Bates alleged earlier this week that FA staff had received unauthorised loans for "anything from holidays to home improvements".

Acting chief executive David Davies insisted that any loans were made in the proper manner.

But Bates now claims Kelly, who recently resigned following controversy over a £3.2m grant to the Football Association of Wales, was himself a recipient of a loan.

Kelly: I've done nothing wrong

The Daily Mirror quotes Bates as saying: "Why did Graham Kelly, who earned £189,000 a year get a £10,000 interest-free loan.

"The FA should be acting for the benefit of the game - instead it seems to be operating for the benefit of people within the FA itself."

Kelly admits receiving a loan but insisted: "I have nothing to apologise for in this respect.

"It is a piddling matter. What does it mean? Are we not really talking about people making political capital out of a minor issue?"

Bates is ready to stand as an interim FA chairman is current boss Keith Wiseman steps down next week.

He is expected to face a vote of no confidence when the FA Council meets on Monday and Bates is ready to put himself forward as a modernising force.