Former sports minister Bridget McKenzie has rejected suggestions she changed a list of sporting clubs earmarked for Commonwealth funding after Parliament was dissolved for the 2019 election, and the Federal Government was placed into caretaker mode.

Key points: Senate Estimates heard the final list of successful sporting clubs under the controversial grants program was changed after the election was called

Senate Estimates heard the final list of successful sporting clubs under the controversial grants program was changed after the election was called Former sports minister Bridget McKenzie said she signed off on the list of clubs days prior to Parliament being dissolved

Former sports minister Bridget McKenzie said she signed off on the list of clubs days prior to Parliament being dissolved She said any changes after that happened without her knowledge

Evidence to the Senate this week added further criticism of how the $100 million Community Sport Infrastructure Grants program was managed, including accusations the offices of Senator McKenzie and Prime Minister Scott Morrison were still tweaking the final list of projects in the hours after the election was called on April 11, 2019.

Senator McKenzie has kept a low profile since resigning from Scott Morrison's frontbench in the wake of the saga, but took to her personal website to distance herself from the evidence.

She said she believed there had been "administrative errors" in the process after she signed off on a list of projects on April 4.

"This included nine new and emerging projects which, it must be emphasised, had been identified and sent to Sport Australia in March for assessment in line with program guidelines," she said in a statement.

"I did not make any changes or annotations to this brief or its attachments after 4 April 2019.

"My expectation was that the brief would be processed in a timely and appropriate manner."

The controversial colour-coded spreadsheet of successful clubs fuelled claims of political bias. ( ABC News: Matthew Doran )

Senator McKenzie did not outline who she believed had been responsible for the changes.

"I have always taken responsibility for my actions and decisions as a minister, and this includes actions by my office," she wrote.

"I was the minister for sport and therefore ultimately and entirely responsible for funding decisions that were signed off under my name, including and regrettably, any changes that were made unbeknown to me.

"It is unfortunate to see a popular community program, which has delivered 684 projects, with 337 being delivered regionally, being undermined."

In January, the Australian National Audit Office released a scathing report about the program, accusing it of being politically biased in its allocation of funds to sporting clubs in marginal Coalition seats and electorates the Liberal and National parties were targeting at the May 2019 election.

Labor has used Senate Estimates to grill senior ministers and public servants over the saga, and has also established a separate Senate inquiry to investigate the matter.

A leaked spreadsheet, showing how sporting club applications were colour coded according to their electorate, fuelled accusations the program was run as a pre-election slush fund.

The Federal Opposition argued Mr Morrison and his staff were involved in the allocation process — a claim the Prime Minster has strenuously denied.

"You can't have taxpayer funds being allocated and changed and swapped around, without knowing who was making those decisions," Opposition Leader Anthony Albanese said, demanding Mr Morrison reveal who was involved.

"I don't know why this Government just can't come clean when they get a simple question and give a simple answer."

Reporters tried to ask the Prime Minister about Senator McKenzie's statement at a press conference today, but he said the focus of his media appearance was on the Federal Government's response to the coronavirus.