Everton chief Robert Elstone has urged fans to recognise their financial situation in the summer transfer market.
A section of Everton's support have continued to criticise the hierarchy at the club and Elstone used his blog on the club's official website to hit back.
He wrote: "The squeeze on money is harder than ever (this summer). Despite that, there isn't a day that goes by without the manager and chairman discussing players coming and, yes, players going.
"At the same time, there isn't a day that goes by without discussions of how we can sell more season tickets, do new sponsorship deals or get better terms, or loan more money from our bank.
"Everybody is 'flat to the floor' looking for improvements, looking for money, looking for players.
"There's a lot of hard work behind the scenes, not being played out in public. The focus of all that hard work is the first-team squad.
"And, whilst we are not blessed with a transfer 'war chest', and we're acutely aware, as custodians, that the long-term security of the club is paramount, there is no lack of ambition nor endeavour anywhere in the club."
