Tiberias Football Club Probe: Finance Officer Claims She Followed Orders

An investigation into alleged financial irregularities at the Maccabi Ironi Tiberias football club has expanded, with a central focus on who made decisions regarding player contracts and budget reporting. The club's finance officer, Yael Bar, who remains in custody until October 21, claims she acted solely on instructions from the owners. "The bosses told me what to do and what to report. I just followed orders from A to Z," she stated, according to sources familiar with the details. Bar asserts she did not negotiate with players, set their salaries, or decide on reporting figures to the budget control authority, stating the owners would instruct her on how to draft contracts and what amounts to report.

Investigators, however, suspect Bar was more than a mere functionary, alleging her active participation in submitting contracts, creating dual contracts, and presenting inaccurate financial data. She is also suspected of knowing that certain payments to authorities were not made as required. The probe centers on allegations that for four seasons, Tiberias reported lower salary commitments to the budget control authority than were actually incurred, potentially allowing the team to post lower guarantees for league participation.

Investigators are also examining suspicions that some player salaries were paid off-the-books in cash, with taxes and required payments not being fully remitted. Funds deducted from player salaries for National Insurance were allegedly not transferred. The total value of the suspected offenses is estimated in the tens of millions of shekels, including fraud, corporate record falsification, money laundering, and tax and National Insurance violations.

Bar's attorneys argue that her access to systems does not imply decision-making authority, emphasizing that fund transfers required owner approval. They stated she was an employee acting on her employer's instructions, lacking any managerial or decision-making power. They also noted that Bar herself discovered her pension contributions were not made for years.

Among the club owners, Michael Bitan and Arieh Kalmanzon, there is a sharp dispute over responsibility for financial management. Bitan claims he is no longer involved in management and cited a falling out with his partner, while Kalmanzon asserts Bitan actually managed the finances. Kalmanzon is also suspected of obstructing the investigation. Their detentions were extended until October 22, with the court finding reasonable suspicion against Bitan.

During Bitan's hearing, a previous disciplinary proceeding with the Football Association was mentioned, where he admitted to financial reporting offenses and received a seven-year ban from football. Police stated that previous explanations for financial discrepancies were refuted by an accountant's report. Discrepancies of six million shekels were noted from a previously examined season, with investigators now pointing to an additional eight million shekel gap, though the current investigation covers four seasons.

Another key suspect is former coach Eliran Hudada, who left in July amid the owners' dispute. Police claim Hudada admitted to having a dual contract, and tax offenses related to his income are being investigated. However, investigators attribute broader involvement to him, stating he was at the "heart of the conduct" and allegedly explained to players that their salaries would be split, with part paid in cash. Hudada denies instructing players to sign dual contracts, stating, "There is no such thing." Investigators plan confrontations between Hudada, players, and other suspects. His detention was extended until October 22.

The investigation began after a complaint from the Football Association on March 19 regarding suspicions of dual contracts. Dozens of people have been questioned, and many more are expected to be investigated. Investigators cited concerns about witness tampering and financial risk due to the alleged systematic and ongoing nature of the conduct. The current phase of the investigation is expected to involve confrontations between suspects and club personnel, with investigators aiming to cross-reference their accounts with collected documents and financial data.