A Senator who compiled an Oireachtas Committee report on a united Ireland says not a single recommendation has been implemented.
Fianna Fáil Senator Mark Daly put the report together two years ago.
The 1,232 page report was passed unanimously by the all party Joint Oireachtas Committee on the Implementation of the Good Friday Agreement.
Included in 17 recommendations were further research into the income and expenditure for Northern Ireland, as well as the establishment of a New Ireland Forum 2.
It also suggested the establishment of an international task force with experts in security, so that plans to meet any risks may be devised and implemented.
While it said "fears and concerns" of the unionist community need to be examined, understood and addressed by all stakeholders in advance of any referendum.
The report is based on writings and contributions including those by High Court Justice Richard Humphreys, US Congressman Brendan Boyle, and Professor emeritus Christian Tomuschat.
"Necessary preparation"
Senator Daly has again called on the Government to implement the recommendations.
He says: "Absolutely none of the recommendations of the all-party committee have been implemented, this is a clear case of policy neglect and policy neglect seldom goes unpunished.
"The Taoiseach has spoken as recently as the McGill Summer School on the impact of Brexit on Northern Ireland, especially faced as we are now with the prospect of a no deal Brexit - yet he is doing none of the necessary preparation in advance of the possible/ probable referendum on a new agreed Ireland."
"Brexit has taught us many lesson, the most important being, you do not hold a referendum without the prior work being completed, any referendum on a united Ireland needs the preparation to start now, not when we are faced with the question at the ballot box."
Senator Daly has been working with experts to produce research reports to address many of the recommendations - including Michael Ortiz, who served as the first US diplomat focused on countering violent extremism policy at the US Department of State during the Obama administration.