It's also been referred to the Office of the Director of Corporate Enforcement
In April last year, the FAI commissioned Mazars to conduct an independent investigation.
In a statement this evening, the Board of the FAI says having considered the matter and taken advice, it determined it is appropriate to refer the report to the ODCE and An Garda Siochana.
Co-leader of Social Democrats, Catherine Murphy, says it's a concerning development:
