The 29-page notice, along with additional appendices, states the "breaches … illustrate a continuing deterioration in the Club's management of the Salary Cap. In the absence of a compelling explanation, this reflects poorly both on the management of the Salary Cap by those staff directly responsible and the effectiveness of the Club's overall governance structure." Many observers marvel that Parramatta has overspent on a team that has been uncompetitive for so long, including the earning of wooden spoons in 2012-13. The NRL initially sent the Eels a breach notice for $525,000, although the actual fine was reduced to $465,000 after the club clarified aspects of second-tier payments. Parramatta management self-reported some of the rostering issues it had inherited after years of poor retention and recruitment decisions, but failed to properly remedy them. The result was a large fine, the threat of competition points being deducted and the need for an independent governance review to be conducted to the NRL's satisfaction. Fairfax Media can reveal that a car the Eels provided to playmaker Norman from January to October of last year was in contravention to the rules, resulting in a breach amount of $13,096. The breach came to light after the NRL audited Parramatta's 2014 post-season declaration of remuneration, which also found: - Jarryd Hayne's flights to Seattle, ostensibly as part of a study tour which instead hastened his departure to the NFL, were "outside of Player Hayne's employment as a Parramatta Player and therefore not a cost of business". The breach, when fringe benefits tax was factored in, was $15,571.

- Lee Mossop's agent fees, totalling $5000, were paid for but not disclosed by the club. Those, coupled with other breaches, resulted in $52,606 of undisclosed payments, which – when added to those disclosed – put them $101,718 over the NRL top 25 cap. Later, hooker Nathan Peats was forced to hand over the keys to his vehicle as well. That the Eels were heading over the precipice should have come as no surprise. Salary cap auditor Jamie L'Oste Brown was in regular contact with Parramatta's general manager of football, Daniel Anderson, and his staff about the current and pending issues. In December of 2013, at Anderson's request, the NRL sent a calculation projecting the Eels would bust the cap by $290,879 for the following season. At a meeting a month later, "Mr Anderson proposed potential solutions for the Club included releasing Players Chris Sandow and [Daniel] Harrison, renegotiating Player Mossop's contract; loaning Player Vai Toutai to the London Broncos; and finalising a belated injury allowance claim from 2013." The statement is proof the club was keen to shift Sandow, who was taking up a considerable chunk of Parramatta's funds, well before the enigmatic halfback was eventually released to Warrington last month.

Over ensuing weeks, Anderson told the NRL of his intention to also terminate the contracts of Ben Smith, Ken Sio and Joseph Paulo, but did not do so. The Eels began their 2014 campaign with a victory over the Warriors, but it was an inauspicious start from a salary cap perspective. It was only the opening game but already the club committed a second-tier breach totalling $28,555. Anderson was warned continually throughout the season to seek cap exemptions before fielding players outside of the club's top 25, but usually only did so after the event. L'Oste Brown would go on to approve $566,216 in "total approved ex-cap payments" to players including Semi Radradra, David Gower, Junior Paulo and Tepai Moeroa. "Notwithstanding their subsequent approval, and despite the instruction of the Salary Cap Auditor that approvals were to be sought prior to the relevant match, many of the applications … were only made after the relevant match was completed," the report stated. However, they were stung for 17 of the appearances made by Junior Paulo, Gower and Taniela Lassalo. The cost, according to the initial breach notice, was $232,000.

"The club fielded these players in circumstances where it knew that to do so was in breach of the Second Tier Salary NRL Cap," the report stated. NRL CEO Dave Smith concluded in the notice that he had no option but to come down hard on the Eels, who presumed they would escape with just a meagre fine. "The seriousness of the Club's breaches in this instance appears to be aggravated by the fact the Club was well aware significantly before the commencement of the 2014 Season of its problems with the Salary Cap and despite this knowledge it took no adequate steps to ensure that it complied with the Salary Cap," Smith wrote. "Rather than address the issues the Club appears to have decided to participate in the 2014 NRL Competition in conscious breach of the Salary Cap."