The Mid Western Health Board (MWHB) has accused the Minister for Health of being "unfair" in criticising the board and St Vincent's Hospital for failing to refer more patients to the National Treatment Purchase Fund (NTPF).
Mr Martin told the Dáil that the board's waiting lists could have been "dramatically reduced" had a higher number of patients been referred to the fund.
A spokesman for the health board said Mr Martin had made similar comments in the Dáil in April and it was pointed out at the time that they were inaccurate. However, he was now choosing to repeat them.
The spokesman stressed that many patients referred to the fund for treatment had refused it.
The board said it was concerned there was "a great deal of misinformation circulating" on its dealings with the NTPF, which buys treatment in private hospitals in the Republic and UK for public patients who have been waiting long periods for treatment. "Reasons for refusal include the fact that many patients are elderly and unwilling to travel."
The board said it may be worth pointing out that it is the second- best performing board in the country with regard to the Waiting List Initiative, and has reduced the waiting list in public hospitals by 91 per cent.
A spokesman for St Vincent's Hospital said the hospital was one of the first to indicate a willingness to co-operate with the NTPF.