#INSERT type:image caption:La Liga president Javier Tebas is reported to be monitoring the situation closely. END#
Osasuna and Espanyol have denied any knowledge of match-fixing during their La Liga encounter in May.
Reports in Spain have suggested that Osasuna's 1-1 home draw with Espanyol is under scrutiny.
La Liga president Javier Tebas reported to be monitoring the ongoing situation after reports alleged that the two clubs had agreed to draw.
El Pais reported that money had been taken from Osasuna's accounts for no obvious reason.
Osasuna president Luis Sabalza, who replaced Miguel Archanco in the summer, called a news conference on Tuesday.
AS reported him as saying: "We were not [then] on the board of the club, but we will not cover up anything.
"The club is not aware of any buying of results. In any case, we went down."
He said money had been spent around the time under investigation without clear explanation, adding: "There are outgoings, around 1.5 million euros, that are not properly justified."
He said Tebas had told him that "if we cooperated, the club would not be punished, just individual persons responsible" and added: "If there is someone responsible, I would be delighted if they pay the price that is to be paid."
Director Pedro Baile said of the outgoings: "To conclude that this money was used for a certain end... that is what needs to be proved."
Espanyol vice president Rafael Entrena told his club's official website he was shocked that they had been mentioned in the reports.
"We want to be absolutely clear that RCD Espanyol de Barcelona had no participation in any match-fixing, nor in any irregularity," he said.
"We defend the purity and the sporting nature of the competition, now and always, and if the investigation shows that someone committed any irregularity they will have to face the consequences."
Espanyol goalkeeper Kiko Casilla echoed his words, with reports quoting him as saying: "I deny that there was match-fixing.
"We are all in agreement in the locker room with what the club has already stated.
"I remember that game, and there was nothing strange about it. All of this makes no sense. I don't know where this is coming from."
Espanyol finished 14th in La Liga last season, three places above relegated Osasuna.