The report said that according to the contract, after six months of a helicopter being inactive, the fixed monthly maintenance charge would be reduced by 25%, from RM38,500 to RM28,875.

An audit visit to the police air wing in Subang in September 2019 found that one helicopter, 9M-PHJ, had been inactive for 17 months after an accident during landing.

However, the helicopter was still charged at RM38,500 after a period of six months from the date the helicopter was inactive, resulting in a total of RM105,875 being overpaid for a period of 11.

A total of RM3.47 million was paid for the maintenance of two other helicopters which had been inactive for more than three years, because the contract only allowed for a discount to be given to a maximum of three helicopters at any one time.

The report said the police force should check the contracts in detail before making payments.