The HSE has been accused of 'making eejits' of the Oireachtas Public Accounts Committee.
The board of the National Children's Hospital is giving evidence to PAC alongside the HSE.
It claims there was no conflict of interest in the PwC report into cost overruns at the hospital.
That's despite some of those working on the review having also given the HSE advice on the decision to proceed with the project.
Social Democrats TD Catherine Murphy says that's a clear conflict of interest.
"This kind of repsonse, it's almost like we're being made eejits of now.
"There's the same personnel involved, giving high-level advice then asked to critique themselves. That for me screams high levels of conflict of interest," she said.