The Roscommon GAA financial crisis took another twist yesterday with the county board disputing former chairman Stephen Banahan's claim that his company account was used as "a facility for the board".

Banahan made the claim in a statement that was read out to a meeting of the board on Thursday night, but yesterday the board hit back by saying that they had no arrangement with the company (BLSB Ltd).

This latest development deepens the crisis in the county, which only discovered in the past few months that it has a debt of €1.4 million.

County board secretary Frank Dennehy issued a terse reply to Banahan's statement yesterday saying: "Any transactions that took place between BLSB Ltd and Roscommon County Board were done without the authority or knowledge of the county board."

A Croke Park report into the financial mess revealed that €60,000 of board cash had been transferred to the bank account of BLSB Ltd, but that this money had later been repaid.

In his statement, Banahan said: "I wish to state that my company, BLSB Ltd, was used as a facility for the county board. All monies transferred from the county board to this account have been transferred back and neither my company nor myself made any gain from these transactions."

Banahan was not available for comment yesterday and his statement did not outline how the "facility" worked. However, the board's rejection of his claims will create further controversy in a county reeling from the seemingly never-ending bad news.

Meanwhile, the treasurer of the cash-strapped board has denied he is about to resign his position, after he excused himself from a finance committee set up by the board. Thursday night's board meeting was told that Dominic Connolly had asked not to be included on the committee which will oversee the board's finances in the coming weeks.

Finally, Roscommon are commencing their search for a new manager of the senior football team. Clubs have been given until Monday week to put forward nominations for the job left vacant by Val Daly.