Manchester City were found guilty of 114 of the 115 charges that the Premier League alleged they had broken between 2009 and 2018

A sport integrity expert has insisted that a delay publishing Manchester City's punishment for breaking the Premier League's financial rules is not down to the decision makers being 'lazy'. Back in September, it was confirmed that City had been found guilty of nearly all of the Premier League charges levied against them.

The independent panel found City had intended to breach financial rules by inflating revenues or reducing costs by more than £900m, through a series of 'sham' arrangements. City have appealed the decision and have reiterated their innocence.

As the appeal process continues, City fans have nervously been waiting for their club's punishment. Due to the number of charges and the unprecedented nature of the case, several 'likely' punishments have been discussed including; hefty points deductions, transfer bans, expulsion from the Premier League and fines.

But speaking to the Press Association, co-founder and global chief executive of Sport Integrity Global Alliance (SIGA), Emanuel Macedo de Medeiros insisted the priority must be for justice to be done, rather than for a quick outcome to be reached.

"I understand the fans’ frustration, and I understand also the fans’ anguish, especially those who follow and support Manchester City," he said.

"This is not a pleasant situation for anybody, but the law is the law, and it must be served on its own time, without constraints. Being a lawyer, I know that justice sometimes is served slowly. That is not because those who are in charge of the procedures are lazy, or they neglect their duties. It’s because there cannot be room for doubt. There cannot be room for failure.

"There cannot be any breach of the constitutional rights that those who are being scrutinised or judged enjoy. But I think it’s fair to say that the process is coming to an end."

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The ruling found City operated a 'disguised funding scheme' whereby companies from Abu Dhabi paid a fraction of the sum recorded on the club’s books, with the balance settled by Abu Dhabi United Group (ADUG), the company through which Sheikh Mansour owns the club. That scheme was found to have inflated revenue by more than £830m over the nine-season period between 2009-10 and 2017-18.

City were also found to have overstated income from image rights by almost £74m, and understated liabilities for staff contracts by almost £17m. In response, the Blues said the decision contained 'clear material errors of law, principle and fact, and is unsafe'.

The club's CEO Ferran Soriano told staff on a video that the panel had gone along with a Premier League’s 'conspiracy theory'.