Police have launched an investigation into alleged financial irregularities at St Andrews Links Trust.
The probe follows the dismissal of the Trust’s finance and corporate affairs chief Lyall Dochard in March.
A routine audit raised questions over a six-figure sum of money, including expenses claims.
The matter was not reported to police immediately.
However, sources say trustees later unanimously agreed to refer it to the force.
It has also been reported to charity regulator OSCR.
Police Scotland confirmed enquiries are at an early stage.
St Andrews Links Trust runs seven golf courses, including the world-famous Old Course.
It is a charity, which reinvests any profits into maintaining the courses.
It also provides grants to community groups and other good causes in and around St Andrews.
Police enquiries ongoing
Mr Dochard, 58, took up his role at the trust in 2018.
It is understood the issues that led to his dismissal arose during a routine internal auditing process, with Links Trust management and trustees moving swiftly to deal with them.
The Courier has contacted the trust’s former finance chief for comment.
Meanwhile, a spokesperson for St Andrews Links Trust confirmed: “We have been in touch with Police Scotland.
“As the matter is now being progressed by them, we won’t be commenting further at this time.”
A Police Scotland spokesperson added: “We have received a report regarding financial mismanagement of a charity in the St Andrews area.
“Enquiries are at an early stage and ongoing.”
St Andrews Links Trust income
St Andrews Links Trust was set up in 1974, following an act of parliament which saw the council hand over control of the golf courses.
Trustees include three Fife councillors, three nominated by the R&A, Scottish Government representatives and North East Fife MP Wendy Chamberlain.
Its income comes from charitable activities, fees for playing a round of golf, and rents.
And it makes a substantial amount from merchandising and royalties, as well as food and drink sales.
It also runs a golf academy, which includes a driving range and golf lessons.
The organisation is separate from the R&A, which organises the Open Championship and helps govern the game worldwide.