Gardaí have reportedly sent a file to the Director of Public Prosecutions in relation to €622,000 worth of spending by FAS for which there is no evidence of any goods or services being provided.
The spending was mentioned by the Comptroller and Auditor General earlier this month in a highly critical report into the State training agency's management of its advertising and promotion budget.
This morning's reports say Gardaí have mounted two separate investigations into FAS spending, one of which relates to the €622,000.
The other concerns spending on outdoor advertising and is still ongoing.