Championship side Barnsley have hit out at the EFL’s governance and failing to hold clubs to account over alleged financial breaches.

The Reds, bottom of the table with seven games remaining, say uncertainty facing the likes of Derby County and Sheffield Wednesday, who both face independent disciplinary hearings relating to the sales of their respective stadiums, could have a huge impact on the division as a whole.

Birmingham City were last season docked nine points, changing the complexion of the league, as the Blues slid down the table. And the Reds board have written to the EFL to outline that while they support the re-starting of the Championship season, being relegated on the points-per-game method without another ball being kicked would see them pursue legal action.

Championship clubs are set to vote on the future of the 2019/20 season, which has been suspended since March 13, next week, and it is expected that the majority will want to play out their remaining nine games.

Barnsley are keen to do just that, in a bid to preserve their Championship status, with the club’s board writing to the EFL to outline their concerns.

“Our perspective has alarmed us to the fact that rule adherence and proper governance of violations is appallingly worse here in England than counterparts in France, Belgium and Switzerland,” read the letter on behalf of the Barnsley board, who also co-own Swiss club Thun and the Belgian side Oostende.

“A key element of La Liga’s large revenue growth in the last five years is its strict observance of relegation when rules are broken (including unpaid player wages, transfer fees, filing of timely financial statements, and unbalanced or unfunded budgets). How can anyone use the phrase ‘sporting integrity’ or the word ‘fair’ in any relegation scenario if the games aren’t played?

“Two to three clubs pending punishments from EFL charges could change the current status of the Championship table.”

Barnsley were relegated from the Championship in 2017/18, before winning promotion a year later, and said dropping in to League One two years ago cost them at least £6m in revenue.

They predict a bigger loss this time around, because of the impact of the coronavirus, which will see clubs miss out on gate receipts from their remaining home games which will be played  behind closed doors.

Derby and Sheffield Wednesday, sitting in 12th and 15th respectable, both deny any wrongdoing with regards to their charges. Meanwhile, the EFL has appealed against the decision of an independent disciplinary commission to clear Birmingham of a misconduct charge Which was dismissed in March.

Barnsley are the second Championship club to raise concerns with the EFL, following Hull City, whose vice-chairman Ehab Allam outlined grave concerns to the league in a series of letters.

The EFL have also been criticised by League Two bottom club Stevenage, and League One side Tranmere Rovers, both who face the drop on the points-per-game method should their respective season’s be curtailed.

The bottom two tiers of the EFL have seen clubs hit financial issues of their own, and in a statement released on Monday, Stevenage chairman Phil Wallace said: “I can’t see any integrity in applying an artificial formula, especially when the FA have already ruled there will be no promotion and relegation below the National League. I don’t see any integrity in arbitrarily forcing relegation on any club that has every reasonable chance of avoiding it by playing but is denied the opportunity to do so.

“At Stevenage we of course have a self-interest to declare but nevertheless we have always been strongly in favour of a resolution that is ethical and fair and is consistent with sporting values and principles.”