THE SPFL today revealed that Deloitte have conducted an independent investigation into the vote on the resolution on the end of the season - and found no evidence of wrongdoing.

And the global audit and assurance company has determined that Dundee's mysterious missing email was quarantined before reached the governing body's inbox.

The Dens Park club's secretary Eric Drysdale told senior officials at other second tier clubs that he had submitted a "no" vote before the requested 5pm deadline on Friday, April 10.

However, it later emerged the SPFL had not received it and Dundee managing director John Nelms then requested that if it did arrive it should not be considered.

The Ladbrokes Championship club backed the proposal five days later and the resolution was passed

The turn of events cause a furore in Scottish football and led to accusations of foul play because the plan would have been rejected if Dundee's initial email had been received.

Rangers, who had an alternative resolution deemed not competent, called for chief executive Neil Doncaster and legal adviser Rod McKenzie to be suspended pending an independent inquiry.

They had been opposed to the resolution to end the Championship, League 1 and League 2 seasons and to give the board the power to do the same in the Premiership at a later date.

Deloitte's investigation included the examination of phone records, mobile communications, including texts, and email data has identified no evidence of improper behaviour by SPFL staff.

SPFL board non-executive director Karyn McCluskey, a former head of intelligence analysis for Strathclyde Police, has expressed optimism that Scottish football can now work together during the coronavirus crisis.

She said: "I hope that Scottish football will now focus on the significant issues that face our game, otherwise many clubs may not survive this period.

"We will have to be forward-thinking, and work collegiately to quickly present ideas and proposals to Scottish Government and others which will enable Scottish football to recover and progress.

"Make no mistake, this is a critical time for all clubs, and we must concentrate on what is important to the future of our game.

She continued: "You will all be aware of reports in the press, calling for an independent investigation and for the suspension of SPFL’s chief executive Neil Doncaster and SPFL’s legal counsel Rod McKenzie in relation to the resolution that enabled the payment of nearly £2 million to Championship, League One and League Two clubs.

"The focus of the questions raised in the press concerned the events of the evening of Friday, April 10, when Dundee FC attempted to return a voting slip to the SPFL in connection with the resolution.

"In order to ensure complete probity and independence during this process, on Thursday, April 16, Deloitte LLP, a leading global provider of audit and assurance services, was appointed by the SPFL’s independent non-executive directors to carry out a comprehensive and independent investigation into the factual chronology relating to Dundee FC’s return.

"Deloitte has completed its forensic investigation and the findings confirm the following sequence of key events on 10 April 2020.

The statement showed the sequence of key events on April 10, 2020.

1. An SPFL Board Meeting commenced at 17:00 on Friday 10 April 2020. At the start of the meeting 38 returns had been identified as received, and one further return was received during the meeting at 17:10, bringing the total number of returns to 39.

Ladbrokes Premier: 10 returns in favour, 1 against

Ladbrokes Championship: 7 returns in favour, 2 against

Ladbrokes Leagues One and Two: 16 returns in favour, 3 against

It was noted during the meeting that one vote remained outstanding from the Premiership, one from the Championship, and one from Leagues One and Two.

2. The Board meeting concluded at around 17:15.

3. At 17:15, Neil Doncaster called Dundee FC Managing Director, John Nelms, and left a message asking whether Dundee FC intended to submit a return.

4. At 17:39, Neil Doncaster had a conversation with John Nelms and confirmed that as far as he knew, no vote had been returned from Dundee FC. John Nelms thought Dundee FC’s vote may have been returned, but would make enquiries.

5. At 17:50, Eric Drysdale (Dundee FC Club Secretary) spoke to Iain Blair (SPFL’s Company Secretary and Director of Operations) asking whether Dundee FC’s return had been received. Iain Blair confirmed that it had not.

6. At 18:00, a text was received by Iain Blair, from Eric Drysdale, intimating that the Dundee FC vote should not be considered as cast.

7. At around 20:30, Iain Blair accessed the SPFL’s email quarantine system (which is a feature of the email system operated by a separate third party) at the suggestion of Rod Mackenzie and identified an unread email from Eric Drysdale that had been sent at 16:48 on 10 April 2020.

Iain Blair released the quarantined email and it appeared in his SPFL email inbox at 20:55. Prior to identifying the quarantined email at around 20:30, no one from the SPFL had seen the email from Eric Drysdale.

Deloitte’s examination of phone records, mobile communications (including texts) and email data has identified no evidence of improper behaviour by SPFL personnel concerning the submission of the Dundee FC vote.