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The Dutchman, who rested several key stars for the FA Cup fourth round clash on January 23, said that "every aspect of a match is against us" after the shock draw.
And the FA has now charged Van Gaal in relation to his comments, the first time that the Manchester United manager has been punished by the governing body.
An FA statement read: "It is alleged that the Manchester United manager’s comments allege and/or imply bias on the part of the match referee and/or bring the game into disrepute."
After being held to a goalless draw at the R Costings Abbey Stadium, Van Gaal told reporters: "We have to come here, the pitch isn’t so good, that can influence that you can play in another style. The opponents always give a lot more than they normally give and defending is always easier than attacking.
"Then you have seen the referee – it’s always the same. Everywhere I have coached these games, and I have coached them with other clubs, it’s always the same."
Van Gaal, who saw his United side beat Cambridge 3-0 in a replay on Tuesday, has until February 9 to respond to the charge.