Scottish FA chief executive Stewart Regan has investigated allegations concerning the email account of head of referee development Hugh Dallas.
BBC Scotland has viewed an email containing an image forwarded from Dallas's account on the day of the Pope's visit to Scotland.
It shows a school crossing sign with a silhouette of an adult holding a child's hand and the word "Caution".
Beneath the sign, added text makes reference to the Pope's visit.
The SFA chief executive said: "I can confirm I have looked into the circulation of the email reported in the media at the weekend.
"Let me state categorically that I do not condone the transmission of any email content that might cause offence to anyone.
"I have spoken with staff and the matter will now be dealt with internally, in line with the Scottish FA's Information Systems Acceptable Use Policy."
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