By Aine McMahon, PA
The independent audit of the Football Association of Ireland has been referred to An Garda Siochana.
The independent review was commissioned after questions about the finances of football's governing body.
Sports Minister Shane Ross said he had received the report commissioned on behalf of Sport Ireland, who sent it to the gardai (Irish Police).
A statement from the Department of Transport, Tourism and Sport on Wednesday said: "Shane Ross has received the final report of the independent audit of the FAI, conducted by KOSI Corporation Ltd, on behalf of Sport Ireland.
"The Minister said that Sport Ireland has today referred the report to An Garda Siochana. The Minister will not be a position to publish the report or make any comment on its findings at this time."
John Delaney resigned as executive vice president of the Football Association of Ireland with immediate effect in September.
Mr Delaney agreed in April to voluntarily step aside following disclosure of a 100,000 euro (£85,000) loan he gave to the FAI and that he made a series of payments from FAI funds that were not in the ordinary course of FAI business.
A number of investigations have since been launched into the financial affairs of the FAI, amid concerns that Mr Delaney failed to use his credit card properly and failed to control his personal expenses.