The Department of Education does not have a database or system to record the condition or age of school buildings.
This is despite the Department having responsibility for 4,000 schools accommodating 931,000 pupils.
The Comptroller and Auditor General's report, published today, notes that this is despite several initiatives and pilot projects to set up such a system stretching back to 2001.
Its report notes the absence of such a system prevents the Department assessing the condition of the school estate and requirements for upgrades and replacement of school buildings.
The Department spent over €4bn in capital investment over the period 2012-2019.
The report notes the Department stated it was the responsibility of school boards of management to ensure their schools are properly maintained.
The Department issued a manual in relation to the maintenance of primary schools in 1998.
It hasn't issued any guidance since.