Derby County fined £100,000 over accounting policies
Last updated on .From the section Derby
Championship club Derby County have been fined £100,000 over some of their accounting policies.
However, the English Football League has the option to appeal against the verdict and may call for a points deduction - which could see the Rams relegated from the Championship.
The EFL said in a statement on Wednesday that, pending any appeal, it had developed an interchangeable fixture list for next season for Derby and Wycombe Wanderers, while the disciplinary process is finalised.
A Derby statement in response on Thursday said the club disputed that a points deduction would be an appropriate or lawful punishment to be imposed retrospectively, "altering the final league placings after the season has already finished".
Wycombe were relegated on the final day of last season, finishing one point behind Derby.
The fixtures for the forthcoming Championship season were released on Thursday at 09:00 BST, with Derby set to begin the campaign at home to Huddersfield on Saturday, 7 August, while Wycombe will host Accrington Stanley in League One.
The Rams were cleared of breaching Financial Fair Play rules last year.
However, the EFL appealed against the decision to an independent tribunal and won the element of the case concerning how the club measured the value of players - called amortisation.
On Wednesday, the EFL said Derby had been fined and also issued with a reprimand as to their future conduct.
The club has also been ordered to file restated accounts for financial years ending 30 June 2016, 2017 and 2018 "together with updated profit and sustainability calculations if necessary", the EFL said.
BBC Sport has been told any further breaches will be dealt with through further charges.
Analysis
BBC Sport's Simon Stone
In confirming it would be releasing an interchangeable fixture list that would allow for Derby to swap places with Wycombe, who were relegated to League One on the final day of last season, the EFL has indicated they do not regard the matter as over.
Both sides have the chance to appeal against the £100,000 fine. If the EFL chooses to do so, and the decision was a points deduction, it has created the potential for it to apply in time for the 2021-22 campaign, which starts on 7 August.
The uncertainty will spark further fears among Rams supporters.
Their club has been unable to offer new deals to a number of out-of-contract players, including striker Martyn Waghorn, as a result of the ongoing case and the EFL rejected an application to register a contract extension for another forward, Jack Marriott, which the club had already publicly announced.
In addition, the uncertainty will not help owner Mel Morris in his efforts to sell the club.
Agreements with two parties collapsed last season and talks with an un-named American group had been delayed pending clarification over which division Derby will play in.
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