The Football Association of Ireland has handed an independent report by Mazars investigating "certain matters of concern" at the body to the gardaí and the Office of the Director of Corporate Enforcement.
The FAI commissioned the report in April 2019.
In a statement, the Association said: "The report arising from that investigation has now been furnished by Mazars to the current Board of the FAI.
"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 that they will not be commenting further at this time.
Last November, Sport Ireland referred an independent audit of the FAI's financial affairs to Gardaí.
Northern Irish firm KOSI Corporation Ltd were appointed by Sport Ireland to conduct a full and extensive look at the FAI's accounts and to assess their "fitness to handle public funds".