Neither of former Rehab CEOs Angela Kerins or Frank Flannery will be appearing before the Dail Public Accounts Committee (PAC) tomorrow.

Ms. Kerins' solicitors have told the Committee that she will not be attending on medical advice due to ill-health.

While Mr. Flannery says while he was willing to attend the PAC, " the agenda as set out has left me with no alternative but to decline the current invitation".

He adds that the agenda of the Committee deals with four specific issues "over which I have no involvement, no authority or no knowledge, since I retired in 2006".

He says he has written to the PAC setting out his position.

The Committee is to hold a second hearing on Rehab tomorrow to discuss its use of over €80 million in public funding.

The group chairman Brian Kerr is due to attend, along with the chief financial officer and the chairman of its Remuneration Committee.

The head of the PAC, John McGuinness, earlier warned Ms. Kerins and Mr. Flannery they would not be doing the charity sector any favour by not turning up to face questions tomorrow.

Yesterday Rehab admitted its response to recent public and political demands had been inadequate, and the Taoiseach repeated calls for Ms. Kerins and Mr. Flannery to face the spending watchdog.

Mr. McGuinness told Newstalk the information furnished to the Committee by Ms. Kerins has not been adequate to date.

While  the Health Minister James Reilly also backed earlier calls for Ms. Kerins to keep her appointment with the PAC.