SOCCER/FIFA Congress: FIFA'S civil war exploded into fresh acrimony yesterday as rival officials traded insults about the tenure of the president Sepp Blatter, with his opponents claiming that the organisation is close to bankruptcy and that they have been gagged from revealing its true financial position.

With the start of the World Cup only two days away, those who run the game converged here yesterday for an extraordinary congress called to discuss FIFA's finances. But the meeting descended into dissent and chaos, one day before Blatter seeks re-election as president against Issa Hayatou of Cameroon.

Opponents and supporters of Blatter argued outside the five-star hotel where the congress took place, accusing each other of besmirching the name of the organisation. During the congress there were extraordinary scenes as Blatter was booed and whistled at by opponents who accused him of orchestrating proceedings so that only his supporters could speak.

The attack on Blatter was led by David Will. Scotland's FIFA vice-president is head of the independent audit committee which was set up two months ago to assess FIFA's finances, but he claims to have been stopped from announcing his conclusions.

Instead, all 204 representatives of the national associations that make up FIFA were presented with a report on its finances which suggested that it is not in the red at all.

Will said: "I asked Blatter if I could take the podium three times and I was refused each time. I was gagged. I was planning to give a balanced view about the finances of FIFA because I am seriously concerned about them. We were presented with a long report that everything is fine, but according to my view everything is not fine.

"The figures that have been presented are correct, I am not challenging that. What I am saying is that they have been presented in disguise because the true position is that money has been taken from the future and used in the present."

Will alleged on Monday in a letter sent to all the national associations that FIFA had lost £215 million during Blatter's four-year reign and that money expected from the 2006 World Cup was already being spent.

During the final session on FIFA's finances, Blatter took questions only from representatives of countries - India, Jamaica, Libya, Papua New Guinea, Cayman Islands and the Seychelles - that are known to support him. There were shouts of "ask a question" as those representatives sang his praises and criticised his opponents, prompting boos and jeers.

Not a single representative of a national association that is known to oppose Blatter was allowed to speak.

At one stage Dr Chung Moon-jong, president of the South Korean FA and a FIFA executive committee member, pointed at Blatter and shouted: "There is only one man responsible for FIFA's problems."

"I want to say that this has been an absolute disgrace," England's Adam Crozier said afterwards. "The reality is that FIFA has already lost 572 million Swiss Francs (€391 million) at a time when football all over the world was making spectacular gains."

Blatter denied that he had manipulated events. "I said that no members of FIFA's executive committee would be allowed to speak and that includes David Will," he said.

"He will have his chance to speak today. We have to stick to the principles that have been established.

"If you have 30 people who want to speak and only two hours remaining then it is impossible to give the floor to everybody."