Jeffrey Epstein shouldn’t have been approved for work release program while serving time in Palm Beach, according to a newly revealed 2008 letter from then-US Attorney Alexander Acosta’s office which claims that he lied on his application.

The multi-millionaire pedophile — who hanged himself in a Lower Manhattan jail cell last month — had been approved for Palm Beach Sheriff’s Office’s work release program, despite Florida laws barring people who have committed three violations in five years from eligibility, according to a Dec. 11, 2018, letter written by the Southern Florida Assistant US Attorney A. Marie Villafana obtained by the Daily Mail.

A 2007 federal indictment accused Epstein of grooming, paying and coercing underage girls into having sex with him. But Acosta — the former US Labor Secretary — allowed him to take a non-prosecution plea deal for a lesser state charges of soliciting prostitution with a minor.

Epstein was sentenced to 18 months behind bars — but was allowed to leave almost daily for work release, and only ended up serving 13 months.

In the letter addressed to the Corrections Division of the PBSO, Villafana said that she made a request for public records to get Epstein’s work release file and discovered “inaccuracies and omissions,” which she wanted to let the PBSO know about.

Even though Epstein took a plea for crimes involving a single victim, the letter said that, “Mr. Epstein has committed at least three violations of Section 796.07,” and in his “Alternative Custody Program Placement Synopsis,” Mr. Epstein’s charges are described as “Recommit: Prostitution.”

Epstein made up a foundation called “The Florida Science Foundation” which was “created on the eve of [his] incarceration in order to provide him with a basis for seeking work release,” the letter says.

The foundation wasn’t registered with the state, it had no office space or phone number until after he was already in prison. And tax records showed that Epstein only worked there for one hour per week before he landed in jail and he hadn’t earned any money at the non-profit, the letter said. The phone number listed for the foundation turned out to be a number for one of the law firms that repped Epstein, the letter says.

Meanwhile, Epstein’s long-term lawyer, Darren Indyke, was designated as his supervisor on the work release application and Indyke said Epstein would be working 72 hours a week at the foundation when he was released, Villafana’s letter says.

Indyke also claimed to be Epstein’s employer in the application and promised to notify PBSO if Epstein didn’t come to work on time or left early. But Indyke allegedly didn’t tell the office that he worked in the Big Apple and wouldn’t be able to monitor Epstein’s work hours. Indyke also claimed to be Epstein’s boss — even though Epstein was the one paying Indyke, Villafana said.

Indyke, “has provided no explanation of why Mr. Epstein could perform these duties in one hour per week before he was incarcerated but now needs to spend 72 hours each week to do the same job,” Villafana said.

Also, “Mr. Indyke does not “employ” Mr. Epstein. Instead, Mr. Epstein “employs” Mr. Indyke,” the letter alleges.

And Indyke worked at Epstein’s for-profit Financial Trust Company which made millions in investments to the benefit of Indyke which could make him “reluctant to inform the Sheriff’s Office of this violation of the terms of Mr. Epstein’s Work Release contract,” Villafana said.

Epstein’s references in the application were four of his lawyers — rather than workers at the foundation. “There attorney-client privilege obligations might further restrain them from notifying the Sheriff’s Office if Mr. Epstein was not abiding by the work release rules,” Villafana wrote.

Epstein was designated a sex offender when he was released from prison.

He was hit with a slew of new charges by the Manhattan US Attorney’s office in July for exploiting and abusing dozens of minors. That case was closed after his suicide.

Epstein’s lawyers, Indyke and the PBSO did not immediately return requests for comment.