The body now employs 268 General Managers receiving a salary of up to €80,000 each
The HSE has defended the recruitment of 55 managers in 2015.
The Sunday Times reports that the number of General Managers in the HSE increased by 26 percent last year.
However, the HSE says the recruitment was necessary to fill gaps left by departed staff and managers.
The Sunday Times also reports that the HSE now employs 268 General Managers who receive a salary of up to €80,000 each.
The leader of Renua Lucinda Creighton, says the decision to hire new general managers represents 'top level misgovernance' in the HSE.