The President of the Sierra Leone Football Association (SLFA) Isha Johansen and two other senior officials have been detained.
The country’s Anti Corruption Commission (ACC) picked the trio up after an FA Cup match on Wednesday.
An official at the ACC Patrick Sandy explained that they made the arrests due to lack of cooperation from the SLFA.
The trio denied any wrongdoing during questioning.
Johansen and SLFA vice-president Brima Mazola Kamara as well as secretary general Christopher Kamara spent the night in detention.
The move came just hours after the ACC started Operation Thunderbolt, that is aimed at intensifying their fight against corruption.
“We are investigating funds SLFA received from Fifa, the Confederation of African Football and the government of Sierra Leone as we have the mandate to do so,” Sandy added.
“We have invited them in writing and through other means to report to our headquarters but they disregarded our invitations.
“We wrote a letter to the SLFA scribe to submit documents relating to SLFA finances but they refused to cooperate.”
“Instead they wrote back stating that they are not accountable to us and it could be considered as political interference, as they are only answerable to Fifa.
“The ACC is not a political institution, we are independent.”
In the past the SLFA has insisted they are only accountable to football’s world governing body, Fifa.