Department of Health briefing documents for Minister for Health Leo Varadkar on his appointment, advised him that the planned abolition of the Health Service Executive this year and related health reforms would be "unworkable".
It said that if policy documents were implemented in full, it would lead to a wide range of new statutory organisations.
Top officials advised that a more coherent approach is needed to the reform programme - which was heavily championed by former minister James Reilly.
A raft of new agencies were envisaged including, a Healthcare Commissioning Agency, a Health Pricing Office, a Patient Safety Agency, Hospital Groups evolving into Trusts and new structures for primary, social and mental health care.
Legislation for the disestablishment of the HSE has completed all stages in the Oireachtas and the new arrangements were due to come into operation upon enactment.
The Department of Health is due to take back control of funding the HSE in January 2015.
Last month, having read the briefing material and hearing views of top officials, Mr Varadkar said he believed there should be a delay in abolishing the HSE to allow other reforms to bed down.
This evening, the Department of Health published over 300 pages of briefing materials for the minister on his appointment and the documents are available on the Department of Health website.
On the HSE's deficit, the papers say that at the end of June, there was a cumulative net deficit of €224m and unless supplementary funding is provided, service levels will have to be reduced to achieve financial breakeven by December.
The papers say that the number of inpatient hospital beds available reduced by 11% between 2003 and 2012.
However, the number of day beds over the same period increased by 125%.
The department says that it is reviewing overall policy concerning the Long Term Illness Scheme.
However, there are no plans to review the list of conditions covered under the scheme, along the lines of the review being undertaken by the Expert Panel Review, examining eligibility for medical cards.
The documents show there were over 15,600 children waiting for orthodontic treatment from the HSE in March.
There are 3,150 children waiting 2-3 years from assessment to commencement of treatment and 582 waiting over four years from assessment to commencement of treatment.
These are referrals from the HSE's dental service school screening programme.
In the area of blood policy, the documents reveal that the total cost of the Hepatitis C and HIV Compensation Tribunal from 1995 to the end of December last is €1.08bn.
