The Troika is to endorse Ireland's achievements under the bailout programme tomorrow, but it continues to believe the Irish authorities have a lot of work to do.
It is understood officials involved in the loan programme are concerned that the cost of branded drugs and generics remain too high and doctors' salaries are out of line with the UK.
Despite the fact Ireland has a very developed IT sector, the country does not have electronic prescriptions that already operate in countries such as Romania.
Officials believe more could have been done to tackle the mortgage arrears crisis.
The Troika is also disappointed the Legal Services Bill, designed to bring down legal costs, has not made its way through the Oireachtas.
Discussions on Ireland's potential application for a precautionary line of credit from the Troika are being complicated by the delay in the formation of a new German government.
The Department of Finance maintains no decision will be made on whether it should apply for the funding until next month.
The credit line would be emergency funding of €10bn, which could be used in the event that Ireland cannot raise money from the bond market.
Germany would have to sign-off on any new arrangement because it would be a significant donor.
Chancellor Angela Merkel is not expected to form a new administration until Christmas.
However, Ireland is due to leave the EU-IMF bailout on 15 December.
It is understood the Troika believes the Government could apply for the precautionary credit line next year.
Elements within the EU, ECB & IMF believe that it would it be less risky if Ireland had access to the funding as it emerged from the bailout.