WASHINGTON — The FBI source who reported President Biden’s alleged role in a bribery scheme said that a Ukrainian businessman claimed to keep as “insurance” 15 audio recordings of first son Hunter Biden and two of Joe Biden, a Republican senator revealed Monday.

Chuck Grassley (R-Iowa) made the staggering claim in a Senate floor speech after FBI Director Christopher Wray last week allowed House Oversight Committee members to see a redacted informant file about the claim that Hunter and then-Vice President Joe Biden received $5 million apiece to serve the interests of Burisma Holdings owner Mykola Zlochevsky.

“Congress still lacks a full and complete picture with respect to what that document really says. That’s why it’s important that the document be made public without unnecessary redactions for the American people to see,” said Grassley, accusing the bureau of needlessly redacting information about the recordings from the file shared with House lawmakers.

“Let me assist for purposes of transparency,” the 89-year-old went on. “The 1023 [form] produced to that House committee redacted reference that the foreign national who allegedly bribed Joe and Hunter Biden allegedly has audio recordings of his conversations with them. Seventeen total recordings.

“According to the 1023, the foreign national possesses 15 audio recordings of phone calls between him and Hunter Biden,” Grassley continued. “According to the 1023, the foreign national possesses two audio recordings of phone calls between him and then-Vice President Joe Biden. These recordings were allegedly kept as a sort of insurance policy for the foreign national in case he got into a tight spot. The 1023 also indicates that then-Vice President Joe Biden may have been involved in Burisma employing Hunter Biden.”

The senator concluded: “So, as I’ve repeatedly asked since going public with the existence of the 1023, what, if anything, has the Justice Department and FBI done to investigate? The Justice Department and FBI must show their work. They no longer deserve the benefit of the doubt.”

It’s unclear if the FBI has possession of any of the purported tapes.

The Constitution shields members of Congress from prosecution for anything they say during congressional speeches or debate, meaning Grassley cannot be prosecuted for revealing sensitive information.

Grassley learned of the informant file this year from a whistleblower and told House Oversight Committee Chairman James Comer (R-Ky.), who issued a subpoena to the FBI. The informant is a longtime paid FBI source.

Grassley said the FBI’s alleged disinterest in the Biden bribery allegation contrasts with its treatment of former President Donald Trump, who on Tuesday will become the first former president arraigned on federal charges for allegedly mishandling classified information after he left office.

“It’s clear that the Justice Department and FBI will use every resource to investigate candidate Trump, President Trump and former President Trump,” Grassley said. “Based on the facts known to Congress and the public, it’s clear that the Justice Department and FBI haven’t nearly had the same laser focus on the Biden family.”

Trump was indicted in the classified documents case by special counsel Jack Smith.

A different special counsel, Robert Hur, is investigating Biden’s handling of classified documents from his Senate years and vice presidency that were found in his Delaware home and post-vice presidency DC office.

Biden on Thursday attempted to laugh off the bribery allegation against him, telling a Post reporter, “Where’s the money?” before adding, “I’m joking. It’s a bunch of malarkey” at the conclusion of a White House press conference with British Prime Minister Rishi Sunak.

The bribery allegation against Biden was first made in 2017, but the informant file read by House lawmakers last week was created by the FBI in June 2020 after that tip received fresh attention.

Several Republicans said the document accuses the Bidens of getting paid a total of $10 million in 2015 and 2016 in exchange for the then-vice president advocating the ouster of Ukrainian prosecutor general Viktor Shokin.

Joe Biden has publicly boasted of using $1 billion in US loan guarantees as leverage to get Shokin fired, though Democrats produced evidence during Trump’s 2020 impeachment trial that other US allies also wanted Shokin fired for his own corruption.

Lawmakers also said the document refers to Burisma attempting to partner with an American company. It’s unclear which company is cited, but the Ukrainian firm bought into a joint venture with US company Cub Energy in 2016 by acquiring a Canadian company’s shares.

Hunter Biden earned up to $1 million per year from 2014 to 2019 to serve on the board of Burisma, despite having no relevant energy industry experience.

Then-VP Joe Biden met with a Burisma executive at a DC dinner in April 2015, which featured in The Post’s explosive first report on Hunter’s abandoned laptop.

As vice president, Joe Biden also allegedly pushed US support for Ukraine’s natural gas industry during a trip to Kyiv just days after Hunter quietly joined Burisma in April 2014.

Obama administration visitor logs indicate he met the same month with Hunter’s partner Devon Archer, who was in the process of joining Burisma’s board alongside the then-second son.