The Taoiseach has issued a stern warning to the HSE that an overrun on its budget will not be accepted.
Leo Varadkar says this year's €14.6 billion health spend is a record investment.
He suggested that taxpayers must see better services for their money with such a level of investment.
Mr Varadkar was reacting to reports of a €300 million overrun so far this year.
He noted: "Ireland is now the fifth biggest spender when it comes to health in the Western world - and in return for that, people are entitled to the fifth best healthcare service in the world.
The Taoiseach added that the Government is not "going to accept any excuses" if the health service fails to achieve that.