The report, which was released under the Freedom of Information Act, showed the bulk of the costs related to work of former chief executive, John Clarke.
* €1,829 for Mr Clarke’s three-night stay at the five star Hotel Villa Aminta in Stresa, Italy; €160 in the bar, €328 on wine and €602 on meals.
* €1,404 on shrubs and trees for the patio at Mr Clarke’s company-provided home at Tully House on the grounds of the INS.
* €9,653 for three rooms at the five-star Pennyhill Park Hotel for Mr Clarke, director Pat O’Kelly and Ms Julie Lynch to attend the Royal Ascot racing festival in June.
* €2,433 in non-accommodation expenses associated with the same Ascot racing festival; €886.39 on drinks at the race track, €1,649 on chauffeur services and €182.54 on hotel tips.
* €944.54 for a picture bought at an auction in June 2008 which was given to a client.
* €5,002 on two business class tickets to Hong Kong.
* €1,616 for two rooms in the four-star Hotel Normandy for three nights during the Deauville Sales.
* €409 for meals at priority airline lounges.
* €450 dinner at the Guinea Pig in Dalkey with two developers who were interested in buying a stallion.
* €330 for two meals at Paul’s Riverside Rest in Kilcullen plus a bottle of champagne for a winner at another table.
During the same period the auditors examined the expenses for the INS’s Stallions nominations’ manager, Julie Lynch.
* €660 to replace television at Ms Lynch’s company provided house on the grounds of the stud, approved by Mr Clarke in October 2008.
*€2,631 to stay 10 nights at Bedford Lodge during the Tattersall sales.
* €590 to entertain clients at the USAC cafe bar during the February sales at Goff’s.
* €318.50 to entertain four French clients.
The rest of the staff claims:
* €14,236 for mileage costs for driving around the stud and to various other places by seven different staff members.
* €604 for flights to Abu Dhabi for a tourism promotion.