Sport Ireland CEO John Treacy says he expects the culture of the Football Association of Ireland to change but wouldn't comment on whether he envisaged the permanent departure of former chief executive John Delaney.

Executive vice-president Delaney has stepped down, reportedly on full pay, while an independent investigation into finances and governance at the FAI by consultancy firm Mazars is undertaken.

Another investigation by the Office of the Director of Corporate Enforcement is underway after it emerged that the Association's auditors Deloitte had reported them to the Companies Registration Office for a failure to keep proper accounts, potentially a criminal offence.

Sports minister Shane Ross has said he will withhold state funding for capital projects "until we receive credible answers" from the under-fire organisation. 

FAI president Donal Conway has confirmed to minister Ross that the entire board intends to step down following the adoption of new governance rules, either at the organisation's AGM in July or an earlier EGM.

It is unclear, however, whether Delaney could yet continue in his recently appointed role of executive VP. Treacy said he couldn't comment as he didn't want to prejudge anything but that he expected Mazars' review to be "very thorough".

"John Delaney has voluntarily stepped aside," Treacy told RTÉ Sport.

"I can't really comment on that because that is a contractual piece with the FAI but from what I gather, John Delaney isn't part of the FAI anymore. He is on gardening leave, or whatever the description is.

"We have to park that and get on with our business. We have people within the FAI that we are working with.

"We are going to continue to work with them and see some of the reforms implemented over the next number of months because we have to pave the way for the AGM in July."

Those reforms include a review of the FAI's governance by Aidan Horan of the Institute of Public Administration, which was agreed with Sport Ireland.

"That is an important group as it will lay the framework for what the FAI will look like in the future," Treacy said.

"It is really important for making sure the board of the FAI have the right skills. The board of the FAI must lead the organisation, not the chief executive. That is a lesson that everyone within the FAI has learned.

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"The culture will take longer, and we realise that, but it's making sure that you bring in the expertise that's required.

"You need independent people. You have to have people that know the sport on the board but you need people of independent mind that can make the right decisions for the right reasons."