Updated 09.50

The only advance made at Irish emergency departments in three years has been putting people on chairs instead of on trolleys.

That is the claim being made by one hospital consultant amid further criticism of HSE budgeting.

Health Minister James Reilly has confirmed the Executive was already €158 million over budget by the end of May.

According to figures, 75% of the health overrun is generated by hospitals.

Michael O'Keeffe works at both the Mater and Temple Street hospitals in Dublin - on Newstalk's Breakfast he hit out at a lack of information about how money is spent:

Mr. O'Keeffe added that there are also problems in the private sector, he said it is now 'in big trouble' because surgeons are being forced to pay massive insurance premiums.

In the Dáil yesterday, the Health Minister and Taoiseach revealed the extent of the expected over-run in health this year - admitting that a supplementary budget would be needed before the end of 2014.