The latest figures from the INMO show that over one hundred beds have been closed in hospitals and nursing homes in Donegal by the HSE due to staffing issues and cutbacks.
The figures from the Irish Nurses and Midwives Organisation show the amount of bed closures in Donegal since it started compiling the figues in 2009.
29 beds have closed at Letterkenny General, 20 at Lifford Hospital, 17 at St Joseph's Hospital and 14 and Dungloe Hospital.
There has been 10 bed closures at Ramelton Nursing Unit, 4 Alsheimer's bed closures at Ard Aoibhinn, Carndonagh and 15 beds closed in Ballyshannon between the Sheil Hospital and The RockNursing Unit.
While not directly contesting the INMO figures, the HSE says it's not in a position to publish accurate figures on bed closures.
The exucutive said a nationwide audit was underway, to ensure all hospitals are using the same criteria before they can say definitively how many beds are affected.
The HSE hasn't given an indication of when this audit will be completed but it won't be until later this year