The Health Minister Leo Varadkar says it is "not true" that the government "cooked the books" over the budget of his department last year.
Fianna Fáil leader Micheal Martin made the allegation at his party's think-in in Roscommon yesterday, accusing the government of misleading the Dáil and putting patients' lives at risk.
Mr Martin was reacting to reports that the head of the Health Service Executive (HSE) warned the government about the effects of further cuts to the health sector.
The government forced the HSE to change its service plan for the year, removing criticism about the budget cuts.
Speaking yesterday, Mr Martin said the government put lives in danger.
His comments follow reports that the head of the HSE warned the government about the effects of further cutbacks to the health service.
But Mr Varadkar says that is not the case and patient safety has always been a priority for his department.