Ex-officers rehired: Case studies
The Audit Office said that more than 1,000 former RUC officers who took redundancy were later rehired on temporary contracts by the Police Service of Northern Ireland (PSNI).
The PSNI said the appropriate place to discuss the detail of the report was with the Policing Board and the Public Accounts Committee.
Here are some case studies taken from the report.
Constable B retired in October 2001 after more than 20 years service.
In early 2004 he was rehired as a transport assistant at a local PSNI station.
He was responsible for ensuring vehicles were clean and in a roadworthy condition, were serviced regularly and were available for operational duties.
He was initially employed for a 12-week period, described as a "casual assignment".
The assignment ended seven and a half years later.
Constable A retired from the PSNI in 2001.
In mid-2004 he was temporarily re-employed as a porter/driver.
His duties included receiving deliveries, moving furniture, removing rubbish, salting the complex in severe weather, removing health and safety hazards and other facilities management activities as required.
The PSNI told the Audit Office it was planning a review of all such industrial grades and it was felt appropriate to retain the flexibility of a temporary resource.
Constable A's assignment lasted for more than seven years.
Superintendent F was re-employed shortly after his retirement.
His skills were "deemed vital" to the continuity of the department in which he worked.
He returned as a consultant on the same project that he had worked on prior to his severance, at a daily rate of £275.
The PSNI procured his services through the means of a Direct Award contract (single tender action) for which there was no open competition, citing "national security concerns".
Inspector G left the PSNI in 2005 - and was re-employed a week later.
His new title was systems and records manager, responsible for the integrity of the information on a HR system.
The PSNI said: "The complexity of the system and the sheer volume of leavers and new employees as well as the ongoing restructuring meant that PSNI judged it essential to retain the highest level of expertise at mangement level."
The assignment lasted over five and a half years, finishing in June 2011.