Derby County will be fined £100,000 for accounting irregularities, while the EFL has published two sets of fixture lists on Thursday as the threat of relegation still looms over the East Midlands club.
Both Derby and the EFL have a right to appeal the sanction decision made by an independent disciplinary commission.
It prompted the EFL to announce an “interchangeable fixture list” was being released on Thursday, with one set of fixtures placing Derby in the Championship and another with the Rams in League One.
Wycombe Wanderers, who finished third from bottom in the Championship in 2020-21, will therefore feature in different divisions on the two fixture lists as well, as they await the possibility of Derby being handed a retrospective points deduction.
The EFL confirmed the fine in a statement on Wednesday night, adding Derby have been warned about “its future conduct regarding the preparation of its Annual Accounts”.
Derby have also been ordered to “file restated accounts for financial years ending 30 June 2016, 2017 and 2018”.
The original charge against the club was lodged almost 18 months ago. Derby were then cleared of breaching the League’s financial rules, but the EFL won its appeal against that decision in May.
That ruling decided Derby had incorrectly recorded in their accounts how they spread the transfer cost of some players over the duration of their contract. This “amortisation” is a legitimate accounting procedure used by all football clubs, but there were said to be “ambiguities” in Derby’s accounts.
In May, Sky Sports News’ Rob Dorsett reported the legal process could last months.
Derby remain steadfast in their belief they have done nothing wrong.