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 review was commissioned after questions about the finances at football's governing body.
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."
The FAI Board has said it has yet to receive the report from Sport Ireland.
They said: "As previously stated, the FAI can confirm that all Government money allocated to the FAI by Sport Ireland was spent appropriately and as intended.
"The Board of the FAI and FAI staff are already co-operating fully with the Office of the Director of Corporate Enforcement in its inquiry into the FAI.
"The Football Association of Ireland will co-operate fully with any Garda Siochana investigation into FAI affairs on the back of the decision by the CEO of Sport Ireland to refer the report to An Garda Siochana."