The director-general of the HSE says the agency will consider legal action against the former CRC chief executive Paul Kiely.
Tony O'Brien says the Director of Corporate Enforcement may also be asked for advice in how to recover some of Mr Kiely's pension funds.
700,000 euro was taken from the accounts of the CRC's fundraising charity to pay for Mr Kiely's pension package.
Speaking on The Last Word here on Today FM, Tony O'Brien said the HSE was examining all the options available to it:
