Delays in moving one of Dublin's biggest Garda stations left the taxpayer with a bill for 32 million euro.
The Public Accounts Committee has been hearing how the State was sued by a developer after it failed to hand over a site on Harcourt Terrace as part of a land swap deal.
Developer Durkan Homes built 215 affordable homes under the deal - but it was never given the land at Harcourt Terrace in return because of delays in finding another site for the local Garda station.
Geraldine Tallon from the Department of the Environment says the problems lay entirely with the State: