Sport Ireland CEO John Treacy will go before the Oireachtas Transport, Tourism and Sport Committee this afternoon to discuss the governance, oversight and scrutiny of the Football Association of Ireland (FAI).

Treacy's appearance at Leinster House comes nearly three weeks after the FAI's then CEO John Delaney confirmed he gave the soccer association a €100,000 "bridging loan"to help it through what he described as a short-term cash flow problem.

In a statement on behalf of Delaney, the FAI said the loan was given in April 2017 and repaid in full to their CEO in June of that year.

After Sport Ireland first sought "urgent clarification" from the FAI about the loan, they today said the association "did not sufficiently explain" the circumstances of the arrangement.

The FAI are due to appear before the Oireachtas on 10 April.

Here are five questions RTÉ Sport feels Treacy needs to answer this afternoon.

1. Have Sport Ireland sought further clarification from the FAI about the 'bridging loan?

A Sport Ireland statement, seen by RTÉ, that is due to be delivered by Treacy at the Oireachtas tomorrow afternoon, says that the FAI "did not sufficiently explain" the circumstances of the €100,000 loan from Delaney to the association.

After the FAI confirmed Delaney had given them the loan, Minister for Sport Shane Ross requested Sport Ireland to write to FAI President Donal Conway on 19 March to seek urgent clarification from the FAI board on the circumstances of the loan and its repayment. 

"Sport Ireland received a response from the President of the FAI, which acknowledged the loan of €100,000 to the FAI by its then Chief Executive," the Sport Ireland statement to be presented tomorrow reads.

"However, the contents of the FAI letter 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."

The FAI did not respond when contacted by RTÉ Sport for comment on Sport Ireland assertion they did not respond to a second letter seeking clarification surrounding the bridging loan.

2. What reason did the FAI give Sport Ireland when requesting the early draw-down of state funding between 2015 and 2018?

Between 2015 and 2018 John Delaney requested early access to State funding before it had been approved. 

In 2015 Delaney predicted the FAI would have a healthy profit at year's end regardless of qualification for the following summer's Euros and in 2017 he described 2016 as having the association's "biggest [financial] turnover ever".

The then FAI CEO, speaking in June 2017, said: "Twenty million euros went into grassroots football and underage football last year, so we fund the game significantly. The question is how much more do we put into the game or do we reduce our debt entirely and that’s a big decision for the FAI board in the first six months of next year." 

3. Why have Sport Ireland sought reconfirmation that all State funding provided to the FAI was spent to the intents and purposes outlined in approved submissions?

In the statement Treacy will present to the Oireachtas on Wednesday, Sport Ireland claim they’ve sought reconfirmation that all State funding provided to the FAI has been spent for the purposes intended and in accordance with approved submissions.

"More detail was also requested by Sport Ireland in order to assess compliance with the terms and conditions of grant approval," the statement reads.  

"Sport Ireland also sought re-confirmation that all State funding provided to the FAI has been spent for the purposes intended and in accordance with approved submissions."

The statement also outlines that Sport Ireland's primary aim and responsibility is the security of, and return of, investment for the approximately €2.9m in Exchequer funding invested in the FAI on an annual basis.

It states: "To that end, Sport Ireland is satisfied that effective control mechanisms and frameworks are in place with regard to our investment in the FAI.

"Sport Ireland is satisfied that our funding invested in the FAI is fully accounted for and expended on the purpose for which it was intended.

"This is verified on an annual basis by our financial controller based on reviews of the FAI's financial statements and signed auditor statements stating that all our grant was expended for the purposes for which it was intended."

4. What measures are in place to ensure the FAI and others who benefit from Sport Ireland funding are implementing the required governance structures?

Sport Ireland themselves say that adopting their strict governance code will: reassure funders that finances are being managed by a well-run organisation; increase transparency; help avoid serious risks; help your organisation achieve its goals faster; reduce costs. 

Sport Ireland's main aim is, they say, "the security of, and return of, investment for the approximately €2.9m in Exchequer funding invested in the FAI on an annual basis".

5. Have Sport Ireland sought further information about the recent changes and appointment announced by the FAI and would they have been expected to have been consulted in advance?

On 23 March, just after the Republic of Ireland's 1-0 win in Gibraltar, the FAI released a statement that confirmed Delaney was stepping away from his role as CEO and would immediately take on the new position of Executive Vice President. Rea Walshe was named as the association's interim CEO.

Sport Ireland was not formally informed about those structural changes until two days later, on 25 March, by letter.

"Notwithstanding a media release from the FAI on Saturday, 23rd March, the letter of 25th March was the first occasion on which Sport Ireland was formally notified of the review of the organisation's senior management structure, and the creation of the new role of Executive Vice-President," the Sport Ireland statement Treacy will present tomorrow reads.

"Sport Ireland was not consulted on the commissioning or the preparation of the report. Sport Ireland has not received a copy of the report."

Watch the Oireachtas Committee Hearing on RTÉ News Now, the News Now app and RTÉ.ie/sport.