Southampton's spying on rival clubs was authorised by head coach Tonda Eckert and was a "contrived and determined plan from the top down to gain a competitive advantage", an independent disciplinary panel says.
The panel also criticised the club's "deplorable approach in its use of junior members of staff" to "conduct the clandestine observation".
Saints were expelled from the Championship play-offs after admitting observing opponents' training sessions and have been deducted four points in the Championship next season.
Written reasons explaining the panel's finding have now been published by the English Football League.
More to follow.
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