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 report was commissioned by Sport Ireland to assess how public money given to the FAI was being managed and to forensically examine its finances
It followed the revelation that former CEO John Delaney had given the FAI a bridging loan of €100,000.
The report was to examine all information relevant to the handling of public money by the organisation and was meant to be published last month but was delayed by the departure of Delaney from the FAI.
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.”