Jim Jefferies has reported Willie Collum after remarks made to him by the referee at half-time in Hearts 3-0 defeat by Celtic at Parkhead. Jefferies was banished upstairs by Collum in the first half for complaining that Daryl Murphy had been offside in the lead-up to the Hoops' first goal, scored by James Forrest.

Hearts had a claim for a penalty turned down when Celtic defender Emilio Izaguirre clashed with David Templeton.

Jefferies claimed that linesman Francis Andrews believed that it was a penalty but failed to flag, compounding his mistake with Celtic's first goal - all of which led to a bust-up with the officials.

"The first goal was offside," the former Kilmarnock boss said. "There is no argument about it.

"I've been told that the monitor shows the first goal was clearly offside but I didn't need a monitor. I was standing a yard away when Murphy got the ball, he was clearly offside.

"I would probably have been sent off in the second half as well because Templeton was held back by the defender and that should have been a penalty.

"At 2-0 you say the next goal is important and we had a golden opportunity when David was held back but we didn't get it.

"Billy Brown said that the fourth official said that the linesman said he thought it was a penalty.

"I don't know how they work as a team. Maybe the batteries didn't work or the microphones are too low.

"I went to a meeting two days before the start of the season, a compulsory meeting with Hugh Dallas (head of referee development at the SFA) to talk about all the changes and they said that the fourth official had the license to go and tell the referee. The fourth official should be telling the referee.

"When I was going back up to the stand, I said to Willie Collum and his linesman that they owed me an apology for the first goal and I was spoken to like a two-year-old kid by Willie Collum.

"He said he wasn't dealing with me or talking to me

"I have reported it to the SPL delegate, John Connolly, and will go through proper procedures."