The Football Association of Ireland board have released a statement confirming that they are yet to receive the final Sport Ireland-commissioned KOSI report.
Irish football's governing body was responding to an earlier statement from Minister for Transport, Tourism and Sport Shane Ross. In that statement, Minister Ross announced that the independent report has been referred to An Garda Síochána.
The FAI board said it "noted" the contents of that statement. And they also insisted "will co-operate fully" with any Garda investigation into the organisation:
FAI Board Statement
"The Board of the Football Association of Ireland notes the contents of a statement released today by Minister for Transport, Tourism and Sport, Shane Ross, in relation to the KOSI Report commissioned by Sport Ireland.
"The Board has yet to receive the final report from Sport Ireland that was presented to the Minister. As previously stated, the FAI can confirm that all Government money allocated to the FAI by Sport Ireland was spent appropriately and as intended.
"The Board of the FAI and FAI staff are already co-operating fully with the Office of the Director of Corporate Enforcement in its enquiry into the FAI.
"The Football Association of Ireland will co-operate fully with any Garda Siochana investigation into FAI affairs on the back of the decision by the CEO of Sport Ireland to refer the report to An Garda Siochana."
Earlier on Wednesday, Off the Ball revealed that the FAI audit was said to be in the final stages, based off correspondence seen between Sport Ireland and the Oireachtas Joint Committee on Transport, Tourism, and Sport.
In Minister Ross' letter to O'Dowd, he confirmed that the Office of the Director for Corporate Enforcement (ODCE) have been notified of Wednesday evening's developments.
Ross went on to say, "I have also written to An Garda Síochana to advise them that I have been furnished with a copy of the Final Report and assuring them of the full cooperation of both myself and the officials of my Department in any investigation arising into matters laid out in the Final Report.