FAI chief executive Fran Rooney last night denied any wrongdoing in relation to a number of issues raised in a letter of complaint about him that was sent by senior members of the association's staff to its president, Milo Corcoran, and distributed for the first time to members of the organisation's board at yesterday's meeting in Dublin.

The new letter was signed by Peter Buckley, Pat Costello and Tadhg O'Halloran, who had also penned the document which prompted yesterday's meeting. It deals with what the three see as an unjustified claim by Rooney this week he has been obstructed in his attempt to implement what he has said is the final recommendation of the Genesis report - the appointment of four executives to oversee the main areas of the association's operations.

A number of specific issues are also raised in relation to Rooney's actions since becoming the association's chief executive in May, 2003.

The first is that he failed to pay a bill for a lunch he hosted at Patrick Guilbaud's restaurant in Dublin for the members of the old board on the day of its last meeting last December. Around 20 people attended the meal but when contacted by an FAI staff member on Wednesday night the restaurant said payment had never been received. Last night Rooney said, "That's a personal matter and nothing to do with the FAI."

It is also claimed merchandise costing €150,000 and bearing the new FAI logo but which can't be sold at present because of the terms of an existing deal between the association and Umbro was ordered at the behest of Rooney. Matters appear to be complicated by the fact Rooney is said to have held talks recently with one of Umbro's major rivals.

"At a recent board meeting," said Rooney last night, "it was agreed I would engage in direct discussion with Umbro with resolving any issues that were outstanding."

The letter also reveals the contracts with two of the association's biggest sponsors, Eircom and FIAT, have not been signed despite both having been agreed many months ago. In relation to the Eircom deal Rooney said last night "a number of issues need to be resolved before we can sign the document". In relation to FIAT he said, "There was one small change required to the document. I understand that it was being made this week and it is ready for signing."

On the question of Genesis the letter's three authors question at length the progress made in relation to staffing within Merrion Square since Rooney was appointed in May of last year.

Amongst the issues raised it is stated, contrary to the recommendations of the report, there is an almost complete lack of staff or management meetings, a reduction in total staff numbers of round 15 per cent has increased the workload of those remaining and that the lack of clear lines of command, adequate internal communications or a reasonable attempt to address the needs of staff have reduced morale within the organisation to an all-time low.

Questions were also raised yesterday in relation to the account of the chief executive's office with the association's ticket office.

It was reported a "substantial five-figure sum" is due in respect of tickets for home games played over the period of time since Rooney was appointed. Most of this money is accounted for by complimentary tickets given to politicians, sponsors, visiting dignitaries and other guests of the association and is clearly the result of an internal accounting procedure.

Rooney said last night, "My office is working with the ticket office to reconcile any amount due and they expect the matter to be resolved shortly". He added he was not aware of any amount owed personally by him for tickets.

The board looks set to meet again on Wednesday when, it is intended, a process of considering the various matters before it can be initiated.

The meeting yesterday had convened to consider two earlier letters received, one from the same three managers, which made a number of criticisms in relation to Rooney's management style and one from Bob Breen which questioned Rooney's handling of the club licensing scheme.

The meeting broke up when it was decided that further legal advice was required before board members could start to consider any of the issues raised.

Specifically, it seems, the directors of the association wanted to ascertain whether they could deal with the matters raised in Rooney's absence. It is not yet clear whether the chief executive will be invited to attend the board's reconvened meeting but Rooney said last night, "I will respond to the board in relation to any of the issues when given the opportunity to do so."