A senior official in the South/South West Hospital Group alerted the HSE about obvious health and safety and infection issues at the Waterford mortuary last July.
The Irish Times reports that group chief operations officer Dr Gerard O'Callaghan wrote the letter a day after visiting the mortuary, which took place at the request of Waterford hospital management.
He told the HSE's estate management department that it was not a suitable environment for relatives of the dead and that it was imperative that development of a new mortuary would be given priority.
However, in a statement this week the hospital group said it had 'no evidence' to substantiate claims about the condition of the hospital mortuary made by four consultants.