Dáil Éireann Debate, Wednesday - 13 May 2026
60. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a comprehensive list of major capital projects over the past 20 years on which public funds have been expended but which have not yet progressed to construction or completion, and to detail the total expenditure incurred on each. [35689/26]
Amharc ar fhreagra61. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total public expenditure over the past 20 years on capital projects that have not been delivered, including those that have failed to progress beyond planning stage, and to provide a list of such projects and the associated costs. [35690/26]
Amharc ar fhreagraI propose to take Questions Nos. 60 and 61 together.
As Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitisation I am responsible for setting the overall capital allocations across Departments and for monitoring monthly expenditure at Departmental level.
My own Department has a relatively limited capital budget and I am not aware of any projects which did not progress as planned over the past 20 years.
The responsibility for the management and delivery of individual investment projects or sectoral policy strategies, within the allocations agreed under the National Development Plan (NDP), rests with the individual sponsoring Department in each case. Each Minister is responsible for deciding on the priority programmes and projects that will be delivered under their remit within the NDP and for setting out the timelines for delivery. Expenditure is therefore allocated and monitored on a Departmental basis and not a geographical basis.
My Department is responsible for the Infrastructure Guidelines. These set out guidance for evaluating, planning and managing Exchequer-funded capital projects to ensure that they are completed on time and within budget. The management and delivery of individual investment projects and public services within allocation and the national frameworks including the Infrastructure Guidelines, is a responsibility of the respective Department and Accounting Officer.
As part of the capital appraisal process for projects under the Infrastructure Guidelines, Sponsoring Agents for the projects are asked to critically consider the potential schedule and cost implications of a project, which is further developed as a project progresses through the approval gates and more information becomes available. This includes detailed financial and economic appraisal, sensitivity analysis, accounting for behavioural influences such as optimism bias, consideration of appropriate levels of contingency, and detailed risk assessment.
This Government recognises the impact that delays to project implementation have on project costs and the timely delivery of critical infrastructure and has taken decisive action to address the reasons for these delays. The Accelerating Infrastructure Report and Action Plan published last December 2025 sets out 30 targeted actions grouped under four pillars, each addressing a key area of reform, with legal reform noted as a core element for accelerating critical infrastructure projects across the country. This work will, among other measures, include increasing exemption thresholds for critical infrastructure, reform processes with agencies and regulators, advocating for a new approach to legislation at EU level and creating a duty for state bodies to co-operate in making land available and accessible for critical infrastructure.
There is substantial information made available on capital allocations and infrastructure projects to both Dáil Éireann and to the wider public through a number of formal reporting frameworks. There is currently extensive reporting of capital projects in the financial statements of Government Departments and Offices as well as the annual reports and financial statements of bodies under their aegis.
All Government Departments and Offices, as well as nearly all bodies under their aegis, report their capital assets (Property, Plant and Equipment as well as Intangible Assets) on their Statement of Financial Position (Balance Sheet) along with extensive disclosure notes. Bodies under the Aegis and Local Authorities report under accounting framework FRS 102 and from 2024, Government Departments report using Central Government Accounting Standards based on International Public Sector Accounting Standards. It is important to highlight that every euro spent in a given year is accounted for in the Appropriation Accounts and is audited by the Comptroller and Auditor General.
In the annual appropriation accounts of Government Departments, details of all major capital projects and Public Private Partnership projects, where the project value exceeds €10,000,000, are separately disclosed. Where the reported commitment level or projected project cost has varied by more than €500,000 compared with the previous year, the reason for the movement are also explained.
The Government is committed to detailing progress on the delivery of the NDP at regular intervals to allow for full transparency of the implementation of Project Ireland 2040. This is achieved through regular updates of the Project Ireland 2040 capital investment tracker and MyProjectIreland interactive map viewer as well as the publication of annual reports and regional reports highlighting Project Ireland 2040 achievements and giving a detailed overview of the public investments that have been made throughout the country.
The capital tracker and interactive map are key tools in overseeing the progress of Project Ireland 2040. Their purpose is to facilitate communication, monitoring and planning of investments, to inform citizens of the variety of projects currently in the planning and construction phase in their local regions and throughout the country. They provide an aid to industry by giving a greater overview to the construction and infrastructure sectors of the Government's investment commitments and future opportunities for these sectors.
Government Departments and Local Authorities are also required to publish details of projects of €500,000 and more under management (these projects may not incur €500,000 in a single year but might be at that level over multiple years). The National Oversight and Audit Commission (NOAC) publish detailed updates for each county council on projects of a relatively modest value of €500,000 or more. The latest publication for end-2023 was published in September 2024 and can be found at the following link: www.noac.ie/noac_publications/report-70-public-spending-code-report-2023/. The inventory table is included at Appendix 4 and it runs to over 100 pages of updates on individual projects at county council level.
Departments have also published sectoral investment plans setting out the capital projects to be prioritised from 2026 to 2030. These plans provide visibility of the delivery pipeline, giving construction firms the certainty they need to invest in hiring, training, and scaling their operations. This multi-year approach is designed to support industry planning and ensure that regional capacity can grow in line with demand.
In developing these sectoral plans, departments were required to demonstrate how their proposed investments align with the objectives of the National Planning Framework (NPF). This ensures that increased capital spending supports balanced regional development. These sectoral plans are available on each Departmental webpage on the gov.ie website and will provide the Deputy with further detail on a sectoral basis.
