The Scottish Professional Football League has begun addressing recommendations following a governance review and will present proposals to clubs for consideration.
SPFL chairman Murdoch MacLennan described himself as “reassured but not complacent” following a three-month investigation by external auditors Henderson Loggie.
The probe was commissioned when the league apologised to Rangers following a lengthy dispute over its main sponsorship deal.
The SPFL stated that the review involved detailed questionnaires and interviews with 15 people including senior executive team members, non-executive directors and “other senior figures in the game”.
The draft report focused on corporate governance policies and procedures, a review of SPFL board meetings and internal control systems.
The report has not been published but an SPFL statement read: “In its overall conclusion, Henderson Loggie found that the SPFL demonstrates compliance with significant elements of the UK Code of Corporate Governance, where it is applicable.
“Henderson Loggie found that the SPFL is strong in terms of commercial expertise and knowledge, with a diverse range of skills available to provide support and challenge to the SPFL executive team.”
MacLennan described the evaluation as “an extremely valuable and constructive exercise” and added: “Having reviewed the draft report in detail, I am reassured but not complacent.
“Henderson Loggie have made a number of recommendations to further strengthen SPFL governance.
“We will now take time to consider Henderson Loggie’s detailed recommendations before bringing suggested changes back to the 42 SPFL member clubs for their consideration.
“Whilst a number of the recommendations from the draft report are already being addressed, the board and the wider organisation will, of course, take all necessary steps to improve further on the excellent work which has been undertaken to date.”
The review came off the back of an agreement between Rangers and the SPFL board in July last year following a dispute over the title sponsorship deal with online car retailer cinch, which was struck in 2021.
Rangers claimed it compromised a prior agreement in place with then Ibrox chairman Douglas Park’s car retail firm, Park’s of Hamilton, and did not promote the deal.
The dispute reached court and was heading for a Scottish Football Association arbitration process until the SPFL accepted Rangers had a pre-existing contract with Park’s, expressed regret over any damage to the reputation of both, and paid some legal costs which were donated to charity.
It was subsequently announced in October that cinch had opted to end its league sponsorship deal two years early, at the end of this season.
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