Minister for Health Stephen Donnelly has told the Dáil that Children Health Ireland (CHI) hospitals will be audited by the HSE.
This is to establish whether €19 million which has been allocated for spinal surgeries for children is being appropriately used.
"In 2022, I committed €19 million specifically to children's orthopedic care with a heavy focus on spinal care," he said.
Minister Donnelly said the money was "for Crumlin and Temple Street in the main".
He said: "The forecast I got from CHI was that it would bring the waiting list for those waiting more than four months down to zero and it would do it quite quickly."
"And as we all know that hasn't happened.
"Concerns have been raised that all of the money may not have been allocated according to orthopedic and spinal surgery."
Mr Donnelly has asked the HSE to send "audit teams into CHI" to get "a full account of the entire €19 million mapped against the intended purpose."
He earlier described the waiting lists as "inhumane" and noted that the Government has "invested record amounts of money" to bring them down.
That increased investment has led to "a very significant and important increase" in the number of surgeries taking place, and while it is not enough, the challenge now is to accelerate this increase.
Meanwhile, Sinn Féin has tabled a motion demanding immediate government action on spinal services for children and paediatric orthopedic services more generally.
The party's health spokesperson David Cullinane condemned "the lack of engagement and consultation" with children and their families.
"Trust has broken down," he warned.
Families want the task force which is being set up to improve services to be "independent of Children's Health Ireland", Mr Culinane noted.
Children are "waiting in agony for years on end" for essential surgery, he said. Some of them attended this evening's debate following a protest outside the Dáil.
Tabling an amendment, Minister Donnelly said that he did not disagree with anything he had heard from the opposition, as there have been "ongoing failings" in these services.
"Every single one of us in this house are united in our absolute determination to ensure that every child who needs these services gets them when they need them," the minister said.
Increased investment has led to "a very significant and important increase" in the number of surgeries taking place, and while it is not enough, the challenge now is to accelerate this increase, he added.
Read more: Children and families still in limbo on spinal surgeries