The inquiry, which was delayed by the Covid-19 pandemic, was launched following allegations in the newspaper two years ago concerning hospitality allegedly extended to council employees.

The council’s gift and hospitality register, which lists items given to employees by private firms, notes within its guidance that staff must not accept any gifts or hospitality from a supplier or contractor.

Hospitality “may not be accepted unless with the prior approval of the chief executive, who will also determine whether it should be declared”, it adds.

A spokesman for Police Scotland confirmed that three men have now been reported for bribery and corruption offences.

A spokesman for the procurator fiscal confirmed it has received the report from Police Scotland.