Thread by @DaleJohnsonESPN

A (pretty extensive) thread on the questions raised from the #swfc vs. EFL disciplinary hearing.

I'm sure many will have other questions. So here it is.

#swfc first indicated an intention to sell Hillsborough on April 25, 2018, yet could not provide the EFL with an external valuation and other details.

As losses would have been apparent for some time, was any attention given to this point at the end of the financial year? 1/20

Even at this stage, John Redgate, #swfc Financial Director, was told by the EFL that dated, signed Heads of Terms was key, and was told if it were "dated before 31st May" it would be accepted. So why was this not expedited? This can be considered a running theme. 2/20

The EFL on May 30 provided #swfc with five acceptable scenarios for the sale of Hillsborough, but no obvious action was taken over the next month when the accounting year had already been extended once, to June 30? And still no sign of the key valuation of the stadium? 3/20

Accounting deadline extended to June 30. On June 27 #swfc auditors noted a "signed contract by both parties saying that the sale is unconditional" which was "of sufficient legal standing" required by June 30. Why was this not expedited immediately, or well before July 31? 4/20

On July 23, #swfc given precise details of "a binding contract which was not capable of being rescinded" needed for the stadium sale. Yet, as the month ended it appeared no work had been done. Why had this still not been expedited when it was clearly necessary? 5/20

First face-to-face meeting between #swfc and the EFL came on Aug. 3 - three days after the end of the twice-extended accounting year. This meeting was requested by DC. Why did this only take place when any solutions could only be retrospective? Did the EFL take any steps? 6/20

Why did the EFL not have clear and concise minutes of the meeting with #swfc on August 3, considering its importance? Why did the evidence (NOT the charges) have to rely on handwritten notes, found almost 18 months later, which lacked context? 7/20

Why were key notes, from Nicholas Craig (EFL legal director) of the Aug. 3, 2018 meeting, not found/available until January 2020? And why was Shaun Harvey (EFL CEO) allowed to view these notes before the disciplinary hearing (which may have influenced his evidence)? 8/20

If it were abundantly clear at the Aug. 3 meeting between #swfc and EFL that there was no valuation, and as such no possible agreed sale, why was the EFL still giving the impression a stadium sale was possible in the 2017-18 accounts? 9/20

We get to the Aug. 6-15 period, #swfc in correspondence "with potential valuers" - which indicates this hadn't taken place before July 31 when it had been clear and discussed since April it was necessary. Why had this crucial piece of work not been carried out? 10/20

Throughout the whole process, #swfc seemed to adopt a "last-minute" approach, what lessons has the club learned from this and how would it now address any future P&S issues? What would it have done differently considering the findings? 11/20

What was the process of the EFL charging the club in November 2019, especially in relation the charges of dishonesty? What evidence was collected to justify it, considering the Commission considers it likely no charge should even have been made on the available evidence. 12/20

Why did the EFL not carry out any kind of proper investigation, interviewing the club officials who were being accused, before submitting this charge? Why did it think this was not possible in its regulations, when it was? 13/20

Why did the EFL not have clear sanctioning guidelines for P&S until September 2018, which would have enabled all clubs (including Birmingham City) to make more informed decisions on their P&S? 14/20

Why was the EFL so eager to push ahead with the #swfc case, in preference to the Derby case, and for it to be applied in the 2019-20 season? Why was there inconsistency in the way the EFL approached two similar P&S-related charges related to the same accounting period? 15/20

Why did the EFL not make more rigorous checks the ensure the sale of Hillsborough was completed in the 2-3-month timeline, as indicated by the club. Did the EFL do anything between Aug. 16 and the club failing to submit P&S documents (including ground sale) in March 2019? 16/20

Why was the sale and leaseback not completed by #swfc until June 2019 when it had been anticipated by the EFL "within 2-3 months of 16 August 2018"?

What was the delay and what work was done by the club to secure its P&S position vis a vis the ground in this period? 17/20

In December 2018, Dejphon Chansiri told a club forum #swfc had broken P&S rules "a lot, eight figures high". At this stage the sale of the stadium should have been completed which meant the club was not in breach of P&S rules. What was the context of this? 18/20

Why were the #swfc auditors not more thorough in ensuring a "legally binding agreement existed as at the year end," which would have meant the stadium sale could be completed in 2017-18? How far did their checks go? 19/20

Why did neither #swfc nor the auditors seek any informed legal advice on a legally binding sale of the stadium to be dated in the correct accounting year? How could either party be sure this was legally sound or acceptable without qualified advice? 20/20