Rotherham chief executive Jim Kilfoyle has rejected the derogatory claims made against his club regarding the reason for their rejection from the Zurich Premiership.

The National League champions found their route to the top flight blocked on Thursday when English Rugby Ltd concluded they did not meet minimum criteria required of promoted clubs.

ERL chief executive Francis Baron and chairman Graeme Cattermole painted a picture of almost complete ineptitude in Rotherham's dealings with independent auditors PMP and insisted that the supposed ground-share deal at Millmoor amounted to little more than five lines on a fax, which could not be classed as a legal document.

Rotherham have pledged not to appeal against the verdict, and instead will accept a £720,000 'parachute payment' in readiness for another attempt at promotion next season.

However, chief executive Jim Kilfoyle insists the club do not accept the reasons behind their exclusion.

"We are pleased with the way we optimise our resources - and we can not afford to waste those resources on legal disputes," he said.

"We wish to focus our future expenditure on players and facilities and therefore repeat the fact that we acknowledge the report and accept the decision but not the reasons given for it."

Contrary to ERL claims, Kilfoyle insisted a draft 'Long Form Agreement' to play at Millmoor was in place by March 25, ahead of the March 31 deadline, but as the PMP report contained no comments or conclusion, believed documentary evidence of the deal was not required.

He then claimed ERL failed to offer an agenda for a scheduled April 30 meeting with the club, forcing Rotherham to fax the initial Heads of Agreement terms on May 2, which Cattermole so scathingly dismissed.

"The reality is that an agreement was and is in place," he said.

"We accept that there were concerns at Millmoor - but these were of such a minor nature they could be easily remedied.

"The facts are that we are playing at Millmoor for the next three seasons and have already spent money on the preparation of the pitch."

Kilfoyle also claimed interviews had been held for the administrative positions ERL claimed did not exist within the club and appointments would have been made upon their promotion.

"It is very difficult to have such a complete off-field administration in National Division One and spend money on players and facilities," he said.

Kilfoyle also rejected claims that Rotherham had entered into discussions about a possible relocation to Oxford, which was also used against them by Cattermole and Baron.

"To bring in a complete irrelevancy in like the Oxford is pointless," he said.

"Along with other clubs, we were approached by the owner of the stadium with an offer. He then made contact with the RFU in pursuit of his own interests.

"We always expected to pass the criteria and will not be drawn into a mud-slinging exercise.

"But the audit process has had no pilot, has never been tested and has been excessively harsh.

"We take exception to comments which criticise our efficiency. We have had the success that we have had because of our efficiency.

"We will not make disparaging remarks about alleged inefficiencies of others.

"Suffice to say that we believe that we have been efficient - and the perceptions of others might not be accurate."