Transport chiefs admit they still do not have the land needed to dual the A96 between Inverness and Nairn.
The SNP Government was accused of being "no closer" to delivering the congestion-busting scheme, which includes the Nairn bypass.
They approved the work two years ago, but have not used their compulsory purchase powers to secure the land needed for the revamped road.
The Press & Journal says it has also emerged that the Holyrood government removed money set aside for the purchases in its emergency budget last year.
Government agency Transport Scotland claimed this "re-profiling" will not "adversely impact overall plans for delivering the project".
However, Scottish Conservative transport spokesman Liam Kerr said the slow rate of progress was "astonishing".
Summit next week
The row erupted ahead of a summit on the future of the A96 next week.
Hosted by Aberdeenshire East MSP Gillian Martin, the meeting is due to be attended by MSPs across the wider region, as well as Transport Minister Jenny Gilruth.
The SNP promised in 2011 to dual the entire A96 from Aberdeen to Inverness.
But the pledge has been in doubt since First Minister Nicola Sturgeon struck a power-sharing deal with the Greens in 2021, leading to a review of the £3billion project.
The 18-mile Inverness to Nairn section is unaffected by the review after being safeguarded by the government as part of the agreement.
Proposed bypasses for Nairn, Keith, Elgin and Inverurie were also all supposed to be protected.
'Difficult choices'
The P&J revealed last year that officials privately admitted "extremely-constrained" budgets meant "difficult choices may have to be made by ministers in terms of progressing with (or prioritising) projects currently in development, including the Inverness to Nairn scheme".
The Scottish Government forked out £29.5million on drawing up plans for the Inverness to Nairn section.
Mr Kerr, a north-east MSP, said: "It is exactly two years since the A96 Inverness to Nairn scheme received ministerial approval yet, we are no closer to seeing a shovel hit the ground yet.
"Despite almost £30million of taxpayers money spent and lives being put at risk on a daily basis, it's astonishing this SNP government still hasn't filed for any compulsory purchase order yet."
A review into the dualling of the rest of the A96 was due to be concluded last year, but a final decision has been delayed.
Ms Martin, who is hosting Tuesday's A96 discussion, said: "Dualling of the A96 is the biggest transport concern of my constituents in Aberdeenshire East, and in large part on the grounds of safety.
"The Scottish Government is moving forward with the next phase of the A96 corridor review, which will include a robust appraisal of the 16 retained options, including a climate-compatibility assessment, with outcomes expected to be announced in the first half of this year."