The Health Service Executive is being criticised for paying a recruitment company €12.5 million to help to deal with the pandemic.
The money was paid to CPL between March and December of last year, for several services.
The company provided agency staff, and helped to recruit swabbers, vaccinators and testing and tracing workers.
Sinn Féin's employment spokesperson, Louise O'Reilly, says the HSE didn't use the money wisely.
“Well, firstly they could look internally to see what resources are available there to repurpose some of their staff to perform that function,” Ms O'Reilly told Newstalk. “Secondly, they could conduct value for money audits on a regular basis, getting expertise from outside, in and of itself that's not a problem, but first you have to establish that you don't have the expertise within your own organisation.”