Sheffield United have informed candidates vying to fill the managerial vacancy at Bramall Lane of their budgets for next term.
Having begun a second round of interviews last weekend, sources close to the League One club told The Star that potential targets are being asked to outline how they will reshape the squad following its defeat in the play-off semi-finals earlier this month.
The exact figure at their disposal remains a closely guarded secret but chief executive Julian Winter, who is part of the selection process, recently insisted that United must become a “sustainable business” rather than rely on continued funding from its owners.
United have been searching for Danny Wilson’s replacement ever since being beaten in the end of season knockouts by eventual winners Yeovil Town.
Gary Johnson’s side reached the Championship despite being among the six lowest spenders in the division and that success, coupled with the emergence of young talent such as Callum McFadzean, Elliott Whitehouse and Joe Ironside, has prompted senior figures to insist United can again challenge for promotion when competition resumes on August 3.