Scottish football authorities claim they had raised concerns about Rangers owner Craig Whyte’s business practices as far back as October.
The Scottish FA also rejected claims made by Mr Whyte that he had received reassurances from association officials that he would not be barred from being a football club director.
On Tuesday, SFA chief executive Stewart Regan responded to the claims made by Mr Whyte in the wake of his £200,000 fine for bringing the game into disrepute and ban from “any participation” in Scottish football for life, handed out by the authority’s independent judicial panel on Monday night.
Mr Regan said Mr Whyte’s response to the punishment reinforced his disregard for the football authorities in Scotland.
The SFA chief executive added: "We have noted the comments of Craig Whyte, which merely reaffirm his failure to accept any responsibility for the condition the club currently finds itself in.
"Suffice to say, he has been selective in his use of facts. We attended a meeting at the request of Ali Russell and provided no assurances to Mr Whyte in respect of his status as a director of the club.
"Indeed, we have documented evidence of our raising concern over Mr Whyte’s business practices to Collyer Bristow, from October last year until the week prior to the club entering administration. Since then, I have been involved in regular discussions with the club, the administrators, Duff and Phelps, and various interested parties, along with the board, to provide guidance, support and information. Clearly, we are responsible for governing the game and have initiated, through an independent inquiry, parallel disciplinary proceedings."
Mr Whyte told STV News he should have put the Ibrox club into administration last October, rather than on February 14 when Rangers owed £9m in PAYE, national insurance and VAT dating back to his takeover in May 2011.
Rangers were also fined £160,000 for breaching the SFA rules and the club had a 12 month player registration embargo placed on it. Administrators Duff and Phelps claimed the punishment was "draconian" and said they will appeal the decision.
Rangers manager Ally McCoist responded to the allegations made by Mr Whyte, He said "I think Mr Whyte had been fined £200,000, call me an old cynic but I would like a phone call from Mr Regan when he receives it. He has also been banned for life from being involved in any Scottish football club. Again call me an old cynic but I don't think he will be taking any sleeping pills to get to sleep tonight.
"We are suffering from the actions of an individual - the playing staff, the workforce within this great football club. That's the reason we are being punished - there is no other reason. It seems as though the non-payment of PAYE is the main bone of contention.
"None of us were aware that this was not being paid, everyone was stunned when we learned this. Deductions were made from the salaries of everyone at the club and no-one at the club did anything wrong, to my knowledge.
"But we have been made to suffer for it - it's an incredible situation. There are already one or two nails in our coffin - through no fault of this judicial panel and indeed the SFA - but this might be the final one."
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