An independent report into the deaths of children in State care to be published later today is expected to be heavily critical of the HSE.
The review found that 196 children died between 2000 and 2010, while in the care of the State.
Some 115 of these child deaths were from unnatural causes - ranging from suicide to drug abuse, accidents and killings.
The report is expected to show that the majority of children did not receive adequate care from the HSE, with poor record-keeping and no follow-up care.
Fergus Finlay, Chief Executive of Barnardos, said the report will outline the tragic failure of the HSE to take proper responsibility for the children in its care.
"What I think it's going to tell us is (that) the system is irretrievably broken," Mr Finlay said.
"That's the bad news.
"The good news is that that has been recognised.
"There is a lot of legislative change underway, there is a constitutional referendum underway and there is a new agency being established to take this responsibility away from the HSE and to give it its own priority and its own line of political accountability."