The Mother and Baby Homes Commission report has been submitted to a Garda unit specialising in child abuse.
The Sunday Independent reports the Garda National Protective Services Bureau will examine the report for possible criminality.
That includes allegations of rape leading to pregnancies, as well as potential sexual and physical abuse within some of the State-run institutions.
Gardai are advising anyone who wishes to make a complaint in relation to the report to go to their local garda station.