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The inquiry centres on travel claims by Keith Raffan in 2001.
Mr Raffan topped the annual list of allowances and expenses claims for MSPs when details were published in December.
He took £108,826 in allowances last year, of which £41,154 was for travel.
When the details were published Mr Raffan insisted the travel sum related to three years, as he had fallen behind with his expenses.
Details of Mr Raffan’s mileage claims made available to newspapers under the Freedom of Information Act indicate that he claimed for journeys made in Scotland on March 11, March 12 and March 13, 2001.
On March 12 he claimed for a 95-mile journey between Edzell and Holyrood, a 33-mile journey journey from Holyrood to Kirkcaldy, and a 33-mile journey from Kirkcaldy to Holyrood.
But a press release issued by the Commonwealth Parliamentary Association in 2001 said that Mr Raffan had paid a two-day visit to the Isle of Man to celebrate Commonwealth Day on March 12.
The press release said in part: “His (Mr Raffan’s) two-day programme included visits to Tynwald Hill, the House of Manannan, the NSC and the new hospital site. He also had meetings with the drugs and alcohol co-ordinator, the treasury minister and the speaker of the House of Keys.”
The main reason for Mr Raffan’s visit, said the press release, was as guest speaker at the Commonwealth Day dinner held at the Ocean Castle Hotel, at Port Erin.
A spokesman for the Scottish Parliament said yesterday: “We take this seriously. Any evidence of wrongly claimed expenses will be examined thoroughly. I can confirm that we are examining thoroughly the dates in question.”
Mr Raffan could not be reached for comment yesterday.
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