The payment of Chesterfield players by an academy owned by the club’s former CEO has been referred to the FA.
Company secretary Ashley Carson revealed six weeks ago that the EFL and FA were investigating his discovery that CFC Development Schools Ltd (CFCDS), set up by then Town CEO Chris Turner and former non-league footballer Liam Sutcliffe, had paid the wages of Jake Orrell and Myles Wright while they were Spireites.
Both players and Turner have since left and CFCDS has been liquidated.
On Monday the EFL confirmed the issue had been passed to the FA, who won’t comment.
Carson also admitted in July that the club had fielded ex player Liam Graham under false names in reserve games.
New Zealand international Graham, who was released at the end of last season and unsuccessfully trialed for a return this summer, appeared in the Final Third Development League Cup against Notts County, Grimsby Town and Rotherham United under the name Jake Hudson. He was also given the name Tom Jarrald in a Derbyshire Senior Cup game against Glossop North End.
Neither the EFL nor FA have commented on that situation.