A Health Service Executive Internal Audit Report obtained by RTÉ News has outlined a catalogue of waste of public money and serious breaches of corporate governance, financial oversight and procurement.
The report, which was completed in June, investigated irregularities involving funds for the SKILL training programme for lower grades in the health service.
Some of the funds were paid into an account operated by SIPTU officials.
The report is due to be discussed at the Oireachtas Public Accounts Committee on Thursday.
The HSE has declined to comment on the issue. The chairman of the SKILL project - former SIPTU President Billy Attley - told RTÉ News he is in bed with pneumonia.
Last year, the HSE discovered that over €2.5m of the €60m SKILL budget had been paid over to an account called the SIPTU National Health and Local Authority Levy account, operated by SIPTU officials.
SIPTU Head Office said this was not one of its accounts.
Auditors found inadequate documentation was submitted to back up reimbursement to of claims worth €348,000.
SKILL had no records of the 31 foreign trips detected by audit.
A SIPTU official paid for some of them, then sought reimbursement through invoices described as ‘unitemised’.
Among other expenditures were €1,586 for a retirement party and over €12,500 on taxis, along with charges for mobile phones, laptops, home broadband, travel, subsistence, gifts, and gratuities.
The auditors have instructed the HSE to recover what funds it can and say the practice of grant aiding trade union activities should be re-examined.
The internal audit report was commissioned by the HSE's Director of Human Resources, Sean McGrath, shortly after he joined the organisation.
Health Minister Mary Harney has said any waste or misappropriation of money would not be acceptable to her, the government or the health service and will be addressed.
Speaking on RTE's Prime Time, Ms Harney said the problem had been picked up by the HSE's internal audit and she wished to compliment them on that.
