28. Subject to any guidelines that the Minister for Public Expenditure and Reform may from time to time issue for the purposes of this section and section 26(2) in respect of public investment projects, including—

(a) the type of project,

(b) the size of the project,

(c) the stage of development of the project, and

(d) any other relevant factors that will determine projects on which the Agency’s advice will be sought,

a State authority shall seek the advice of the Agency as soon as is practicable before undertaking a public investment project.