And, according to the National Audit Office, it is not certain that walkers are exercising their right to explore the mountains, moors, heaths and downs that were out of bounds until two years ago.

The public spending watchdog uncovered the information during an investigation that will influence debate on proposals by the Countryside Agency for a right to ramble on beaches, clifftops and dunes.

In a report published today the audit office found that £69 million has so far been spent on the right-to-roam policy. The initial estimate was £28 million. The overspend is largely the result of mapping the new open-access land, and appeal hearings such as that in which the singer Madonna and her husband, Guy Ritchie, challenged the granting of access to their Wiltshire estate.

The audit office says that these costs could have been curbed if the agency had conducted a pilot scheme to test procedures. However, the agency feared that a pilot scheme would delay access for two years.

The audit office said that the agency had underestimated the work involved in determining what land qualified as mountain, moor, heath and down and the extra costs involved. Last August and September it sent six officials into the countryside to find out if the new rights worked for members of the public. The report states: “We encountered few other walkers during many of our site visits.”

The audit office believes that the big test will be this summer, as it takes time for people to get used to the new freedom.

The report emphasises the importance of being able to find out easily where restrictions still apply. New Ordnance Survey maps provide most of the necessary information, but for latest details of land closures and restrictions the best source is the website www.countrysideaccess.gov.uk There is a helpline for landowners to apply for restrictions but it was found to be a poor source of information for walkers.

The watchdog said that information for walkers was patchy at tourist information centres and staff were largely unaware of the precise local areas where people were allowed to go. Most new walks were easy to reach for motorists but only 20 per cent were on a bus route. There was also a dearth of lavatories and no plans to provide any.

Officials encountered few obstructions such as barbed wire or walls. Most places were well signed. But the audit office is concerned that in some places outdated or missing signs may cause confusion and some landowners were blamed for removing them in the hope of keeping people away.

It is clear, too, that a new system was needed to control dogs on open land. They are generally banned on grouse moors but may be allowed to run freely on adjacent sites.

Edward Leigh, the Tory chairman of the Commons Public Accounts Committee, said: “Once again the costs of a public project have been allowed to gallop away from an initial estimate, for no better reason than that there was no time to run a pilot scheme.”

David Fursdon, the president of the Country, Land and Business Association, said: “Never has so much been spent on so few.”

The Ramblers Association said: “We have 141,000 members and we have arranged lots of walks. We want to see the right extended to the coast.”

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