Sport Ireland has said the Football Association of Ireland (FAI) has not sufficiently explained a €100,000 loan given to the organisation by former CEO John Delaney.
The governance body, which part-funds the FAI, said it was never made aware of the loan until media reports in the last few weeks.
It recently emerged Mr Delaney loaned the FAI €100,000 to address what it called cash flow problems.
Sport Ireland said it was never made aware of the loan, despite it being in the terms and conditions of grant approval that any deterioration in financial situation is flagged.
The head of Sport Ireland is due at the Oireachtas Sports Committee on Wednesday - these claims are from John Treacy's opening statement.
He said they have sought an explanation from football's governing body.
However, Mr Treacy said the reply "did not sufficiently explain the circumstances of this loan and its repayment, nor fully address the matter of compliance with Sport Ireland's Terms and Conditions of Grant Approval."
He also said the €100,000 loan was not disclosed as a separate note in the 2017 Financial Statements and this information was not made available to Sport Ireland "at any stage."
Sport Ireland gives the FAI more than €3m a year in funding.
The statement noted that three separate audit firms in the past have assured the organisation that the money is accounted for and being used properly.
Sport Ireland has no role in funding the professional side of the FAI - which would include the salary of the CEO and rental payments that were made to Mr Delaney.
Oireachtas committee meeting
Ahead of the Wednesday meeting, chairman of the Oireachtas Sports Committee Fergus O'Dowd TD, said: "The committee has scheduled a meeting with the FAI in eight days time, and in advance of that meeting the input of Sport Ireland as the body responsible for governance, oversight and scrutiny of sporting bodies is most welcome.
"Public confidence in the administration and management of sport is important, and with that in mind our fellow citizens and this committee expect all sporting organisations in receipt of public funding to be fully transparent and accountable when they come before us.
"The April 10th meeting will be an opportunity for the FAI to engage in relation to same."
Deputy O'Dowd added: "This week, we welcome the opportunity to engage with Sport Ireland, the organisation which plans, leads and co-ordinates the sustainable development of competitive and recreational sport in Ireland - their vision for sport is one which this committee shares."
Main image: FAI executive vice-president John Delaney seen at the UEFA Euro 2020 qualifying round at Dublin's Aviva Stadium | Image: ©INPHO/Ryan Byrne
Reporting by Sean Defoe | Additional reporting: Jack Quann
