Dublin City Council has initiated 20 sets of legal proceedings against property developers for non-payment of levies.
In all, 50 warning letters have been issued against builders for failure to pay their contribution towards the council's cost of providing water, roads and sewage for their developments.
The information was contained in a letter written by Dublin city manager John Tierney to council auditors and released to the monthly meeting of councillors.
It also revealed that there has been a lack of a proper accounting system and inconsistencies in the database relating to the levies.
Mr Tierney told the auditors that a new accounting system would be in use by the end of the year.
Dublin city council levies builders €13,200 for each residential unit, which would mean €6.6m for a 500 apartment development.
The auditor was also told city management is seeking advice on how to improve the public private tendering process following the collapse of five regeneration agreements with developer Bernard McNamara.
Mr Tierney said this will focus on the over-reliance on one bidder for many different projects and delays in signing contracts.
