning said a study by the Comptroller and Auditor General had found that €57m of the €133m already spent on the system was paid to external consultants and contractors.
Many of these were paid on a daily rate rather than a fixed-price fee.
This morning's reports said the study, due to be published later today, also criticised a lack of cohesion in the overall management of the PPARS project, with each health board responsible for allocating staff and resources in their own areas.
PPARS was being introduced to streamline payroll and human resources activities within the health service, but its roll-out was suspended earlier this year after the spiralling cost began causing major concern.