According to ESPN, Manchester City knew before their summer transfer window activities that they had been found to have violated over 100 Premier League financial rules.

The ruling in the case was made public on Friday. However, sources told ESPN that Manchester City executives were informed of the independent commission's decision as early as July. Subsequently, Manchester City engaged in aggressive transfer activity during the summer window, spending over £450 million ($596 million) to sign seven new first-team players.

Manchester City broke their club transfer record twice, signing Elliot Anderson from Nottingham Forest for £116 million and Enzo Fernández from Chelsea for £125 million. The latter's transfer fee set a joint record in English football.

Sources claim that Anderson's deal was negotiated before Manchester City was aware of the independent commission's ruling. Manchester City reached an agreement to sign him on July 2, and he officially completed the move on July 23.

When ESPN contacted Manchester City on Tuesday, the club declined to comment. The Premier League stated on Friday that it would not comment on "private and confidential proceedings."

Manchester City's summer signings have helped the team start the new season strongly, winning all seven matches across all competitions.

After winning their first five league games, Manchester City leads the Premier League table by three points, ahead of defending champions Arsenal.

Manchester City has consistently maintained its innocence since the Premier League first brought charges in February 2023. Club sources have made it clear that if ultimately found guilty, the club intends to appeal.

Manchester City's statement released on Friday read: "The Premier League proceedings are ongoing, with significant stages yet to be completed, and are subject to strict confidentiality requirements.

"Therefore, Manchester City Football Club's position remains consistent with the club's statement from February 2023.

"The club has diligently followed due process for eight years, as we believe the Premier League board and management will act as an independent, impartial, and fair regulator, free from any partisan influence."

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