The Scottish FA say that referee Don Robertson took the 'correct action' to end the Premiership title-decider between Celtic and Hearts at Parkhead when he did.
The Jambos went into the final day of the season one point ahead of Celtic, but Callum Osmand's late goal to make it 3-1 saw a number of home fans run on to the pitch to celebrate.
Following debate about the timing of the final whistle being blown, Hearts wrote to the Scottish FA and SPFL questioning the "troubling precedent" set by the "premature end" to the game.
However, the SFA, who have released the full audio of the closing stages, say the decision to bring the match to a conclusion was made cooperatively with Hearts boss Derek McInnes.
In the audio, an official says McInnes was "happy to finish" the game due to safety concerns as Celtic fans invaded the pitch.
Sky Sports News has contacted Hearts for comment.
A statement released by the SFA said: "We note the contents of Heart of Midlothian's statement yesterday and accompanying letter signed by the club Chair, Calum Paterson. In the interests of transparency, we are happy to set out the facts.
"Regarding references to a 'premature ending of the match', the Scottish FA's Chief Governance Officer, Gary Booth, the Head of Refereeing, William Collum, and VAR Manager Martin Atkinson reviewed the audio-visual footage of the period in question on Monday at the club's request, with Mr Paterson in attendance.
"While it was the agreed intention for this meeting to be conducted privately, recent statements have compelled us to consider the public interest in providing clarification and chronology.
"To that end, we are happy to publish the relevant audio-visual footage.
"It was made clear at that meeting that the match official, Don Robertson, took the correct action in ending the game.
"We note there has been speculation regarding the blowing of a final whistle. The Laws of the Game require the referee to signal the end of the match, but do not prescribe the method of that signal.
"In the context of what unfolded - which is verified by the footage and the Match Incident Report submitted to the Scottish FA - the match official clearly communicated that the match was ended and not abandoned.
"In addition, the match clock does not stop when a goal is scored. The footage shows that when the match official confirms the game has ended, the clock is at 53.07 [98.07], more than the minimum additional time of eight minutes signalled.
"It was also apparent from the audio that this decision was taken following dialogue with the Hearts head coach, who had intimated concerns over player safety.
"For the avoidance of doubt, Law 5 of the IFAB Laws of the Game state that 'the decisions of the referee regarding facts connected with play are final'.
"We fully support the decisive action taken by Don Robertson and his team to end the game."
Hearts players left the stadium immediately while still in their kits due to what the Tynecastle club say was a "menacing and threatening atmosphere inside the stadium".
Celtic apologised to Hearts for the incident, adding they would "co-operate fully with any investigation"
Celtic v Hearts pitch invasion timeline
Saturday May 16
Celtic forward Callum Osmand scores with around 30 seconds of additional time to go in the title decider between Celtic and Hearts. Hundreds of Celtic fans invade the pitch and celebrate. Hearts players leave the pitch and the stadium shortly after in their full kits.
Following that, the Tynecastle Park club revealed players and staff reported "serious physical and verbal abuse" during those scenes and afterwards, describing them as "unacceptable" and "disgraceful".
Sunday May 17
The SPFL confirm the match referee had ended the game, and it had not been abandoned.
The SPFL and Celtic, among others, condemn those scenes after the third goal, while Police Scotland confirm four arrests were made at the stadium and 10 more in Trongate area of Glasgow as fans celebrated the title win.
Monday May 18
Martin O'Neill hits out at Hearts' criticism of the scenes at full-time and refuses to condemn the pitch invasion.
Wednesday May 20
Hearts issue a further statement saying they believe Saturday's game came to a "premature ending".
They added "a troubling precedent has been set whereby a pitch invasion can effectively determine the duration of a football match". They also hit out at O'Neill's comments, while investor Tony Bloom said two players had been assaulted.
Thursday May 21
SFA release statement and audio which they say shows the game was ended by the referee, a decision taken following dialogue with Hearts boss Derek McInnes.
O'Neill says claims of assault against the Hearts players have not been proven.
Could pitch invasions be criminalised?
Sky Sports News understands the SPFL are set to hold discussions with the Scottish Government over criminalising pitch invasions, as has been the case in England and Wales since 1991. They are also keen to discuss tailgating becoming a criminal offence, which recently became the case in England.
Scotland's First Minister, John Swinney, said such a move would only be considered alongside a consultation on the reform of football banning orders, which closed before the election.
"The Government will engage with the football clubs, with the football authorities and with the local authorities to take what steps we can take to avoid this happening, and if there are further legislative steps that we've got to consider to make sure that these issues are addressed, then we will do that," he said.
Swinney, who was critical of those fans who threw missiles at police officers during celebrations in Glasgow city centre - scenes which resulted in a number of arrests - added: "We've got a job of work to do, working with the football clubs, and the SPFL, and with the City Council to avoid this situation ever happening again. And I commit the Government to engaging in that process.
"But fundamentally, at the heart of this, is the unacceptable behaviour of the minority of fans and that has to be addressed."
