Blackpool chairman Karl Oyston has claimed that Jose Riga was given sufficient financial support prior to his sacking on Monday.
The 57-year-old, who was appointed in June following a stint at Charlton Athletic, was axed with the Seasiders bottom of the Championship table.
Riga has criticised Oyston for not backing him in the transfer market as he attempted to reform a squad that was torn apart by summer departures, but the Tangerines benefactor has insisted that is just an "easy" excuse for the Belgian's shortcomings.
Asked if he thought Riga had not been given enough money, Oyston told BBC Radio Lancashire: "I think that is rubbish and an easy, cheap shot.
"When Jose arrived we had six players - we've now got mid-20. Every one of those players that we brought in was his choice.
"The fact of the matter is we're not doing very well on the pitch and we're all equally unhappy about that."
Former Birmingham City manager Lee Clark is expected to be named Riga's successor on a one-year rolling contract.