Sport Ireland says the FAI has not sufficiently explained a €100,000 loan given to the organisation by former CEO John Delaney.
The governance body, which partly funds the FAI, says it was not made aware of the loan until media reports in the last few weeks.
It recently emerged John Delaney loaned the FAI €100,000 to address what the organisation said were cash flow problems.
Sport Ireland says it was never made aware of the loan despite such notification being in the terms and conditions of grant approval - that is, that any deterioration in the financial situation is flagged.
The head of Sport Ireland, John Treacy, is due at an Oireachtas Committee tomorrow. These claims are from his opening statement.
He says they have sought an explanation from football's governing body.
However, Mr Treacy says 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".
Sport Ireland gives the FAI more than €3m a year in funding.
The statements note 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.
