Manchester United spent £24.7million on 'exceptional items' last season, the majority of which went on the departures of Ole Gunnar Solskjaer and Ralf Rangnick from the club.
Solskjaer was sacked in November 2021 and United spent just under £10million on compensation for the Norwegian and his staff.
The club's former striker received a pay-off of £7.5million, while other members of his backroom team also received compensation. Michael Carrick, Kieran McKenna and Martyn Pert all left in the weeks after Solskjaer's departure.
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United then spent a further £14.7million in exceptional items in the three months until June 30, 2022, and while club sources said that included pay-off figures to football and non-football staff, a significant sum went to Rangnick.
Several members of staff left the club after Richard Arnold was appointed as chief executive on February 1, replacing Ed Woodward, such as head of global scouting Marcel Bout and chief scout Jim Lawlor. Matt Judge also left the club this summer.
But the primary source of those costs was tearing up Rangnick's two-year consultancy agreement. The German was appointed as interim manager following the departure of Solskjaer, with a contract that would have seen him become a consultant following the end of this season.
His tenure turned into a disaster, however, and after the appointment of Erik ten Hag as the club's new permanent manager, United came to an agreement with Rangnick, who had taken up a role as the manager of Austria by then, to terminate his consultancy agreement.
Cliff Baty, United's chief financial officer, said on a call to investors: “Exceptional items for the year were £24.7million, primarily in relation to the departures of Ole Gunnar Solskjaer and Ralf Rangnick and related coaching and scouting staff.”
In announcing their financial results for the year, United said: "Exceptional items for the year were a cost of £24.7 million. This cost includes compensation due to former men’s first-team managers, certain members of the playing, coaching and scouting staff, and certain non-playing staff.
"The cost also includes additional contributions we expect to pay towards the Football League pension scheme deficit based upon the latest actuarial valuation. Exceptional items for the prior year were £nil."
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