Southampton boss Tonda Eckert has taken responsibility for a "contrived, determined and deplorable" spying operation that led to the club's expulsion from the Championship play-off final, an independent commission has said.
The written reasons for the commission's decision also reveal:
Southampton's appeal against the decision to deny them a spot in Saturday's Wembley showcase and a four-point Championship deduction was dismissed on Wednesday.
According to the EFL, Southampton admitted "multiple breaches" relating to the unauthorised filming of their opponents' training ahead of games against Oxford and Ipswich, as well as the play-off semi-final against Middlesbrough.
The FA also confirmed that it has launched an investigation into Southampton.
Southampton were initially reported to the EFL by Middlesbrough when they alleged a Southampton staff member had spied on a training session on May 7 ahead of their play-off semi-final, in breach of league rules, with the EFL charging them the following day.
Eckert is cited to have "authorised" a member of staff to obtain information about Oxford's formation, while also giving power to a colleague to seek the availability of a key Middlesbrough player.
The independent commission explained that Southampton "deliberately sought a competitive advantage" and "seriously violated" the integrity of the play-offs.
Among the written reasons for reaching Wednesday's verdict, the independent commission add that the filming conducted by the Saints was part of an intentional scheme.
"We have concluded that there was, on the part of the respondent, a contrived and determined plan from the top down to gain a competitive advantage in competitions of real significance by deliberate attendance at opposition training ground for the purpose of obtaining tactical and selection info," the independent commission wrote.
"It involved far more than innocent activity and a particularly deplorable approach in its use of junior members of staff to conduct the clandestine observations at the direction of senior personnel."
In a statement released by Southampton on Wednesday evening, the Saints say that they were "disappointed" with the appeal outcome and still hold that the sanction was disproportionate.
Southampton cited Leeds' £200,000 fine when they were found guilty of spying on Derby County ahead of the play-offs in 2019.
However, the independent commission says any sole potential financial penalty is "meaningless" and that EFL regulation 127, introduced in June 2019 following Marco Bielsa's 'Spygate', prohibits observing opposition training.
Middlesbrough will face Hull City on Saturday, with kick-off at 3.30pm.