The Health Service Executive has said that a review into the use of clients' personal funding at the Stewarts Care disability service in Palmerstown in Dublin is ongoing.
It relates to the use of some clients' funds, which it is alleged was spent on capital developments in some cases.
In 2017, new management at the residential and day care service asked the HSE to conduct the review which dates back to legacy practices in previous years.
Independent consultants BDO were appointed and a draft report has been submitted to the charity for its response.
The consultancy report will then be finalised.
A system to refund clients is expected to be set up.
Stewarts provides accommodation including supported living and daily learning for 262 people.
It also provides day services for 514 adults and children.
Its last published annual accounts for 2018 reported an operating deficit.