The FAI say the independent Mazars report in into governance at the association has been handed over to An Garda Siochana.
The investigation was commissioned in late March of 2019.
Following the issuing of a report at the investigation's conclusion, they say, "the Board of the FAI has determined that it is appropriate that the report be referred to An Garda Siochana and to the Office of the Director of Corporate Enforcement."
In November of last year, Sport Ireland referred an independent audit of the FAI by KOSI to the Gardai.
In January of 2020, An Garda Siochana decided against an investigation into financial affairs at the association.
The Office of the Director of Corporate Enforcement (ODCE) has continued its investigation into the findings of the KOSI audit.
Earlier this week, it was confirmed that the ODCE "has reached an arrangement with former FAI CEO John Delaney over how the inspection of certain documents and emails seized from the association is to be conducted."
The High Court heard that Mr. Delaney now lives and works in the UK.
The corporate watchdog seized documents and material from the FAI's Abbotstown base in February of this year.
The FAI say they will be making no further comment on the Mazars report at this time.
The Office of the Director of Corporate Enforcement has reached an arrangement with former FAI CEO John Delaney over how the inspection of certain documents and emails seized from the association is to be conducted. pic.twitter.com/o74xv1Oexp
— Courts News Ireland (@courtsnewsIRL) June 24, 2020
FAI statement:
In April 2019, the Board of the Football Association of Ireland established an independent investigation to be undertaken by Mazars in respect of certain matters of concern which had come to the attention of the then Board.
The report arising from that investigation has now been furnished by Mazars to the current Board of the FAI. Having considered the matter and taken advice, the Board of the FAI has determined that it is appropriate that the report be referred to An Garda Siochana and to the Office of the Director of Corporate Enforcement.
The Board of the FAI will not be making any further comment on the matter at this time.
