The former manager of a Forest GP surgery has been arrested on suspicion of stealing around £100,000.
Sharon Head, 42, of Blakeney, was arrested on suspicion of stealing from Newnham-on- Severn Surgery.
The allegations are believed to relate to extra payments over a six-year period between 2006 and July 2012.
The longstanding member of staff is believed to have left the surgery this summer after a period on sick leave.
She was arrested on November 13 and has been bailed to appear at Cheltenham Police Station on January 27.
The surgery is run by doctors Tom Alder and Amanda Lacey and a new manager has been appointed.
Details of the alleged theft emerged as they prepare to open a long-awaited new surgery building in Westbury-on-Severn next Monday.
The £350,000 GP surgery was originally due to open in autumn 2011 but has been dogged by delays.
NHS chiefs say the arrest of the former manager is completely unrelated to the delays which have forced patients to travel four miles down the road to Newnham for more than two years.
A spokesman for NHS Gloucestershire said there was no link whatsoever between the two.
She said: "Services remain on schedule to start at the new Westbury Surgery situated next to the parish hall on January 14.
"The practice is assisting the Police and the Counter Fraud service with their investigations into a former member of staff on a non-patient care related matter."
A spokesman for Gloucestershire Police confirmed: "A 42-year-old woman from Blakeney has been arrested and bailed on suspicion of theft from an employer."