The FAI has written off a loan of almost €71,000 that was given to the Limerick and District League (LDL) in 2013 when John Delaney was chief executive of football’s governing body in the Republic.

The FAI finance department contacted the LDL in January 2024 seeking an update on an outstanding loan of €70,739.20.

However, in May 2024, following a “detailed internal review”, the association informed the Limerick committee that repayment of the “long-standing balance” was not being sought due to inadequate records.

“During the year-end process for the 2023 financial accounts, the FAI carried out an extensive review of aged debtors,” said an FAI spokesperson.

“This was wide-ranging but did include a long-standing balance relating to the Limerick [and] District League. The overall process resulted in a write down of legacy balances that did not have adequate records to justify their retention on our accounts.”

The association stated in correspondence with former and current LDL committee members that Sport Ireland “considers the matter closed”. but the reason for the loan being provided in the first place, and how it was spent, remain unclear.

The FAI has uncovered a number of outstanding and unexplained historical loans, The Irish Times understands.

“The association also engaged with Sport Ireland in relation to the matter, who considered the FAI’s approach to be appropriate,” the FAI spokesperson continued. “The loan no longer exists in the association’s accounts, there is no liability and that position was clearly communicated with those involved in May 2024 and has been reiterated on multiple occasions.”

The loan is one of the issues raised by Belfast-based solicitor Kevin Winters from KRW Law, who is representing five of the 11 members of the LDL committee who were stood down by the FAI in June 2025. They were stood down after FAI president Paul Cooke highlighted “allegations of derogatory behaviour and inappropriate conduct from people involved at committee level”.

After Sport Ireland chief executive Úna May expressed concern to the FAI about the governance of Limerick football, Minister for Sport Patrick O’Donovan said he would consider restricting State funding over the handling of complaints relating to bullying and harassment.

Several individual volunteers within Limerick football made complaints through the FAI-recommended Raise A Concern service before consultancy company RSM took up the investigation last year.

RSM concluded their investigation in December without any sanctions being recommended after complainants did not agree to reveal their identities or share transcripts of their statements with LDL committee members.

“The FAI does not accept that committee members were entitled to the identities of complainants,” said the FAI this month in a letter to KRW Law. “The concerns were raised through the confidential reporting mechanism, Raise A Concern, and subsequently through RSM.

“In that context, complainants requested that their identities not be disclosed and RSM were entitled to accede to those requests.”

Concerns have been raised to The Irish Times about how the process played out from two people who made complaints to Raise A Concern and subsequently RSM.

Current and former members of the LDL committee, represented by Winters, have also been critical of the FAI’s role in the process.

In July, Christy O’Dwyer was re-elected chairperson of the LDL and Turlough McNamara returned as secretary. O’Dwyer and the former LDL chair Ger Smyth are represented by KRW Law, along with Mike O’Regan, Joe Pond and Karen O’Callaghan.

On August 19th, KRW Law wrote to FAI chief executive David Courell seeking clarification of each complaint towards individual members of the LDL committee, a retraction of suggestions of wrongdoings by his clients, a written apology from the FAI and confirmation “of whether the FAI intends to reopen, review, or correct the flawed investigative process”.

“Our clients remain deeply concerned that the FAI has never identified any regulatory, constitutional, or disciplinary basis for the decision to stand down the entire committee in June 2025,” said Winters in his letter to Courell.

“The FAI’s refusal to clarify this position has left each of our clients in a position where their reputations have been irreparably damaged throughout the Limerick football community.”

He added: “The process adopted by the FAI was fundamentally flawed.”

In a response to KRW Law on September 1st, the FAI made a robust defence of their position, stating: “After careful consideration, the FAI closed the review because the material was not available in a form capable of being put to respondents in a manner consistent with fair procedure.

“Far from constituting a breach of due process, the closure of the review reflected the FAI’s position that fair procedures could not be compromised. Accordingly, the FAI does not accept that your clients were denied natural justice.”