Gardaí claiming overnight allowances for trips that never happened, audit finds 

A working group had been set up within An Garda Síochána to look at “policy and cultural issues” around the claiming of expenses and allowances in the force. Picture: Eamonn Farrell/RollingNews.ie

A Garda internal audit found that some officers were claiming overnight allowances for overnight trips that had not taken place.

Garda management had approved the practice instead of allowing those involved to claim for overtime, according to an internal audit.

The practice came to light after an anonymous complaint saw Garda College management carry out an initial review before asking internal auditors to do a full inquiry.

The audit of travel and subsistence payments at the Garda College also discovered other issues including the claiming of travel and subsistence expenses by members not stationed there without pre-approval.

It was also discovered that claim forms that were not properly filled out while others had “vague descriptions” of the nature and location of duties carried out.

Internal auditors said they could provide only “limited” assurance on controls in place because of what they described as the “significance” of their findings.

The audit looked at 14 travel and subsistence claims and found 12 of them involved claims for overnight expenses.

It said: “Logbooks show the members did not stay overnight but travelled to and from the destination each day in an official vehicle.” 

Practice approved by management

Garda management said the practice had been approved to avoid the officers involved having to claim overtime, which could have proven even more expensive.

However, internal auditors warned claiming for expenses that were not incurred could be a breach of the garda code of ethics commitment on honesty.

It added: “Management sanctioning of employees claiming allowances that are tax-free when the correct claim would be for taxable overtime may result in an underpayment of tax by both the employee and the organisation.” 

The audit said that contact might need to be made with both the Revenue Commissioners and the Comptroller and Auditor General after a full review of the payments.

Internal auditors also said any possible overpayments needed to be recouped and that staff training may be required to reduce “the risk of non-compliance” in the future.

In response, Garda management suggested that “technical underpayments” had been more likely and that the practice of approving non-existent overnights had ceased.

Management told auditors: “Training in An Garda Síochána was suspended during the financial recession over a decade ago.

“On the resumption of training in 2009/10, a practice was endorsed within the then Garda College, and believed to be within the ethos of the Garda Finance Code, and the organisation generally in relation to fiscal prudence, which advocated that all expenses incurred as a result of delivering training at centres away from the Garda College be kept to a minimum.” 

Incorrect completion of claim forms

Separately, the audit also found evidence of gardaí not completing claim forms correctly or providing only vague descriptions of duties carried out.

Auditors warned that incorrectly claimed forms could lead to a loss for An Garda Síochána and that the exact nature and location of duties should be specified.

Issues around pre-approval of expenses by officers who were not stationed at the Garda College were also noted in the internal audit.

It said pre-approval for all travel and subsistence should take place or else there was a further risk of financial loss to the organisation.

A Garda spokesman said: “Following receipt of an anonymous complaint about alleged incorrect claiming of an overnight allowance by some personnel in the Garda College, management in the Garda College conducted an initial review based on a dip sample of expense claims. 

"This showed that there was an issue and management requested the Garda Internal Audit Unit to conduct an audit on the matter.

“Following the results of the dip sample, the incorrect claiming of such expenses was stopped by the Garda College. An organisation-wide directive was issued on the matter last year.

“In this instance, as this practice had been agreed to by local management then internal discipline does not arise for any individual who claimed expenses in this way.” 

The spokesman said a working group had been set up within An Garda Síochána to look at “policy and cultural issues” around the claiming of expenses and allowances in the force.