The Football Association of Ireland (FAI) has said it is "unable to accept" an invite to an emergency meeting of the Oireachtas Sports Committee.
Committee chair Fergus O'Dowd had invited representatives of the FAI to attend tomorrow's meeting following the publication of the association's accounts last Friday.
The accounts revealed that the association's liabilities stand at over €55 million.
The FAI had previously said it 'remained available to meet' with the Oireachtas committee.
However, in a statement today the FAI said it informed the committee this morning that it would not be appearing tomorrow.
The organisation said: "The focus of the Board at this moment in time remains the refinancing package that will guarantee the future of the FAI and safeguard jobs, as well as the appointment of an Independent Chairperson and Independent Directors.
"As key Board members and senior executive staff are required at meetings vital to the financial restructuring and the appointment of an Independent Chairperson, it is not possible for the FAI to appear before the Oireachtas Committee on this occasion."
The statement adds: "The Board remains committed to appearing before the Committee on a date when the appropriate representatives are available."
Deputy O'Dowd confirmed the association had cancelled tomorrow's meeting.
FAI have cancelled tomorrow meeting with Dail committee
— Fergus O'Dowd (@Fergusodowd) December 10, 2019
Sports Minister Shane Ross will also not attend tomorrow's meeting.
Speaking earlier today, Independent Senator and member of the committee Padraig Ó Céidigh said he would like if the meeting was postponed until both the minister and the FAI can attend.