The FAI board has said it is "unable" to attend Wednesday's emergency Oireachtas Committee meeting. 

The Joint Oireachtas Committee on Transport, Tourism and Sport had invited the FAI, Minister for Sport Shane Ross and Sport Ireland to the meeting to discuss the dire financial situation at the association.

Minister Ross and Minister of State Brendan Griffin issued a statement on Monday saying that they would be happy to meet the committee but not before progress is made on restoring funding to grassroots football.

This morning, the FAI released a statement saying that it will not be in attendance because they are currently focused on a refinancing package that will "guarantee the future of the FAI and safeguard jobs".

Last Friday, the FAI disclosed that the organisation has current net liabilities of more than €55m, with auditors Deloitte unable to guarantee that the governing body can continue as a going concern.

"The Board of the Football Association of Ireland has this morning informed the Joint Committee on Transport, Tourism and Sport that it is unable to accept an invitation to appear before the Committee on Wednesday, December 11th," the FAI statement read.

"The focus of the Board at this moment in time remains the refinancing package that will guarantee the future of the FAI and safeguard jobs, as well as the appointment of an Independent Chairperson and Independent Directors.

"As key Board members and senior executive staff are required at meetings vital to the financial restructuring and the appointment of an Independent Chairperson, it is not possible for the FAI to appear before the Oireachtas Committee on this occasion.

"The Board remains committed to appearing before the Committee on a date when the appropriate representatives are available."

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Committee Chairperson Fergus O'Dowd has confirmed to RTÉ that the FAI will be invited again to appear before the committee on 18 December.

"The FAI were invited by the committee, they agreed to come in yesterday, the clerk of the committee spoke to Rea Walsh, the FAI's company secretary, all the arrangements were made and, hey presto, they are not showing up," Mr O'Dowd told RTÉ Radio 1's Today with Sean O'Rourke.

"We can't compel them to attend but I do know the public have a huge interest in what is happening and what will happen, people are disgusted with what has gone on, they are shocked and horrified, we were anxious to put pressure on the FAI to have the new directors appointed. An independent chair is a key issue."

The Minister for Sport Shane Ross and Sport Ireland representatives will also address the meeting on Wednesday week.