A separate investigation following the KOSI report is still ongoing.
The Mazars report into governance matters at the FAI has been handed over to the Gardai.
The global auditing and consulting firm were commissioned with the investigation in March of 2019.
The report has also been referred to the Office of the Director of Corporate Enforcement.
The O-D-C-E are still investigating the KOSI audit into the FAI released last year.