The HSE has published an internal audit into how over €19 million allocated for spinal surgery was spent by the children's hospital group, Children's Health Ireland (CHI).
The review covers the implementation of scoliosis and spina bifida action plans for 2022 and 2023.
It has identified no issues in relation to whether the spending was used for the purposes intended.
The review also said that most of the additional capacity provided for under the plans did not become operational until late 2023 and early 2024, so the impact was not materially seen until this year.
Earlier this year, Minister for Health Stephen Donnelly asked the HSE to conduct an audit on where the money was allocated by CHI.
In a debate in the Seanad on 3 July last, Mr Donnelly said he was not satisfied that the €19m was allocated according to Government priority.
He said it was clear from detailed discussions he had with the HSE and CHI that the majority of the funding intended for spinal services was allocated far more broadly across CHI than for spinal services.
Seven years ago, the Government committed to have no child waiting more than four months for treatment.
The €19m was allocated to cut the waiting lists and help reach that waiting list target.
In response to today's audit report, CHI said it welcomed the determination that the expenditure reported was used for the purposes intended and that no issues were identified.
It also said that no recommendations were made in the report.
CHI said that 989 surgeries were completed in CHI under the spinal surgery plans in 2022 and 2023, a marked increase in the numbers treated in previous years.
It also said that as of 6 December, CHI has completed 499 surgeries this year.
CHI Interim Chief Executive Fiona Murphy said it regretted any delay in the delivery of the service and it is striving each day to reduce waiting lists and waiting times for patients.
The most recent figures show there are around 247 children waiting for spinal surgery, including for scoliosis and spina bifida.
This excludes 65 children on the suspended surgery list, including for clinical or personal reasons and those being treated abroad.
Earlier this year, a new initative has provided for some children to have their surgeries in the UK and the US.
Families who elect to travel have their flights and accommodation paid for by the Department of Health.
In relation to the waiting list here, the Scoliosis Advocacy Network has expressed concern over the number of children suspended for surgery greater than 18 months.
