Birmingham City have hit out at former managers Harry Redknapp and Gianfranco Zola after being hit with a nine-point penalty that plunged them into a Championship relegation fight.
The punishment dropped Blues to 18th after they admitted breaking EFL money rules.
Birmingham, now bossed by Garry Monk, accused former managers Redknapp and Chelsea coach Zola of overspending on transfer fees and player wages.
While Blues chief executive Xuandong Ren admitted the board ultimately took the blame, City told the three-man independent disciplinary commission: "This is a case of a club which employed the wrong managers.
"The managers overspent on transfer fees, loan fees, signing-on fees and player wages, having no or no adequate regard to the rules or the club's financial health generally."