The FAI have handed over the findings of an independent investigation to An Garda Siochana and to the Office of the Director of Corporate Enforcement.
The investigation, which was undertaken by Mazars in April 2019, was commissioned by a sub-committee of the organisation's members who worked closely with the FAI's stakeholders and auditors. The Mazars investigation was undertaken in order to conduct an independent and in-depth external review of all matters pertaining to the FAI.
The Mazars report, when undertaken, was amidst a series of Oireachtas Committee meetings involving the FAI and Sport Ireland. Sport Ireland CEO John Treacy said at the time that the report wasn't a "legitimate" reason for the FAI to withhold answers to the committee's questions.
Around the same time of the Mazars review, the board also "separately and urgently" engaged Grant Thornton to investigate and review the organisation's accounts. The accountancy firm were entrusted to conduct an internal review of the association's books, ledgers and records.
You can read the FAI's statement in full:
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.