The HSE is currently reporting a deficit of €163 million, which includes a deficit of €104.7 million on hospital services.

This deficit, which is for the end of May, is three times the deficit reported by the HSE at the same time last year, when it stood at €49.3 million.

The HSE's deficit at the end of April this year was €107.5 million.

Writing in the HSE's performance report for the end of May, Director General Tony O'Brien said a document outlining €290 million in additional savings had been submitted to the Department of Health.

Mr O'Brien said in the hospital sector, financial pressures include the cost of agency staff, particularly agency medical staff.

He said the HSE had written to hospitals seeking 'robust and realistic' additional cost containment plans which can safely enable the acute hospital system move towards breakeven.