The HSE Service Plan for 2014 will be delivered to the Minister for Health today.

James Reilly then has 21 days to give it his approval and publish it.

The plan has been delayed for a number of weeks as the HSE attempted to find €666 million of savings next year.

We won't know how much money the Executive has overspent by this year, until about the middle of December. Up until the end of September, the HSE budget overrun was at €119 million, but that figure could have grown to between 150-200 million.

It's unclear if the plan will contain any measures to deal with the controversial issue of top-up payments for senior hospital executives - Industry Correspondent with the Irish Times Martin Wall told Breakfast the issue has angered public sector unions, with more revelations set to emerge this week: