A league-based football championship format would not see a greater financial return for the GAA, according to the organisation's finance department.

On Thursday night, county treasurers were informed by GAA director of finance Ger Mulryan that the pre-2018 qualifier system would yield greater gate receipts than either the league-based format or the four eight-team provincial conferences.

Earlier this week, the main finding of a financial review seen by RTÉ Sport and undertaken by Conor O'Donoghue, a member of the GAA's Calendar Review Task Force Committee, stated that the GAA could be in line for an annual €10m gate receipt bonanza if it adopts the league-based option.

However, the finance department in Croke Park, while stressing they have no preference for any of the three options that will be voted on at a Special Congress on 23 October, are estimating that a football season featuring the qualifiers and the Tailteann Cup (Proposal C) would bring in a net €19.6m.

The provincial conferences option (Proposal A) would earn €19.3m and the All-Ireland SFC League (Proposal B) €18.8m, a reduction on the Super 8 season of 2019.

In a further analysis of the findings from the calendar review taskforce, it was felt that the figures were inflated, particularly the projected average attendance of 18,500 for All-Ireland SFC League games. Average league attendances in Division 1 of 8,000 to 9,000 in 2018 and '19 were considered as a more realistic projection.

The finance department also envisage attendances for a league-based format to increase by 20% because of more games, but don't see increased gate revenue accruing.

The Gaelic Players Association (GPA), who favour the introduction of a league-based format, welcomed the publication of the finance department's figures which it said projected "no meaningful financial impact" should Proposal B get the green light.

A statement from the GPA to RTÉ Sport read: "The Gaelic Players Association are delighted that the GAA has confirmed that there will be no meaningful financial impact should Proposal B be backed at Special Congress, with only a 4.1% difference between any eventuality using the GAA's surprisingly conservative attendance figures.

"Given that this has been a concern expressed, we're happy to see it now clarified as it should put delegates’ minds at ease on this matter.

"The decision can now be made solely on the widely acknowledged need for change, fairness to all counties and the development of players and counties across the country."

As neither the director general nor president of the association have spoken publicly on the restructure vote, this contribution from the Croke Park accountants could be pivotal in how next Saturday's vote goes.