Gardaí will work to establish if a crime was committed in the FAI debacle.
The Justice Minister says it's a "matter of grave concern" that an audit of the FAI's finances has been referred to gardaí.
The review was ordered after it emerged former CEO John Delaney gave the association a €100,000 loan.
Sport Ireland has referred the audit to gardaí to see if a crime has been committed.
Justice Minister and Laois TD Charlie Flanagan says it's concerning: