Allegations of collusion and a lack of accountability were levelled at the Bermuda Football Association last night after Devonshire Cougars' appeal against their expulsion from the FA Cup final was thrown out.

The BFA's appeals committee notified the Premier Division side of their fate yesterday afternoon after upholding the Association's decision to kick Cougars out of the Cup for fielding banned midfielder Kori Goddard in the semifinal victory over Prospect .

Cougars had alleged that the BFA had not followed protocol when they notified an officer of the club by fax that Goddard had racked up too many yellow cards and was ineligible for the game rather than secretary Elsworth Christopher.

But the BFA denied this was the case and said they had done everything in their power to inform the club prior to the match taking place.

Last night Christopher said the matter was not at an end, saying he was just putting the finishing touches to a letter to be sent to the Ministry of Sport calling for an independent panel to be set up to look into the incident.

Referring to the letter informing him of the appeals committee's decision, Christopher said: "They said they had dismissed the appeal because the FA were not compelled to give information to clubs concerning the suspension of players and that they had been doing it as a favour.

"I contend that it is their business to inform clubs when players reach that particular plateau. If they were doing that, it's a strange thing because they have always done it and at no time have I ever heard that, and I've attended BFA meetings long before any of those fellows got into office."

Christopher said the appeals committee had heard that the BFA had "made a habit" of calling the female officer at the club and considered her the official contact at Cougars.

"They used the fact that last August, while I was abroad, they called her about registration and she responded. That's the only instance where they have been able to say that she was the link between us and the Association. I differ greatly from that (view)."

Suspicions arose in Christopher's mind, he said, when he first opened yesterday's letter containing the ruling.

"When I read the letter I immediately felt that there was some collusion between the appeals committee and the executive officers of the BFA," he alleged. "One of the reasons I felt this, was that I, mistakenly or foolishly, thought that an appeal would be won or lost on the points that you put forward in your appeal.

"I appealed on what (information) I received from the Association, my appeal was based on that. I wanted to show them that there was something inconsistent in what they did.

"But the committee based their decision on responses that the officers of the Association had made to what we had said. I don't mind arguing the point, but if they are going to give the Association the meat of our appeal for them to contradict, then surely we should have had the chance to show the inconsistencies (of their argument), and had a chance to read their statement, and, if so, to challenge it. But, no, they didn't do that."

Christopher said he hoped to meet with Brenton Roberts, Director of Youth, Sport and Recreation, today as he stepped up his fight to clear his and Cougars' name.

"My club has been aggrieved by what is going on and as a result I would hope that a disputes tribunal will be set up so that the frustrations that my club has had over this issue can be aired," he said.

Christopher said the matter had now become much more important than winning the Cup.

"Right now, we couldn't care less if we are in the FA Cup or not," he said. "However, I would wish that certain aspects of the operation of the BFA now come under scrutiny because I don't think that that should have happened to us.

"As it has happened to us I am going to see if we were dealt with unjustly or whether the BFA has the right to move in any fashion that they want to without fear of somebody challenging them. Right now, this is a challenge to the BFA."

Christopher said the ruling had "grave implications" for every other club in the league.

He said the matter had been "so simple" but had now been "blown out of proportion" and he was determined no other team would go through what his had.

"Too many of our clubs, when faced with the BFA, have to be very, very submissive and we are not doing that now," he said.

Christopher said he was not seeking revenge by asking for the resignation of officers at the BFA, rather he wanted to see a set of rules drawn up and those administrators currently in position adhere to them rigidly.

"Not people trying to work things out off the top of their head; not people trying to call people to get a favour here or call a person and get a favour there or thinking that the Association is run on good deeds or good intentions," he said. "I want a standard set of procedures so that if you are on the wrong side of it, cap me."

Christopher said he was passionate about football and was involved in administration for the betterment of the sport. He took great exception, he said, to some of the allegations and comments levelled at him and his club over the past fortnight.

"The playing of that game has become secondary. What is most annoying to me is that many people have maligned the club, calling the club thieves or have said we have tried to mislead," he said. "Some of us have been the subject of ridicule within our immediate community and within the Island as a whole. I have listened to some of the talk shows and people have said `Who does that fellow think he is?'

"I have tried to be polite and tried to do everything in the right way and I have not tried, in any way, to tear down an Association of which I have been an integral part.

"However, I think we are now left with no alternative. I will now openly question a lot of things that the BFA is doing."

A call to David Sabir, general secretary of the BFA, was not returned yesterday afternoon, but President Larry Mussenden did confirm the decision of the appeals committee.

"I will confirm that the appeals committee did dismiss the appeal by Devonshire Recreation Club and they did that in the form of a written judgement," he said last night. "The BFA made that judgement available for Devonshire Recreation Club.

"The executive committee has a meeting tomorrow (today) and it's my intention to discuss the letter with the officers during the day and then with the executives at the meeting."

Interestingly, as the matter would now appear done and dusted as far as the BFA is concerned, Mussenden added finally: "At that point we will consider the way forward."