Only one in three units identified by NAMA for social housing are being utilised by local authorities.
A parliamentary question from Fianna Fáil Housing spokesperson Barry Cowen shows that, as of September, more than 4,000 units are not being used for social housing as planned.
Among them are more than 3,300 children who accessed emergency accommodation services last month.
Deputy Cowen described the figures as a "moral shame".
"The housing crisis has been ongoing for many years now and the Government has simply failed to get to grips with it," he said.
T2here are also 100,000 people stuck on housing waiting lists across Ireland and that number looks set to increase due to Government inaction," Deputy Cowen added.
He described the "underutilisation of NAMA units" as a "damning indictment" of Government strategy.
“Local authorities have refused over 4,000 units and even failed to take up almost 400 more that they had identified as suitable for social housing," he said.
"The Government should ensure all remaining available units are now taken up. In addition, the projected €3bn profit by NAMA should be invested in a new social housing provision vehicle as a matter of priority,” he added.
The full reply to Deputy Cowen's parliamentary question is embedded below, including a breakdown per county.