The Office of Public Works (OPW) provided accommodation to the former garda commissioner after around €400,000 worth of refurbishments were completed on the property, a committee has heard.
The property in the Phoenix Park was leased to An Garda Síochána between 2017 to 2025 and the rent stayed the same during these years.
Drew Harris served as Garda Commissioner during this time.
OPW Chairman John Conlon confirmed to the Public Accounts Committee that An Garda Síochána paid the rent for the property on the Spa Road directly to the OPW.
The rent for the property was around €21,000 a year, Mr Conlon said.
Labour TD Eoghan Kenny asked why the rent was not reviewed, saying the "public purse" was affected.
"It should have been done," said Mr Conlon, "I'm not clear on why it wasn't done."
Mr Kenny said: "There are people around this country whose rents are increasing on a yearly basis and someone who is on upwards of €260,000, their rent didn't increase."
Mr Conlon stressed remedial works, including re-roofing of the property, were carried out before 2017, before the occupant moved in.
These works were part of upgrades to the OPW's properties in the Phoenix Park, he said.
"The works weren't done in preparation for leasing to An Garda Síochána," Mr Conlon said, "I want to emphasise that."
He added that the policy is for OPW staff to use these properties.
However, he said An Garda Síochána approached them "looking for accommodation that would have a certain amount of security for the occupant".
"The occupant was the former commissioner," he said.
Mr Kenny labelled this arrangement a "sweetheart deal" and asked for An Garda Síochána to provide a full account of the financial arrangements for the property.
"The public deserve transparency and accountability," he said.
PAC chairman criticises cost of IPAS site in Co Wicklow
Meanwhile, Chairman of the PAC John Brady said there was a shocking waste of public money on a site for international protection applicants in Co Wicklow.
In information provided to the committee, he said €400,000 was wasted on a site at River Lodge in Newtownmountkennedy.
The development was subject of strong opposition locally.
He said the department pushed ahead with opening the facility, but it ceased being used as emergency accommodation 12 months ago when the tented structures being used became unviable.
The department then did "technical and financial assessments, particularly relating to wastewater treatment infrastructure, and found that it was not possible to progress any proposed redevelopment at River Lodge".
That work was done with a view to investigating whether it could be used for other types of accommodation.
Since then, the department has been paying for security on the site.
"What has happened in Newtown is a sorry saga of mismanagement, and it now needs to be brought to an end.
"The department continues to maintain security on the site, despite there being no plans to accommodate international protection applicants there.
"The ongoing cost of providing security for an empty, unused site is yet another unnecessary burden on the taxpayer. This waste has gone on long enough," Mr Brady said.
