The National Paediatric Hospital Development Board (NPHDB) was established in 2007 as the body with statutory responsibility for the planning, design, building and equipping of the new children's hospital. In 2012, a planning application for the construction of the new children's hospital at the Mater campus was refused by An Bord Pleanála. Cumulative expenditure on the project to December 2012 was €39.9m. Of this, €35.5m was deemed not to be transferable to the new location at St James's Hospital campus, and from an accounting perspective could no longer add value to the project and should be effectively written off in accounting terms. The €35.5m included activities such as the production of a High Level Framework Brief, recruitment of Executive and Project Teams, preparation of the Design Brief, recruitment of an Integrated Design Team, and a stakeholder engagement process that was ongoing throughout the design development phase.