A review of Garda overtime payments finds gaps in supporting documentation provided to auditors. According to reports, An Garda Síochána does not supply approval or authorization records for overtime payments despite repeated requests for the relevant documents. The assessment covers a reported annual Garda overtime bill of about €201 million. In a sample of 67 cases selected for testing, auditors say supporting paperwork is unavailable in 45 cases. The issues relate specifically to records that would show approval for overtime payments, which auditors typically use to verify that overtime claims are properly authorized. RTE reports that Gardaí fail to provide auditors with overtime approval records, even after multiple attempts to obtain the documentation. BreakingNews.ie adds that the missing paperwork occurs across a substantial portion of the tested sample, indicating that audit checks cannot confirm approval in those instances. The accounts describe documentation failures rather than claims about the underlying payment amounts, and they focus on the availability of records needed for audit verification.