The Irsh Examiner says this latest allegation by Sergeant Maurice McCabe will be referred for further investigation in a review being carried out by the Government.
The records show how offences were detected but never followed up on.
It's claimed documents were sent back from Garda Head Quarters to the Cavan/Monaghan division and the falsification took place sometime later.
Sergeant McCabe has also claimed that in Baileborough station where he worked in Co.Cavan, up to 40 offences a month were ignored.
