Bray Wanderers say they are 'entirely unaware' of claims that invoices, that were used to claim state grants for work on the Carlisle Grounds, failed to appear in the club's accounts.

The Irish Mail on Sunday today reported that the club is being investigated by the Garda Fraud Squad.

However, following these allegations, Bray released a statement saying they had "never been contacted by An Garda Siochana" regarding any irregularities.

The statement also seemed to suggest unidentified individuals were attempting to destabilise the club: "The club has become aware of attempts to prevent the proposed new administration taking place and canvassing the club to engage in a commercial property development of the Carlisle Grounds."

The newspaper reported that two whistleblowers, who formerly worked for the League of Ireland club, submitted a dossier to the Department of Transport, Tourism and Sport, alleging that the work outlined in the invoices - dating from 2007 and 2008 - was never carried out.

"Bray Wanderers secured a total of €1,463,500 in Government funding between 1998 and 2009," the Mail report said.

"In that time, it spent only €927,212 on capital fixtures and fittings."

Bray narrowly avoided relegation from the SSE Airtricity Premier Division last season and were recently taken over by the McGettigan Hotel group, who own the Royal Hotel in the town.

Full statement from Bray Wanderers:

"In October last, officers past and present of the club met with officials from the Department of Tourism, Transport and Sport concerning grant-aid to the club under various Sports Capital Programmes.

"One of the conditions attaching to grant approvals was that the project might be subject to inspection by representatives of the department. The club was selected to form part of the department’s 2014 Capital Inspection Programme.

"This inspection duly took place on October 9th last. The club provided all information requested and cooperated fully with the department’s inquiries.

"The club has heard nothing further since then and is not aware of any issue arising from any sports grants received at any time by the club. It has never been contacted by An Garda Siochana and is entirely unaware of any Garda investigation.

"The club has been and is always prepared to provide the fullest cooperation with the Department of Tourism, Transport and Sport and An Garda Siochana.

"The club’s financial books and records are and have been independently audited each financial year and its affairs are entirely compliant. There have never been any issues raised concerning irregularities in its accounts, including for the years 2006, 2007 and 2008.

"Regrettably, over the past few weeks the club has become aware of attempts to prevent the proposed new administration taking place and canvassing the club to engage in a commercial property development of the Carlisle Grounds. The club do not accept that this is the way forward.

"Bray Wanderers are committed to keeping Premier League football in the town, to keeping the Carlisle Grounds open for football and prevent it falling into the hands of property developers, and to move forward with the exciting plans for the coming season and beyond with new investors, local youth and football clubs and the involvement of an enthusiastic community.

"As is well known the new administration were not involved in the years 2006 to 2008 when there was an entirely different Board of Directors in control. However, we will cooperate with any official enquiry and will continue to try and get the community of Bray focused on our football and community endeavours."