Portsmouth's administrator Andrew Andronikou claims former chief executive Peter Storrie must bear part of the blame for the crisis that has engulfed the club.
Andronikou was speaking after the Premier League confirmed a nine-point deduction as a sanction for Portsmouth going into administration, action that should guarantee relegation. Storrie, who is still acting as an advisor for the club, called the deduction "terribly unfair" but Andronikou said the former chief executive must take some responsibility for their predicament.
Andronikou told Press Association Sport: "At the moment Mr Storrie is assisting us. I felt it would help us if we had him around to assist us in certain aspects of the business but this is very much in the short term. He was a senior officer of the company and the company has failed so it goes without saying that yes he must bear a large part of the responsibility, absolutely."
He added: "Portsmouth is an example of how not to conduct business in the world of football.
"If you overspend and don't budget accordingly you cannot rely on money from the owner or the proprietor coming in to bridge the gap, and in that it's no difference to any other business.
"I would also say that in the last few months that I believe he has exercised his judgement to try to save the club at all costs."
Andronikou confirmed that Portsmouth would not appeal against the Premier League's ruling, and are still in talks with league officials about ways in which the club can be helped.
The league's board imposed the points deduction on Wednesday morning after HM Revenue and Customs dropped their challenge to the club going into administration.
The deduction virtually guarantees relegation for Portsmouth, whose points total drops to just 10 points, 14 behind second-from-bottom Hull.
The Premier League said in a statement: "Following the High Court's decision that Portsmouth FC's administration is valid the Premier League board convened to apply the League's rules and policies in relation to a member club suffering an event of insolvency. As a result Portsmouth FC has been deducted nine points with immediate effect."
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