By Alex Stevens

Leeds have been charged by the Football Association for sanctioning a £185,000 bung in the transfer of Ross McCormack to Fulham, it was announced on Tuesday afternoon.

Controversial Elland Road chairman Massimo Cellino and authorised agent Derek Day have also been separately charged for breaching FA rules and governing body’s agent regulations.

The alleged misconduct relates to the £12million transfer of McCormack from Leeds to Fulham on 8 July 2014.

All parties have until 20 May to reply to the charges.

The Mirror have reported that they have seen documents which appear to show that Cellino signed off on behalf of the club a payment of £185,000 to Day.

It is said Day was collecting the payment on behalf of McCormack’s adviser Barry Hughes, who is not a licensed agent.

Such a move would contravene FA rules, while an email sent by Day to the club supports the belief that he and Hughes were working in tandem.

The FA’s football-agent regulations, section J1, states: “A club must not directly or indirectly make any payments to any unauthorised agent in respect of any agency activity.”

Cellino allegedly met Hughes at Elland Road and agreed to pay him through Day and his business, Shadow Brands, even though he could not have legitimately worked on the McCormack transfer.

The Mirror claim the Leeds owner signed a document detailing how Day would be paid £185,000 in three payments.

The first sum of £65,000 was paid through the FA Clearing House in September, with two other scheduled payments of £60,000 due in November 2014 and February 2015.

In other Leeds news, ex-Elland Road striker Noel Whelan has urged the club to tie Cook and his youthful team-mate Charlie Taylor down to lucrative deals or risk another Sam Byram situation.