An official audit of garda payroll found evidence that some officers were paid for performing duties at different locations at the same time.
The report also said the health and safety of both officers and the public were placed at “significant risk” because of how many hours some gardaí were working.
It found more than 1,050 cases where a garda had more than 16 hours duty over the course of a continuous 24-hour period.
A case where time and attendance were reported by one person at the Three Arena, on a major garda operation, and for processing files at the same time was also raised in the report.
It said concerns about “the level of work in some cases” had been passed to Garda Internal Affairs and was under investigation.
The audit also listed an astonishing case where an officer had performed 75.25 hours over a period of 80.5 hours.
It said “herculean levels of duty” like that were questionable on health and safety grounds.
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