New Italy coach Roberto Mancini is embroiled in the Manchester City scandal, as alleged off-book payments to him are among the 115 possible breaches of Premier League financial rules.

According to multiple sources including The Athletic and BBC Sport , the four-year investigation has concluded with Manchester City found guilty on almost all the 115 charges.

Among them was the suggestion that during his tenure at the club from 2009 to 2013, Mancini had two different contracts that allowed the club to get around Financial Fair Play parameters.

Effectively, it is claimed that he received one salary via his regular contract worth €1.69m net, but an extra payment disguised as a ‘consultancy fee’ for Al Jazira, a club in Abu Dhabi also owned by Sheikh Mansour.

The consultancy was worth €2.03m net , for what was seemingly only four days of work per year.

City are accused of funnelling the cash to Mancini’s company, Italy International Services , via Al Jazira, who were in turn paid by Abu Dhabi United Group.

Mancini won the Premier League title for them in 2012, following on from the 2011 FA Cup.

The sheer scale of the financial breaches, if indeed found guilty of almost all the 115 charges, could require far more than a simple fine for Manchester City.