PN spokesman Stephen Spiteri said at the end of 2014, the Labour administration would have been almost two years in government, wasting time on delivering the pledge by not allocating funds for the project.
While acknowledging some positive aspects such as money for the creation of more places in day care centres, Dr Spiteri insisted not 1c was voted for the community homes initiative.
He also criticised the reduction in the Budget for the National Commission for Disabled Persons.
PN MEP Kevin Cutajar said as a Gozitan he was concerned because a project started under the previous administration to build a community home in Gozo, had its budget slashed to €70,000 from the initial half-a-million euros allotted by the PN.