Football regulator to recommend cost controls in landmark report with 94% of clubs making loss

• Report published on Tuesday before consultation period

• It will have recommendations to improve sustainability

The Independent Football Regulator (IFR) is to recommend clubs introduce greater cost controls in its long-awaited State of the Game report, to be published on Tuesday.

The 250-page draft report, with a final version to follow in the spring after an eight-week public consultation beginning this week, will paint a damning picture of the financial state of English men’s football, including the stark finding that 94% of the top 116 clubs are loss-making.