An independent review into the operations of the Football Association of Ireland (FAI) has been handed over to An Garda Síochána and the Office of the Director of Corporate Enforcement (ODCE).
The Mazars review was commissioned in April 2019 "in respect of certain matters of concern which had come to the attention of the then Board" of the FAI.
In a statement, the FAI confirmed Mazars had completed their investigation and issued a report to the association.
"The report arising from that investigation has now been furnished by Mazars to the current Board of the FAI," the FAI said in a brief statement, issued on Thursday evening.
"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 Síochana and to the Office of the Director of Corporate Enforcement."
The FAI added it will not be commenting further at this time.
Mazars was commissioned against the backdrop of increased focus on the financial operations of the FAI. The company was appointed in the weeks after public revelations related to the FAI's finances, including details of a bridging loan to then-CEO John Delaney in 2017, which was not recorded in the FAI's annual accounts.
Late last year, a separate, independent audit of the FAI's financial affairs was also referred to An Garda Síochána. This report, commissioned by Sport Ireland, was conducted by Northern Irish firm KOSI Corporation Ltd and involved a full look at the FAI's accounts to assess their "fitness to handle public funds".
In November 2019, that report was sent to Gardaí by Sports Minister Shane Ross.