The report is investigating two protected disclosures made in October
The Department of Justice say a report investigating the treatment of whistleblowers in the gardaí is to be handed over to the Attorney General.
The report, from Mr Justice Iarfhlaith O’Neill, has been given to the Justice Minister Frances Fitzgerald.
Mr Justice O'Neill was asked to review allegations of wrongdoing contained in two protected disclosures made in early October.
The report sets out in detail the allegations contained in the disclosures.
The report was to investigate allegations of wrongdoing contained in the disclosures, to make any inquiries considered appropriate and report back to Ms Fitzgerald.
But the department says: "In view of the nature of those allegations and the fact that third parties are mentioned the report is being referred to the Attorney General for her advice on how to proceed - including the question of what material might properly be put in the public domain, having regard to the rights of all concerned."
The statement adds that Tánaiste and Justice Minister Frances Fitzgerald is "very grateful" to Mr Justice O'Neill.
When the advice from Attorney General Máire Whelan is received, the Tánaiste will bring forward proposals to Government.