Taoiseach Brian Cowen has said there are no painless ways in which adjustments can be made to Exchequer spending.
Mr Cowen was speaking as the Government prepares to announce a package of measures tomorrow aimed at saving around €500m this year.
Mr Cowen said the Government would be making careful decisions on spending but declined to say where specific changes would be made.
He said that there had been temporary ward closures throughout the summer in previous years where the HSE established it was possible to do so.
