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The comptroller and auditor general has said that the evidence supporting £11.3 million of MPs' expenses claims is not sufficient.
Amyas Morse, the head of the National Audit Office (NAO) has conducted the first audit since the Commons removed restrictions on the scope of his work.
"He is now required to look beyond an MP's signature in assessing the regularity of a claim," the NAO said.
Morse looked at the 2009/10 accounts.
He considered whether expenditure was supported by MPs' claims; whether the purpose of the expenditure stated on the claims met that of the relevant allowance; and whether the House of Commons expenses service had properly accounted for these claims.
Ipsa is now responsible for MPs' expenses.
"The House authorities were unable to provide evidence to support payments to MPs of £2.6m, including £800,000 that remains unsupported despite a major exercise to obtain evidence retrospectively," according to Morse.
A further £1.8m cannot be properly audited because the MPs who claimed that money are under investigation by the police.
The House of Commons Members Resource Accounts show a total operating cost of £166.9m.
In addition to expenditure of £98.1m on the reimbursement of costs incurred by MPs, the financial statements also report MPs' salaries of £47.4m.
There were contributions to their pensions of £12.6m and a liability of £226m on the Parliamentary Contributory Pension Fund.
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