THE Garda Commissioner has ordered an internal audit of claims for subsistence and overtime allowances by a number of officers in a specialist unit.
A garda chief superintendent has been appointed to investigate allegations that detectives claimed the allowances while they were off duty.
The claims have been made by a whistleblower, a serving detective, who has been involved in a long-running dispute with his bosses over unrelated matters.
The officer alleges that a number of named colleagues claimed the allowances for hours they didn't work.
It is also alleged that some gardai claimed mileage for using their personal cars on official business when they had used official police vehicles instead.
Official claim forms for subsistence, mileage and overtime, known as A85s, which were submitted by the officers in recent years will be examined in the audit.
A senior source said: "There have been serious allegations made and they will have to be investigated fully to ascertain if any fraudulent activity took place. Bogus claims for overtime and the like constitute a criminal offence and, if there is any substance to the claims, will be treated as such."