The independent audit of the FAI has been referred to An Garda Siochana.
Sports Minister Shane Ross said he had received the report commissioned on behalf of Sport Ireland who sent it to the gardaí.
The Minister said he is not in a position to publish the report.
The independent review was commissioned after questions about the finances at football's governing body.
A statement from the Department of Transport, Tourism and Sport said: "The Minister for Transport, Tourism and Sport, Shane Ross TD, 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 Síochána. The Minister will not be a position to publish the report or make any comment on its findings at this time."
