Trade union Siptu today said it had not receive funds from either the Department of Health or the HSE for a staff training programme.
According to a newspaper report, the Health Service Executive (HSE) has called in gardaí over €2.35 million in payments for a health care staff programme for Siptu, after it was unable to account for the funds.
A HSE audit into the issuing of the staff training funds over the period 2002 to 2009 began last year after concerns were raised about a lack of accountability for the expenditure.
In a statement issued this afternoon, however, Siptu said it informed the HSE back in October that it had not received any funding.
"Siptu was aware that the HSE was conducting an audit in relation to the training programme and co-operated fully with its investigation confirming that Siptu had neither received nor spent any of the expenditures under review," it said.
"Siptu has not been made aware by the HSE or any other agency of any further concerns it has in relation to this matter or of any referral, as reported, to the Garda Siochána. This could be explained by the fact that Siptu had no control of, or access to, these funds," it added.
The union said it was awaiting the result of the HSE audit before completing its own internal inquiry into the issue.