THE Government wasted more than €3m on a partially built centre for post-mortems into suspicious deaths – which had to be demolished because it was a risk to the public.
The new building for the State Pathology Service and the Dublin Coroner was never finished because the builders went into receivership.
And the partially built structure in Marino in Dublin had to be demolished this year at a cost of over €50,000 because it was a health and safety risk.
The report by the state spending watchdog, the Comptroller and Auditor General (CAG), found that despite the significant spending by the State, no new premises was available.
Meanwhile, the State Pathology Service and the Dublin Coroner's Office remain in prefabricated accommodation on a site owned by Dublin City Council.
The Government is considering a possible move to the recently closed Whitehall garda station in Dublin.
The costly decision is due to be examined by the Dail's Public Accounts Committee (PAC).
PAC chairman John McGuinness said it appeared that €3.3m spent on the project was a write-off.
"This is a serious failure and this project should not have got the go-ahead until the finances were in place or it should have been finished off if the project was worthwhile," the Fianna Fail TD added.
The CAG's report also contained details about a land swap deal with a building company which ultimately cost the State €32m.
Durkan New Homes built 215 affordable homes for first-time buyers during the height of the boom in return for possession of Harcourt Terrace garda station and the adjoining film censor's office.
But the State was unable to close down the garda station by the agreed date of 2008 – and the building company was awarded compensation of €32.6m last year.
The CAG's report found that the Office of Public Works (OPW) had flagged up potential risks more than year before the deal was signed.
It expressed reservations about the plan to move gardai out of the Harcourt Terrace Station within a year, saying it could take three years to build the necessary accommodation.
And it also said that the station should not be closed until the new station – near the current Kevin Street garda station – was ready.
The Harcourt Terrace station closed last year, four years after it was due to do so.
The OPW is paying 60pc of the compensation bill to the building firm, with the Department of the Environment paying the remaining 40pc.
The quango that signed the costly deal, the Affordable Housing Partnership, was set up under former Taoiseach Bertie Ahern's Government in 2003 and then shut down under former Taoiseach Brian Cowen's Government in 2010.