Almost €1 million will be needed to improve access roads to burial grounds in Co Kerry, some of which are little more than dirt tracks and many of which are in private hands, according to a report by the county council.
More than half the access roads to Kerry's 133 burial grounds are cul de sacs and many of the roads are along private lands.
Some are "little more than dirt tracks", according to councillors, with elderly people regularly prevented from attending burials because of the hazardous nature of the tracks.
There is an onus on local authorities to develop the roads to a reasonable standard, according to the report carried out by county engineer Mr Tom Curran.
"Burial ground roads over which the public have a right of way are an integral part of a burial ground and even though such roads are not public there is an onus on the local authority to develop them to a reasonable standard," Mr Curran said.
Improving just 66 of the access roads will be close to €800,000 and the works will be undertaken over four years.
Historical graveyards such as those in Ventry in west Kerry, Killaha near Killarney and the old cemetery in Kenmare will be among the first to receive attention.
Councillors have also urged the council to look at internal roads in the graveyards as these too can be dangerous, particularly for the elderly.