A report from the Comptroller and Auditor General has found that the Gardai overpaid Advance Pitstop the sum of £208,000 for tyres and related services for Garda vehicles.
A criminal investigation into the purchase of tyres was set up in February, following allegations of conspiracy and false pretences between the Gardai and Advance Pitstop.
Reports in the media said the tyre company brought a number of senior gardai on luxury golfing trips to the continent, as well as to Manchester to see Manchester United playing at Old Trafford and the set of Coronation Street.
It is understood these trips, totalling £45,000, took place between 1997 and October 2000.
In late 1997 Advance Pitstop won a £600,000 contract to supply the Garda with tyres, despite being the most expensive tender on a list of seven.
The Comptroller and Auditor General’s Value for Money Examination Report found that between 1998-2000, £208,000 more had been paid for tyres than had been due to Advance Pitstop.