Rangers' administrators have expressed concerns about the running of the club since Craig Whyte's takeover in May last year.
Duff and Phelps were appointed on Tuesday after Her Majesty's Revenue and Customs (HMRC) forced the issue in the Court of Session in a bid to secure payment of £9million in PAYE and VAT, a debt accrued during Whyte's tenure.
In a press conference on Thursday, joint administrators Paul Clark and David Whitehouse also revealed that a £24million loan from Ticketus against season ticket sales did not go through the company's accounts. On the issue of Ticketus money and HMRC, Whitehouse admitted: "That's not common practice."
Asked if he was concerned, he replied: "Yes. All financing of the business will be subject to proper investigation."
The administrators were quizzed on why £9million in taxes have not been paid since Whyte purchased Sir David Murray's shareholding in the club.
Clark said: "It's a difficult question to answer at this stage. What one needs to understand is that the monies don't get put into a separate account and therefore they are the tax man's monies.
"This is part of the funds that are involved in the club and the payments just weren't made.
"Exactly why and whose decision that was, that's not something we are able to confirm."
Whitehouse added: "They are deductions that were made at source in relation to PAYE that weren't then paid over so it has effectively been used as a funding tool for the club and, ultimately, unpaid taxes are not an appropriate long-term funding tool for the club."
Regarding the Ticketus money, Whitehouse said: "Our understanding is the funds from Ticketus didn't come through the company's accounts so we haven't got visibility on that and that's what we are trying to get."
Source: PA
