Private security firm G4S has agreed to pay back £23.3m after admitting the way it billed the government for tagging offenders was "not appropriate".
A review by the National Audit Office also revealed that a G4S whistleblower had made allegations about the company.
It comes after an audit suggested the firm had been charging for tagging criminals who were either dead, in jail or never tagged in the first place.
The Serious Fraud Office (SFO) has begun an investigation into the matter.
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