The State's 14 most senior gardaí claimed more than €135,000 in expenses last year.
An Assistant Commissioner, Mr Kevin Carty, topped the list of expenses and allowances, claiming just under €40,000.
Mr Carty, in charge of the Dublin Metropolitan Region, earned a salary of €101,944 during the year.
The next biggest claimant was another Assistant Commissioner, Mr Dermot Jennings, who received €23,316 in expenses and allowances.
Figures released to The Irish Times under the Freedom of Information Act show that the former Garda commissioner, Mr Pat Byrne, received just €7,427 in expenses and allowances. Some €6,350 of that sum was a special commissioner's allowance, meaning that Mr Byrne lodged claims for just €1,077 during last year.
The new Garda Commissioner, Mr Noel Conroy, claimed just €1,465 during 2002 when he was deputy commissioner, the fourth-lowest sum of the 14 senior officers.
There are 10 assistant commissioners positions in the force, two deputy commissioners and one commissioner.
However, an assistant commissioner, Mr Eamon Keating, retired in 2002 and was replaced, meaning the 13 commissioner positions were occupied by 14 men during last year.
Combined, the 14 officers claimed €137,603 in allowances and expenses. The salaries for the 12 positions came to €1,319,276.
Figures issued by the Department of Justice show that senior gardaí can claim for a number of items, including formal wear and travel and entertainment.
However, only four of the officers claimed a "formal dress allowance" of up to €444.
The highest single claim was Mr Kevin Carty's €16,205 subsistence expense. He also claimed a €444 formal wear allowance and €17,300 in expenses relating to travel and conferences. He claimed €1,000 in "conference fees" and €1,186 for "official entertainment". There were undisclosed "other" expenses of €3,082.
Allowances for travel and conferences were a major feature in the expense claims. Some 10 of the 14 officers lodged claims for entertainment expenses, but these were low, the highest being just over €1,300.
Two of the officers claimed a €472 "purchase of uniform" allowance. Six claimed for medical expenses, which came to less than €600 combined.
