The Football Association investigates Burton Albion over deals made during a British-record breaking transfer spree last summer.
Burton Albion are being investigated by the Football Association over deals made during their British-record transfer spree last summer.
The League One club have confirmed they are working with the FA and the English Football League over the issue, but would not comment on the specifics of the case.
However, BBC Radio Derby understands the investigation concerns the level of involvement and potential conflicts of interest relating to the outsourced recruitment which was relied on, following Burton's takeover by the Sweden-based Nordic Football Group (NFG).
With a complete rebuild demanded by the new owners, Burton recruited 23 players last summer to set a new British record for players signed in a single transfer window.
Burton's chief operating officer (COO) Tom Mahon, who took up the role in May, said the focus of the investigation is "purely on last summer" and has so far had "no material impact" on the Brewers' ability "to do business" ahead of the forthcoming season.
"It hasn't stopped us recruiting so far - we have had a number of players come through the door and a number of players have gone out," he told BBC Radio Derby.
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Mahon, a club administrator who worked at Manchester City for 15 years before becoming COO at Stockport County, has also spoken about how Burton have made a number of off-field staff redundant in recent months and how last season's narrow escape from relegation gave the Brewers' hierarchy a lot to learn from.
It is understood the redundancies are a reaction to significant financial losses, with the structure of player contracts - which sources have said came with a 20% bonus for every player for every point earned - a major drain.
Mahon said layoffs had been made to "streamline the organisation" and to make it as "efficient as possible", while adding that the club is "absolutely fine" financially going forward.
"That obviously comes at a personal cost to some people who have been around the club for a long, long time and to people who have done nothing but serve this club with real passion and distinction for years," he said.
"It's never easy, but it's a decision we had to take as best for the needs of the football club."
Among those to be moved on is Ben Robinson Jr, the son of long-time former owner Ben Robinson who remains involved as honorary chairman.
"In terms of Ben Jr, the role he performed was one that we couldn't justify in the wider plan, and again it is very much about the role and not the person," Mahon said.
Having a continued link to the Robinson family was something NFG highlighted as being important to help ensure the historic achievements of Burton's rise from non-league levels to the heights of the Championship were preserved.
Fleur Robinson, daughter of Robinson Sr, was brought back to the club from Wrexham to take over as chief executive.
It, however, was a role she left at the end of the season.
Her exit came at the end of a chaotic first year of NFG ownership, in which the group's founder and deputy chairman Tom Davidson stepped down alongside chairman Ole Jakob Strandhagen and commercial director Kevin Skabo.
Bendik Hareide, who started last season as sporting director, left in January after first taking a leave of absence for personal reasons.
Richard Dorman, the former technical director of Finnish team SJK Seinajoki, eventually came in as Hareide's replacement, while Wouter Gudde, who is said to be a 'rebuild specialist' and formerly of Dutch side FC Groningen, has taken over as interim chairman and chief executive.
"The people who were here, and who went through last year... as long as we use those things as a learning opportunity then you certainly learn more from failure, and I say that for want of a better word and not to say it was a failure," Mahon said.
"It's a learning experience that can help positively influence how we proceed going forward."
Bright ideas turned into relegation fight - analysis
Dominic Dietrich, BBC Radio Derby senior journalist
NFG arrived at Burton Albion a year ago with bright ideas and an enthusiasm that many hadn't felt before.
Over the course of the year, it became apparent that excitement had turned into naivety in moments opting for immediate sweeping changes rather than steady progress.
Hopes internally of a new pitch, building a base at St George's Park and to build on a British record 23 arrivals in the summer soon turned into a relegation fight and a sacked head coach.
Had it not been for the arrival of head coach Gary Bowyer and his assistant Pat Lyons in December, this may be a piece on rebuilding from League Two.
As I understand it, Burton overspent in their first year which has resulted in redundancies, streamlining the business and a new outlook on League One football.
Will the task be even tougher this year for Bowyer? That remains to be seen, but it certainly looks that way and the likes of Tom Mahon and Wouter Gudde have the job of picking up the pieces from those initial board members unveiled to the Brewers supporters once upon a time.
Category: General Sports