Three senior members of staff at the Scottish Ambulance college have been suspended over allegations of fraud.
The service said the matter is not related to patient care
The college at Barony Castle near Peebles trains ambulance staff, provides first aid tuition and offers ambulance cover for private events.
It has been claimed that some staff set up private companies and used Scottish Ambulance Service equipment to divert work to those companies.
Internal auditors and the NHS Counter Fraud service have been called in.
The college has refused to comment.
The Scottish Ambulance Service has issued a statement confirming that three members of staff are under suspension.
However, it stressed that the matter is not related to the delivery of patient care.