Gardaí failed to provide auditors with overtime records

The Comptroller and Auditor General (C&AG) found that An Garda Síochána, the Irish police force, did not provide auditors with necessary overtime approval records. In a review of a €201 million annual overtime bill, auditors found that supporting paperwork was missing in 45 out of 67 cases. The C&AG discovered instances where officers were paid for exceeding their authorized overtime hours, with some cases involving over 50 hours without proper senior officer approval.

Ten payments remained unexamined due to An Garda Síochána's failure to arrange required meetings with auditors. The audit concluded that the current system posed risks of errors, overpayments, or misuse of public funds, and that there was no comprehensive overtime policy in place. The C&AG highlighted multiple cases where sergeants signed off overtime for others, and instances where inspectors cleared paperwork for colleagues of the same rank.

Notably, the C&AG attempted to access the garda roster and duty management system for overtime monitoring, but was denied due to the system's limitations and lack of staff training. The force acknowledged the need for policy and procedure review to ensure accurate and consistent application across the organization. While a garda response noted ongoing consultation, it did not indicate when new policies would be implemented.