A former board member at Te Whatu Ora says the government's accusations of financial illiteracy are unfair, and have been used as an excuse for sacking the board.
First reported by New Zealand Doctor, Dr Curtis Walker, a kidney specialist and former Medical Council chairperson, said the criticism of the board's capabilities was "an excuse to put a commissioner in, which I don't think it was warranted".
The board was dismissed and replaced by Dr Lester Levy as commissioner early last week.
Senior government officials have been scathing in their assessment of its performance leading up to the switch.
Prime Minister Christopher Luxon this week reiterated claims made by Health Minister Dr Shane Reti, saying there had been a lack of financial control at Health NZ and "no great understanding or literacy around cash flow analysis whatsoever".
"The board not being aware and not being financial literate... and not being able to get a financial picture in itself is a real big problem," he said.
But Walker said those claims were disinformation - and much like Luxon's previous assertion of "14 layers of management" between patient and chief executive, untrue.
A list of layers of management later provided by Reti's office included in the 14 layers not only the chairperson, the board, the chief executive and their chief of staff, but the patient and the "team member" - doctor or nurse - themselves.
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On Wednesday, Luxon did not directly respond to questions from a reporter about Walker's rebuttal.
Instead he replied: "What I say is, I am here to deliver better health outcomes for New Zealanders, and I am ruthlessly focussed on that, and I am making sure that going forward, I am doing everything I can to improve the governance of Health New Zealand."
When asked for a response to Walker's assertion that the government's claims were unfair on the former board, he said: "I expect results, I expect governance and boards to understand what's going on in those entities."
Walker said when the board became aware of the deficit in March, members began asking the same questions currently being asked by the commissioner.