The Nurses Organisation says it has serious concerns about the Otago District Health Board's decision to get rid of 27 jobs by January.

The Government's ordered the DHB to pay back around $20 million amid concerns it's over-funded compared with boards in the rest of the country.

The board claims the job cuts won't affect frontline nursing staff but Lorraine Lobb from the Otago branch of the Nurses Organisation says the consultation hasn't gone how they would have liked it.

She believes due process has not been followed, and says it's inevitable there'll be an impact on patient care.

Lobb says the union may consider legal action, and has already filed a complaint to the DHB.